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User Friendly Budgets
2010

UNION - RAHWAY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2703,2553,255
Pupils on Roll Regular Shared-Time343737
spacing
Pupils on Roll - Special Full-Time560541541
Pupils on Roll - Special Shared-Time252626
Private School Placements374343
spacing
Pupils Sent to Other Districts-Reg Prog122
Pupils Sent to Other Dists-Spec Ed Prog343839
Pupils Received166
Pupils in State Facilities766

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 710,709 1,131,885
Transfers from Other Funds 10-5200 118,713 60,264 0
Revenues from Local Sources:
Local Tax Levy 10-1210 32,606,723 33,729,835 35,456,665
Tuition 10-1300 11,902 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 5,000 1,000 100
Unrestricted Miscellaneous Revenues 10-1XXX 137,725 171,026 985,897
SUBTOTAL  32,761,350 33,901,861 36,442,662
Revenues from State Sources:
Extraordinary Aid 10-3131 434,699 0 0
Other State Aids 10-3XXX 31,198 0 0
Categorical Special Education Aid 10-3132 2,097,550 2,149,423 1,204,591
Equalization Aid 10-3176 15,938,521 13,851,827 16,876,708
Categorical Security Aid 10-3177 1,057,415 1,064,570 0
Categorical Transportation Aid 10-3121 633,564 724,467 0
SUBTOTAL  20,192,947 17,790,287 18,081,299
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 129,453 122,685 122,685
Equalization Aid - ARRA ESF 16-4520 0 2,956,054 0
Equalization Aid - ARRA GSF 17-4521 0 114,433 0
SUBTOTAL  129,453 3,193,172 122,685
Adjustment for Prior Year Encumbrances  0 42,977 0
Actual Revenues (Over)/Under Expenditures  -2,116,621 0 0
TOTAL OPERATING BUDGET  51,085,842 55,699,270 55,778,531
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 261,544 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 604,146 648,380 791,405
Other Restricted Entitlements 20-32XX 17,284 26,411 17,852
TOTAL REVENUES FROM STATE SOURCES  621,430 674,791 809,257
Revenues from Federal Sources:
Title I 20-4411-4416 548,887 367,966 381,139
Title II 20-4451-4455 0 0 62,419
Title III 20-4491-4494 0 0 52,794
I.D.E.A. Part B (Handicapped) 20-4420-4429 992,996 1,026,788 900,000
Other 20-4XXX 322,611 189,579 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,864,494 1,584,333 1,396,352
TOTAL GRANTS AND ENTITLEMENTS  2,747,468 2,259,124 2,205,609
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 20,857 1
Transfers from Other Funds 40-5200 1 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,078,853 747,449 2,378,143
TOTAL REVENUES FROM LOCAL SOURCES  1,078,853 747,449 2,378,143
Revenues from State Sources:
Debt Service Aid Type II 40-3160 294,602 204,267 174,002
TOTAL LOCAL REPAYMENT OF DEBT  1,373,456 972,573 2,552,146
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,373,455 972,573 2,552,146
TOTAL REVENUES/SOURCES  55,206,765 58,930,967 60,536,286
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  55,206,765 58,930,967 60,536,286

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,483,38415,884,48215,622,914
Special Education 11-2XX-100-XXX4,693,4854,850,4834,952,988
Basic Skills/Remedial 11-230-100-XXX1,601,2841,656,7881,729,796
Bilingual Education 11-240-100-XXX477,463499,741559,072
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX281,724345,518314,392
School Sponsored Athletics 11-402-100-XXX617,851654,165531,958
Before/After School Programs 11-421-XXX-XXX088,36960,035
Summer School 11-422-XXX-XXX031,5520
Alternative Education Programs 11-423-XXX-XXX0690,439723,759
Other Supplemental/At-Risk Programs 11-424-XXX-XXX093,6340
Support Services:
Tuition 11-000-100-XXX3,704,7213,903,2365,004,478
Attendance and Social Work Services 11-000-211-XXX255,581270,476220,900
Health Services 11-000-213-XXX489,155555,056511,194
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,239,9791,535,0561,169,016
Guidance 11-000-218-XXX1,057,4481,101,729998,230
Child Study Teams 11-000-219-XXX1,190,9781,225,5001,188,507
Improvement of Instructional Services 11-000-221-XXX847,6401,107,640816,598
Educational Media Services - School Library 11-000-222-XXX349,579389,699345,842
Instructional Staff Training Services 11-000-223-XXX44,72963,58056,440
General Administration 11-000-230-XXX1,183,2431,246,3841,114,463
School Administration 11-000-240-XXX2,258,3192,215,9062,083,146
Central Svcs & Admin Info Technology 11-000-25X-XXX804,636926,686861,035
Operation and Maintenance of Plant Services 11-000-26X-XXX4,334,7054,720,4564,341,107
Student Transportation Services 11-000-270-XXX2,682,3583,028,4342,798,902
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,373,2198,506,3279,768,928
Total Support Services Expenditures 27,816,29030,796,16531,278,786
TOTAL GENERAL CURRENT EXPENSE 50,971,48155,591,33655,773,700
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000100
Equipment 12-XXX-XXX-73X89,228106,9340
Facilities Acquisition and Construction Services 12-000-4XX-XXX004,731
TOTAL CAPITAL EXPENDITURES 89,228107,9344,831
Summer School:
Instruction 13-422-100-XXX25,13300
Total Summer School 25,13300
TOTAL SPECIAL SCHOOLS 25,13300
OPERATING BUDGET GRAND TOTAL 51,085,84255,699,27055,778,531
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX261,54400
Preschool Education Aid:
Instruction 20-218-100-XXX481,657564,782562,474
Support Services 20-218-200-XXX122,48983,598228,931
TOTAL PRESCHOOL EDUCATION AID 604,146648,380791,405
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX3,2016,9306,930
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,1051,8601,793
Nonpublic Nursing Services 20-XXX-XXX-XXX4,70912,6614,169
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,2694,9604,960
Total State Projects 621,430674,791809,257
Federal Projects:
Title I 20-XXX-XXX-XXX548,887367,966381,139
Title II 20-XXX-XXX-XXX0062,419
Title III 20-XXX-XXX-XXX0052,794
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX992,9961,026,788900,000
Other Special Projects 20-XXX-XXX-XXX322,611189,5790
Total Federal Projects 1,864,4941,584,3331,396,352
TOTAL GRANTS AND ENTITLEMENTS 2,747,4682,259,1242,205,609
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,373,455972,5732,552,146
TOTAL REPAYMENT OF DEBT 1,373,455972,5732,552,146
Total Expenditures 55,206,76558,930,96760,536,286
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 55,206,76558,930,96760,536,286

