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User Friendly Budgets
2009

UNION - KENILWORTH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1941,1771,177
Pupils on Roll Regular Shared-Time111730
spacing
Pupils on Roll - Special Full-Time152137137
Pupils on Roll - Special Shared-Time17110
Private School Placements13109
spacing
Pupils Sent to Other Dists-Spec Ed Prog71015
Pupils Received453537

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 130,255
Revenues from Local Sources:
Local Tax Levy 10-1210 14,791,143 14,791,143 15,208,753
Tuition 10-1300 388,332 436,368 273,386
Unrestricted Miscellaneous Revenues 10-1XXX 352,466 282,100 271,300
SUBTOTAL  15,531,941 15,509,611 15,753,439
Revenues from State Sources:
School Choice Aid 10-3116 886,256 1,181,874 1,243,216
Transportation Aid 10-3120 91,893 0 0
Special Education Aid 10-3130 551,086 0 0
Bilingual Education 10-3140 15,202 0 0
Stabilization Aid 10-3171 91,573 0 0
Extraordinary Aid 10-3131 67,499 68,417 60,000
Consolidated Aid 10-3195 145,598 0 0
Additional Formula Aid 10-3196 112,147 0 0
Other State Aids 10-3XXX 110,552 0 0
Categorical Special Education Aid 10-3132 0 712,738 711,320
Equalization Aid 10-3176 0 1,423,136 1,504,666
Categorical Security Aid 10-3177 0 133,932 143,954
Categorical Transportation Aid 10-3121 0 104,788 133,384
SUBTOTAL  2,071,806 3,624,885 3,796,540
Adjustment for Prior Year Encumbrances  0 151,870 0
Actual Revenues (Over)/Under Expenditures  520,149 0 0
TOTAL OPERATING BUDGET  18,123,896 19,286,366 19,680,234
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 35,316 50,000 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 23,616 0 0
Other Restricted Entitlements 20-32XX 341,816 406,127 271,973
TOTAL REVENUES FROM STATE SOURCES  365,432 406,127 271,973
Revenues from Federal Sources:
Title I 20-4411-4416 80,950 117,298 117,298
I.D.E.A. Part B (Handicapped) 20-4420-4429 294,498 299,950 294,498
Other 20-4XXX 29,683 44,542 43,413
TOTAL REVENUES FROM FEDERAL SOURCES  405,131 461,790 455,209
TOTAL GRANTS AND ENTITLEMENTS  805,879 917,917 727,182
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 303,376 309,592 594,933
TOTAL REVENUES FROM LOCAL SOURCES  303,376 309,592 594,933
Revenues from State Sources:
Debt Service Aid Type II 40-3160 125,908 129,407 324,741
TOTAL LOCAL REPAYMENT OF DEBT  429,284 438,999 919,674
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  429,285 438,999 919,674
TOTAL REVENUES/SOURCES  19,359,060 20,643,282 21,327,090

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,372,3656,335,5366,594,144
Special Education 11-2XX-100-XXX1,307,5961,430,2441,582,169
Basic Skills/Remedial 11-230-100-XXX159,783203,473228,483
Bilingual Education 11-240-100-XXX45,235142,63682,562
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX188,577185,438182,846
School Sponsored Athletics 11-402-100-XXX389,683410,679422,318
Support Services:
Tuition 11-000-100-XXX1,057,6461,348,9771,564,618
Attendance and Social Work Services 11-000-211-XXX9,4659,35410,384
Health Services 11-000-213-XXX233,077225,651133,244
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217250,196215,641229,595
Guidance 11-000-218-XXX383,529373,100380,604
Child Study Teams 11-000-219-XXX393,738412,115417,953
Improvement of Instructional Services 11-000-221-XXX508,586584,630562,515
Educational Media Services - School Library 11-000-222-XXX154,886160,521153,610
Instructional Staff Training Services 11-000-223-XXX7,55214,88716,668
General Administration 11-000-230-XXX705,949641,738514,357
School Administration 11-000-240-XXX548,861549,715516,375
Central Svcs & Admin Info Technology 11-000-25X-XXX533,415611,480578,071
Operation and Maintenance of Plant Services 11-000-26X-XXX1,457,2641,699,5711,589,053
Student Transportation Services 11-000-270-XXX492,173545,806562,823
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,761,1043,057,2253,257,387
Total Support Services Expenditures 9,497,44110,450,41110,487,257
TOTAL GENERAL CURRENT EXPENSE 17,960,68019,158,41719,579,779
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X74,83326,6070
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,49636,72258,650
TOTAL CAPITAL EXPENDITURES 110,32963,32958,650
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX46,46754,49038,194
Support Services 13-422-200-XXX6,42010,1303,611
Total Summer School 52,88764,62041,805
TOTAL SPECIAL SCHOOLS 52,88764,62041,805
OPERATING BUDGET GRAND TOTAL 18,123,89619,286,36619,680,234
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX35,31650,0000
Instructional Supplement Aid:
Instruction 20-214-100-XXX23,61600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 23,61600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,14618,93018,930
Nonpublic Auxiliary Services 20-XXX-XXX-XXX105,158118,603100,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX76,74795,647114,250
Nonpublic Nursing Services 20-XXX-XXX-XXX27,48325,55325,553
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,28213,24013,240
Other Special Projects 20-XXX-XXX-XXX100,000134,1540
Total State Projects 365,432406,127271,973
Federal Projects:
Title I 20-XXX-XXX-XXX80,950117,298117,298
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX294,498299,950294,498
Other Special Projects 20-XXX-XXX-XXX29,68344,54243,413
Total Federal Projects 405,131461,790455,209
TOTAL GRANTS AND ENTITLEMENTS 805,879917,917727,182
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX429,285438,999919,674
TOTAL REPAYMENT OF DEBT 429,285438,999919,674
Total Expenditures 19,359,06020,643,28221,327,090

