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User Friendly Budgets
2012-13

UNION - KENILWORTH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,1551,1691,176
Pupils on Roll Regular Shared-Time293140
spacing
Pupils on Roll - Special Full-Time161163158
Pupils on Roll - Special Shared-Time8110
Private School Placements111513
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog91119
Pupils Received222626

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 263,000 60,000
Revenues from Local Sources:
Local Tax Levy 10-1210 16,197,614 16,244,515 16,244,515
Tuition 10-1300 291,289 263,051 258,612
Unrestricted Miscellaneous Revenues 10-1XXX 394,694 246,800 222,800
SUBTOTAL  16,883,597 16,754,366 16,725,927
Revenues from State Sources:
School Choice Aid 10-3116 1,242,621 1,476,738 2,100,581
Extraordinary Aid 10-3131 221,686 0 50,000
Categorical Special Education Aid 10-3132 738,381 738,381 791,590
Equalization Aid 10-3176 772,112 968,914 1,274,381
Categorical Security Aid 10-3177 0 0 31,824
Categorical Transportation Aid 10-3121 0 0 23,881
SUBTOTAL  2,974,800 3,184,033 4,272,257
Revenues from Federal Sources:
SUBTOTAL  0 123,813 0
Adjustment for Prior Year Encumbrances  0 233,993 0
Actual Revenues (Over)/Under Expenditures  -360,020 0 0
TOTAL OPERATING BUDGET  19,498,377 20,559,205 21,058,184
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 69,307 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 191,941 258,733 258,733
TOTAL REVENUES FROM STATE SOURCES  191,941 258,733 258,733
Revenues from Federal Sources:
Title I 20-4411-4416 103,878 103,878 115,878
Title II 20-4451-4455 27,493 25,200 25,100
I.D.E.A. Part B (Handicapped) 20-4420-4429 300,575 293,000 301,500
TOTAL REVENUES FROM FEDERAL SOURCES  431,946 422,078 442,478
TOTAL GRANTS AND ENTITLEMENTS  693,194 680,811 701,211
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 46,968 4,378
Transfers from Other Funds 40-5200 4,377 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 700,725 653,823 690,794
TOTAL REVENUES FROM LOCAL SOURCES  700,725 653,823 690,794
Revenues from State Sources:
Debt Service Aid Type II 40-3160 305,441 303,072 300,060
TOTAL LOCAL REPAYMENT OF DEBT  1,010,543 1,003,863 995,232
Actual Revenues (Over)/Under Expenditures  -4,378 0 0
TOTAL REPAYMENT OF DEBT  1,006,165 1,003,863 995,232
TOTAL REVENUES/SOURCES  21,197,736 22,243,879 22,754,627
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,197,736 22,243,879 22,754,627

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,566,4376,705,5537,006,380
Special Education 11-2XX-100-XXX1,570,9511,723,0371,803,066
Basic Skills/Remedial 11-230-100-XXX367,686265,318296,212
Bilingual Education 11-240-100-XXX127,81165,60188,988
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,468150,867182,371
School Sponsored Athletics 11-402-100-XXX287,938311,592345,365
Support Services:
Tuition 11-000-100-XXX1,508,6741,804,8621,747,575
Attendance and Social Work Services 11-000-211-XXX17,8368,58818,490
Health Services 11-000-213-XXX231,956134,966131,046
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217221,102238,577259,867
Guidance 11-000-218-XXX355,063462,333456,326
Child Study Teams 11-000-219-XXX461,993470,826518,029
Improvement of Instructional Services 11-000-221-XXX438,557411,473401,386
Educational Media Services - School Library 11-000-222-XXX200,430207,550211,122
Instructional Staff Training Services 11-000-223-XXX48,42574,73984,119
General Administration 11-000-230-XXX528,848531,110578,840
School Administration 11-000-240-XXX538,473581,036592,690
Central Svcs & Admin Info Technology 11-000-25X-XXX522,856528,124469,621
Operation and Maintenance of Plant Services 11-000-26X-XXX1,432,1421,621,3711,519,310
Student Transportation Services 11-000-270-XXX568,453612,593597,892
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,286,3973,576,3383,679,217
Total Support Services Expenditures 10,361,20511,264,48611,265,530
TOTAL GENERAL CURRENT EXPENSE 19,417,49620,486,45420,987,912
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X24,76527,39024,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX21,1781,6750
TOTAL CAPITAL EXPENDITURES 45,94329,06524,800
Summer School:
Instruction 13-422-100-XXX32,17039,98541,678
Support Services 13-422-200-XXX2,7683,7013,794
Total Summer School 34,93843,68645,472
TOTAL SPECIAL SCHOOLS 34,93843,68645,472
OPERATING BUDGET GRAND TOTAL 19,498,37720,559,20521,058,184
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX69,30700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,16118,93018,930
Nonpublic Auxiliary Services 20-XXX-XXX-XXX120,715100,000100,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX38,148114,250114,250
Nonpublic Nursing Services 20-XXX-XXX-XXX17,91725,55325,553
Total State Projects 191,941258,733258,733
Federal Projects:
Title I 20-XXX-XXX-XXX103,878103,878115,878
Title II 20-XXX-XXX-XXX27,49325,20025,100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX300,575293,000301,500
Total Federal Projects 431,946422,078442,478
TOTAL GRANTS AND ENTITLEMENTS 693,194680,811701,211
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,006,1651,003,863995,232
TOTAL REPAYMENT OF DEBT 1,006,1651,003,863995,232
Total Expenditures 21,197,73622,243,87922,754,627
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,197,73622,243,87922,754,627