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget946,1161,334,0232,499,8891,368,004
  Repayment of Debt20,85720,85810
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve162,401286,11420,19320,293
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve710,7092,295,37700
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,19111,88912,68212,95212,767
Total Classroom Instruction6,8917,8267,6847,7848,007
Classroom-Salaries and Benefits6,5927,5257,2787,3687,721
Classroom-General Supplies and Textbooks213208284294171
Classroom-Purchased Services and Other8593122122115
Total Support Services1,6141,4351,9742,0551,879
Support Services-Salaries and Benefits1,3721,1261,6231,6861,656
Total Administrative Costs1,2961,1041,2911,3611,295
Administration-Salaries and Benefits1,0308219851,0511,031
Legal Costs00232421
Total Operations and Maintenance of Plant1,0851,1261,3681,3811,298
Operations & Maintenance of Plant-Salary & Ben.582534701727720
Total Food Services Costs00000
Total Extracurricular Costs234234294299258
Total Equipment Costs72328280
Employee Benefits as a % of Salaries25.923.52525.629.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Board of Public Utilities730,154 One time rebateinstalling Solar Panels
Total Unusual Revenues730,154 

 

Shared Services
  • An agreement with the Rahway Dept.of Public Works to provide grounds
  • Maintenance,Garbage removal by schools and athletic fields.
  • NJ School Boards Joint Insurance Fund for Insurance coverage.
  • Alliance for Competitive Energy Services(ACES) with 400 other School
  • Districts for purchase of Electricity and Natural Gas.
  • Cooperative bidding services with Educational Data Services whereby
  • instructional, Misc.supplies are bid with over 350 other School
  • Districts saving thousands of dollars.
  • Purchasing of Gasoline for our Maintenance Vehicles and Bus.
  • Rahway Chapter of YMCA for use of their pool for our Swim Team in
  • exchange,they use our Elementary Schools for After School Day Care
  • programs.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,456,665 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,550,362,415 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.2870 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,834,808 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,550,362,415 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.4404 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,456,665 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,633,637,194 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9758 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,834,808 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,633,637,194 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0412 (L)

 

Administrative Salaries
Employee Name: Albert Di Giorgio 
Job TitleBusiness Administrator 
Base Annual Salary129,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,033 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other7,930 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Barbara Martin 
Job TitleCoordinator/Dir./Mgr./Supvr. District Mgr of Technology 
Base Annual Salary130,275 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,404 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,101 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Edward Yergalonis 
Job TitleAssistant Superintendent Board Secretary/Human Resource 
Base Annual Salary162,255 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,561 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,175 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Eileen Di Giovanni 
Job TitleAdministrative Assistant Superintendent's Office 
Base Annual Salary81,353 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,075 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Frank Buglione 
Job TitleSuperintendent 
Base Annual Salary179,245 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances8,404 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,075 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration26,887 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash65% per diem rate x 40 days per yr. 
   Annual Option to Buy Back Vacation Time in CashPer diem rate x 10 days per yr. 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Guy Bottini 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor Building & Grounds 
Base Annual Salary91,190 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 28 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances960 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,618 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert Dalton 
Job TitleNetwork Administrator 
Base Annual Salary89,797 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances156 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,075 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments