>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>UNION  >>LINDEN CITY

User Friendly Budgets
2012-13

UNION - LINDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time5,1235,1835,233
Pupils on Roll Regular Shared-Time582022
spacing
Pupils on Roll - Special Full-Time789770770
Pupils on Roll - Special Shared-Time503235
Private School Placements9989146
spacing
Pupils Sent to Other Districts-Reg Prog10134
Pupils Sent to Other Dists-Spec Ed Prog533549
Pupils Received079
Pupils in State Facilities14615

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,000,000 3,000,000
Withdrawal from Cap Res-for Local Share 10-307 0 1,000,000 1,499,445
Withdrawal from Maint. Reserve 10-310 0 26,669 175
Transfers from Other Funds 10-5200 275,598 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 77,779,082 78,533,587 79,664,168
Tuition 10-1300 46,702 45,987 149,188
Interest Earned on Current Expense Emergency Res 10-1XXX 784 64 80
Interest Earned on Maintenance Reserve 10-1XXX 972 2 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,935 2,027 555
Unrestricted Miscellaneous Revenues 10-1XXX 596,110 400,000 399,825
SUBTOTAL  78,426,585 78,981,667 80,213,816
Revenues from State Sources:
Extraordinary Aid 10-3131 693,937 0 693,937
Other State Aids 10-3XXX 31,822 0 0
Categorical Special Education Aid 10-3132 3,398,099 3,398,099 3,570,192
Equalization Aid 10-3176 14,550,873 15,582,253 16,974,527
Categorical Security Aid 10-3177 0 0 340,871
Categorical Transportation Aid 10-3121 0 0 205,724
SUBTOTAL  18,674,731 18,980,352 21,785,251
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 171,665 120,930 132,431
SUBTOTAL  171,665 886,474 132,431
Adjustment for Prior Year Encumbrances  0 2,266,055 0
Actual Revenues (Over)/Under Expenditures  -5,094,721 0 0
TOTAL OPERATING BUDGET  92,453,858 105,141,217 106,631,118
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 74,275 85,000 100,000
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 79,228
Preschool Education Aid 20-3218 1,941,947 2,084,056 2,434,698
Other Restricted Entitlements 20-32XX 208,990 165,581 173,858
TOTAL REVENUES FROM STATE SOURCES  2,150,937 2,249,637 2,687,784
Revenues from Federal Sources:
Title I 20-4411-4416 1,658,899 1,024,490 1,411,091
Title II 20-4451-4455 197,238 195,266 249,819
Title III 20-4491-4494 92,710 65,545 114,234
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,138,684 1,281,639 1,281,639
Vocational Education 20-4430 31,639 0 0
Adult Basic Education 20-4440 112,993 96,050 89,250
Other 20-4XXX 694,504 721,116 458,175
TOTAL REVENUES FROM FEDERAL SOURCES  4,926,667 3,384,106 3,604,208
TOTAL GRANTS AND ENTITLEMENTS  7,151,879 5,718,743 6,391,992
TOTAL REVENUES/SOURCES  99,605,737 110,859,960 113,023,110
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  99,605,737 110,859,960 113,023,110

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,940,60127,032,71229,211,235
Special Education 11-2XX-100-XXX7,313,7217,632,8688,344,666
Basic Skills/Remedial 11-230-100-XXX333,379506,677331,000
Bilingual Education 11-240-100-XXX1,222,5631,278,0581,399,291
Vocational Programs - Local 11-3XX-100-XXX698,089810,837817,831
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX161,815311,405323,590
School Sponsored Athletics 11-402-100-XXX691,213702,044733,145
Other Instructional Programs 11-4XX-100-XXX160,12700
Before/After School Programs 11-421-XXX-XXX05,0005,125
Alternative Education Programs - Instructional 11-423-XXX-XXX0160,000164,000
Support Services:
Tuition 11-000-100-XXX9,483,96410,841,98610,249,214
Attendance and Social Work Services 11-000-211-XXX102,75984,546140,638
Health Services 11-000-213-XXX1,160,6231,213,4711,265,964
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217718,414760,405794,484
Guidance 11-000-218-XXX919,185990,1541,034,548
Child Study Teams 11-000-219-XXX2,241,9862,822,9513,327,095
Improvement of Instructional Services 11-000-221-XXX1,963,2562,493,3372,777,823
Educational Media Services - School Library 11-000-222-XXX605,104808,212708,456
Instructional Staff Training Services 11-000-223-XXX18,97279,285187,390
General Administration 11-000-230-XXX1,489,8512,080,7641,793,019
School Administration 11-000-240-XXX3,460,3213,460,4153,671,433
Central Svcs & Admin Info Technology 11-000-25X-XXX1,708,3272,011,8222,317,556
Interest Earned on Maintenance Reserve 10-606020
Operation and Maintenance of Plant Services 11-000-26X-XXX9,168,34111,191,79610,147,064
Student Transportation Services 11-000-270-XXX3,587,2374,923,9354,335,141
Interest Earned on Current Expense Emergency Res 10-60706480
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,518,28418,194,89316,754,289
Total Support Services Expenditures 52,146,62461,957,97259,504,114
TOTAL GENERAL CURRENT EXPENSE 87,668,132100,397,639100,834,077
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,027555
Equipment 12-XXX-XXX-73X147,988324,936639,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,542,6113,276,8883,275,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,000,0001,000,0001,498,890
TOTAL CAPITAL EXPENDITURES 4,690,5994,603,8515,414,145
Summer School:
Instruction 13-422-100-XXX75,643139,727143,000
Total Summer School 75,643139,727143,000
TOTAL SPECIAL SCHOOLS 75,643139,727143,000
Transfer of Funds to Charter Schools 10-000-100-56X19,4840239,896
OPERATING BUDGET GRAND TOTAL 92,453,858105,141,217106,631,118
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX74,27585,000100,000
Preschool Education Aid:
Instruction 20-218-100-XXX1,644,3811,786,0952,211,420
Support Services 20-218-200-XXX297,566297,961302,506
TOTAL PRESCHOOL EDUCATION AID 1,941,9472,084,0562,513,926
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,92310,2908,746
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,08990,730103,674
Nonpublic Handicapped Services 20-XXX-XXX-XXX65,98152,36751,074
Nonpublic Nursing Services 20-XXX-XXX-XXX14,34612,19410,364
Other Special Projects 20-XXX-XXX-XXX8,65100
Total State Projects 2,150,9372,249,6372,687,784
Federal Projects:
Title I 20-XXX-XXX-XXX1,658,8991,024,4901,411,091
Title II 20-XXX-XXX-XXX197,238195,266249,819
Title III 20-XXX-XXX-XXX92,71065,545114,234
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,138,6841,281,6391,281,639
Vocational Education 20-XXX-XXX-XXX31,63900
Adult Basic Education 20-XXX-XXX-XXX112,99396,05089,250
Other Special Projects 20-XXX-XXX-XXX694,504721,116458,175
Total Federal Projects 4,926,6673,384,1063,604,208
TOTAL GRANTS AND ENTITLEMENTS 7,151,8795,718,7436,391,992
Total Expenditures 99,605,737110,859,960113,023,110
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 99,605,737110,859,960113,023,110