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget666,126753,665748,457745,970
  Repayment of Debt46,96851,3464,3780
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve60,989118,50257,5130
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000200,000200,000200,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,58112,94113,26713,36613,779
Total Classroom Instruction7,5968,1408,2748,2708,641
Classroom-Salaries and Benefits7,3127,8557,9507,9338,160
Classroom-General Supplies and Textbooks219237281294408
Classroom-Purchased Services and Other6647434374
Total Support Services1,7551,8261,8891,8831,943
Support Services-Salaries and Benefits1,5641,6271,7671,7591,791
Total Administrative Costs1,4671,4171,4321,4661,466
Administration-Salaries and Benefits1,1441,0641,0871,1211,120
Legal Costs042524249
Total Operations and Maintenance of Plant1,2631,1661,2251,3021,225
Operations & Maintenance of Plant-Salary & Ben.713450440456453
Board Contribution to Food Services00000
Total Extracurricular Costs491384419417477
Total Equipment Costs12219162018
Employee Benefits as a % of Salaries26.227.529.229.329.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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. Share in the cost of maintaining a School Resource Officer with Boro
  • 2. Member of the MRESC Purchasing Cooperative
  • 3. ACES: Natural gas cooperative purchasing program
  • 4. ACT Cooperative purchasing of telecommunications services
  • 5. County wide curriculum writing
  • 6. BOE coordinates with all UC schools to advertise free/reduced lunch
  • opportunities for students.
  • 7. Member of MUJC "multi-media" lending library accessing media materials
  • on a consortium basis.
  • 8. Member of UCESC which provides an array of services including but not
  • limited to RTK training and Bloodborne pathegeons training.
  • 9. Professional development opportunities coordinated through the MUJC.
  • 10. Offer local districts opportunity to share in PD programs sponsored
  • by the KBOE for fee.
  • 11. Member of Educational Data Services Cooperative Purchasing program.
  • 12. Boro extensively uses BOE fields and facilities for recreational
  • programs.
  • 13. Boro provides garbage collection for all schools.
  • 14. Boro provides salt for snow removal for the schools' grounds.
  • 15. Boro and other local BOE's share various grounds maintenance equip.
  • 16. Boro provides parking lot sweeping services on an annual basis.
  • 17. Boro provides gasoline fro BOE vehicles.
  • 18. BOE coordinates with local private school for in-service training.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,244,515 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)882,438,917 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.8409 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,935,309 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)882,438,917 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.9191 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,244,515 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,627,864,411 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9979 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,935,309 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,627,864,411 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0403 (L)

 

Administrative Salaries
Employee Name: Scott Taylor 
Job TitleAssistant Superintendent 
Base Annual Salary137,700 
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 Contract06/30/2012 
  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: 
Allowances2,160 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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 Salary182,250 
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 Contract06/30/2013 
  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, Other
  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 Salary156,118 
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 Contract06/30/2012 
  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: 
Allowances1,480 
Bonuses
Stipends5,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans6,245 
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