Budget issue brief
Current proposal changes
What changes now in the proposed column before the long-run trend is interpreted?
NJDOE User-Friendly Budgets, 2025-26 latest year. Money changes are converted to 2025 dollars where labeled real or inflation-adjusted. How this budget data works
Evidence hookIn the latest file, proposed operating budgets are +$371.3M versus the revised/current column, and the mean published comparative-cost row moves +$215.
Start hereSeparate latest-file proposed changes from first-to-latest inflation movement.
CaveatProposal changes are nominal latest-file dollars, not CPI-adjusted trend dollars.
How to prove this story
A budget brief should leave the reader with a claim that can be checked. This generated checklist keeps the evidence basis, fair comparison, and counter-reading beside the topic before the longer tables.
| Claim job | Evidence that must travel with it | Fair comparison | Block this overread | Open next |
|---|---|---|---|---|
| Current proposal | Use revised/current-to-proposed rows from the latest UFB file. | District proposal movement, same-row source drivers, and local peer scale. | Proposal columns are nominal planning rows, not audited actual spending or CPI-adjusted trend. | Proposal changes · district proposal section |
| Named proposal drivers | Name the revenue or appropriation line that moved, its file, and the direction of change. | Same-row district examples and operating-budget-equivalent scale. | High-level rows and detailed rows can overlap, so they cannot be added into one bridge. | Proposal source rows · district named-line driver scan |
Current proposal timing desk
Start here before reading the proposal tables: these district cases ask whether the latest nominal proposal continues, counters, or sits apart from loaded-year inflation-adjusted movement and relative cost position.
| Timing read | District | Proposal signal | Trend / comparison check | Report next | Open proof | Block this shortcut |
|---|---|---|---|---|---|---|
| Proposal counters real trendThe latest proposal cost line points opposite the loaded-year inflation-adjusted movement. | Bergen Co Special ServiceBergen County | Cost line +$2,357Operating -$2.1M; UFB on-roll -3 (-1%).Drivers: Local revenue +$2.3M; Capital outlay -$3.4M. | Real comparative-cost movement -$16,625Latest cost $103,100; #1 NJ / #1 county.proposal family: Other named rows changes -$9.0M in the latest file; real family trend: State aid moved +$12.3M since 2019-20 | Pull the proposed budget, revised/current column support, and board presentation; ask whether this is a policy pivot, enrollment denominator effect, source-row timing, or reclassification. | Proposal · Trend · Categories · Peers | Do not call the current proposal the long-run trend or claim a reversal before checking local records. |
| Proposal counters real trendThe latest proposal cost line points opposite the loaded-year inflation-adjusted movement. | Lakewood TwpOcean County | Cost line -$2,764Operating -$32.4M; UFB on-roll +48 (1%).Drivers: State revenue -$42.6M; General current -$40.2M. | Real comparative-cost movement +$9,818Latest cost $32,375; #35 NJ / #3 county.Open the category and named-line proof before assigning a cause. | Pull the proposed budget, revised/current column support, and board presentation; ask whether this is a policy pivot, enrollment denominator effect, source-row timing, or reclassification. | Proposal · Trend · Categories · Peers | Do not call the current proposal the long-run trend or claim a reversal before checking local records. |