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget646,305391,663454,745324,490
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0100,000100,000100,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,98912,00012,16312,93313,145
Total Classroom Instruction5,1437,1897,2057,5968,004
Classroom-Salaries and Benefits4,8366,8486,8597,2697,693
Classroom-General Supplies and Textbooks292249271285246
Classroom-Purchased Services and Other1592754264
Total Support Services1,3521,7251,7081,8421,779
Support Services-Salaries and Benefits1,1601,4781,5351,6581,643
Total Administrative Costs2,9881,3691,3991,5041,441
Administration-Salaries and Benefits2,6921,0501,0421,1141,097
Total Operations and Maintenance of Plant1,0901,2051,3221,4321,353
Operations & Maintenance of Plant-Salary & Ben.530650677742750
Total Food Services Costs00000
Total Extracurricular Costs410502504531546
Total Equipment Costs0550200
Employee Benefits as a % of Salaries2424.326.425.726.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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. ACES: Natural Gas Cooperative Purchasing Program
  • 2. ACES: Electric Cooperative Purchasing Program
  • 3. ACT: Cooperative purchasing of telecommunications services
  • 4. TV-36/26: Local access channel jointly operated with municipality
  • 5. Members of the MUJC "Multi-Media" Lending Library accessing media
  • mateials on a consortium basis.
  • 6. Member of the MUJC "Music Program" accessing musical programming
  • and information on a consortium basis.
  • 7. Professional Development opportunities coordinated through the
  • MUJC.
  • 8. School Resource Officer (Municipality/BOE)
  • 9. Member of the Educational Data Service consortium: Purchasing
  • cooperative
  • 10. Use of the Union County purchasing cooperative for multiple
  • services/supplies.
  • 11. Borough of Kenilworth Recreation Department's use of the school
  • facilities to operate their programs.
  • 12. Access to the Union County fields for athletic competitions.
  • 13. Provide lawn fertilization/aeration/seeding services to the
  • municipality.
  • 14. Municipality provides garbage disposal services for the school.
  • 15. Municipality provides salt for snow removal for the school.
  • 16. BOE & neighboring BOE share various pieces of athletic grounds
  • equipment.
  • 17. Municipality and BOE share various pieces of maintenance & grounds
  • equipment.
  • 18. Municipality provides parking lot line striping services when needed.
  • 19. Municipality provides street sweeping services to the school's
  • parking lots.
  • 20. Municipality provides gasoline for the BOE's vehicles.
  • 21. BOE provides office cleaning services to the municipality.
  • 22. BOE coordinates with other local BOE's for in-service training
  • opportunities.
  • 23. BOE coordinates with other local BOE's with curriculum assistance and
  • coordination.
  • 24. BOE coordinates with all Union County School Districts to advertise
  • free/reduced lunch opportunities for students.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,208,753 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)881,551,373 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.7252 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,803,686 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)881,551,373 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7927 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,208,753 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,951,849,810 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7792 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,803,686 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,951,849,810 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8097 (L)