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User Friendly Budgets
2011-2012

UNION - KENILWORTH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,2141,1551,172
Pupils on Roll Regular Shared-Time252920
spacing
Pupils on Roll - Special Full-Time153161164
Pupils on Roll - Special Shared-Time1080
Private School Placements101112
spacing
Pupils Sent to Other Dists-Spec Ed Prog11920
Pupils Received332232

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 125,000 263,000
Revenues from Local Sources:
Local Tax Levy 10-1210 15,208,753 16,197,614 16,244,515
Tuition 10-1300 275,781 229,389 263,051
Unrestricted Miscellaneous Revenues 10-1XXX 245,992 468,300 246,800
SUBTOTAL  15,730,526 16,895,303 16,754,366
Revenues from State Sources:
School Choice Aid 10-3116 1,243,216 1,242,621 1,476,738
Extraordinary Aid 10-3131 266,901 60,000 0
Categorical Special Education Aid 10-3132 711,320 41,238 738,381
Equalization Aid 10-3176 1,226,984 1,469,255 968,914
Categorical Security Aid 10-3177 93,570 0 0
Categorical Transportation Aid 10-3121 86,700 0 0
SUBTOTAL  3,628,691 2,813,114 3,184,033
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 262,841 0 0
Equalization Aid - ARRA GSF 17-4521 10,175 0 0
Education Jobs Fund 18-4522 0 0 123,813
SUBTOTAL  273,016 0 123,813
Adjustment for Prior Year Encumbrances  0 119,025 0
Actual Revenues (Over)/Under Expenditures  -73,721 0 0
TOTAL OPERATING BUDGET  19,558,512 19,952,442 20,325,212
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 45,027 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 216,635 271,973 258,733
TOTAL REVENUES FROM STATE SOURCES  216,635 271,973 258,733
Revenues from Federal Sources:
Title I 20-4411-4416 120,245 117,298 103,878
Title II 20-4451-4455 0 28,172 25,200
Title IV 20-4471-4474 0 3,975 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 285,005 294,331 293,000
Other 20-4XXX 433,234 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  838,484 443,776 422,078
TOTAL GRANTS AND ENTITLEMENTS  1,100,146 715,749 680,811
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 46,968
Transfers from Other Funds 40-5200 26,062 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 594,933 700,725 653,823
TOTAL REVENUES FROM LOCAL SOURCES  594,933 700,725 653,823
Revenues from State Sources:
Debt Service Aid Type II 40-3160 324,741 305,441 303,072
TOTAL LOCAL REPAYMENT OF DEBT  945,736 1,006,166 1,003,863
Actual Revenues (Over)/Under Expenditures  -26,063 0 0
TOTAL REPAYMENT OF DEBT  919,673 1,006,166 1,003,863
TOTAL REVENUES/SOURCES  21,578,331 21,674,357 22,009,886
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,578,331 21,674,357 22,009,886

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,615,9766,643,6396,685,385
Special Education 11-2XX-100-XXX1,473,4701,578,9981,700,477
Basic Skills/Remedial 11-230-100-XXX233,871336,058265,318
Bilingual Education 11-240-100-XXX81,883139,36265,601
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX204,528132,485150,867
School Sponsored Athletics 11-402-100-XXX356,079326,800311,592
Support Services:
Tuition 11-000-100-XXX1,405,5061,693,0121,804,862
Attendance and Social Work Services 11-000-211-XXX8,87611,3638,588
Health Services 11-000-213-XXX260,568122,296134,966
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217200,578233,014238,577
Guidance 11-000-218-XXX368,666395,919462,168
Child Study Teams 11-000-219-XXX417,633434,357470,826
Improvement of Instructional Services 11-000-221-XXX557,559462,521411,473
Educational Media Services - School Library 11-000-222-XXX152,736199,520203,360
Instructional Staff Training Services 11-000-223-XXX10,94251,00374,639
General Administration 11-000-230-XXX565,642519,793528,646
School Administration 11-000-240-XXX540,017525,612540,042
Central Svcs & Admin Info Technology 11-000-25X-XXX594,591536,432528,124
Operation and Maintenance of Plant Services 11-000-26X-XXX1,541,4241,535,9381,515,384
Student Transportation Services 11-000-270-XXX547,152578,470612,593
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,209,7973,401,9703,546,338
Total Support Services Expenditures 10,381,68710,701,22011,080,586
TOTAL GENERAL CURRENT EXPENSE 19,347,49419,858,56220,259,826
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X168,00010,00021,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX058,6500
TOTAL CAPITAL EXPENDITURES 168,00068,65021,700
Summer School:
Instruction 13-422-100-XXX39,40721,47539,985
Support Services 13-422-200-XXX3,6113,7553,701
Total Summer School 43,01825,23043,686
TOTAL SPECIAL SCHOOLS 43,01825,23043,686
OPERATING BUDGET GRAND TOTAL 19,558,51219,952,44220,325,212
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX45,02700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,09918,93018,930
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,832100,000100,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX62,926114,250114,250
Nonpublic Nursing Services 20-XXX-XXX-XXX23,77825,55325,553
Nonpublic Technology Initiative 20-XXX-XXX-XXX013,2400
Total State Projects 216,635271,973258,733
Federal Projects:
Title I 20-XXX-XXX-XXX120,245117,298103,878
Title II 20-XXX-XXX-XXX028,17225,200
Title IV 20-XXX-XXX-XXX03,9750
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX285,005294,331293,000
Other Special Projects 20-XXX-XXX-XXX433,23400
Total Federal Projects 838,484443,776422,078
TOTAL GRANTS AND ENTITLEMENTS 1,100,146715,749680,811
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX919,6731,006,1661,003,863
TOTAL REPAYMENT OF DEBT 919,6731,006,1661,003,863
Total Expenditures 21,578,33121,674,35722,009,886
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,578,33121,674,35722,009,886

