County budget brief

Union County district budgets

Union County has 23 latest-year UFB district rows, $2.5B in proposed operating budgets, and 100,474 UFB on-roll students. The county average NJDOE comparative cost is $20,724, with a range of $14,948 to $27,803. The operating-revenue model is mixed local/state.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

23UFB district rows

$2.5Bproposed operating budgets

100,474UFB on-roll students

$20,724mean NJDOE comparative cost

47% / 50%local / state operating revenue

What stands out

Cost rangeWinfield Twp has the county's highest published comparative cost at $27,803.

Real movementPlainfield City has the largest first-to-latest real comparative-cost movement at +$5,854.

Current proposalLatest-file proposed operating budgets change -$86.2M versus revised/current rows; Union County Vocational has the strongest proposal signal (Proposed comparative cost decrease, operating -$39.7M).

Funding modelOperating revenue is 47% local, 50% state, with 3% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Union County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
Outside-operating familyAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	9 of 23 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Union County VocationalCapital, facilities, and debt: Capital, facilities, and debt changes -$57.0M in the latest file.Fund balance and reserves moved +$5.4M since 2019-20.Local taxes and local sources sits -31 pts vs county average.Roselle Park BoroCapital, facilities, and debt: Capital, facilities, and debt changes -$20.1M in the latest file.State aid represents 50% of operating scale.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	3 of 23 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	Linden CityState aid: State aid moved +$34.4M since 2019-20.Federal grants changes -$19.9M in the latest file.Transfers and tuition sits -11 pts vs county average.Roselle BoroFederal grants: Federal grants changes -$15.1M in the latest file.State aid represents 68% of operating scale.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Fund balance/reserve familyIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	1 county district row out of 23 has this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Westfield TownFund balance and reserves: Fund balance and reserves moved -$23.8M since 2019-20.Capital, facilities, and debt changes -$10.6M in the latest file.Local taxes and local sources represents 92% of operating scale.	Frame Fund-balance, reserve, and carryover source-family rows beside recap balances, proposal movement, and recurrence checks.Pull Fund-balance appropriation notes, reserve withdrawal rows, recap schedules, board minutes, and audit or ACFR schedules.Check whether the fund-balance or reserve row is recurring support, a one-year bridge, restricted, or paired with close-year balances.	Do not call planned source-family rows audited cash stress, recurring revenue, or a structural deficit by themselves.	One-time brief Source map District index
Current proposal changeWhat does the latest proposed budget column change right now?	3 of 23 county district rows have this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Berkeley Heights TwpOperating budget changes -$2.6M.published comparative-cost row changes -$3,187.largest revenue driver is Tax levy (+$935,258).largest use driver is Capital outlay (-$2.3M).Garwood BoroOperating budget changes +$433,800.published comparative-cost row changes -$1,606.largest revenue driver is Fund balance (+$354,837).largest use driver is General current (+$439,600).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
Balances and reservesDoes the close-year cushion change the budget interpretation?	1 county district row out of 23 has this as the first-read lane.Primary route: Read side-file context: Which balances, reserves, unusual items, shared services, or listed roles change the story?	Elizabeth CityDriver: Large real balance growth.estimated balances/reserves are $114.2M, 17% of operating-budget scale.largest category is Capital reserve.real movement is +$94.2M.	Frame Recap close-year balances and reserves, plus one-time source rows and local peer scale.Pull Recap balance rows, audit or ACFR reserve schedules, board reserve actions, and budget notes.Check what is restricted, recurring, planned drawdown, cushion, or close-year projection.	Do not read recap balances as current operating appropriations or spendable cash.	One-time brief Source map District index
