Generated category atlas
Budget category atlas
This page explains the budget by category before the reader opens a district report or a raw line-item search. It separates NJDOE standardized pupil-cost categories, broader UFB source-row families, current proposal changes, comparison frames, and named source rows so ordinary overall growth does not become the whole story.
NJDOE User-Friendly Budgets, 2025-26 latest year. Trend dollars are converted to 2025 dollars where labeled real or inflation-adjusted; current proposal changes remain nominal latest-file dollars. How this budget data works
Pupil-cost rows15
Budget families17
Proposal rows16
Loaded years2019-20 to 2025-26
Linked reports582
Read the statewide reportSynthesis path for the full budget story.
Scan district first readsOne generated budget question per district.
Understand measuresUnits, denominators, and caveats.
Compare budget modelsStructure frames before rankings.
Browse reporting leadsNamed district prompts across budget questions.
Choose comparison framesCounty, model, scale, cost-band, and category slices.
Trace source mapFiles, row coverage, and caveats.
Start with category questionsIssue brief for spending and revenue categories.
Search source familiesOpen the long explorer at the family atlas.
What moved after inflation
The useful category read starts with signed real movement, not the fact that nominal budgets usually rise. The board below separates standardized per-pupil cost rows from broader source-row families so readers can see the strongest category signals before the long tables.
Standardized pupil-cost rows
Dollars per pupilComparable NJDOE pupil-cost categories. Use these before explaining a published comparative-cost rank.
-$413$0+$413
Support servicesAre student and instructional supports where the real cost movement is happening?
+$413$4,359 latest avg; $2,854 to $5,928 P10-P90Bergen Co Special Service $25,005Mercer Co Special Services School District $22,745
Classroom salaries and benefitsAre classroom staffing costs the category that separates districts?
-$286$12,404 latest avg; $9,772 to $14,914 P10-P90Mercer Co Special Services School District $52,427Bergen Co Special Service $49,245
Support salaries and benefitsIs the support-services story mostly staffing?
+$277$3,485 latest avg; $2,188 to $4,654 P10-P90Bergen Co Special Service $22,213Mercer Co Special Services School District $21,718
Operations and maintenanceDo building operations and maintenance explain cost differences?
+$168$2,900 latest avg; $1,865 to $4,163 P10-P90Bergen Co Special Service $12,020Cape May Co Special Serv $10,121
Administrative costsAre administrative costs a meaningful part of the per-pupil difference?
-$149$2,286 latest avg; $1,641 to $2,761 P10-P90Salem Co Special Service $11,453Bergen Co Special Service $9,951
Administration salaries and benefitsIs the administrative-cost story salary-bearing?
-$132$1,792 latest avg; $1,212 to $2,245 P10-P90Salem Co Special Service $9,625Bergen Co Special Service $7,809
Classroom instructionHow much of the published comparative-cost line is classroom instruction?
-$118$13,506 latest avg; $10,656 to $16,270 P10-P90Bergen Co Special Service $55,071Mercer Co Special Services School District $53,296
Classroom purchased servicesDo contracted classroom services explain a district's cost position?
+$97$549 latest avg; $90 to $1,129 P10-P90Salem County Vocational $5,116Hunterdon Co Vocational $4,855
Budget source families
Total source-row dollarsReader-facing UFB source-row families. Use these as evidence routes, not as an additive spending ledger.
-$1.7B$0+$1.7B
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?
+$1.7B$14.4B latest source-row scale; 40% of operating-budget scaleSalem City $32.9MNorth Hanover Twp $35.1M
PreschoolIs preschool aid, carryover, instruction, or support service scale material?
+$1.1B$3.6B latest source-row scale; 10% of operating-budget scaleFrenchtown Boro $1.6MSouth Harrison Twp $3.0M
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?
+$786.3M$5.1B latest source-row scale; 14% of operating-budget scaleHunterdon Co Ed Ser Comm $1.9MLakewood Twp $217.0M
Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?
+$675.0M$2.4B latest source-row scale; 7% of operating-budget scaleLoch Arbour School District $843,662Longport $623,746
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?
+$544.3M$3.6B latest source-row scale; 10% of operating-budget scaleLong Beach Island $12.1MJamesburg Boro $25.3M
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
-$529.9M$20.2B latest source-row scale; 57% of operating-budget scaleSomerset Co Vocational $28.6MOcean County Vocational $51.7M
TransportationIs transportation a visible cost or aid signal relative to other districts?
+$513.4M$2.7B latest source-row scale; 8% of operating-budget scaleEduc Serv Comm Morris Co $78.6MCamden Co Ed Serv Comm $97.5M
General current expenseHow much of the operating story sits in the broad current-expense row before lower-level categories are inspected?
+$402.4M$29.1B latest source-row scale; 82% of operating-budget scaleEduc Serv Comm Morris Co $40.2MEagleswood Twp $3.9M
Bars are independently scaled within each panel and centered on zero, so direction and ranking matter more than cross-panel bar length. Pupil-cost rows are standardized dollars per pupil; budget families are broader source-row lenses that may include nested, repeated, revenue, appropriation, or outside-operating rows.
District category story candidates
These districts are not ranked as best or worst. They are category-led reporting starts where source-family signals, real movement, proposal movement, and peer context make a local budget question more specific than overall growth.
| District | Category signal | Trend / proposal test | Comparison context | Report next | Open proof |
|---|---|---|---|---|---|
| Asbury Park CityMonmouth County; 3 category/source-family signals | State aid: Real movementState aid moved -$43.3M since 2019-20Special revenue funds: Peer gapSpecial revenue funds sits +34 pts vs county averageLocal taxes and local sources: Current scaleLocal taxes and local sources represents 60% of operating scale | Family trendState aid moved -$43.3M since 2019-20Overall real movementPublished comparative cost -$8,306; operating budget per UFB on-roll -$7,654; budget effect -$7,858; denominator effect +$204.Latest-file proposalOperating +$4.9M; cost line -$1,653; Charter transfers +$2.2M. | $33,850 comparative cost#23 NJ / #5 county; 63% local / 30% state operating revenue.County family benchmarkSpecial revenue funds sits +34 pts vs county averageLocal share rose as state share fellLocal shift +50 pts; state shift -46 pts; other shift -3 pts.Contract-preschool loadSent 7%; special education 19%; UFB on-roll movement -1%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; grant award or program scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Point Pleasant Beach BoroOcean County; 4 category/source-family signals | Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes +$4.0M in the latest fileFund balance and reserves: Real movementFund balance and reserves moved +$3.1M since 2019-20Preschool: Peer gapPreschool sits -26 pts vs county average | Family trendFund balance and reserves moved +$3.1M since 2019-20Overall real movementPublished comparative cost +$3,218; operating budget per UFB on-roll +$7,972; budget effect +$2,630; denominator effect +$5,342.Family proposalCapital, facilities, and debt changes +$4.0M in the latest fileLatest-file proposalOperating +$3.2M; cost line +$1,214; Capital outlay +$2.0M. | $28,270 comparative cost#65 NJ / #6 county; 82% local / 3% state operating revenue.County family benchmarkPreschool sits -26 pts vs county averageOther or fund-balance reliance roseLocal shift -14 pts; state shift 0 pts; other shift +14 pts.Receives many outside studentsSent 2%; special education 14%; UFB on-roll movement -15%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; audit reserve schedule; fund-balance recurrence plan; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Planned fund-balance support is not audited cash stress by itself. | Category proofTrend proofProposal rowsPeer contextSide files |