 

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 Budget957,2804,880,8991,880,8991,279,970
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,144,3648,122,8987,124,9255,626,035
      Adult Education Programs0000
      Maintenance Reserve426,66926,8421750
      Legal Reserve3,500,0002,399,0712,399,0710
      Tuition Reserve0000
      Current Expense Emergency Reserve922,489923,274923,338923,418
  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 Cost12,98712,77514,21314,45214,693
Total Classroom Instruction8,0207,8478,5948,6018,917
Classroom-Salaries and Benefits7,7847,5578,2618,2448,419
Classroom-General Supplies and Textbooks148191195219273
Classroom-Purchased Services and Other88100139138225
Total Support Services1,8301,6802,0112,0142,149
Support Services-Salaries and Benefits1,6541,5091,7531,7501,859
Total Administrative Costs1,2181,2871,4021,4751,474
Administration-Salaries and Benefits1,0111,0751,1011,0991,128
Legal Costs037304646
Total Operations and Maintenance of Plant1,7381,7781,9862,1411,930
Operations & Maintenance of Plant-Salary & Ben.1,0531,0311,0851,0821,102
Board Contribution to Food Services00000
Total Extracurricular Costs175174206207210
Total Equipment Costs20254854106
Employee Benefits as a % of Salaries27.430.132.832.828.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The district shares the following services with the unicipality:
  • Use of Facilities
  • Garbage Disposal
  • Fuel
  • Snow plowing

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy79,098,878 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,778,972,234 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.8463 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,098,878 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,778,972,234 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.8463 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy79,098,878 (G)
Estimated Equalized Valuation (as of 10/01/2011)5,612,583,401 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4093 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,098,878 (J)
Estimated Equalized Valuation (as of 10/01/2011)5,612,583,401 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4093 (L)

 

Administrative Salaries
Employee Name: Diana Braisted 
Job TitleAssistant Superintendent 
Base Annual Salary152,241 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,682 
Bonuses1,200 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount31,017 
  Description of: 
   Buyback of Sick Days at the End of Contract$100.00 per diem not to exceed $15,000 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Janet Tuohy 
Job TitleInformation Technology 
Base Annual Salary87,662 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 21 
  Contracted Number of Annual Sick Days 12 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,804 
  Description of: 
   Buyback of Sick Days at the End of Contract$50 per diem no limit 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Kathleen A. Gaylord 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary162,275 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,000 
Contractual Post-Employment Benefits Amount17,914 
  Description of: 
   Buyback of Sick Days at the End of Contract$100.00 per diem not to exceed $15000 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Lawrence Miranda 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary116,175 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances649 
Bonuses1,050 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,713 
  Description of: 
   Buyback of Sick Days at the End of Contract$70 per diem not to exceed $18000 
   Buyback of Vacation Days at the End of Contractper diem rate 
   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: Rocco G. Tomazic 
Job TitleSuperintendent 
Base Annual Salary202,758 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract01/31/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 26 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances4,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,496 
  Description of: 
   Buyback of Sick Days at the End of Contract$150.00 per diem not to exceed $15000. 
   Buyback of Vacation Days at the End of Contractper diem upon retirement 
   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