10/04/2012                                            UNION  -  ROSELLE BORO

                                                    Advertised Enrollments

      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                      2367                     2305                     2301

      Pupils on Roll Regular Shared-Time                      36                       33                       37



      Pupils on Roll - Special Full-Time                     405                      383                      352

      Pupils on Roll - Special Shared-Time                    19                       16                       14
      Subtotal - Pupils On Roll                              2827                     2737                     2704
      Private School Placements                               36                       27                       31



      Pupils Sent to Other Districts-Reg Prog                  1                                               113

      Pupils Sent to Other Dists-Spec Ed Prog                 26                       28                       47



      Pupils in State Facilities                              12                        1                        1
 


                                                       UNION - ROSELLE BORO

                                                      Advertised Revenues

      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                   1,194,321        2,110,946
      Transfers from Other Funds                            10-5200                   135,828

      Revenues from Local Sources:                                         
      Local Tax Levy                                        10-1210                23,438,800       23,438,800       23,438,800
      Unrestricted Miscellaneous Revenues                   10-1XXX                   141,599           60,000           30,000
      SUBTOTAL                                                                     23,580,399       23,498,800       23,468,800

      Revenues from State Sources:                                         
      Extraordinary Aid                                     10-3131                   451,177
      Categorical Special Education Aid                     10-3132                 1,577,275        1,577,275        1,657,441
      Equalization Aid                                      10-3176                19,726,048       20,229,111       21,677,446
      Categorical Security Aid                              10-3177                                                     176,611
      Categorical Transportation Aid                        10-3121                                                      51,811
      SUBTOTAL                                                                     21,754,500       21,806,386       23,563,309

      Revenues from Federal Sources:                                       
      Medicaid Reimbursement                                10-4200                   119,475          100,727          100,727
      Education Jobs Fund                                   18-4522                                    813,997
      SUBTOTAL                                                                        119,475          914,724          100,727
      Adjustment for Prior Year Encumbrances                                                         2,550,306
      Actual Revenues (Over)/Under Expenditures                                    -1,387,734
      TOTAL OPERATING BUDGET                                                       44,202,468       49,964,537       49,243,782
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX                    30,976            5,550           20,482

      Revenues from State Sources:                                         
      Preschool Education Aid                               20-3218                   589,178          489,780          499,050
      Other Restricted Entitlements                         20-32XX                   401,334          393,680          393,680
      TOTAL REVENUES FROM STATE SOURCES                                               990,512          883,460          892,730

      Revenues from Federal Sources:                                       
      Title I                                               20-4411-4416              626,537          611,177          611,177
      Title II                                              20-4451-4455               91,296           96,590           96,590
      Title III                                             20-4491-4494               55,435           65,141           65,141
      I.D.E.A. Part B (Handicapped)                         20-4420-4429            1,519,239          905,745          905,745
      Vocational Education                                  20-4430                    25,142
      Other                                                 20-4XXX                 1,894,439        1,223,972          534,451
      TOTAL REVENUES FROM FEDERAL SOURCES                                           4,212,088        2,902,625        2,213,104
      TOTAL GRANTS AND ENTITLEMENTS                                                 5,233,576        3,791,635        3,126,316
      TOTAL REVENUES/SOURCES                                                       49,436,044       53,756,172       52,370,098
                                                       UNION - ROSELLE BORO