| Milford BoroHunterdon County; 4 category/source-family signals | Other named rows: Proposal moveOther named rows changes -$713,295 in the latest fileSpecial revenue funds: Real movementSpecial revenue funds moved +$478,050 since 2019-20Capital, facilities, and debt: Peer gapCapital, facilities, and debt sits -13 pts vs county average | Family trendSpecial revenue funds moved +$478,050 since 2019-20Overall real movementPublished comparative cost +$9,983; operating budget per UFB on-roll +$10,190; budget effect -$2,203; denominator effect +$12,393.Family proposalOther named rows changes -$713,295 in the latest fileLatest-file proposalOperating -$185,355; cost line -$1,925; Capital outlay -$347,273. | $36,095 comparative cost#18 NJ / #1 county; 82% local / 13% state operating revenue.County family benchmarkCapital, facilities, and debt sits -13 pts vs county averagePlacement-heavy planning loadSent 41%; special education 6%; UFB on-roll movement -31%.Placement-heavy planning loadSent placements 41%; special-education on-roll 6%; UFB on-roll movement -31%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; facilities plan; debt-service or capital-project schedule; grant award or program scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Capital, debt, and building operations do not mean the same thing. | Category proofTrend proofProposal rowsPeer contextSide files |
| West Cape May BoroCape May County; 4 category/source-family signals | Special revenue funds: Real movementSpecial revenue funds moved +$420,483 since 2019-20Transfers and tuition: Peer gapTransfers and tuition sits -25 pts vs county averageFederal grants: Proposal moveFederal grants changes -$130,176 in the latest file | Family trendSpecial revenue funds moved +$420,483 since 2019-20Overall real movementPublished comparative cost +$8,366; operating budget per UFB on-roll +$8,143; budget effect -$1,096; denominator effect +$9,239.Family proposalFederal grants changes -$130,176 in the latest fileLatest-file proposalOperating +$6,754; cost line -$855; Capital outlay +$26,112. | $28,780 comparative cost#58 NJ / #7 county; 56% local / 33% state operating revenue.County family benchmarkTransfers and tuition sits -25 pts vs county averageOther or fund-balance reliance roseLocal shift -1 pt; state shift +3 pts; other shift -2 pts.Contract-preschool loadSent 25%; special education 12%; UFB on-roll movement -28%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; placement and tuition detail; transportation or route documentation; grant award or program scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Transfer-heavy or placement-heavy districts need service-load peers. | Category proofTrend proofProposal rowsPeer contextSide files |
| Sea Girt BoroMonmouth County; 3 category/source-family signals | Capital, facilities, and debt: Real movementCapital, facilities, and debt moved -$3.2M since 2019-20Preschool: Peer gapPreschool sits -21 pts vs county averageLocal taxes and local sources: Current scaleLocal taxes and local sources represents 82% of operating scale | Family trendCapital, facilities, and debt moved -$3.2M since 2019-20Overall real movementPublished comparative cost +$1,352; operating budget per UFB on-roll -$10,074; budget effect -$14,633; denominator effect +$4,559.Latest-file proposalOperating -$278,093; cost line +$5,688; Capital outlay -$483,600. | $38,409 comparative cost#16 NJ / #3 county; 87% local / 2% state operating revenue.County family benchmarkPreschool sits -21 pts vs county averageOther or fund-balance reliance roseLocal shift +15 pts; state shift 0 pts; other shift -16 pts.Receives many outside studentsSent 33%; special education 11%; UFB on-roll movement -10%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Alpine BoroBergen County; 3 category/source-family signals | Fund balance and reserves: Real movementFund balance and reserves moved +$1.7M since 2019-20Preschool: Peer gapPreschool sits -13 pts vs county averageLocal taxes and local sources: Current scaleLocal taxes and local sources represents 85% of operating scale | Family trendFund balance and reserves moved +$1.7M since 2019-20Overall real movementPublished comparative cost -$9,471; operating budget per UFB on-roll -$5,685; budget effect +$2,720; denominator effect -$8,405.Latest-file proposalOperating +$1.0M; cost line -$2,998; Capital outlay +$825,478. | $35,241 comparative cost#19 NJ / #3 county; 87% local / 4% state operating revenue.County family benchmarkPreschool sits -13 pts vs county averagePlacement-heavy planning loadSent 34%; special education 17%; UFB on-roll movement 15%.Placement-heavy planning loadSent placements 34%; special-education on-roll 17%; UFB on-roll movement 15%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| West New York TownHudson County; 3 category/source-family signals | Fund balance and reserves: Real movementFund balance and reserves moved +$24.1M since 2019-20Local taxes and local sources: Peer gapLocal taxes and local sources sits -41 pts vs county averageState aid: Current scaleState aid represents 83% of operating scale | Family trendFund balance and reserves moved +$24.1M since 2019-20Overall real movementPublished comparative cost +$2,769; operating budget per UFB on-roll +$5,603; budget effect +$3,598; denominator effect +$2,005.Latest-file proposalOperating +$17.3M; cost line +$1,061; General current +$13.2M. | $22,329 comparative cost#262 NJ / #6 county; 11% local / 74% state operating revenue.County family benchmarkLocal taxes and local sources sits -41 pts vs county averageOther or fund-balance reliance roseLocal shift -4 pts; state shift -7 pts; other shift +11 pts.Contract-preschool loadSent 9%; special education 14%; UFB on-roll movement -8%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Bridgeton CityCumberland County; 3 category/source-family signals | Federal grants: Proposal moveFederal grants changes -$28.9M in the latest fileLocal taxes and local sources: Peer gapLocal taxes and local sources sits -27 pts vs county averageState aid: Current scaleState aid represents 94% of operating scale | Overall real movementPublished comparative cost +$5,061; operating budget per UFB on-roll +$6,741; budget effect +$5,322; denominator effect +$1,419.Family proposalFederal grants changes -$28.9M in the latest fileLatest-file proposalOperating -$5.4M; cost line +$1,444; Capital outlay -$14.7M. | $25,903 comparative cost#108 NJ / #1 county; 3% local / 86% state operating revenue.County family benchmarkLocal taxes and local sources sits -27 pts vs county averageContract-preschool loadSent 8%; special education 9%; UFB on-roll movement -5%.High fall need and high costUFB vs fall gap -387; FRL 80%; multilingual learners 37%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; grant award or program scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| North Warren RegionalWarren County; 4 category/source-family signals | State aid: Real movementState aid moved -$4.1M since 2019-20Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$3.6M in the latest filePreschool: Peer gapPreschool sits -22 pts vs county average | Family trendState aid moved -$4.1M since 2019-20Overall real movementPublished comparative cost +$2,788; operating budget per UFB on-roll +$2,366; budget effect -$5,867; denominator effect +$8,234.Family proposalCapital, facilities, and debt changes -$3.6M in the latest fileLatest-file proposalOperating -$1.6M; cost line +$1,512; Capital outlay -$2.1M. | $26,274 comparative cost#97 NJ / #3 county; 87% local / 8% state operating revenue.County family benchmarkPreschool sits -22 pts vs county averageLocal share rose as state share fellLocal shift +13 pts; state shift -18 pts; other shift +4 pts.UFB on-roll declinedSent 1%; special education 17%; UFB on-roll movement -28%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Passaic Co Manchester RegPassaic County; 4 category/source-family signals | Capital, facilities, and debt: Real movementCapital, facilities, and debt moved +$6.2M since 2019-20Local taxes and local sources: Peer gapLocal taxes and local sources sits -25 pts vs county averageFund balance and reserves: Proposal moveFund balance and reserves changes +$2.2M in the latest file | Family trendCapital, facilities, and debt moved +$6.2M since 2019-20Overall