BOARD OF EDUCATION, ROSELLE, NEW JERSEY BUDGET STATEMENT FOR THE SCHOOL YEAR 2009-2010 SCHOOL DISTRICT OF ROSELLE NOTICE IS HEREBY GIVEN TO THE LEGAL VOTERS OF ROSELLE, IN THE COUNTY OF UNION, STATE OF NEW JERSEY THAT A PUBLIC HEARING WILL BE HELD ON WEDNESDAY, APRIL 1, 2009 AT 8:00 PM AT LEONARD V. MOORE SCHOOL, 720 LOCUST STREET, ROSELLE, NEW JERSEY 07203 AT WHICH TIME THE TENTATIVE BUDGET FOR THE 2009-2010 SCHOOL YEAR WILL BE OPEN FOR DISCUSSION AND EXAMINATION. UNION - ROSELLE BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009 Actual Actual Estimated Pupils on Roll Regular Full-Time 2416 2353 2361 Pupils on Roll Regular Shared-Time 22 23 23 Pupils on Roll - Special Full-Time 403 413 420 Pupils on Roll - Special Shared-Time 13 14 15 Private School Placements 76 61 65 Pupils Sent to Contracted Preschool Prog 58 48 52 Pupils Sent to Other Districts-Reg Prog 1 1 Pupils Sent to Other Dists-Spec Ed Prog 41 35 49 Pupils Received 3 1 Pupils in State Facilities 12 12 12 UNION - ROSELLE BORO Advertised Revenues Budget Category Account 2007-08 2008-09 2009-10 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 1,824,288 2,608,798 Revenues from Local Sources: Local Tax Levy 10-1210 22,538,275 23,438,800 23,438,800 Tuition 10-1300 87,729 51,392 Other Restricted Miscellaneous Revenues 10-1XXX 422,609 Unrestricted Miscellaneous Revenues 10-1XXX 162,271 60,000 SUBTOTAL 22,960,884 23,688,800 23,550,192 Revenues from State Sources: Core Curriculum Standards Aid 10-3111 7,839,844 Supplemental Core Curriculum Standards Aid 10-3112 399,104 Transportation Aid 10-3120 689,456 Special Education Aid 10-3130 2,768,471 Bilingual Education 10-3140 238,254 Stabilization Aid 10-3171 2,687,030 Extraordinary Aid 10-3131 164,984 230,999 230,999 Consolidated Aid 10-3195 339,254 Additional Formula Aid 10-3196 1,028,789 Other State Aids 10-3XXX 519,128 43,569 Categorical Special Education Aid 10-3132 1,614,514 1,627,531 Equalization Aid 10-3176 19,840,224 20,851,570 Categorical Security Aid 10-3177 876,148 955,415 Categorical Transportation Aid 10-3121 350,659 381,106 SUBTOTAL 16,674,314 22,956,113 24,046,621 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 62,089 33,475 100,727 SUBTOTAL 62,089 33,475 100,727 Actual Revenues (Over)/Under Expenditures 1,517,872 TOTAL OPERATING BUDGET 41,215,159 48,502,676 50,306,338 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 5,298 Revenues from State Sources: Early Childhood Program Aid - Pr Year Carryover 20-3211 84,014 Early Childhood Program Aid 20-3211 1,410,507 Demonstrably Effective Program Aid 20-3212 538,730 Preschool Education Aid 20-3218 379,150 391,824 Other Restricted Entitlements 20-32XX 1,057,941 468,226 468,226 TOTAL REVENUES FROM STATE SOURCES 3,007,178 931,390 860,050 Revenues from Federal Sources: Title I 20-4411-4416 461,902 682,104 682,104 I.D.E.A. Part B (Handicapped) 20-4420-4429 858,345 901,188 901,188 Other 20-4XXX 480,637 536,340 536,340 TOTAL REVENUES FROM FEDERAL SOURCES 1,800,884 2,119,632 2,119,632 TOTAL GRANTS AND ENTITLEMENTS 4,813,360 3,051,022 2,979,682 TOTAL REVENUES/SOURCES 46,028,519 51,553,698 53,286,020 UNION - ROSELLE BORO Advertised Appropriations Budget Category Account 2007-08 2008-09 2009-10 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 10,855,057 11,611,706 12,311,618 Special Education 11-2XX-100-XXX 2,865,260 3,735,798 4,020,287 Basic Skills/Remedial 11-230-100-XXX 261,870 785,231 