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User Friendly Budgets
2010

UNION - WESTFIELD TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,3335,3565,434
Pupils on Roll Regular Shared-Time777
spacing
Pupils on Roll - Special Full-Time863884884
Pupils on Roll - Special Shared-Time92110
Private School Placements857879
spacing
Pupils Sent to Other Dists-Spec Ed Prog211620
Pupils Received220

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 800,000 800,000
Revenues from Local Sources:
Local Tax Levy 10-1210 75,086,661 78,195,764 81,379,595
Tuition 10-1300 41,593 0 0
Transportation Fees from Individuals 10-1410 5,800 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 197,960 373,000 1,004,465
SUBTOTAL  75,332,014 78,568,764 82,384,060
Revenues from State Sources:
Extraordinary Aid 10-3131 1,203,038 380,554 825,076
Categorical Special Education Aid 10-3132 3,409,824 3,681,600 448,345
Categorical Security Aid 10-3177 188,429 466,172 0
Adjustment Aid 10-3178 0 105,304 0
Categorical Transportation Aid 10-3121 433,682 542,438 0
SUBTOTAL  5,234,973 5,176,068 1,273,421
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 19,541
SUBTOTAL  0 0 19,541
Adjustment for Prior Year Encumbrances  0 418,121 0
Actual Revenues (Over)/Under Expenditures  537,902 0 0
TOTAL OPERATING BUDGET  81,104,889 84,962,953 84,477,022
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 60,977 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 259,216 292,256 247,650
TOTAL REVENUES FROM STATE SOURCES  259,216 292,256 247,650
Revenues from Federal Sources:
Title I 20-4411-4416 211,302 218,179 167,543
Title II 20-4451-4455 0 0 98,373
Title III 20-4491-4494 0 0 16,501
Title IV 20-4471-4474 0 0 11,576
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,206,257 1,294,028 1,423,135
Other 20-4XXX 128,861 141,504 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,546,420 1,653,711 1,717,128
TOTAL GRANTS AND ENTITLEMENTS  1,866,613 1,945,967 1,964,778
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 280,464 33
Transfers from Other Funds 40-5200 22,600 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,231,527 2,152,919 2,534,127
Miscellaneous 40-1XXX 85,053 40,000 0
TOTAL REVENUES FROM LOCAL SOURCES  2,316,580 2,192,919 2,534,127
Revenues from State Sources:
Debt Service Aid Type II 40-3160 457,378 503,884 402,020
TOTAL LOCAL REPAYMENT OF DEBT  2,796,558 2,977,267 2,936,180
Actual Revenues (Over)/Under Expenditures  103,490 0 0
TOTAL REPAYMENT OF DEBT  2,900,048 2,977,267 2,936,180
TOTAL REVENUES/SOURCES  85,871,550 89,886,187 89,377,980
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  85,871,550 89,886,187 89,377,980

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX27,586,92628,028,72427,941,924
Special Education 11-2XX-100-XXX5,469,3605,628,2775,854,184
Basic Skills/Remedial 11-230-100-XXX817,881881,180714,400
Bilingual Education 11-240-100-XXX204,115210,890220,197
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX469,218327,991320,479
School Sponsored Athletics 11-402-100-XXX1,075,254977,825988,620
Support Services:
Tuition 11-000-100-XXX5,911,8156,439,9676,534,779
Attendance and Social Work Services 11-000-211-XXX151,345129,62949,246
Health Services 11-000-213-XXX1,207,8771,293,0781,336,020
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2173,204,4272,958,8473,006,397
Guidance 11-000-218-XXX1,690,3201,822,1571,680,692
Child Study Teams 11-000-219-XXX1,492,5141,469,2931,657,466
Improvement of Instructional Services 11-000-221-XXX1,441,2261,019,6911,181,025
Educational Media Services - School Library 11-000-222-XXX1,245,3961,256,378898,548
Instructional Staff Training Services 11-000-223-XXX28,37663,44481,002
General Administration 11-000-230-XXX1,172,4731,836,5061,810,639
School Administration 11-000-240-XXX3,123,9403,180,5963,225,094
Central Svcs & Admin Info Technology 11-000-25X-XXX2,204,2512,136,7862,082,511
Operation and Maintenance of Plant Services 11-000-26X-XXX6,051,8616,599,9956,465,239
Student Transportation Services 11-000-270-XXX2,803,7562,882,2122,757,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,634,45215,734,24515,610,500
Food Services 11-000-310-XXX7,72800
Total Support Services Expenditures 45,371,75748,822,82448,377,058
TOTAL GENERAL CURRENT EXPENSE 80,994,51184,877,71184,416,862
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X76,74381,2420
Facilities Acquisition and Construction Services 12-000-4XX-XXX33,6354,00060,160
TOTAL CAPITAL EXPENDITURES 110,37885,24260,160
OPERATING BUDGET GRAND TOTAL 81,104,88984,962,95384,477,022
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX60,97700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX31,77035,8940
Nonpublic Auxiliary Services 20-XXX-XXX-XXX46,55053,4420
Nonpublic Handicapped Services 20-XXX-XXX-XXX113,683137,5680
Nonpublic Nursing Services 20-XXX-XXX-XXX46,31942,4720
Nonpublic Technology Initiative 20-XXX-XXX-XXX20,89422,8800
Other Special Projects 20-XXX-XXX-XXX00247,650
Total State Projects 259,216292,256247,650
Federal Projects:
Title I 20-XXX-XXX-XXX211,302218,179167,543
Title II 20-XXX-XXX-XXX0098,373
Title III 20-XXX-XXX-XXX0016,501
Title IV 20-XXX-XXX-XXX0011,576
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,206,2571,294,0281,423,135
Other Special Projects 20-XXX-XXX-XXX128,861141,5040
Total Federal Projects 1,546,4201,653,7111,717,128
TOTAL GRANTS AND ENTITLEMENTS 1,866,6131,945,9671,964,778
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,900,0482,977,2672,936,180
TOTAL REPAYMENT OF DEBT 2,900,0482,977,2672,936,180
Total Expenditures 85,871,55089,886,18789,377,980
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 85,871,55089,886,18789,377,980