real movementPublished comparative cost +$2,554; operating budget per UFB on-roll +$6,951; budget effect +$7,101; denominator effect -$150.Family proposalFund balance and reserves changes +$2.2M in the latest fileLatest-file proposalOperating +$1.5M; cost line +$386; General current +$1.5M. | $23,523 comparative cost#197 NJ / #7 county; 37% local / 51% state operating revenue.County family benchmarkLocal taxes and local sources sits -25 pts vs county averageState share rose as local share fellLocal shift -15 pts; state shift +9 pts; other shift +6 pts.Placement-heavy planning loadSent 62%; special education 17%; UFB on-roll movement <1%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Bergen Co Special ServiceBergen County; 3 category/source-family signals | State aid: Real movementState aid moved +$12.3M since 2019-20Other named rows: Proposal moveOther named rows changes -$9.0M in the latest fileTransfers and tuition: Current scaleTransfers and tuition represents 74% of operating scaleEmployee benefits share26% of operating scale. | Family trendState aid moved +$12.3M since 2019-20Overall real movementPublished comparative cost -$16,625; operating budget per UFB on-roll -$18,466; budget effect -$13,382; denominator effect -$5,084.Family proposalOther named rows changes -$9.0M in the latest fileLatest-file proposalOperating -$2.1M; cost line +$2,357; Capital outlay -$3.4M. | $103,100 comparative cost#1 NJ / #1 county; 98% local / n/a state operating revenue.High special-education on-rollSent 0%; special education 101%; UFB on-roll movement 5%.High special-education on-rollSent placements 0%; special-education on-roll 101%; UFB on-roll movement 5%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; placement and tuition detailBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer context |
| Mercer Co Special Services School DistrictMercer County; 3 category/source-family signals | Fund balance and reserves: Proposal moveFund balance and reserves changes -$13.6M in the latest fileLocal taxes and local sources: Real movementLocal taxes and local sources moved +$6.2M since 2019-20Transfers and tuition: Current scaleTransfers and tuition represents 86% of operating scaleEmployee benefits share29% of operating scale. | Family trendLocal taxes and local sources moved +$6.2M since 2019-20Overall real movementPublished comparative cost +$3,946; operating budget per UFB on-roll +$607; budget effect -$13,661; denominator effect +$14,269.Family proposalFund balance and reserves changes -$13.6M in the latest fileLatest-file proposalOperating -$2.7M; cost line +$3,649; Capital outlay -$4.8M. | $95,262 comparative cost#2 NJ / #1 county; 99% local / n/a state operating revenue.High special-education on-rollSent 0%; special education 100%; UFB on-roll movement -15%.High homelessness shareUFB vs fall gap +28; FRL 40%; multilingual learners 2%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Montague TwpSussex County; 4 category/source-family signals | Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$4.8M in the latest fileSpecial revenue funds: Real movementSpecial revenue funds moved +$2.2M since 2019-20Transfers and tuition: Peer gapTransfers and tuition sits +10 pts vs county average | Family trendSpecial revenue funds moved +$2.2M since 2019-20Overall real movementPublished comparative cost +$3,178; operating budget per UFB on-roll -$3,869; budget effect -$917; denominator effect -$2,951.Family proposalCapital, facilities, and debt changes -$4.8M in the latest fileLatest-file proposalOperating -$1.2M; cost line +$1,385; Capital outlay -$2.4M. | $24,861 comparative cost#141 NJ / #7 county; 71% local / 24% state operating revenue.County family benchmarkTransfers and tuition sits +10 pts vs county averageUFB on-roll grewSent 25%; special education 20%; UFB on-roll movement 9%.UFB on-roll grewSent placements 25%; special-education on-roll 20%; UFB on-roll movement 9%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; placement and tuition detail; transportation or route documentation; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Transfer-heavy or placement-heavy districts need service-load peers. | Category proofTrend proofProposal rowsPeer contextSide files |
| Woodbridge TwpMiddlesex County; 4 category/source-family signals | State aid: Real movementState aid moved +$71.0M since 2019-20Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$41.7M in the latest filePreschool: Peer gapPreschool sits -14 pts vs county average | Family trendState aid moved +$71.0M since 2019-20Overall real movementPublished comparative cost +$2,919; operating budget per UFB on-roll +$4,459; budget effect +$2,911; denominator effect +$1,549.Family proposalCapital, facilities, and debt changes -$41.7M in the latest fileLatest-file proposalOperating -$13.2M; cost line -$122; Capital outlay -$26.0M. | $21,066 comparative cost#354 NJ / #8 county; 58% local / 34% state operating revenue.County family benchmarkPreschool sits -14 pts vs county averageState share rose as local share fellLocal shift -16 pts; state shift +18 pts; other shift -2 pts. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Frelinghuysen TwpWarren County; 4 category/source-family signals | State aid: Real movementState aid moved -$470,866 since 2019-20Preschool: Peer gapPreschool sits -22 pts vs county averageCapital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$210,000 in the latest file | Family trendState aid moved -$470,866 since 2019-20Overall real movementPublished comparative cost -$2,573; operating budget per UFB on-roll +$436; budget effect -$539; denominator effect +$975.Family proposalCapital, facilities, and debt changes -$210,000 in the latest fileLatest-file proposalOperating +$92,132; cost line -$861; Charter transfers +$122,945. | $19,085 comparative cost#481 NJ / #22 county; 82% local / 6% state operating revenue.County family benchmarkPreschool sits -22 pts vs county averageOther or fund-balance reliance roseLocal shift +3 pts; state shift -14 pts; other shift +11 pts.UFB denominator above fall enrollmentUFB vs fall gap +27; FRL 18%; multilingual learners 1%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Camden County VocationalCamden County; 4 category/source-family signals | Local taxes and local sources: Real movementLocal taxes and local sources moved +$8.6M since 2019-20Preschool: Peer gapPreschool sits -18 pts vs county averageTransfers and tuition: Proposal moveTransfers and tuition changes -$5.9M in the latest file | Family trendLocal taxes and local sources moved +$8.6M since 2019-20Overall real movementPublished comparative cost -$3,790; operating budget per UFB on-roll -$4,743; budget effect -$3,680; denominator effect -$1,064.Family proposalTransfers and tuition changes -$5.9M in the latest fileLatest-file proposalOperating -$4.9M; cost line -$1,608; Plant operations -$4.8M. | $22,150 comparative cost#277 NJ / #11 county; 26% local / 63% state operating revenue.County family benchmarkPreschool sits -18 pts vs county averageOther or fund-balance reliance roseLocal shift -13 pts; state shift +11 pts; other shift +2 pts. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; placement and tuition detailBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer context |
