>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>KENILWORTH BORO

User Friendly Budgets
2008

UNION - KENILWORTH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,1501,1941,231
Pupils on Roll Regular Shared-Time131122
spacing
Pupils on Roll - Special Full-Time166152152
Pupils on Roll - Special Shared-Time15176
Private School Placements121316
spacing
Pupils Sent to Other Dists-Spec Ed Prog1077
Pupils Received454546

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 395,292 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,133,275 14,791,143 14,791,143
Tuition 10-1300 383,712 388,332 436,368
Unrestricted Miscellaneous Revenues 10-1XXX 521,603 365,600 282,100
SUBTOTAL  15,038,590 15,545,075 15,509,611
Revenues from State Sources:
School Choice Aid 10-3116 886,256 886,256 1,181,874
Transportation Aid 10-3120 91,893 91,893 0
Special Education Aid 10-3130 551,086 551,086 0
Bilingual Education 10-3140 15,202 15,202 0
Stabilization Aid 10-3171 91,573 91,573 0
Extraordinary Aid 10-3131 68,513 0 68,417
Consolidated Aid 10-3195 145,598 145,598 0
Additional Formula Aid 10-3196 53,207 112,147 0
Other State Aids 10-3XXX 106,241 106,241 0
Categorical Special Education Aid 10-3132 0 0 712,738
Equalization Aid 10-3176 0 0 1,423,136
Categorical Security Aid 10-3177 0 0 133,932
Categorical Transportation Aid 10-3121 0 0 104,788
SUBTOTAL  2,009,569 1,999,996 3,624,885
Adjustment for Prior Year Encumbrances  0 517,377 0
Actual Revenues (Over)/Under Expenditures  -465,297 0 0
TOTAL OPERATING BUDGET  16,582,862 18,457,740 19,134,496
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 59,329 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 23,616 23,616 0
Other Restricted Entitlements 20-32XX 216,891 346,152 314,316
TOTAL REVENUES FROM STATE SOURCES  240,507 369,768 314,316
Revenues from Federal Sources:
Title I 20-4411-4416 132,332 80,950 80,950
I.D.E.A. Part B (Handicapped) 20-4420-4429 288,029 294,498 294,498
Other 20-4XXX 41,766 30,812 30,812
TOTAL REVENUES FROM FEDERAL SOURCES  462,127 406,260 406,260
TOTAL GRANTS AND ENTITLEMENTS  761,963 776,028 720,576
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 294,667 303,376 309,592
TOTAL REVENUES FROM LOCAL SOURCES  294,667 303,376 309,592
Revenues from State Sources:
Debt Service Aid Type II 40-3160 123,675 125,908 129,407
TOTAL LOCAL REPAYMENT OF DEBT  418,342 429,285 438,999
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  418,343 429,285 438,999
TOTAL REVENUES/SOURCES  17,763,168 19,663,053 20,294,071

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,473,7026,351,4156,302,935
Special Education 11-2XX-100-XXX1,163,2051,287,7241,415,689
Basic Skills/Remedial 11-230-100-XXX142,701161,324203,473
Bilingual Education 11-240-100-XXX35,87646,346141,656
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX167,019183,116185,438
School Sponsored Athletics 11-402-100-XXX377,674426,576406,677
Support Services:
Tuition 11-000-100-XXX1,186,2121,228,7991,407,979
Attendance and Social Work Services 11-000-211-XXX7,7138,3509,354
Health Services 11-000-213-XXX181,906158,833137,783
Students - Related & Extraordinary 11-000-216,217217,248219,834244,509
Guidance 11-000-218-XXX369,682391,879369,188
Child Study Teams 11-000-219-XXX360,144418,704409,451
Improvement of Instructional Services 11-000-221-XXX507,451549,308584,630
Educational Media Services - School Library 11-000-222-XXX145,298165,084167,897
Instructional Staff Training Services 11-000-223-XXX9,03916,38814,687
General Administration 11-000-230-XXX712,169682,226626,952
School Administration 11-000-240-XXX548,182575,162531,428
Central Svcs & Admin Info Technology 11-000-25X-XXX471,405537,951600,568
Operation and Maintenance of Plant Services 11-000-26X-XXX1,448,8811,511,8841,648,637
Student Transportation Services 11-000-270-XXX508,048515,818545,806
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,467,5972,855,1313,080,397
Total Support Services Expenditures 9,140,9759,835,35110,379,266
TOTAL GENERAL CURRENT EXPENSE 16,501,15218,291,85219,035,134
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X075,2500
Facilities Acquisition and Construction Services 12-000-4XX-XXX32,64635,49736,722
TOTAL CAPITAL EXPENDITURES 32,646110,74736,722
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX42,92848,21354,490
Support Services 13-422-200-XXX6,1366,9288,150
Total Summer School 49,06455,14162,640
TOTAL SPECIAL SCHOOLS 49,06455,14162,640
OPERATING BUDGET GRAND TOTAL 16,582,86218,457,74019,134,496
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX59,32900
Instructional Supplement Aid:
Instruction 20-214-100-XXX23,61623,6160
TOTAL INSTRUCTIONAL SUPPLEMENT AID 23,61623,6160
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,64822,70222,435
Nonpublic Auxiliary Services 20-XXX-XXX-XXX86,65395,01382,525
Nonpublic Handicapped Services 20-XXX-XXX-XXX74,12086,51082,000
Nonpublic Nursing Services 20-XXX-XXX-XXX23,83427,48315,996
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,63614,44411,360
Other Special Projects 20-XXX-XXX-XXX2,000100,000100,000
Total State Projects 240,507369,768314,316
Federal Projects:
Title I 20-XXX-XXX-XXX132,33280,95080,950
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX288,029294,498294,498
Other Special Projects 20-XXX-XXX-XXX41,76630,81230,812
Total Federal Projects 462,127406,260406,260
TOTAL GRANTS AND ENTITLEMENTS 761,963776,028720,576
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX418,343429,285438,999
TOTAL REPAYMENT OF DEBT 418,343429,285438,999
Total Expenditures 17,763,16819,663,05320,294,071