| Proposal counters real trendThe latest proposal cost line points opposite the loaded-year inflation-adjusted movement. | East Newark BoroHudson County | Cost line -$2,371Operating +$212,012; UFB on-roll +33 (13%).Drivers: Fund balance +$356,161; General current +$1.0M. | Real comparative-cost movement +$8,784Latest cost $20,916; #363 NJ / #9 county.proposal family: Special revenue funds changes -$2.8M in the latest file; peer clue: Local taxes and local sources sits -34 pts vs county average | Pull the proposed budget, revised/current column support, and board presentation; ask whether this is a policy pivot, enrollment denominator effect, source-row timing, or reclassification. | Proposal · Trend · Categories · Peers | Do not call the current proposal the long-run trend or claim a reversal before checking local records. |
| Proposal counters real trendThe latest proposal cost line points opposite the loaded-year inflation-adjusted movement. | Fairview BoroBergen County | Cost line -$1,872Operating -$2.9M; UFB on-roll -9 (-1%).Drivers: State revenue +$2.0M; Capital outlay -$2.1M. | Real comparative-cost movement +$9,534Latest cost $20,598; #381 NJ / #53 county.proposal family: Other named rows changes -$4.7M in the latest file | Pull the proposed budget, revised/current column support, and board presentation; ask whether this is a policy pivot, enrollment denominator effect, source-row timing, or reclassification. | Proposal · Trend · Categories · Peers | Do not call the current proposal the long-run trend or claim a reversal before checking local records. |
| Proposal continues trendThe latest proposal and the CPI-adjusted loaded-year cost movement point in the same direction. | Salem County VocationalSalem County | Cost line +$5,552Operating +$590,167; UFB on-roll -12 (-2%).Drivers: State revenue +$650,631; General current +$1.4M. | Real comparative-cost movement +$5,247Latest cost $22,556; #253 NJ / #3 county.proposal family: Capital, facilities, and debt changes -$1.1M in the latest file; peer clue: Instruction programs sits +28 pts vs county average | Check whether the same spending, funding, student-flow, or category evidence explains both the long-run movement and the latest proposal. | Proposal · Trend · Categories · Peers | Do not write a causal continuation story from matching direction alone. |
| Proposal continues trendThe latest proposal and the CPI-adjusted loaded-year cost movement point in the same direction. | New Hanover TwpBurlington County | Cost line -$3,056Operating +$276,135; UFB on-roll +73 (39%).Drivers: Federal revenue +$530,917; General current +$443,685. | Real comparative-cost movement -$9,008Latest cost $20,230; #413 NJ / #24 county.real family trend: Preschool moved +$2.0M since 2019-20 | Check whether the same spending, funding, student-flow, or category evidence explains both the long-run movement and the latest proposal. | Proposal · Trend · Categories · Peers | Do not write a causal continuation story from matching direction alone. |
| Proposal continues trendThe latest proposal and the CPI-adjusted loaded-year cost movement point in the same direction. | Mansfield TwpBurlington County | Cost line -$4,150Operating +$416,760; UFB on-roll +134 (24%).Drivers: Local revenue +$497,241; General current +$414,368. | Real comparative-cost movement -$6,072Latest cost $19,401; #462 NJ / #29 county.proposal family: Other named rows changes -$462,778 in the latest file; real family trend: Capital, facilities, and debt moved -$2.6M since 2019-20; peer clue: State aid sits -29 pts vs county average | Check whether the same spending, funding, student-flow, or category evidence explains both the long-run movement and the latest proposal. | Proposal · Trend · Categories · Peers | Do not write a causal continuation story from matching direction alone. |
| Proposal continues trendThe latest proposal and the CPI-adjusted loaded-year cost movement point in the same direction. | Hoboken CityHudson County | Cost line -$2,683Operating +$5.1M; UFB on-roll +403 (11%).Drivers: Tax levy +$6.4M; School-based budgeting +$3.1M. | Real comparative-cost movement -$8,232Latest cost $22,327; #263 NJ / #7 county.Open the category and named-line proof before assigning a cause. | Check whether the same spending, funding, student-flow, or category evidence explains both the long-run movement and the latest proposal. | Proposal · Trend · Categories · Peers | Do not write a causal continuation story from matching direction alone. |
| Denominator warningThe proposal changes UFB planning on-roll enough to complicate per-student reads. | Edgewater BoroBergen County | Cost line -$1,960Operating +$180,275; UFB on-roll +109 (15%).Drivers: Fund balance +$493,130; Benefits +$615,260. | Real comparative-cost movement +$9,292Latest cost $23,402; #206 NJ / #31 county.real family trend: Fund balance and reserves moved +$2.9M since 2019-20; peer clue: Transfers and tuition sits +19 pts vs county average | Check UFB on-roll assumptions against fall enrollment, placements, received students, and any staffing or program change tied to enrollment. | Proposal · Trend · Categories · Peers | Do not read per-pupil movement as pure spending movement when the denominator moved. |
| Denominator warningThe proposal changes UFB planning on-roll enough to complicate per-student reads. | Asbury Park CityMonmouth County | Cost line -$1,653Operating +$4.9M; UFB on-roll +210 (11%).Drivers: Local revenue +$13.6M; Charter transfers +$2.2M. | Real comparative-cost movement -$8,306Latest cost $33,850; #23 NJ / #5 county.real family trend: State aid moved -$43.3M since 2019-20; peer clue: Special revenue funds sits +34 pts vs county average | Check UFB on-roll assumptions against fall enrollment, placements, received students, and any staffing or program change tied to enrollment. | Proposal · Trend · Categories · Peers | Do not read per-pupil movement as pure spending movement when the denominator moved. |
| Denominator warningThe proposal changes UFB planning on-roll enough to complicate per-student reads. | Carlstadt-East RutherfordBergen County | Cost line -$2,520Operating +$643,341; UFB on-roll +161 (19%).Drivers: Local revenue +$1.2M; General current +$970,717. | Real comparative-cost movement -$7,113Latest cost $17,962; #533 NJ / #74 county.proposal family: Employee benefits changes +$861,701 in the latest file; peer clue: Transfers and tuition sits +16 pts vs county average | Check UFB on-roll assumptions against fall enrollment, placements, received students, and any staffing or program change tied to enrollment. | Proposal · Trend · Categories · Peers | Do not read per-pupil movement as pure spending movement when the denominator moved. |
| Current-only proposal moveThe latest proposal has a visible cost-line move while the loaded-year real cost movement is not material. | Gloucester Co Spec ServGloucester County | Cost line -$7,547Operating -$762,268; UFB on-roll +47 (10%).Drivers: Fund balance -$1.3M; General current -$670,903. | Real comparative-cost movement -$8Latest cost $64,243; #4 NJ / #1 county.proposal family: Special revenue funds changes -$5.2M in the latest file | Start with the proposal document and named UFB rows; this is a budget-adoption question before it is a trend story. | Proposal · Trend · Categories · Peers | Do not turn a one-file proposal move into an inflation-adjusted multi-year trend. |
| Current-only proposal moveThe latest proposal has a visible cost-line move while the loaded-year real cost movement is not material. | South Hackensack TwpBergen County | Cost line -$4,401Operating +$381,159; UFB on-roll +48 (22%).Drivers: Tax levy +$267,893; General current +$381,159. | Real comparative-cost movement +$1,338Latest cost $24,985; #138 NJ / #22 county.proposal family: Federal grants changes -$447,615 in the latest file; peer clue: Transfers and tuition sits +16 pts vs county average | Start with the proposal document and named UFB rows; this is a budget-adoption question before it is a trend story. | Proposal · Trend · Categories · Peers | Do not turn a one-file proposal move into an inflation-adjusted multi-year trend. |