One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check?	2 of 23 county district rows have this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Morris-Union Jointure ComFund-balance, reserve, and carryover source rows total $4.6M, 14% of proposed operating-budget scale.largest named row is Budgeted fund balance at $4.6M.Rahway CityFund-balance, reserve, and carryover source rows total $5.9M, 6% of proposed operating-budget scale.largest named row is Budgeted fund balance at $3.3M.	Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves.	Do not call planned source rows audited cash stress or recurring operating revenue.	One-time brief Source map District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	14 county district rows have generated source-family signals.proposal move (9); real movement (3); peer gap (2)	Union County VocationalCapital, facilities, and debt changes -$57.0M in the latest file · Proposal movePlainfield CityCapital, facilities, and debt changes -$27.7M in the latest file · Proposal moveRoselle Park BoroCapital, facilities, and debt changes -$20.1M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Comparison atlas Current proposal Real movement
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	11 county district rows have generated source-family signals.real movement (2); peer gap (1); current scale (8)	Linden CityState aid moved +$34.4M since 2019-20 · Real movementUnion TwpState aid moved +$21.2M since 2019-20 · Real movementBerkeley Heights TwpState aid sits -29 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	14 county district rows have generated source-family signals.peer gap (1); current scale (13)	Union County VocationalLocal taxes and local sources sits -31 pts vs county average · Peer gapNew Providence BoroLocal taxes and local sources represents 94% of operating scale · Current scaleMountainside BoroLocal taxes and local sources represents 92% of operating scale · Current scale	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Source map
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	5 county district rows have generated source-family signals.real movement (3); proposal move (2)	Elizabeth CitySpecial revenue funds changes -$42.8M in the latest file · Proposal moveClark TwpSpecial revenue funds moved +$6.6M since 2019-20 · Real movementGarwood BoroSpecial revenue funds moved +$1.4M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	5 county district rows have generated source-family signals.proposal move (3); real movement (2)	Westfield TownFund balance and reserves moved -$23.8M since 2019-20 · Real movementUnion County VocationalFund balance and reserves moved +$5.4M since 2019-20 · Real movementMorris-Union Jointure ComFund balance and reserves changes -$2.7M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Reserve and fund-balance rows are context signals, not recurring operating revenue.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	One-time brief Category atlas Current proposal Real movement Source map
Federal grantsWhich federal rows are large, concentrated, or fading after pandemic-era aid?	3 county district rows have generated source-family signals.proposal move (3)	Linden CityFederal grants changes -$19.9M in the latest file · Proposal moveRoselle BoroFederal grants changes -$15.1M in the latest file · Proposal moveUnion TwpFederal grants changes -$5.0M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Federal rows are source-file grant lines and can sit outside the operating-budget story.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Union ranges from $14,948 to $27,803 on NJDOE comparative cost, a $12,855 spread around a $20,724 county mean.	Winfield Twp$27,803 · highest county costGarwood Boro$14,948 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	23 county rows have latest-file proposal comparisons; proposed operating budgets change -$86.2M versus revised/current rows.	Union County Vocational-$39.7M · Proposed comparative cost decreaseUnion County Vocational-$32.0M · Capital outlay	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 47% local and 50% state; weighted tax levy per UFB on-roll is $10,386.	Mountainside Boro$24,696 · highest tax levy per UFB on-rollUnion Co Ed Serv Comm100% · highest local operating shareElizabeth City89% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is 3%; school-based budgeting share is 17%; outside-operating scale should be checked separately from recurring operating budget.	