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget631,426723,073598,073396,062
  Repayment of Debt20,90546,96846,9680
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve060,98960,9890
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000100,000100,000100,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,45012,39012,78213,19113,267
Total Classroom Instruction5,9377,5968,0458,2868,274
Classroom-Salaries and Benefits5,6427,3127,7828,0047,950
Classroom-General Supplies and Textbooks257219209227281
Classroom-Purchased Services and Other3866545543
Total Support Services1,4871,7551,7491,8011,889
Support Services-Salaries and Benefits1,2631,5641,6261,6721,767
Total Administrative Costs3,4401,4671,3721,4211,432
Administration-Salaries and Benefits3,0441,1441,0381,0681,087
Legal Costs042313843
Total Operations and Maintenance of Plant1,1451,2631,1951,2521,225
Operations & Maintenance of Plant-Salary & Ben.573713445457440
Total Food Services Costs00000
Total Extracurricular Costs438491403414419
Total Equipment Costs201227716
Employee Benefits as a % of Salaries25.126.228.328.329.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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. Shared Grant Writer with Cranford School District and UCESC
  • 2. Share in costs of maintaining a School Resource Officer with Boro
  • 3. ACES: Natural gas cooperative purchasing program
  • 4. ACT: Cooperative purchasing of telecommunications services.
  • 5. Member of the Middlesex Regional ESC Cooperative Purchasing Program
  • 6. County wide curriculum writing
  • 7. Member of the MUJC "Multi-Media" lending library accessing media
  • materials on a consortium basis.
  • 8. Member of the UC Educational Services Commission which provides an
  • array of services including but not limited to enviornmental safety
  • programs such as RTK and Bloodborne pathegeons.
  • 9. Professional Development opportunities coordinated through MUJC.
  • 10. Offer local districts opportunity to share in PD opportunties
  • sponsored by the KBOE for a fee.
  • 11. Member of the Educational Data Service cooperative purchasing program
  • 12. Boro's extensively uses BOE fields and facilities for recreational
  • activities.
  • 13. Provide lawn fertiliazation/aeration/seeding services to the Boro.
  • 14. Boro provides garbage collection for all schools.
  • 15. Boro provides salt for snow removal for the schools' grounds
  • 16. BOE and other local BOE's share various grounds maintenance equipment
  • 17. Boro provides parking lot sweeping services on an annual basis.
  • 18. Boro provides gasoline for BOE vehicles.
  • 19. BOE coordinates with local private school for in-service training.
  • 20. BOE coordinates with all UC Schools to advertise free/reduced lunch
  • opportunities for students.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,244,515 (A)
Estimated Net Taxable Valuation (as of 02/23/2011)882,438,917 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.8409 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,898,338 (D)
Estimated Net Taxable Valuation (as of 02/23/2011)882,438,917 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.9150 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,244,515 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,640,170,972 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9904 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,898,338 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,640,170,972 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0303 (L)

 

Administrative Salaries
Employee Name: Scott Taylor 
Job TitleAssistant Superintendent 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,680 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other23,199 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum payment of $15,000 
   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: Sylvan C. Hershey 
Job TitleSuperintendent 
Base Annual Salary175,500 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,680 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,362 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum payment of $15,000 
   Buyback of Vacation Days at the End of ContractCapped at 60 days 
   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: Vincent A. Gonnella 
Job TitleBusiness Administrator 
Base Annual Salary153,057 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/11/1989 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,480 
Bonuses
Stipends5,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other13,347 
  Retirement Plans6,122 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractcap of $15K: 1/600 x # of days 
   Buyback of Vacation Days at the End of ContractCapped at 60 days 
   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