| Spring Lake BoroMonmouth County; 3 category/source-family signals | Fund balance and reserves: Proposal moveFund balance and reserves changes -$5.1M in the latest filePreschool: Peer gapPreschool sits -21 pts vs county averageLocal taxes and local sources: Current scaleLocal taxes and local sources represents 80% of operating scale | Overall real movementPublished comparative cost +$6,371; operating budget per UFB on-roll +$2,879; budget effect -$10,203; denominator effect +$13,082.Family proposalFund balance and reserves changes -$5.1M in the latest fileLatest-file proposalOperating -$3.1M; cost line -$2,277; Capital outlay -$2.3M. | $43,613 comparative cost#11 NJ / #1 county; 83% local / 4% state operating revenue.County family benchmarkPreschool sits -21 pts vs county averageReceives many outside studentsSent 27%; special education 7%; UFB on-roll movement -22%.Receives many outside studentsSent placements 27%; special-education on-roll 7%; UFB on-roll movement -22%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| White TwpWarren County; 4 category/source-family signals | Transfers and tuition: Real movementTransfers and tuition moved -$1.5M since 2019-20Preschool: Peer gapPreschool sits -22 pts vs county averageCapital, facilities, and debt: Proposal moveCapital, facilities, and debt changes +$919,152 in the latest file | Family trendTransfers and tuition moved -$1.5M since 2019-20Overall real movementPublished comparative cost -$3,758; operating budget per UFB on-roll -$7,746; budget effect -$4,803; denominator effect -$2,943.Family proposalCapital, facilities, and debt changes +$919,152 in the latest fileLatest-file proposalOperating +$760,640; cost line +$813; Capital outlay +$457,076. | $23,533 comparative cost#196 NJ / #6 county; 80% local / 6% state operating revenue.County family benchmarkPreschool sits -22 pts vs county averagePlacement-heavy planning loadSent 36%; special education 7%; UFB on-roll movement 8%.Placement-heavy planning loadSent placements 36%; special-education on-roll 7%; UFB on-roll movement 8%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; placement and tuition detail; transportation or route documentation; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Transfer-heavy or placement-heavy districts need service-load peers. | Category proofTrend proofProposal rowsPeer contextSide files |
| Deal BoroMonmouth County; 3 category/source-family signals | Capital, facilities, and debt: Real movementCapital, facilities, and debt moved -$2.0M since 2019-20Local taxes and local sources: Peer gapLocal taxes and local sources sits -34 pts vs county averageState aid: Current scaleState aid represents 48% of operating scale | Family trendCapital, facilities, and debt moved -$2.0M since 2019-20Overall real movementPublished comparative cost +$9,264; operating budget per UFB on-roll +$4,060; budget effect -$2,749; denominator effect +$6,809.Latest-file proposalOperating +$699,659; cost line +$4,455; General current +$699,409. | $34,944 comparative cost#20 NJ / #4 county; 41% local / 48% state operating revenue.County family benchmarkLocal taxes and local sources sits -34 pts vs county averageHigh special-education on-rollSent 10%; special education 21%; UFB on-roll movement -17%.High special-education on-rollSent placements 10%; special-education on-roll 21%; UFB on-roll movement -17%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Frenchtown BoroHunterdon County; 3 category/source-family signals | Fund balance and reserves: Proposal moveFund balance and reserves changes -$612,625 in the latest fileSpecial revenue funds: Peer gapSpecial revenue funds sits +33 pts vs county averageLocal taxes and local sources: Current scaleLocal taxes and local sources represents 86% of operating scale | Overall real movementPublished comparative cost +$5,626; operating budget per UFB on-roll +$2,578; budget effect -$2,811; denominator effect +$5,389.Family proposalFund balance and reserves changes -$612,625 in the latest fileLatest-file proposalOperating -$231,288; cost line +$1,199; Capital outlay -$305,034. | $32,779 comparative cost#28 NJ / #2 county; 83% local / 11% state operating revenue.County family benchmarkSpecial revenue funds sits +33 pts vs county averageUFB on-roll declinedSent 2%; special education 18%; UFB on-roll movement -18%.UFB on-roll declinedSent placements 2%; special-education on-roll 18%; UFB on-roll movement -18%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Neptune TwpMonmouth County; 3 category/source-family signals | State aid: Real movementState aid moved -$28.3M since 2019-20Instruction programs: Peer gapInstruction programs sits -25 pts vs county averageLocal taxes and local sources: Current scaleLocal taxes and local sources represents 78% of operating scale | Family trendState aid moved -$28.3M since 2019-20Overall real movementPublished comparative cost +$2,415; operating budget per UFB on-roll +$2,001; budget effect -$1,366; denominator effect +$3,367.Latest-file proposalOperating +$12.4M; cost line +$4,343; School-based budgeting +$6.6M. | $26,375 comparative cost#94 NJ / #15 county; 83% local / 11% state operating revenue.County family benchmarkInstruction programs sits -25 pts vs county averageLocal share rose as state share fellLocal shift +27 pts; state shift -26 pts; other shift 0 pts.UFB on-roll declinedSent 3%; special education 20%; UFB on-roll movement -12%. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; staffing planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer context |
| Union County VocationalUnion County; 4 category/source-family signals | Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$57.0M in the latest fileFund balance and reserves: Real movementFund balance and reserves moved +$5.4M since 2019-20Local taxes and local sources: Peer gapLocal taxes and local sources sits -31 pts vs county average | Family trendFund balance and reserves moved +$5.4M since 2019-20Overall real movementPublished comparative cost -$648; operating budget per UFB on-roll +$530; budget effect +$1,903; denominator effect -$1,374.Family proposalCapital, facilities, and debt changes -$57.0M in the latest fileLatest-file proposalOperating -$39.7M; cost line -$3,476; Capital outlay -$32.0M. | $17,337 comparative cost#541 NJ / #20 county; 47% local / 45% state operating revenue.County family benchmarkLocal taxes and local sources sits -31 pts vs county averageState share rose as local share fellLocal shift -14 pts; state shift +9 pts; other shift +5 pts. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; audit reserve scheduleBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Netcong BoroMorris County; 4 category/source-family signals | Special revenue funds: Real movementSpecial revenue funds moved +$2.0M since 2019-20Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$1.2M in the latest fileState aid: Peer gapState aid sits +32 pts vs county average | Family trendSpecial revenue funds moved +$2.0M since 2019-20Overall real movementPublished comparative cost +$2,569; operating budget per UFB on-roll +$2,823; budget effect +$4,093; denominator effect -$1,269.Family proposalCapital, facilities, and debt changes -$1.2M in the latest fileLatest-file proposalOperating -$340,298; cost line -$2,553; Capital outlay -$693,094. | $21,573 comparative cost#320 NJ / #30 county; 63% local / 34% state operating revenue.County family benchmarkState aid sits +32 pts vs county average | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
| Cape May CityCape May County; 3 category/source-family signals | Preschool: Real movementPreschool moved +$2.1M since 2019-20Capital, facilities, and debt: Proposal moveCapital, facilities, and debt changes -$2.1M in the latest fileState aid: Current scaleState aid represents 52% of operating scale | Family trendPreschool moved +$2.1M since 2019-20Overall real movementPublished comparative cost +$3,013; operating budget per UFB on-roll +$652; budget effect -$646; denominator effect +$1,298.Family proposalCapital, facilities, and debt changes -$2.1M in the latest fileLatest-file proposalOperating -$888,717; cost line -$3,845; Capital outlay -$1.0M. | $32,053 comparative cost#38 NJ / #5 county; 37% local / 22% state operating revenue.Other or fund-balance reliance roseLocal shift -7 pts; state shift +10 pts; other shift +1 pt. | Report nextline-item budget detail behind the named source family; board budget presentation or minutes; state-aid notices; levy and tax-rate schedule; facilities planBlockDo not add source families or pupil-cost rows into one accounting bridge. Operating revenue mix is not all-funds revenue or a household tax bill. | Category proofTrend proofProposal rowsPeer contextSide files |
This screen deliberately keeps different units beside one another instead of combining them: standardized pupil-cost rows, source-family dollars, operating-revenue shares, latest-file proposal deltas, and peer ranks answer different questions.
Spending story ladder
Start here when the question is what part of the budget explains the story. Each row connects a standardized pupil-cost signal, broader UFB source-family trend, current proposal movement, fair comparison slice, district examples, and the overread to block.