Plainfield City20% · largest charter/Renaissance transfer shareElizabeth City49% · largest school-based budgeting shareWinfield Twp13% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $20,724; the largest positive district movement is +$5,854 and the largest decline is -$2,812.	Plainfield City+$5,854 · largest first-to-latest real cost increaseGarwood Boro-$2,812 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 100,474; sent-placement and special-education planning-row scales can change a per-student read.	Garwood Boro39% · largest sent-placement shareMorris-Union Jointure Com100% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	10 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $50.7M.	Morris-Union Jointure Com14% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Plainfield City87 · most indexed side-file rowsPlainfield City$15.9M · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Union ranges from $14,948 to $27,803 on NJDOE comparative cost per pupil.	Winfield Twp$27,803 · highest county cost Garwood Boro$14,948 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $20,724; district movement should be checked in 2025 dollars.	Plainfield City+$5,854 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	23 county rows have latest-file proposal comparisons; proposed operating budgets change -$86.2M versus revised/current budget rows.	Union County Vocational-$39.7M · Proposed comparative cost decrease Union County Vocational-$32.0M · Capital outlay	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 47% local and 50% state on an operating-budget-weighted basis.	Union Co Ed Serv Comm100% · highest local operating share Elizabeth City89% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is 3%; school-based budgeting share is 17%.	Plainfield City20% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 100,474; placement and side-file rows can change per-student interpretation.	Garwood Boro39% · largest sent-placement share Plainfield City87 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (20), Locally funded (12), One-time support (10).	Winfield Twp$27,803 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Winfield TwpPlacement load, One-time support, Side-file context	$27,803#1 county · #68 NJ	+$8613% since first loaded cost row	41% local / 54% statetax levy per UFB on-roll $12,414	General currenttransfers 0%; school-based n/a; special revenue scale 13%	UFB on-roll 147sent placements 22%; special education 12%; side rows 25
Plainfield CityRising real cost, State-funded, Charter/Renaissance transfers, School-based budgeting, Placement load, Side-file context	$27,019#2 county · #81 NJ	+$5,85428% since first loaded cost row	10% local / 88% statetax levy per UFB on-roll $2,706	General currenttransfers 20%; school-based 33%; special revenue scale 10%	UFB on-roll 11,452sent placements 15%; special education 11%; side rows 87
Roselle Park BoroPlacement load, One-time support, Side-file context	$23,451#3 county · #203 NJ	+$3,18216% since first loaded cost row	49% local / 42% statetax levy per UFB on-roll $12,045	General currenttransfers <1%; school-based n/a; special revenue scale 9%	UFB on-roll 2,008sent placements 8%; special education 16%; side rows 26
Elizabeth CityState-funded, School-based budgeting, Side-file context	$23,126#4 county · #223 NJ	+$2,20311% since first loaded cost row	9% local / 89% statetax levy per UFB on-roll $2,145	General currenttransfers <1%; school-based 49%; special revenue scale 11%	UFB on-roll 27,885sent placements 4%; special education 11%; side rows 50
Linden CityOne-time support, Side-file context	$22,990#5 county · #232 NJ	+$7693% since first loaded cost row	52% local / 39% statetax levy per UFB on-roll $14,131	General currenttransfers <1%; school-based n/a; special revenue scale 8%	UFB on-roll 6,526sent placements 4%; special education 16%; side rows 51
Hillside TwpOne-time support, Side-file context	$22,677#6 county · #247 NJ	+$1,6508% since first loaded cost row	44% local / 51% statetax levy per UFB on-roll $10,430	General currenttransfers 3%; school-based n/a; special revenue scale 11%	UFB on-roll 3,045sent placements 2%; special education 12%; side rows 31
Roselle BoroSide-file context	$21,827#7 county · #296 NJ	-$310-1% since first loaded cost row	33% local / 64% statetax levy per UFB on-roll $8,114	General currenttransfers 1%; school-based n/a; special revenue scale 5%	UFB on-roll 3,267sent placements 2%; special education 12%; side rows 27
Rahway CityPlacement load, One-time support, Side-file context	$21,615#8 county · #316 NJ	+$1,1866% since first loaded cost row	46% local / 51% statetax levy per UFB on-roll $11,653	General currenttransfers <1%; school-based n/a; special revenue scale 11%	UFB on-roll 4,190sent placements 5%; special education 18%; side rows 28
Berkeley Heights TwpLocally funded, Side-file context	$20,984#9 county · #360 NJ	-$2,417-10% since first loaded cost row	90% local / 6% statetax levy per UFB on-roll $17,811	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 2,678sent placements 1%; special education 14%; side rows 42
Westfield TownLocally funded, Side-file context	$20,371#10 county · #401 NJ	+$6223% since first loaded cost row	90% local / 7% statetax levy per UFB on-roll $20,758	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 5,839sent placements 2%; special education 18%; side rows 45
Kenilworth BoroOne-time support, Outside-operating scale, Side-file context	$20,329#11 county · #403 NJ	-$1,791-8% since first loaded cost row	72% local / 21% statetax levy per UFB on-roll $16,375	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 1,427sent placements 2%; special education 14%; side rows 24
New Providence BoroLocally funded, Side-file context	$20,237#12 county · #412 NJ	+$7934% since first loaded cost row	89% local / 7% statetax levy per UFB on-roll $20,247	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 2,232sent placements 1%; special education 12%; side rows 37
Springfield TwpLocally funded, One-time support, Side-file context	$20,041#13 county · #428 NJ	+$4842% since first loaded cost row	86% local / 8% statetax levy per UFB on-roll $20,032	General currenttransfers <1%; school-based n/a; special revenue scale 6%	UFB on-roll 2,227sent placements 2%; special education 14%; side rows 31
Summit CityLocally funded, Side-file context	$19,263#14 county · #468 NJ	-$1,270-6% since first loaded cost row	90% local / 7% statetax levy per UFB on-roll $18,321	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 4,155sent placements <1%; special education 11%; side rows 53
Cranford TwpLocally funded, Side-file context	$19,072#15 county · #482 NJ	-$969-5% since first loaded cost row	92% local / 7% statetax levy per UFB on-roll $18,413	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 3,800sent placements 1%; special education 16%; side rows 50
Union TwpSide-file context	$18,686#16 county · #501 NJ	-$956-5% since first loaded cost row	64% local / 34% statetax levy per UFB on-roll $14,286	General currenttransfers 1%; school-based n/a; special revenue scale 8%	UFB on-roll 7,717sent placements 1%; special education 15%; side rows 48
Scotch Plains-Fanwood RegLocally funded, Side-file context	$18,134#17 county · #527 NJ	-$1,334-7% since first loaded cost row	89% local / 9% statetax levy per UFB on-roll $18,696	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 5,929sent placements 2%; special education 14%; side rows 40
Mountainside BoroLocally funded, Placement load, Side-file context	$17,732#18 county · #534 NJ	-$1,988-10% since first loaded cost row	89% local / 8% statetax levy per UFB on-roll $24,696	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 781sent placements 32%; special education 10%; side rows 28
Clark TwpLocally funded, One-time support, Side-file context	$17,559#19 county · #537 NJ	-$407-2% since first loaded cost row	86% local / 7% statetax levy per UFB on-roll $15,959	General currenttransfers 0%; school-based n/a; special revenue scale 10%	UFB on-roll 2,328sent placements 1%; special education 19%; side rows 26
Union County VocationalOne-time support, Outside-operating scale	$17,337#20 county · #541 NJ	-$648-4% since first loaded cost row	47% local / 45% statetax levy per UFB on-roll $3,269	General currenttransfers 0%; school-based n/a; special revenue scale 3%	UFB on-roll 1,733sent placements 0%; special education 17%; side rows 14
Garwood BoroLocally funded, Placement load, Side-file context	$14,948#21 county · #564 NJ	-$2,812-16% since first loaded cost row	88% local / 7% statetax levy per UFB on-roll $19,494	General currenttransfers 0%; school-based n/a; special revenue scale 8%	UFB on-roll 494sent placements 39%; special education 10%; side rows 22
Morris-Union Jointure ComLocally funded, One-time support, Outside-operating scale	n/an/a	n/an/a since first loaded cost row	86% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 0%	UFB on-roll 188sent placements 0%; special education 100%; side rows 32
Union Co Ed Serv CommLocally funded	n/an/a	n/an/a since first loaded cost row	100% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 6%	UFB on-roll 426sent placements 0%; special education 44%; side rows 20

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.