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget621,341646,305251,013251,013
  Repayment of Debt2100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve61,523000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,17210,98911,70912,04112,163
Total Classroom Instruction5,3035,1436,8557,1357,205
Classroom-Salaries and Benefits4,8254,8366,5216,7646,859
Classroom-General Supplies and Textbooks295292271273271
Classroom-Purchased Services and Other18415649975
Total Support Services1,2951,3521,6851,7311,708
Support Services-Salaries and Benefits1,1021,1601,5381,5691,535
Total Administrative Costs3,0842,9881,3671,3781,399
Administration-Salaries and Benefits2,7862,6921,0791,0821,042
Total Operations and Maintenance of Plant1,0831,0901,2491,2451,322
Operations & Maintenance of Plant-Salary & Ben.534530673669677
Total Food Services Costs00000
Total Extracurricular Costs399410528528504
Total Equipment Costs300550
Employee Benefits as a % of Salaries25.52425.724.926.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • 1. ACES: Natural Gas Cooperative Purchasing Program
  • 2. ACES: Electric Cooperative Purchasing Program
  • 3. ACT: Cooperative purchasing of telecommunications services
  • 4. TV-36: Local access channel jointly operated with municipality
  • 5. Member of the MUJC "Multi-Media" Lending Library accessing media
  • materials on a consortium basis.
  • 6. Member of the MUJC "Music Program" accessing musical programing
  • and information on a consortium basis.
  • 7. Professional Development opportunities coordinated through the
  • MUJC.
  • 8. School Resource Officer (Municipality/BOE)
  • 9. Member of the Educational Data Service consortium: Purchasing
  • cooperative
  • 10. Use of the Union County purchasing cooperative for multiple
  • services/supplies.
  • 11. Borough of Kenilworth Recreation Department's use of the school
  • facilities to operate their programs.
  • 12. Access to the Union County fields for athletic competitions.
  • 13. Provide lawn fertilization/aeration/seeding services to the
  • municipality.
  • 14. Municipality provides garbage disposal services for the school.
  • 15. Municipality provides salt for snow removal for the school.
  • 16. BOE & neighboring BOE share various pieces of athletic grounds
  • equipment.
  • 17. Municipality and BOE share various pieces of maintenance & grounds
  • equipment.
  • 18. Municipality provides parking lot line striping services when needed.
  • 19. Municipality provides street sweeping services to the school's
  • parking lots.
  • 20. Municipality provides gasoline for the BOE's vehicles.
  • 21. BOE provides office cleaning services to the municipality.
  • 22. BOE coordinates with other local BOE's for in-service training
  • opportunities.
  • 23. BOE coordinates with other local BOE's with curriculum assistance and
  • coordination.
  • 24. BOE coordinates with all Union County School Districts to advertise
  • free/reduced lunch opportunities for students.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,791,143 (A)
Estimated Net Taxable Valuation (as of 10/02/2007)881,551,373 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6779 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,100,735 (D)
Estimated Net Taxable Valuation (as of 10/02/2007)881,551,373 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7130 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,791,143 (G)
Estimated Equalized Valuation (as of 10/02/2007)1,895,730,588 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7802 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,100,735 (J)
Estimated Equalized Valuation (as of 10/02/2007)1,895,730,588 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7966 (L)