| Spending lane | Trend / category signal | Current proposal | Fair comparison | Start with | Block this shortcut |
|---|---|---|---|---|---|
| Support services vs classroom instructionWhich pupil-cost rows explain why the statewide cost story is not just overall growth? | Support servicesLatest average $4,359; +$413 real movement; district spread $2,854 to $5,928Classroom salaries and benefitsLatest average $12,404; -$286 real movement; district spread $9,772 to $14,914Support salaries and benefitsLatest average $3,485; +$277 real movement; district spread $2,188 to $4,654Special education and student supports$5.0B latest source-row scale; +$106.7M real movement; +$104 per UFB on-roll; top row Total Special Education-InstructionInstruction programs$8.8B latest source-row scale; -$382.5M real movement; -$229 per UFB on-roll; top row Total Regular Programs-Instruction | General current expenseCurrent proposal $29.1B; +$754.3M versus revised/currentEmployee benefitsCurrent proposal $5.5B; +$421.2M versus revised/current | At least 5% budgeted placements171 districts; +$1,584 real comparative-cost movement; +$2,914 real operating per UFB on-rollTop-decile benefits share59 districts; -$942 real comparative-cost movement; -$1,167 real operating per UFB on-roll | Bergen Co Special ServiceSupport services: $25,005; BergenMercer Co Special Services School DistrictSupport services: $22,745; MercerBurlington Co Spec ServSupport services: $18,299; BurlingtonSalem Co Special ServiceSupport services: $17,788; SalemCategory atlasStudent-load brief | Do not describe support, classroom, and salary subrows as one additive explanation. |
| Benefits and staffing pressureAre salary-bearing rows, benefits, or role side files the stronger explanation than total spending? | Classroom salaries and benefitsLatest average $12,404; -$286 real movement; district spread $9,772 to $14,914Support salaries and benefitsLatest average $3,485; +$277 real movement; district spread $2,188 to $4,654Administration salaries and benefitsLatest average $1,792; -$132 real movement; district spread $1,212 to $2,245Employee benefits$5.5B latest source-row scale; +$119.1M real movement; +$116 per UFB on-roll; top row Total Personal Services-Employee BenefitsAdministration and central services$2.1B latest source-row scale; -$99.2M real movement; -$61 per UFB on-roll; top row Total Undistributed Expenditures-Support Services-School Administration | Employee benefitsCurrent proposal $5.5B; +$421.2M versus revised/current | Top-decile benefits share59 districts; -$942 real comparative-cost movement; -$1,167 real operating per UFB on-roll | Mercer Co Special Services School DistrictClassroom salaries and benefits: $52,427; MercerBergen Co Special ServiceClassroom salaries and benefits: $49,245; BergenBurlington Co Spec ServClassroom salaries and benefits: $42,293; BurlingtonCape May Co Special ServClassroom salaries and benefits: $30,434; Cape MayLabor/resources briefCategory atlas | Do not treat selected salary side files as complete payroll or benefits rows as a standalone service claim. |
| Transportation, tuition, and placementsIs the district spending story partly about moving students or paying another provider? | Support servicesLatest average $4,359; +$413 real movement; district spread $2,854 to $5,928Transportation$2.7B latest source-row scale; +$513.4M real movement; +$386 per UFB on-roll; top row Total Undistributed Expenditures-Student Transportation ServicesTransfers and tuition$4.7B latest source-row scale; +$297.7M real movement; +$241 per UFB on-roll; top row Total Undistributed Expenditures-Instruction (Tuition) | TransportationCurrent proposal $2.3B; +$25.0M versus revised/currentCharter/Renaissance transfersCurrent proposal $1.5B; +$59.5M versus revised/current | Top-decile transportation share60 districts; -$593 real comparative-cost movement; +$2,882 real operating per UFB on-rollAt least 10% charter/Renaissance transfers11 districts; +$102 real comparative-cost movement; +$3,248 real operating per UFB on-rollAt least 5% budgeted placements171 districts; +$1,584 real comparative-cost movement; +$2,914 real operating per UFB on-roll | Bergen Co Special ServiceSupport services: $25,005; BergenMercer Co Special Services School DistrictSupport services: $22,745; MercerBurlington Co Spec ServSupport services: $18,299; BurlingtonSalem Co Special ServiceSupport services: $17,788; SalemComparison atlasStudent-load brief | Do not compare transfer-heavy, transportation-heavy, or placement-heavy districts as if all spending stays inside the same school model. |
| Facilities, capital, and debtAre building operations or outside-operating capital/debt rows changing the first read? | Operations and maintenanceLatest average $2,900; +$168 real movement; district spread $1,865 to $4,163Operations salaries and benefitsLatest average $1,249; +$5 real movement; district spread $584 to $1,853Plant, operations, and maintenance$3.2B latest source-row scale; +$223.2M real movement; +$178 per UFB on-roll; top row Total Undistributed Expenditures-Operation and Maintenance of Plant ServicesCapital, facilities, and debt$3.6B latest source-row scale; +$544.3M real movement; +$413 per UFB on-roll; top row Total Capital Outlay | Plant operationsCurrent proposal $3.2B; -$4.0M versus revised/currentCapital outlayCurrent proposal $1.1B; -$590.0M versus revised/current | Top-decile capital outlay scale59 districts; +$1,706 real comparative-cost movement; +$3,742 real operating per UFB on-rollTop-decile plant operations share59 districts; +$269 real comparative-cost movement; +$751 real operating per UFB on-rollTop-decile debt-service scale41 districts; +$478 real comparative-cost movement; -$275 real operating per UFB on-roll | Bergen Co Special ServiceOperations and maintenance: $12,020; BergenCape May Co Special ServOperations and maintenance: $10,121; Cape MayMercer Co Special Services School DistrictOperations and maintenance: $9,715; MercerNorth Wildwood CityOperations and maintenance: $9,173; Cape MayCapital/grant/debt briefCategory atlas | Do not fold capital, debt, reserves, and current operations into one recurring operating-cost claim. |
| Preschool, grants, and special revenueIs growth concentrated in program or grant rows outside ordinary K-12 operating comparisons? | Restricted non-preschool revenue includedLatest average $389; -$129 real movement; district spread $150 to $725Preschool$3.6B latest source-row scale; +$1.1B real movement; +$791 per UFB on-roll; top row Total Preschool Education AidSpecial revenue funds$5.1B latest source-row scale; +$786.3M real movement; +$596 per UFB on-roll; top row Total Grants and Entitlements | Federal operating revenueCurrent proposal $23.5M; -$36.0M versus revised/currentSchool-based budgetingCurrent proposal $3.6B; +$145.3M versus revised/current | Top-decile special-revenue scale59 districts; -$673 real comparative-cost movement; +$213 real operating per UFB on-rollTop-decile federal share39 districts; -$428 real comparative-cost movement; +$437 real operating per UFB on-roll | Camden CityRestricted non-preschool revenue included: $846; CamdenPaterson CityRestricted non-preschool revenue included: $810; PassaicPassaic CityRestricted non-preschool revenue included: $761; PassaicUnion CityRestricted non-preschool revenue included: $671; HudsonSource mapCapital/grant/debt brief | Do not make grant, preschool, or special-revenue movement sound like ordinary recurring local operating spending. |
| Local revenue, state aid, and fund balanceDid the payer side or one-time support change the budget read before a spending claim is made? | State aid$14.4B latest source-row scale; +$1.7B real movement; +$1,328 per UFB on-roll; top row Equalization AidLocal taxes and local sources$20.2B latest source-row scale; -$529.9M real movement; -$275 per UFB on-roll; top row Total Tax Levy | Local operating revenueCurrent proposal $20.8B; +$1.1B versus revised/currentState operating revenueCurrent proposal $12.5B; +$285.1M versus revised/currentBudgeted fund balanceCurrent proposal $1.5B; -$236.0M versus revised/current | At least 75% state-funded23 districts; +$1,417 real comparative-cost movement; +$2,264 real operating per UFB on-rollAt least 75% locally funded332 districts; -$412 real comparative-cost movement; -$249 real operating per UFB on-rollTop-decile other/fund-balance share60 districts; +$1,751 real comparative-cost movement; +$4,741 real operating per UFB on-roll | Salem CityState aid: $32.9M; SalemNorth Hanover TwpState aid: $35.1M; BurlingtonUnion CityState aid: $281.9M; HudsonTrenton Public School DistrictState aid: $444.5M; MercerFunding briefOne-time support | Do not convert a revenue-source or planned fund-balance row into proof of spending need, surplus, or fiscal stress. |
| Administrative and central-service rowsAre administrative-cost rows actually large enough, moving enough, and comparable enough to be the story? | Administrative costsLatest average $2,286; -$149 real movement; district spread $1,641 to $2,761Administration salaries and benefitsLatest average $1,792; -$132 real movement; district spread $1,212 to $2,245Legal costsLatest average $59; -$2 real movement; district spread $23 to $102Administration and central services$2.1B latest source-row scale; -$99.2M real movement; -$61 per UFB on-roll; top row Total Undistributed Expenditures-Support Services-School Administration | General current expenseCurrent proposal $29.1B; +$754.3M versus revised/current | Top-decile benefits share59 districts; -$942 real comparative-cost movement; -$1,167 real operating per UFB on-rollUnder 500 UFB on-roll151 districts; +$627 real comparative-cost movement; -$179 real operating per UFB on-roll | Salem Co Special ServiceAdministrative costs: $11,453; SalemBergen Co Special ServiceAdministrative costs: $9,951; BergenMercer Co Special Services School DistrictAdministrative costs: $9,386; MercerGloucester Co Spec ServAdministrative costs: $7,131; GloucesterCategory atlasSide-file brief | Do not turn a small standardized row or selected title list into a broad management-cost claim without local records. |
The ladder is a synthesis layer. Pupil-cost categories are standardized per-pupil rows; budget families are contextual source-row groups; proposal rows are nominal latest-file changes. They should travel together, not be added into one ledger.