| Current-only proposal moveThe latest proposal has a visible cost-line move while the loaded-year real cost movement is not material. | Logan TwpGloucester County | Cost line +$4,081Operating +$4.1M; UFB on-roll +19 (2%).Drivers: Local revenue +$4.3M; General current +$4.4M. | Real comparative-cost movement -$162Latest cost $22,004; #285 NJ / #8 county.Open the category and named-line proof before assigning a cause. | Start with the proposal document and named UFB rows; this is a budget-adoption question before it is a trend story. | Proposal · Trend · Categories · Peers | Do not turn a one-file proposal move into an inflation-adjusted multi-year trend. |
| Trend, not current proposalThe CPI-adjusted loaded-year movement is material, but the current proposal cost line is quiet. | Atlantic Co Special ServAtlantic County | Cost line +$679Operating +$1.4M; UFB on-roll +19 (6%).Drivers: Local revenue +$2.5M; General current +$1.2M. | Real comparative-cost movement -$24,004Latest cost $50,249; #8 NJ / #1 county.Open the category and named-line proof before assigning a cause. | Report the multi-year trend through source-family history, cost anatomy, and peer context; do not force the current proposal to carry the story. | Proposal · Trend · Categories · Peers | Do not imply the latest proposal explains the loaded-year movement. |
| Trend, not current proposalThe CPI-adjusted loaded-year movement is material, but the current proposal cost line is quiet. | Burlington Co Spec ServBurlington County | Cost line +$276Operating +$1.1M; UFB on-roll +9 (2%).Drivers: Local revenue +$1.6M; Benefits +$822,234. | Real comparative-cost movement -$13,833Latest cost $79,585; #3 NJ / #1 county.Open the category and named-line proof before assigning a cause. | Report the multi-year trend through source-family history, cost anatomy, and peer context; do not force the current proposal to carry the story. | Proposal · Trend · Categories · Peers | Do not imply the latest proposal explains the loaded-year movement. |
| Different category signalsThe strongest proposal-family clue and strongest real-movement family clue point to different UFB families. | Roosevelt BoroMonmouth County | Cost line +$7,059Operating -$30,691; UFB on-roll -8 (-11%).Drivers: Tax levy +$70,918; Capital outlay -$237,932. | Real comparative-cost movement +$17,804Latest cost $40,023; #14 NJ / #2 county.proposal family: Capital, facilities, and debt changes -$600,264 in the latest file; real family trend: Instruction programs moved +$357,113 since 2019-20 | Open the category map and named proposal rows first; ask whether the proposal is moving one part of the budget while the real trend came from another. | Proposal · Trend · Categories · Peers | Do not describe the proposal as explaining the whole trend when the category evidence is split. |
| Different category signalsThe strongest proposal-family clue and strongest real-movement family clue point to different UFB families. | Salem Co Special ServiceSalem County | Cost line -$18,817Operating +$347,341; UFB on-roll +42 (36%).Drivers: Local revenue +$358,862; General current +$429,841. | Real comparative-cost movement +$1,857Latest cost $63,018; #5 NJ / #1 county.proposal family: Special revenue funds changes +$2.9M in the latest file; real family trend: Other named rows moved +$3.0M since 2019-20 | Open the category map and named proposal rows first; ask whether the proposal is moving one part of the budget while the real trend came from another. | Proposal · Trend · Categories · Peers | Do not describe the proposal as explaining the whole trend when the category evidence is split. |
Proposal values are nominal revised/current-to-proposed rows from the latest UFB file. Trend values are loaded-year movement in 2025 dollars where labeled real. A timing read is a reporting prompt, not proof of cause, adopted policy, service quality, or tax-bill impact.
What changed in the latest file
The revised/current-to-proposed comparison answers what the budget proposal changes now, before long-run trend interpretation.