831,114 Bilingual Education 11-240-100-XXX 903,462 1,186,465 1,240,387 School Sponsored Athletics 11-402-100-XXX 369,735 468,761 481,420 Other Instructional Programs 11-4XX-100-XXX 200,380 282,354 202,272 Before/After School Programs 11-421-XXX-XXX 131,525 Other Supplemental/At-Risk Programs 11-424-XXX-XXX 115,836 Community Services Programs/Operations 11-800-330-XXX 55,000 Support Services: Tuition 11-000-100-XXX 6,062,703 7,383,248 6,439,882 Attendance and Social Work Services 11-000-211-XXX 122,536 151,083 157,389 Health Services 11-000-213-XXX 346,305 396,825 413,175 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 699,981 1,089,874 1,235,693 Guidance 11-000-218-XXX 833,556 894,197 933,282 Child Study Teams 11-000-219-XXX 733,286 908,588 982,073 Improvement of Instructional Services 11-000-221-XXX 386,668 534,153 481,659 Educational Media Services - School Library 11-000-222-XXX 157,819 237,616 435,756 Instructional Staff Training Services 11-000-223-XXX 80,585 110,273 General Administration 11-000-230-XXX 805,947 850,543 867,252 School Administration 11-000-240-XXX 1,735,739 1,848,878 1,856,121 Central Svcs & Admin Info Technology 11-000-25X-XXX 892,409 967,385 Operation and Maintenance of Plant Services 11-000-26X-XXX 3,282,731 3,538,662 3,972,895 Student Transportation Services 11-000-270-XXX 2,841,494 3,110,209 2,688,933 Personal Services - Employee Benefits 11-XXX-XXX-2XX 7,491,229 8,099,753 7,454,455 Food Services 11-000-310-XXX 50,084 Total Support Services Expenditures 25,550,078 30,016,623 28,996,223 TOTAL GENERAL CURRENT EXPENSE 41,005,842 48,141,938 48,330,682 CAPITAL EXPENDITURES Equipment 12-XXX-XXX-73X 26,693 331,693 Facilities Acquisition and Construction Services 12-000-4XX-XXX 160,522 255,854 1,581,665 TOTAL CAPITAL EXPENDITURES 160,522 282,547 1,913,358 SPECIAL SCHOOLS Adult Education - Local: Instruction 13-602-100-XXX 8,400 8,400 Support Services 13-602-200-XXX 8,400 Total Adult Education - Local 8,400 8,400 8,400 TOTAL SPECIAL SCHOOLS 8,400 8,400 8,400 Transfer of Funds to Charter Schools 10-000-100-56X 40,395 69,791 53,898 OPERATING BUDGET GRAND TOTAL 41,215,159 48,502,676 50,306,338 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 5,298 Preschool Education Aid: Instruction 20-218-100-XXX 865,295 289,579 218,239 Support Services 20-218-200-XXX 545,213 173,585 173,585 TOTAL PRESCHOOL EDUCATION AID 1,410,508 463,164 391,824 Demonstrably Effective Program Aid: Instruction 20-212-100-XXX 497,642 Support Services 20-212-200-XXX 41,087 TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 538,729 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 52,004 54,788 54,788 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 139,393 141,072 141,072 Nonpublic Handicapped Services 20-XXX-XXX-XXX 132,423 153,640 153,640 Nonpublic Nursing Services 20-XXX-XXX-XXX 75,115 73,958 73,958 Nonpublic Technology Initiative 20-XXX-XXX-XXX 38,344 38,320 38,320 Other Special Projects 20-XXX-XXX-XXX 620,662 6,448 6,448 Total State Projects 3,007,178 931,390 860,050 Federal Projects: Title I 20-XXX-XXX-XXX 461,902 682,104 682,104 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 858,345 901,188 901,188 Other Special Projects 20-XXX-XXX-XXX 480,637 536,340 536,340 Total Federal Projects 1,800,884 2,119,632 2,119,632 TOTAL GRANTS AND ENTITLEMENTS 4,813,360 3,051,022 2,979,682 Total Expenditures 46,028,519 51,553,698 53,286,020 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 46,028,519 51,553,698 53,286,020 UNION - ROSELLE BORO Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010 Unreserved: General Operating Budget 3,478,170 989,218 1,889,218 900,000 Repayment of Debt 0 0 0 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 0 0 0 0 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 2,539,694 3,443,868 1,619,580 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Reserved for Repayment of Debt 0 0 0 0 UNION - ROSELLE BORO Advertised Per Pupil Cost Calculations 2009 - 2010 2006-07 2007-08 2008-09 2008-09 2009-2010 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 11719 12094 13398 13646 14100 Total Classroom Instruction 7160 7579 8281 8428 8656 Classroom-Salaries and Benefits 6798 7264 7837 7975 8074 Classroom-General Supplies and Textbooks 317 260 369 376 480 Classroom-Purchased Services and Other 46 54 75 77 102 Total Support Services 1604 1566 1903 1932 2055 Support Services-Salaries and Benefits 1109 1249 1505 1552 1567 Total Administrative Costs 1555 1483 1593 1632 1620 Administration-Salaries and Benefits 1278 1289 1358 1394 1358 Total Operations and Maintenance of Plant 1210 1284 1395 1423 1558 Operations & Maintenance of Plant-Salary & Ben. 483 492 580 600 602 Total Food Services Costs 19 18 0 0 0 Total Extracurricular Costs 170 163 206 210 210 Total Equipment Costs 2 0 9 10 119 Employee Benefits as a % of Salaries 30.5 36.1 33.0 33.2 29.3 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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. Annual School District Budget Statement Supporting Documentation UNION - ROSELLE BORO 4A. Advertised Capital Outlay Projects Describe below, by project number, the appropriations for budgeted Capital Outlay Projects including those items related to the district's Long Range Facilities Plan. Include only construction, remodeling, renovations, installation of service systems, land and improvements, and the purchase of buildings. If the project is eligible for a grant, enter an 'X' in column 4. Do not include equipment. Include all projects budgeted on the transfer lines to capital projects fund (8326 and 8335). If the project is a request to exceed an existing referendum (Under N.J.A.C. 6A: 26-4.4(a)3), enter an 'X' in column 5 and enter the funding source for the request in column 6. Complete a detailed budget for each project. Request to Project Dollar Eligible Exceed Funding Source Description/Activity Number Amount for Grant Referendum for Request XEROX COPIERS-PRINCIPAL 102,526 VERIZON TELEPHONE SYSTEM 27,913 UPGRADE ALARM SYSTEM 34,850 UPGRADE ELECTRICAL SYSTEM 65,850 ARCHITECT FEES 20,000 ELEC. SMART BOARDS 30,926 ROOF/POLK 200,000 X BOILER REPLACEMENTS/DISTRICT 500,000 X PARKING LOT REPAIRS/PAVING 40,000 UPGRADE PA SYSTEM 30,000 DOOR REPLACEMENT/DISTRICT 29,600 TRAILERS/DISTRICT 100,000 X SCIENCE LABS 400,000 X Total Amount: 1,581,665 THE BOARD OF EDUCATION APPROPED A "TENTATIVE BUDGET IS BEING PRESENTED FOR ADVERTISING PRIOR TO EXECUTIVE COUNTY SUPERINTENDENT APPROVAL. THIS BUDGET WILL BE APPROVED BY THE EXECUTIVE COUNTY SUPERINTENDENT PRIOR TO THE PUBLIC HEARING. THE TENTATIVE BUDGET IS ON FILE AVAILABLE FOR EXAMINATION BETWEEN THE HOURS OF 9:00 AM AND 4:00 PM ON DAYS WHEN THE SCHOOL IS IN SESSION. IN THE OFFICE OF THE BOARD SECRETARY AT 710 LOCUST STREET, ROSELLE, NEW JERSEY. LUIGGI CAMPANA SCHOOL BUSINESS ADMINISTRATOR/ BOARD SECRETARY