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User Friendly Budgets
2010

UNION - WINFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time105122122
spacing
Pupils on Roll - Special Full-Time191818
Private School Placements100
spacing
Pupils Sent to Other Districts-Reg Prog242323
Pupils Sent to Other Dists-Spec Ed Prog151212

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 105,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,460,632 1,410,633 1,410,633
Tuition 10-1300 8,397 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 6,355 20,000 20,000
SUBTOTAL  1,475,384 1,430,633 1,430,633
Revenues from State Sources:
Extraordinary Aid 10-3131 7,170 7,170 7,170
Categorical Special Education Aid 10-3132 84,078 85,049 88,915
Equalization Aid 10-3176 1,214,826 973,917 1,264,879
Categorical Security Aid 10-3177 18,927 18,454 20,538
Adjustment Aid 10-3178 240,295 270,333 46,125
Categorical Transportation Aid 10-3121 70,652 71,451 61,172
SUBTOTAL  1,635,948 1,426,374 1,488,799
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 207,839 0
Equalization Aid - ARRA GSF 17-4521 0 8,046 0
SUBTOTAL  0 215,885 0
Adjustment for Prior Year Encumbrances  0 30,035 0
Actual Revenues (Over)/Under Expenditures  36,541 0 0
TOTAL OPERATING BUDGET  3,147,873 3,102,927 3,024,432
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 19,560 23,700 20,145
I.D.E.A. Part B (Handicapped) 20-4420-4429 39,183 34,244 32,927
Other 20-4XXX 9,428 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  68,171 57,944 53,072
TOTAL GRANTS AND ENTITLEMENTS  68,171 57,944 53,072
TOTAL REVENUES/SOURCES  3,216,044 3,160,871 3,077,504
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,216,044 3,160,871 3,077,504

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX863,107904,962920,929
Special Education 11-2XX-100-XXX202,981245,882270,803
Basic Skills/Remedial 11-230-100-XXX22,31324,48026,420
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,7365,9184,776
School Sponsored Athletics 11-402-100-XXX21,77420,62621,256
Support Services:
Tuition 11-000-100-XXX749,105532,310423,869
Attendance and Social Work Services 11-000-211-XXX23,48224,42125,398
Health Services 11-000-213-XXX50,94853,60355,707
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21799,42387,95134,200
Guidance 11-000-218-XXX23,36224,63725,701
Child Study Teams 11-000-219-XXX095,280128,432
Improvement of Instructional Services 11-000-221-XXX142,16462,29166,111
Educational Media Services - School Library 11-000-222-XXX5,90612,16014,613
Instructional Staff Training Services 11-000-223-XXX92300300
General Administration 11-000-230-XXX62,67566,73164,831
School Administration 11-000-240-XXX40,12041,20839,708
Central Svcs & Admin Info Technology 11-000-25X-XXX84,34488,01091,410
Operation and Maintenance of Plant Services 11-000-26X-XXX189,854232,391206,853
Student Transportation Services 11-000-270-XXX189,947192,403212,465
Personal Services - Employee Benefits 11-XXX-XXX-2XX286,364350,113380,250
Food Services 11-000-310-XXX24,6888,3000
Total Support Services Expenditures 1,972,4741,872,1091,769,848
TOTAL GENERAL CURRENT EXPENSE 3,086,3853,073,9773,014,032
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X24,21513,40010,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX37,27315,5500
TOTAL CAPITAL EXPENDITURES 61,48828,95010,400
OPERATING BUDGET GRAND TOTAL 3,147,8733,102,9273,024,432
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX19,56023,70020,145
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX39,18334,24432,927
Other Special Projects 20-XXX-XXX-XXX9,42800
Total Federal Projects 68,17157,94453,072
TOTAL GRANTS AND ENTITLEMENTS 68,17157,94453,072
Total Expenditures 3,216,0443,160,8713,077,504
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,216,0443,160,8713,077,504

 

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 Budget296,886255,184327,550222,550
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve962969969969
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost17,98316,97818,37116,78016,984
Total Classroom Instruction11,19810,62811,15210,18710,700
Classroom-Salaries and Benefits10,44910,04210,6799,70410,284
Classroom-General Supplies and Textbooks516462364372319
Classroom-Purchased Services and Other23312410911096
Total Support Services2,8062,8272,9362,5762,503
Support Services-Salaries and Benefits1,5011,6031,8021,5411,866
Total Administrative Costs1,6021,5611,6581,5191,519
Administration-Salaries and Benefits1,3561,3131,4011,2761,279
Legal Costs00353434
Total Operations and Maintenance of Plant2,1401,5492,3632,2502,076
Operations & Maintenance of Plant-Salary & Ben.1,1903511,4431,3851,260
Total Food Services Costs5920157590
Total Extracurricular Costs175209205190186
Total Equipment Costs95197859674
Employee Benefits as a % of Salaries23.819.622.121.322.1

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.

 

Shared Services
  • The Board of Education participates in the following shared services
  • programs: ACES-energy, ACT-telecommunications, E-RATE-telecommunications
  • NJSBAIG-insurance services,UCESC-cooperative transportation,bloodbourne
  • pathogen program,Right-to kNOW program, Professional development programs
  • with Kenilworth and Garwood Boards of Education.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,410,633 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,385,787 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x100101.79 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,410,633 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,385,787 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x100101.79 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,410,633 (G)
Estimated Equalized Valuation (as of 10/01/2009)16,537,080 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1008.5301 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,410,633 (J)
Estimated Equalized Valuation (as of 10/01/2009)16,537,080 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1008.5301 (L)

 

Administrative Salaries
Employee Name: Alice Krihak 
Job TitleSuperintendent 
Base Annual Salary118,738 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/15/2006 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days239 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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 DaysN/A 
Benefits: 
Allowances1,651 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other534 
  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: Thomas West 
Job TitleBusiness Administrator 
Base Annual Salary88,410 
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 Days232 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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 DaysN/A 
Benefits: 
Allowances1,025 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other534 
  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