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget3,004,4792,762,7952,490,8971,690,897
  Repayment of Debt383,987280,497330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve869869869869
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve332,696332,69600
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,28611,60112,00912,05711,814
Total Classroom Instruction6,6966,8847,1807,1797,086
Classroom-Salaries and Benefits6,4236,6406,9056,9096,853
Classroom-General Supplies and Textbooks200158185177150
Classroom-Purchased Services and Other7386909383
Total Support Services1,9652,0291,9701,9761,887
Support Services-Salaries and Benefits1,7041,7431,6991,7001,651
Total Administrative Costs1,2421,2551,3591,3971,377
Administration-Salaries and Benefits9549921,0601,0781,082
Legal Costs00151515
Total Operations and Maintenance of Plant1,0821,1271,2421,2441,205
Operations & Maintenance of Plant-Salary & Ben.690727805805785
Total Food Services Costs31000
Total Extracurricular Costs297305259261258
Total Equipment Costs34124130
Employee Benefits as a % of Salaries25.626.830.530.730.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 school district participates in ACES, both the Union County and
  • Morris County Purchasing Cooperatives, contracts for Non-Public Nursing
  • services with the Union County Educational Services Commission and
  • contracts for bus transportation with the UCESC. The district
  • participates in shared services with the Town of Westfield with the
  • Honeywell Emergency Alert System. The district does a bid on its own for
  • transportation of natural gas. The school district's maintenance
  • department and the Town of Westfield DPW share material and equipment as
  • needed. The Department of Recreation of the Town schedules all Town and
  • school district fields for all outside user groups.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy81,379,595 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,898,477,082 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1004.2866 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy83,913,722 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,898,477,082 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1004.4201 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy81,379,595 (G)
Estimated Equalized Valuation (as of 10/01/2009)7,619,290,133 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0681 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy83,913,722 (J)
Estimated Equalized Valuation (as of 10/01/2009)7,619,290,133 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1013 (L)

 

Administrative Salaries
Employee Name: Anita Oneal 
Job TitleAssistant Superintendent 
Base Annual Salary150,800 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances2,500 
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 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: Barbara Ball 
Job TitleHuman Resources Specialist 
Base Annual Salary113,160 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances500 
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 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: Margaret Dolan 
Job TitleSuperintendent 
Base Annual Salary188,553 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances6,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other800 
  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: Michael Morris 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Bldgs/Grounds 
Base Annual Salary78,204 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances480 
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 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: Nadeem Khan 
Job TitleInformation Technology District Network Manager 
Base Annual Salary106,154 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances1,300 
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 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: Nicholas Manna 
Job TitleAsst Supervisor Bldgs/Grounds 
Base Annual Salary84,990 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances480 
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 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: Robert Berman 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary164,248 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances1,500 
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 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: Theodore Kozlik 
Job TitleAssistant Superintendent 
Base Annual Salary172,599 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances2,500 
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 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: William Gordon 
Job TitleAccountant 
Base Annual Salary95,081 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days221 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances500 
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 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