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User Friendly Budgets
2011-2012

UNION - WINFIELD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time122126126
spacing
Pupils on Roll - Special Full-Time181715
Private School Placements001
spacing
Pupils Sent to Other Districts-Reg Prog231636
Pupils Sent to Other Dists-Spec Ed Prog12913

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 105,000 149,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,410,633 1,410,633 1,438,845
Tuition 10-1300 4,986 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 9,302 20,000 27,333
SUBTOTAL  1,424,921 1,430,633 1,466,178
Revenues from State Sources:
Extraordinary Aid 10-3131 30,295 7,170 0
Other State Aids 10-3XXX 6,073 0 0
Categorical Special Education Aid 10-3132 93,554 88,915 88,915
Equalization Aid 10-3176 929,387 1,264,879 1,264,879
Categorical Security Aid 10-3177 20,299 20,538 20,538
Adjustment Aid 10-3178 283,551 46,125 76,854
Categorical Transportation Aid 10-3121 78,596 61,172 61,172
SUBTOTAL  1,441,755 1,488,799 1,512,358
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 207,839 0 0
Equalization Aid - ARRA GSF 17-4521 8,046 0 0
Education Jobs Fund 18-4522 0 0 54,188
SUBTOTAL  215,885 0 54,188
Adjustment for Prior Year Encumbrances  0 25,536 0
Actual Revenues (Over)/Under Expenditures  -126,837 0 0
TOTAL OPERATING BUDGET  2,955,724 3,049,968 3,181,724
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 15,034 20,145 15,108
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,738 32,927 24,695
Other 20-4XXX 46,036 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  99,808 53,072 39,803
TOTAL GRANTS AND ENTITLEMENTS  99,808 53,072 39,803
TOTAL REVENUES/SOURCES  3,055,532 3,103,040 3,221,527
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,055,532 3,103,040 3,221,527

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX909,369929,970938,468
Special Education 11-2XX-100-XXX257,018270,803275,154
Basic Skills/Remedial 11-230-100-XXX22,84326,42026,408
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,2314,7764,854
School Sponsored Athletics 11-402-100-XXX16,06521,37721,586
Support Services:
Tuition 11-000-100-XXX413,399425,246556,800
Attendance and Social Work Services 11-000-211-XXX24,42125,39825,906
Health Services 11-000-213-XXX53,53055,70756,801
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21792,24136,07238,200
Guidance 11-000-218-XXX24,53525,70126,145
Child Study Teams 11-000-219-XXX113,904128,432135,016
Improvement of Instructional Services 11-000-221-XXX53,20762,11163,786
Educational Media Services - School Library 11-000-222-XXX6,10814,61316,943
Instructional Staff Training Services 11-000-223-XXX0300300
General Administration 11-000-230-XXX64,97369,33166,774
School Administration 11-000-240-XXX41,20842,70841,689
Central Svcs & Admin Info Technology 11-000-25X-XXX101,44791,41091,877
Operation and Maintenance of Plant Services 11-000-26X-XXX212,819216,186204,420
Student Transportation Services 11-000-270-XXX187,020197,325211,190
Personal Services - Employee Benefits 11-XXX-XXX-2XX311,263375,250369,007
Food Services 11-000-310-XXX12,30000
Total Support Services Expenditures 1,712,3751,765,7901,904,854
TOTAL GENERAL CURRENT EXPENSE 2,926,9013,019,1363,171,324
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X13,27313,27010,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,55017,5620
TOTAL CAPITAL EXPENDITURES 28,82330,83210,400
OPERATING BUDGET GRAND TOTAL 2,955,7243,049,9683,181,724
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX15,03420,14515,108
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX38,73832,92724,695
Other Special Projects 20-XXX-XXX-XXX46,03600
Total Federal Projects 99,80853,07239,803
TOTAL GRANTS AND ENTITLEMENTS 99,80853,07239,803
Total Expenditures 3,055,5323,103,0403,221,527
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,055,5323,103,0403,221,527

 

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 Budget255,184281,520331,520182,520
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve969969969969
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0105,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost16,97815,22316,98416,75917,045
Total Classroom Instruction10,6289,84610,70010,48110,628
Classroom-Salaries and Benefits10,0429,35310,28410,01110,216
Classroom-General Supplies and Textbooks462357320320317
Classroom-Purchased Services and Other1241369615095
Total Support Services2,8272,9942,5032,4362,575
Support Services-Salaries and Benefits1,6032,4821,8661,7991,872
Total Administrative Costs1,5611,5141,5191,5391,539
Administration-Salaries and Benefits1,3131,1861,2791,2941,301
Legal Costs022344233
Total Operations and Maintenance of Plant1,5492,0932,0762,1202,115
Operations & Maintenance of Plant-Salary & Ben.3511,2711,2601,2841,341
Total Food Services Costs20188000
Total Extracurricular Costs209182186183188
Total Equipment Costs19795749374
Employee Benefits as a % of Salaries19.618.122.121.821.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 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
  • pathogens, Right to Know. Professional development with Garwood and Kenil
  • worth Schools.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,438,845 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,385,715 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x100103.83 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,438,845 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,385,715 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x100103.83 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,438,845 (G)
Estimated Equalized Valuation (as of 10/01/2010)16,537,008 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1008.7008 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,438,845 (J)
Estimated Equalized Valuation (as of 10/01/2010)16,537,008 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1008.7008 (L)

 

Administrative Salaries
Employee Name: Alice Krihak 
Job TitleSuperintendent Principal 
Base Annual Salary116,455 
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 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 Daysn/a 
Benefits: 
Allowances1,650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other185 
  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 Salary87,135 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days239 
  Contracted Number of Annual Vacation Days 15 
  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 DaysN/A 
Benefits: 
Allowances1,046 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other185 
  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