| Proposal measure | Revised/current | Proposed | Change | Examples |
|---|---|---|---|---|
| Local operating revenueHow does proposed local operating revenue move against the revised/current-budget column? | $19.7B | $20.8B | +$1.1B | Jersey CityLakewood TwpOld Bridge Twp |
| Tax levyHow does proposed tax levy move against the revised/current-budget column? | $18.0B | $18.9B | +$945.4M | Jersey CityToms River RegionalOld Bridge Twp |
| General current expenseHow does proposed general current expense move against the revised/current-budget column? | $28.4B | $29.1B | +$754.3M | Jersey CityPerth Amboy CityOld Bridge Twp |
| Capital outlayHow does proposed capital outlay move against the revised/current-budget column? | $1.7B | $1.1B | -$590.0M | Trenton Public School DistrictUnion County VocationalParamus Boro |
| Employee benefitsHow does proposed employee benefits move against the revised/current-budget column? | $5.1B | $5.5B | +$421.2M | Clifton CityPerth Amboy CityFranklin Twp |
| Operating budgetHow much does the proposed operating budget change from the revised/current-budget column? | $35.1B | $35.5B | +$371.3M | Paterson CityNewark CityJersey City |
| State operating revenueHow does proposed state operating revenue move against the revised/current-budget column? | $12.2B | $12.5B | +$285.1M | Newark CityPaterson CityCamden City |
| Budgeted fund balanceHow does proposed budgeted fund balance move against the revised/current-budget column? | $1.7B | $1.5B | -$236.0M | Jersey CityCamden CityTrenton Public School District |
| School-based budgetingHow does proposed school-based budgeting move against the revised/current-budget column? | $3.5B | $3.6B | +$145.3M | Newark CityJersey CityPaterson City |
| Charter/Renaissance transfersHow does proposed charter and Renaissance transfer scale move? | $1.5B | $1.5B | +$59.5M | Newark CityPaterson CityCamden City |
| Federal operating revenueHow does proposed federal operating revenue move against the revised/current-budget column? | $59.5M | $23.5M | -$36.0M | New Hanover TwpNorthern Burlington RegNorth Hanover Twp |
| TransportationHow does proposed transportation move against the revised/current-budget column? | $2.3B | $2.3B | +$25.0M | Somerset Co Ed Serv CommNorth Bergen TwpIrvington Township |
| Special schoolsHow does proposed special schools move against the revised/current-budget column? | $63.1M | $67.7M | +$4.7M | Newark CityNorthern Region Educational Services CommissionFair Lawn Boro |
| Plant operationsHow does proposed plant operations move against the revised/current-budget column? | $3.2B | $3.2B | -$4.0M | East OrangeJersey CitySouth Orange-Maplewood |
| UFB planning on-rollDoes the proposed denominator change before per-student claims are made? | 1,350,547 | 1,371,767 | +21,220 | Cherry Hill TwpJersey CityPaterson City |
| Published comparative costHow does NJDOE's proposed comparative-cost line move from the revised/current-budget line? | $23,329 | $23,544 | +$215 | Sea Girt BoroSalem County VocationalSandyston-Walpack Twp |
Proposal changes are nominal latest-file dollars, not CPI-adjusted trend dollars.
Named source rows behind the proposal
These latest-file revenue and appropriation rows show which UFB lines moved from revised/current to proposed, before the reader opens individual district reports.
| UFB source row | Revised/current | Proposed | Change | Examples |
|---|---|---|---|---|
| Total Tax LevyRevenue file, line 100/114 · Local taxes and local sources | $18.0B | $18.9B | +$945.4M+3% of statewide operating scale | Longport -$531,228Chesilhurst +$1.0MEvesham Twp +$18.0M |
| Total General Current ExpenseAppropriation file, line 72260 · General current expense | $28.4B | $29.1B | +$754.3M+2% of statewide operating scale | Bass River Twp -$529,262Longport -$409,789Chesilhurst +$1.2M |