Standardized pupil-cost categories
These NJDOE pupil-cost rows help explain the published comparative-cost line. They are useful because the unit is consistent across districts, but several rows are subcomponents and should not be summed into a bridge.
| Category | Latest average | Real movement | District spread | Largest examples |
|---|---|---|---|---|
| Support servicesAre student and instructional supports where the real cost movement is happening? | $4,359 | +$41310% since 2019-20 | $2,854 to $5,928max $25,005; 565 latest rows | Bergen Co Special Service $25,005Mercer Co Special Services School District $22,745Burlington Co Spec Serv $18,299 |
| Classroom salaries and benefitsAre classroom staffing costs the category that separates districts? | $12,404 | -$286-2% since 2019-20 | $9,772 to $14,914max $52,427; 565 latest rows | Mercer Co Special Services School District $52,427Bergen Co Special Service $49,245Burlington Co Spec Serv $42,293 |
| Support salaries and benefitsIs the support-services story mostly staffing? | $3,485 | +$2779% since 2019-20 | $2,188 to $4,654max $22,213; 565 latest rows | Bergen Co Special Service $22,213Mercer Co Special Services School District $21,718Burlington Co Spec Serv $17,297 |
| Operations and maintenanceDo building operations and maintenance explain cost differences? | $2,900 | +$1686% since 2019-20 | $1,865 to $4,163max $12,020; 565 latest rows | Bergen Co Special Service $12,020Cape May Co Special Serv $10,121Mercer Co Special Services School District $9,715 |
| Administrative costsAre administrative costs a meaningful part of the per-pupil difference? | $2,286 | -$149-6% since 2019-20 | $1,641 to $2,761max $11,453; 565 latest rows | Salem Co Special Service $11,453Bergen Co Special Service $9,951Mercer Co Special Services School District $9,386 |
| Administration salaries and benefitsIs the administrative-cost story salary-bearing? | $1,792 | -$132-7% since 2019-20 | $1,212 to $2,245max $9,625; 565 latest rows | Salem Co Special Service $9,625Bergen Co Special Service $7,809Mercer Co Special Services School District $6,427 |
| Restricted non-preschool revenue includedAre restricted federal or state rows included in the pupil-cost table? | $389 | -$129-25% since 2019-20 | $150 to $725max $846; 25 latest rows | Camden City $846Paterson City $810Passaic City $761 |
| Classroom instructionHow much of the published comparative-cost line is classroom instruction? | $13,506 | -$118-1% since 2019-20 | $10,656 to $16,270max $55,071; 566 latest rows | Bergen Co Special Service $55,071Mercer Co Special Services School District $53,296Warren Co Special Service $50,000 |
| Classroom purchased servicesDo contracted classroom services explain a district's cost position? | $549 | +$9722% since 2019-20 | $90 to $1,129max $5,116; 565 latest rows | Salem County Vocational $5,116Hunterdon Co Vocational $4,855Bergen Co Special Service $4,586 |
| Board contribution to food servicesDoes the district subsidize food services enough to show up per pupil? | $59 | -$60-50% since 2019-20 | $12 to $124max $255; 65 latest rows | Burlington Co Spec Serv $255Avalon Boro $220Long Beach Island $220 |
| Equipment costsDo equipment rows explain part of the cost position? | $193 | +$5136% since 2019-20 | $15 to $465max $1,915; 372 latest rows | Rancocas Valley Regional $1,915Cape May Co Special Serv $1,735Riverdale Boro $1,601 |
| Extracurricular costsAre extracurricular programs a material per-pupil cost signal? | $463 | +$61% since 2019-20 | $72 to $989max $3,201; 551 latest rows | Shore Regional $3,201Rumson-Fair Haven Reg $2,422Delaware Valley Regional $2,269 |
| Operations salaries and benefitsIs the facilities row driven by salary-bearing operations staff? | $1,249 | +$5<1% since 2019-20 | $584 to $1,853max $5,735; 564 latest rows | Bergen Co Special Service $5,735Mercer Co Special Services School District $5,024North Wildwood City $4,827 |
| Classroom supplies and textbooksAre instructional materials unusually high or moving differently from the total? | $488 | +$51% since 2019-20 | $208 to $800max $2,674; 565 latest rows | Port Republic City $2,674Newark City $2,293Wildwood Crest Boro $2,281 |
| Legal costsAre legal costs large enough to explain outlier administrative spending? | $59 | -$2-3% since 2019-20 | $23 to $102max $615; 564 latest rows | Saddle River Boro $615Burlington Co Spec Serv $440East Newark Boro $288 |
Budget families over time
Budget families group UFB revenue and appropriation source rows into reader-facing subjects such as local taxes, state aid, instruction, benefits, transportation, transfers, preschool, capital, debt, and special revenue.
| Family | Latest scale | Real movement | Largest current source row | Examples |
|---|---|---|---|---|
| State aidWhich aid lines explain dependence on state funding or first-to-latest movement? | $14.4B40% of operating-budget scale; 580 districts | +$1.7B+4 pts; +$1,328 per UFB on-roll | Revenue 460: Equalization Aid$9.2B latest source-row dollars | Salem City $32.9MNorth Hanover Twp $35.1M |
| PreschoolIs preschool aid, carryover, instruction, or support service scale material? | $3.6B10% of operating-budget scale; 288 districts | +$1.1B+3 pts; +$791 per UFB on-roll | Appropriation 87100: Total Preschool Education Aid$1.5B latest source-row dollars | Frenchtown Boro $1.6MSouth Harrison Twp $3.0M |
| Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets? | $5.1B14% of operating-budget scale; 578 districts | +$786.3M+2 pts; +$596 per UFB on-roll | Revenue 840: Total Grants and Entitlements$2.6B latest source-row dollars | Hunterdon Co Ed Ser Comm $1.9MLakewood Twp $217.0M |
| Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources? | $2.4B7% of operating-budget scale; 579 districts | +$675.0M+2 pts; +$501 per UFB on-roll | Revenue 580: Budgeted Fund Balance-Operating Budget$1.5B latest source-row dollars | Loch Arbour School District $843,662Longport $623,746 |
| Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons? | $3.6B10% of operating-budget scale; 580 districts | +$544.3M+1 pt; +$413 per UFB on-roll | Appropriation 76400: Total Capital Outlay$1.1B latest source-row dollars | Long Beach Island $12.1MJamesburg Boro $25.3M |
| Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue? | $20.2B57% of operating-budget scale; 594 districts | -$529.9M-4 pts; -$275 per UFB on-roll | Revenue 100/114: Total Tax Levy$18.9B latest source-row dollars | Somerset Co Vocational $28.6MOcean County Vocational $51.7M |
| TransportationIs transportation a visible cost or aid signal relative to other districts? | $2.7B8% of operating-budget scale; 592 districts | +$513.4M+1 pt; +$386 per UFB on-roll | Appropriation 52480: Total Undistributed Expenditures-Student Transportation Services$2.3B latest source-row dollars | Educ Serv Comm Morris Co $78.6MCamden Co Ed Serv Comm $97.5M |
| General current expenseHow much of the operating story sits in the broad current-expense row before lower-level categories are inspected? | $29.1B82% of operating-budget scale; 595 districts | +$402.4M-2 pts; +$447 per UFB on-roll | Appropriation 72260: Total General Current Expense$29.1B latest source-row dollars | Educ Serv Comm Morris Co $40.2MEagleswood Twp $3.9M |
| Instruction programsWhich classroom or instructional program rows define the core spending structure? | $8.8B25% of operating-budget scale; 580 districts | -$382.5M-2 pts; -$229 per UFB on-roll | Appropriation 3200: Total Regular Programs-Instruction$7.0B latest source-row dollars | Ocean County Vocational $30.0MMonmouth Co Vocational $29.4M |
| Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story? | $4.7B13% of operating-budget scale; 592 districts | +$297.7M0 pts; +$241 per UFB on-roll | Appropriation 29180: Total Undistributed Expenditures-Instruction (Tuition)$2.2B latest source-row dollars | Warren Co Special Service $300,000Salem Co Special Service $10.3M |
| Federal grantsWhich federal rows are large, concentrated, or fading after pandemic-era aid? | $2.1B6% of operating-budget scale; 571 districts | -$271.8M-1 pt; -$185 per UFB on-roll | Appropriation 88740: Total Federal Projects$788.6M latest source-row dollars | Lakewood Twp $142.7MNorth Bergen Twp $52.1M |
| Other named rowsWhich remaining named rows deserve a closer district-level look? | $1.0B3% of operating-budget scale; 576 districts | +$228.0M+1 pt; +$171 per UFB on-roll | Revenue 765: Other Restricted Entitlements$148.8M latest source-row dollars | Hunterdon Co Ed Ser Comm $4.9MEducational Services Commission of New Jersey $60.3M |