| Total Capital OutlayAppropriation file, line 76400 · Capital, facilities, and debt | $1.7B | $1.1B | -$590.0M-2% of statewide operating scale | Union County Vocational -$32.0MMercer County Vocational -$8.0MLong Beach Island +$4.7M |
| Adjustment for Prior Year EncumbrancesRevenue file, line 710 · Other named rows | $582.8M | $0 | -$582.8M-2% of statewide operating scale | Washington Boro -$2.9MUnion County Vocational -$6.5MWeehawken Twp -$4.9M |
| Total Grants and EntitlementsRevenue file, line 840 · Special revenue funds | $3.1B | $2.6B | -$503.2M-1% of statewide operating scale | Buena Regional -$5.3MEast Newark Boro -$1.4MSalem Co Special Service +$1.5M |
| Total Special Revenue FundsAppropriation file, line 88760 · Special revenue funds | $3.1B | $2.6B | -$503.2M-1% of statewide operating scale | Buena Regional -$5.3MEast Newark Boro -$1.4MSalem Co Special Service +$1.5M |
| Total Federal ProjectsAppropriation file, line 88740 · Federal grants | $1.2B | $788.6M | -$449.1M-1% of statewide operating scale | Salem Co Special Service +$1.5MBuena Regional -$4.9MBayonne City -$25.4M |
| Total Personal Services-Employee BenefitsAppropriation file, line 71260 · Employee benefits | $5.1B | $5.5B | +$421.2M+1% of statewide operating scale | Weehawken Twp -$2.6MBrooklawn Boro +$525,754Little Egg Harbor Twp +$1.8M |
| Categorical Special Education AidRevenue file, line 440 · State aid | $1.4B | $1.8B | +$402.9M+1% of statewide operating scale | Farmingdale Boro +$349,688Harrison Twp +$1.9MJersey City +$67.9M |
| Total Facilities Acquisition and Construction ServicesAppropriation file, line 76260 · Capital, facilities, and debt | $1.1B | $773.3M | -$368.3M-1% of statewide operating scale | Union County Vocational -$25.0MLong Beach Island +$6.0MMercer County Vocational -$7.8M |
| Adjustment AidRevenue file, line 480 · State aid | $249.4M | $0 | -$249.4M-1% of statewide operating scale | Vineland City -$31.1MGloucester City -$8.5MPemberton Twp -$14.5M |
| Budgeted Fund Balance-Operating BudgetRevenue file, line 580 · Fund balance and reserves | $1.7B | $1.5B | -$236.0M-1% of statewide operating scale | Cape May Point +$37,978Bass River Twp -$330,394Union County Vocational -$7.0M |
| General Fund Contribution to School Based BudgetingAppropriation file, line 84020 · School-based budgeting | $3.5B | $3.6B | +$145.3M+<1% of statewide operating scale | Harrison Town +$3.6MNeptune Twp +$6.6MCity of Orange Twp +$6.5M |
| Categorical Transportation AidRevenue file, line 420 · State aid | $377.6M | $516.2M | +$138.6M+<1% of statewide operating scale | Harrison Twp +$1.9MJackson Twp +$9.9MClearview Regional +$1.9M |
| Total Regular Programs-InstructionAppropriation file, line 3200 · Instruction programs | $6.8B | $7.0B | +$136.8M+<1% of statewide operating scale | Logan Twp +$1.9MPort Republic City +$273,457Ocean Gate Boro -$226,305 |
| Arp-ESSERRevenue file, line 814 · Federal grants | $135.6M | $727,937 | -$134.9M-<1% of statewide operating scale | Buena Regional -$4.2MBayonne City -$21.8MMannington Twp -$402,025 |
| Arp ESSER Grant ProgramAppropriation file, line 88713 · Federal grants | $135.6M | $727,937 | -$134.9M-<1% of statewide operating scale | Buena Regional -$4.2MBayonne City -$21.8MMannington Twp -$402,025 |
| Total Undistributed Expenditures-Instruction (Tuition)Appropriation file, line 29180 · Transfers and tuition | $2.1B | $2.2B | +$114.0M+<1% of statewide operating scale | Bass River Twp -$541,167Longport -$410,289Chesilhurst +$1.3M |
Rows can be nested, repeated, or outside operating budget. Treat this as a source-row lead sheet, not an additive proposal bridge.