| Plant, operations, and maintenanceDo facilities operations or maintenance explain spending differences? | $3.2B9% of operating-budget scale; 587 districts | +$223.2M0 pts; +$178 per UFB on-roll | Appropriation 51120: Total Undistributed Expenditures-Operation and Maintenance of Plant Services$3.2B latest source-row dollars | Middlesex Co Vocational $10.1MSalem City $5.4M |
| Employee benefitsHow large are benefit rows, and are they moving differently from the overall budget? | $5.5B16% of operating-budget scale; 586 districts | +$119.1M0 pts; +$116 per UFB on-roll | Appropriation 71260: Total Personal Services-Employee Benefits$5.5B latest source-row dollars | Salem Co Special Service $3.2MBurlington Co Spec Serv $13.5M |
| Special education and student supportsAre special education, child study, therapies, guidance, or student supports driving the budget question? | $5.0B14% of operating-budget scale; 586 districts | +$106.7M0 pts; +$104 per UFB on-roll | Appropriation 10300: Total Special Education-Instruction$2.3B latest source-row dollars | Warren Co Special Service $300,000Sussex Co Ed Serv Comm $4.5M |
| Administration and central servicesAre administrative, central-service, board, legal, or technology rows unusually large or moving? | $2.1B6% of operating-budget scale; 594 districts | -$99.2M-1 pt; -$61 per UFB on-roll | Appropriation 46160: Total Undistributed Expenditures-Support Services-School Administration$833.9M latest source-row dollars | Cape May Point $50,280Essex Co Ed Serv Comm $3.4M |
| School-based budgetingDo school-level allocations show up as a material budgeting model or comparison slice? | $3.8B11% of operating-budget scale; 32 districts | -$10.7M0 pts; +$12 per UFB on-roll | Appropriation 84020: General Fund Contribution to School Based Budgeting$3.6B latest source-row dollars | Harrison Town $30.9MUnion City $159.0M |
Current proposal category changes
The latest-file proposed budget column answers what changes now. It should be read separately from first-to-latest inflation-adjusted movement.
| Proposal category | Revised/current | Proposed | Change | District examples |
|---|---|---|---|---|
| Local operating revenueHow does proposed local operating revenue move against the revised/current-budget column? | $19.7B | $20.8B | +$1.1B5% | Jersey City $107.0MLakewood Twp $39.1M |
| Tax levyHow does proposed tax levy move against the revised/current-budget column? | $18.0B | $18.9B | +$945.4M5% | Jersey City $91.0MToms River Regional $29.7M |
| General current expenseHow does proposed general current expense move against the revised/current-budget column? | $28.4B | $29.1B | +$754.3M3% | Jersey City $19.7MPerth Amboy City $17.7M |
| Capital outlayHow does proposed capital outlay move against the revised/current-budget column? | $1.7B | $1.1B | -$590.0M-35% | Trenton Public School District -$39.0MUnion County Vocational -$32.0M |
| Employee benefitsHow does proposed employee benefits move against the revised/current-budget column? | $5.1B | $5.5B | +$421.2M8% | Clifton City $9.5MPerth Amboy City $8.9M |
| Operating budgetHow much does the proposed operating budget change from the revised/current-budget column? | $35.1B | $35.5B | +$371.3M1% | Paterson City $36.4MNewark City $31.2M |
| State operating revenueHow does proposed state operating revenue move against the revised/current-budget column? | $12.2B | $12.5B | +$285.1M2% | Newark City $75.1MPaterson City $35.0M |
| Budgeted fund balanceHow does proposed budgeted fund balance move against the revised/current-budget column? | $1.7B | $1.5B | -$236.0M-14% | Jersey City -$55.9MCamden City -$38.1M |
| School-based budgetingHow does proposed school-based budgeting move against the revised/current-budget column? | $3.5B | $3.6B | +$145.3M4% | Newark City $27.8MJersey City $26.7M |
| Charter/Renaissance transfersHow does proposed charter and Renaissance transfer scale move? | $1.5B | $1.5B | +$59.5M4% | Newark City $24.8MPaterson City $16.8M |
| Federal operating revenueHow does proposed federal operating revenue move against the revised/current-budget column? | $59.5M | $23.5M | -$36.0M-61% | New Hanover Twp $530,917Northern Burlington Reg $133,444 |
| TransportationHow does proposed transportation move against the revised/current-budget column? | $2.3B | $2.3B | +$25.0M1% | Somerset Co Ed Serv Comm $8.2MNorth Bergen Twp $2.1M |
| Special schoolsHow does proposed special schools move against the revised/current-budget column? | $63.1M | $67.7M | +$4.7M7% | Newark City $4.0MNorthern Region Educational Services Commission $450,579 |
| Plant operationsHow does proposed plant operations move against the revised/current-budget column? | $3.2B | $3.2B | -$4.0M>-1% | East Orange $8.4MJersey City $7.4M |
| UFB planning on-rollDoes the proposed denominator change before per-student claims are made? | 1,350,547 | 1,371,767 | +21,2202% | Cherry Hill Twp 1,328Jersey City 1,085 |
| Published comparative costHow does NJDOE's proposed comparative-cost line move from the revised/current-budget line? | $23,329 | $23,544 | +$2151% | Sea Girt Boro $5,688Salem County Vocational $5,552 |
Comparison frames for category claims
Category claims need a fair peer frame. These budget-model slices show when categories such as transfers, school-based budgeting, placement load, or outside-operating scale change what a district comparison means.
| Comparison frame | Districts | Cost / movement | How to compare | Examples |
|---|---|---|---|---|
| High-cost, locally fundedHigh published cost paired with mostly local operating revenue points to local tax-base, scale, and service-structure questions. | 104 | $32,574+$741 real movement | Compare county rank, tax levy per UFB on-roll, and whether the district is small, regional, or special-service. | Bergen Co Special Service $103,100Mercer Co Special Services School District $95,262 |
| Mostly state-funded operating budgetsThese districts depend on state revenue for most of the operating budget, so aid-line changes are central to the local story. | 23 | $23,110+$1,417 real movement | Compare Equalization Aid, Special Education Aid, transfers, school-based budgeting, and tax levy per UFB on-roll. | City of Orange Twp 91%Trenton Public School District 91% |
| One-time source supportFund-balance, reserve, and carryover source rows can make the funding story about recurrence rather than only local/state share. | 328 | $23,868+$805 real movement | Compare budgeted fund balance, reserve withdrawals, carryover rows, close-year balance rows, and latest proposal movement. | Loch Arbour School District 80%Longport 43% |
| Charter/Renaissance transfer pressureTransfer-heavy budgets have a different operating-use structure from districts where most dollars stay inside General Fund current expense. | 11 | $25,450+$102 real movement | Compare transfer share, state funding share, school-based budgeting, and the named charter-transfer line movement. | Camden City 54%Newark City 26% |
| School-based budgeting systemsSchool-based budgeting rows signal a district model where resources are pushed into school-level statements instead of only central lines. | 30 | $23,927+$564 real movement | Compare school-resource side files, state funding share, transfers, and school-level resource statement rows. | Harrison Town 61%Perth Amboy City 55% |
| Small-district fixed-cost casesSmall UFB on-roll counts can make fixed administrative, facilities, tuition, and placement costs dominate the per-pupil story. | 151 | $27,060+$627 real movement | Compare cost against county peers, UFB on-roll, placement load, tax levy per on-roll, and side-file explanations. | Mercer Co Special Services School District $95,262Salem Co Special Service $63,018 |
| Placement-heavy budgetsOut-of-district placement rows can explain why cost or tax burden looks high even when ordinary operating categories do not. | 171 | $24,582+$1,584 real movement | Compare placement load with special-education on-roll, transportation, tuition lines, and local peer cost rank. | Saddle River Boro 162%Oaklyn Boro 80% |
| Large outside-operating scaleLarge grant, special-revenue, or debt-service scale can make all-funds totals diverge from the operating-budget story. | 97 | $22,763-$210 real movement | Compare special-revenue scale, debt-service scale, recap/reserve rows, and unusual appropriations. | Hunterdon Co Ed Ser Comm 63%Lakewood Twp 36% |
Source-row atlas
The source-row atlas names the largest current row and the biggest real movement row inside each family, so a category story can be traced back to UFB file, line number, and district examples.
| Family | Largest current row | Biggest movement row | District examples | Caveat |
|---|---|---|---|---|
| General current expenseHow much of the operating story sits in the broad current-expense row before lower-level categories are inspected? | Appropriation 72260: Total General Current Expense$29.1B; 82% of operating-budget scale | Appropriation 72260: Total General Current Expense+$375.4M; -2 pts | Educ Serv Comm Morris Co $40.2MEagleswood Twp $3.9M | General current expense is a high-level operating row; lower-level rows inside it can overlap and should not be added back to it. |
| Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue? | Revenue 100/114: Total Tax Levy$18.9B; 53% of operating-budget scale | Revenue 100/114: Total Tax Levy-$442.5M; -3 pts | Hope Twp $4.7MHasbrouck Heights Boro $34.9M | Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names. |
| State aidWhich aid lines explain dependence on state funding or first-to-latest movement? | Revenue 460: Equalization Aid$9.2B; 26% of operating-budget scale | Revenue 460: Equalization Aid+$896.4M; +2 pts | Trenton Public School District $370.0MCamden City $341.2M | Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block. |
| Instruction programsWhich classroom or instructional program rows define the core spending structure? | Appropriation 3200: Total Regular Programs-Instruction$7.0B; 20% of operating-budget scale | Appropriation 3200: Total Regular Programs-Instruction-$399.8M; -2 pts | Monmouth Beach Boro $2.8MLittle Falls Twp $8.1M | Instruction rows can be nested inside broader General Fund current-expense totals. |
| Employee benefitsHow large are benefit rows, and are they moving differently from the overall budget? | Appropriation 71260: Total Personal Services-Employee Benefits$5.5B; 16% of operating-budget scale | Appropriation 71260: Total Personal Services-Employee Benefits+$114.8M; 0 pts | Salem Co Special Service $3.2MBurlington Co Spec Serv $13.5M | Benefit rows are named appropriation rows that can overlap with salary-bearing functions. |
| School-based budgetingDo school-level allocations show up as a material budgeting model or comparison slice? | Appropriation 84020: General Fund Contribution to School Based Budgeting$3.6B; 10% of operating-budget scale | Appropriation 84020: General Fund Contribution to School Based Budgeting+$9.8M; 0 pts | Harrison Town $30.9MPerth Amboy City $145.8M | School-based budgeting rows are allocation signals; they can overlap with lower-level program and staffing rows. |
| Plant, operations, and maintenanceDo facilities operations or maintenance explain spending differences? | Appropriation 51120: Total Undistributed Expenditures-Operation and Maintenance of Plant Services$3.2B; 9% of operating-budget scale | Appropriation 51120: Total Undistributed Expenditures-Operation and Maintenance of Plant Services+$219.9M; 0 pts | Middlesex Co Vocational $10.1MSalem City $5.4M | Operations rows are lower-level appropriation rows and should not be added to high-level totals. |
| Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets? | Appropriation 88760: Total Special Revenue Funds$2.6B; 7% of operating-budget scale | Appropriation 88760: Total Special Revenue Funds+$390.6M; +1 pt | Hunterdon Co Ed Ser Comm $970,000Lakewood Twp $108.5M | Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows. |
| TransportationIs transportation a visible cost or aid signal relative to other districts? | Appropriation 52480: Total Undistributed Expenditures-Student Transportation Services$2.3B; 7% of operating-budget scale | Appropriation 52480: Total Undistributed Expenditures-Student Transportation Services+$442.4M; +1 pt | Educ Serv Comm Morris Co $38.8MCamden Co Ed Serv Comm $47.7M | Transportation appears in both aid/revenue and appropriation rows; read the file label. |
| Special education and student supportsAre special education, child study, therapies, guidance, or student supports driving the budget question? | Appropriation 10300: Total Special Education-Instruction$2.3B; 7% of operating-budget scale | Appropriation 41080: Undistributed Expenditures–Other Support Services, Students–Extraordinary Services+$81.2M; 0 pts | Warren Co Special Service $300,000Bayshore Jointure Comm $3.4M | Rows can mix instruction, support services, and placement-related services. |
| Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story? | Appropriation 29180: Total Undistributed Expenditures-Instruction (Tuition)$2.2B; 6% of operating-budget scale | Appropriation 84000: Transfer of Funds to Charter Schools+$390.7M; +1 pt | Newfield Boro $4.4MCorbin City $1.0M | Transfer and tuition rows often identify the districts where money leaves the district-run setting. |
| PreschoolIs preschool aid, carryover, instruction, or support service scale material? | Appropriation 87100: Total Preschool Education Aid$1.5B; 4% of operating-budget scale | Appropriation 87100: Total Preschool Education Aid+$446.6M; +1 pt | Frenchtown Boro $714,649Hoboken City $18.0M | Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons. |
| Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources? | Revenue 580: Budgeted Fund Balance-Operating Budget$1.5B; 4% of operating-budget scale | Revenue 580: Budgeted Fund Balance-Operating Budget+$317.1M; +1 pt | Loch Arbour School District $843,662Longport $623,746 | Reserve and fund-balance rows are context signals, not recurring operating revenue. |
| Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons? | Appropriation 76400: Total Capital Outlay$1.1B; 3% of operating-budget scale | Appropriation 76400: Total Capital Outlay+$432.2M; +1 pt | Long Beach Island $6.1MJamesburg Boro $12.5M | Capital and debt rows use operating budget only as a common scale reference. |
| Administration and central servicesAre administrative, central-service, board, legal, or technology rows unusually large or moving? | Appropriation 46160: Total Undistributed Expenditures-Support Services-School Administration$833.9M; 2% of operating-budget scale | Appropriation 46160: Total Undistributed Expenditures-Support Services-School Administration-$93.6M; 0 pts | Ocean County Vocational $2.7MMonmouth Co Vocational $3.1M | This is source-row context, not a full administrative payroll analysis. |
| Federal grantsWhich federal rows are large, concentrated, or fading after pandemic-era aid? | Appropriation 88740: Total Federal Projects$788.6M; 2% of operating-budget scale | Appropriation 88740: Total Federal Projects-$102.5M; 0 pts | Hunterdon Co Ed Ser Comm $424,563Lakewood Twp $48.1M | Federal rows are source-file grant lines and can sit outside the operating-budget story. |
| Other named rowsWhich remaining named rows deserve a closer district-level look? | Revenue 765: Other Restricted Entitlements$148.8M; <1% of operating-budget scale | Appropriation 84200: Student Activity Fund+$48.1M; 0 pts | Hunterdon Co Ed Ser Comm $545,437Lakewood Twp $48.9M | A catch-all for contextual rows that do not fit the named families above. |
What this atlas cannot prove
- Pupil-cost rows explain NJDOE's published comparative-cost measure, but they are not a complete operating-budget ledger.
- Budget families are reporting lenses. They can include nested, repeated, revenue, appropriation, or outside-operating rows and should not be added into one total.
- Real movement uses CPI-U and 2025 dollars across loaded UFB years. Proposal changes are nominal latest-file planning rows.
- Operating scale uses General Fund operating budget as a common denominator for comparison, not as proof that a contextual source row belongs inside operating spending.
- District examples are starting points. Special-service, vocational, small, transfer-heavy, placement-heavy, or grant-heavy districts can dominate a category for structural reasons.
- Category movement is not causal by itself. Contracts, enrollment, placements, grants, facilities, and local policy documents still need reporting.