District proposal leads
These rows keep proposed operating movement, cost-line movement, and named revenue/use drivers together.
| District | Operating change | Cost-line change | Revenue driver | Use driver |
|---|---|---|---|---|
| Union County Vocational | -$39.7M-50% | -$3,476 | State revenue-$25.6M | Capital outlay-$32.0M |
| Paterson City | +$36.4M5% | +$704 | State revenue+$35.0M | School-based budgeting+$17.5M |
| Passaic City | -$34.5M-10% | -$2,916 | Fund balance-$26.6M | General current-$21.6M |
| Lakewood Twp | -$32.4M-10% | -$2,764 | State revenue-$42.6M | General current-$40.2M |
| Newark City | +$31.2M2% | +$351 | State revenue+$75.1M | School-based budgeting+$27.8M |
| Trenton Public School District | -$26.0M-6% | +$317 | Fund balance-$27.4M | Capital outlay-$39.0M |
| Jersey City | +$25.4M3% | +$827 | Local revenue+$107.0M | School-based budgeting+$26.7M |
| Paramus Boro | -$24.0M-19% | +$454 | Local revenue+$4.0M | Capital outlay-$26.6M |
| Hillsborough Twp | +$22.2M15% | +$1,347 | Local revenue+$27.5M | General current+$11.3M |
| Sayreville Boro | +$21.6M17% | +$673 | Tax levy+$3.8M | Capital outlay+$16.6M |
| Camden City | -$21.5M-5% | -$3,408 | Fund balance-$38.1M | School-based budgeting-$12.4M |
| Freehold Regional | +$19.4M9% | +$1,032 | Local revenue+$22.4M | Capital outlay+$11.9M |
| North Bergen Twp | -$19.3M-12% | +$1,086 | Local revenue+$3.0M | Capital outlay-$24.7M |
| West New York Town | +$17.3M10% | +$1,061 | Fund balance+$11.9M | General current+$13.2M |
| Edison Twp | +$17.2M5% | +$419 | Fund balance+$8.2M | General current+$14.3M |
| Old Bridge Twp | +$16.6M10% | +$1,017 | Tax levy+$28.6M | General current+$17.3M |
| Union Co Ed Serv Comm | -$16.5M-17% | n/a | Local revenue-$9.6M | Transportation-$12.9M |
| Union City | -$16.1M-5% | -$1,993 | State revenue-$1.5M | General current-$17.6M |
Open the district report for the named-line proposal driver scan; high-level rows can overlap with detailed source rows.
Generated proposal leads
The lead sheet groups proposal movement by the strongest current-budget question.
The proposal raises some published cost lines sharply
Comparing NJDOE's revised current-budget cost line with the proposed budget-year line shows where the current proposal changes the ranking now.
- Sea Girt BoroppcDelta: 5688.0
- Salem County VocationalppcDelta: 5552.0
- Sandyston-Walpack TwpppcDelta: 5001.0
- Deal BoroppcDelta: 4455.0
Comparative cost per pupil is NJDOE's published row; this layer does not recompute it from spending and enrollment.
Other districts propose lower comparative cost
A lower proposed cost line can reflect changed spending, changed service assumptions, denominator movement, or source-file revisions.
- Salem Co Special ServiceppcDelta: -18817.0
- Gloucester Co Spec ServppcDelta: -7547.0
- Saddle River BoroppcDelta: -7280.0
- Bloomsbury BoroppcDelta: -5510.0
Use the operating, on-roll, and driver columns before treating a decline as a service cut.
Tax levy changes are visible before tax-base context
The latest UFB file shows proposed tax-levy movement against the revised/current-budget column, which is a better first read than a multi-year average.
- Jersey CitytaxLevyDelta: 91018123.0
- Toms River RegionaltaxLevyDelta: 29744232.0
- Old Bridge TwptaxLevyDelta: 28622014.0
- Hillsborough TwptaxLevyDelta: 26604412.0
Tax levy is a revenue source row; tax-rate and tax-base context lives in the tax-effort section.
The largest proposed use shifts point to the local story
Benefits, capital outlay, transportation, transfers, and school-based budgeting can move differently from total operating budget.
- Lakewood TwplargestUseDelta: -40163879.0
- Trenton Public School DistrictlargestUseDelta: -38977155.0
- Union County VocationallargestUseDelta: -31997748.0
- Newark CitylargestUseDelta: 27772822.0
These are high-level UFB rows, not an additive bridge across every appropriation line.