                                                   Advertised Appropriations

                Budget Category                                Account          2010-11          2011-12         2012-13 
                                                                             Expenditures      Rev. Approp.   Appropriations
      GENERAL CURRENT EXPENSE
      Instruction:
      Regular Programs                                      11-1XX-100-XXX         12,418,157       12,695,529       13,563,016
      Special Education                                     11-2XX-100-XXX          4,013,520        3,989,384        3,991,249
      Basic Skills/Remedial                                 11-230-100-XXX            731,162          748,450          719,659
      Bilingual Education                                   11-240-100-XXX          1,261,677        1,259,146        1,416,273
      School Sponsored Athletics                            11-402-100-XXX            423,598          475,817          482,553
      Other Instructional Programs                          11-4XX-100-XXX            174,477          178,430          178,402
      Before/After School Programs                          11-421-XXX-XXX            101,300          136,784          140,092
      Other Supplemental/At-Risk Programs                   11-424-XXX-XXX             95,204          120,469          122,878
      Support Services:
      Tuition                                               11-000-100-XXX          4,369,280        5,026,051        4,591,812
      Attendance and Social Work Services                   11-000-211-XXX            150,984          159,390          160,683
      Health Services                                       11-000-213-XXX            464,685          538,216          545,294
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217          1,032,878          976,537          928,429
      Guidance                                              11-000-218-XXX            824,824          900,259          897,655
      Child Study Teams                                     11-000-219-XXX            998,119        1,014,218        1,028,627
      Improvement of Instructional Services                 11-000-221-XXX            316,183          382,858          560,202
      Educational Media Services - School Library           11-000-222-XXX            248,381          360,016          400,389
      Instructional Staff Training Services                 11-000-223-XXX             63,713          132,442          134,405
      General Administration                                11-000-230-XXX          1,008,722          837,591          792,133
      School Administration                                 11-000-240-XXX          1,898,552        2,133,791        2,036,782
      Central Svcs & Admin Info Technology                  11-000-25X-XXX            957,638        1,133,060        1,022,920
      Operation and Maintenance of Plant Services           11-000-26X-XXX          3,446,889        4,052,296        3,969,242
      Student Transportation Services                       11-000-270-XXX          1,406,969        2,770,591        1,699,988
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX          6,956,295        7,763,017        8,356,041
      Total Support Services Expenditures                                          24,144,112       28,180,333       27,124,602
      TOTAL GENERAL CURRENT EXPENSE                                                43,363,207       47,784,342       47,738,724

      CAPITAL EXPENDITURES
      Equipment                                             12-XXX-XXX-73X             44,977          379,606           73,693
      Facilities Acquisition and Construction Services      12-000-4XX-XXX            299,895        1,684,987        1,273,304
      Capital Reserve-Transfer to Capital Expend Fund       12-000-4XX-931            423,738
      TOTAL CAPITAL EXPENDITURES                                                      768,610        2,064,593        1,346,997

      SPECIAL SCHOOLS
      Adult Education - Local:
      Support Services                                      13-602-200-XXX              8,400            8,400            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             62,251          107,202          149,661
      OPERATING BUDGET GRAND TOTAL                                                 44,202,468       49,964,537       49,243,782

      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        20-XXX-XXX-XXX             30,976            5,550           20,482
      Preschool Education Aid:
      Instruction                                           20-218-100-XXX            509,873          338,375          341,741
      Support Services                                      20-218-200-XXX             79,305          151,405          157,309
      TOTAL PRESCHOOL EDUCATION AID                                                   589,178          489,780          499,050
      Other State Projects:
      Nonpublic Textbooks                                   20-XXX-XXX-XXX             46,137           34,460           34,460
      Nonpublic Auxiliary Services                          20-XXX-XXX-XXX            170,773          173,642          173,642
      Nonpublic Handicapped Services                        20-XXX-XXX-XXX            121,814          134,470          134,470
      Nonpublic Nursing Services                            20-XXX-XXX-XXX             55,227           51,108           51,108
      Other Special Projects                                20-XXX-XXX-XXX              7,383
      Total State Projects                                                            990,512          883,460          892,730
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX            626,537          611,177          611,177
      Title II                                              20-XXX-XXX-XXX             91,296           96,590           96,590
      Title III                                             20-XXX-XXX-XXX             55,435           65,141           65,141
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX          1,519,239          905,745          905,745
      Vocational Education                                  20-XXX-XXX-XXX             25,142
      Other Special Projects                                20-XXX-XXX-XXX          1,894,439        1,223,972          534,451
      Total Federal Projects                                                        4,212,088        2,902,625        2,213,104
      TOTAL GRANTS AND ENTITLEMENTS                                                 5,233,576        3,791,635        3,126,316
      Total Expenditures                                                           49,436,044       53,756,172       52,370,098

      DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
 0250XLocal Contribution - Transfer to Special Revenue      11-1XX-100-93X
      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                                          49,436,044       53,756,172       52,370,098
 

                                                       UNION  -  ROSELLE BORO

                                          Advertised Recapitulation of Balance

                                                              Audited               Audited              Estimated             Estimated
                                                              Balance               Balance               Balance               Balance
      Budget Category                                        6/30/2010             6/30/2011             6/30/2012             6/30/2013

      Unrestricted:
        General Operating Budget                             1,194,321             2,129,547             1,403,064               900,000
        Repayment of Debt                                            0                     0                     0                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                    505,850             2,082,112                     0                     0
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                      0                     0                     0                     0
            Legal Reserve                                    4,259,390             1,607,882             1,607,882                     0
            Tuition Reserve                                          0                     0                     0                     0
            Current Expense Emergency Reserve                        0                     0                     0                     0
         Repayment of Debt:
            Restricted for Repayment of Debt                         0                     0                     0                     0
 



                                                       UNION  -  ROSELLE BORO

                                               Advertised Per Pupil Cost Calculations

                                                     2012 - 2013

                                                    2009-10        2010-11           2011-12       2011-12       2012-2013
                                                     Actual         Actual           Original      Revised       Proposed
                                                                                      Budget        Budget        Budget
 Per Pupil Cost Calculations:                          (1)            (2)              (3)           (4)            (5)

Total Budgetary Comparative Per Pupil Cost                 13477           13715          14433          14943          15710
Total Classroom Instruction                                 8376            8717           9032           9174           9856
Classroom-Salaries and Benefits                             7759            7976           8493           8487           9160
Classroom-General Supplies and Textbooks                     517             548            354            480            504
Classroom-Purchased Services and Other                        99             194            185            208            193
Total Support Services                                      1724            1769           1988           2038           2184
Support Services-Salaries and Benefits                      1272            1326           1517           1506           1690
Total Administrative Costs                                  1678            1688           1721           1874           1804
Administration-Salaries and Benefits                        1396            1365           1484           1585           1552
Legal Costs                                                    0              95            119             67             52
Total Operations and Maintenance of Plant                   1507            1357           1482           1644           1643
Operations & Maintenance of Plant-Salary & Ben.              526             531            563            628            651
Board Contribution to Food Services                            0               0              0              0              0
Total Extracurricular Costs                                  192             182            210            211            221
Total Equipment Costs                                         91              16             52            140             28
Employee Benefits as a % of Salaries                        27.4            28.7           32.6           30.5           31.3


 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
 are contained in the 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, when available.  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 Budgetary 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 Budgetary
 comparative per pupil cost, although all components are not shown.

                                                       UNION  -  ROSELLE BORO

                Unusual Revenues and Appropriations
                ___________________________________

Line Number   Revenue Source or               12-13 Amount           Description of circumstances
                Approp. Due to    



Total Unusual Revenues: 
                                   0                   Total Unusual Appropriations:               0

                               UNION  -  ROSELLE BORO

Shared Services -- Description of Shared Services
_________________________________________________

  1.  Educational Data Services provieds shared services with 350 other    
  districts for the purchase of general educational supplies, materials,   
  and equipment.                                                           
                                                                           
  2.  ACES is a consortium in which our district joined for several        
  years in order to provide gas and electric power on the open market.     
                                                                           
  3.  Roselle Board of Education contracts with UCESC for shared           
  services for Transportation and Special Education Services and           
  NonPublic Services.                                                      
                                                                           
  4. Roselle Board of Education and the Borough of Roselle shares          
  the cost of gasoline, trash removal and snow removal.                    
                                                                           
  5. The Roselle Board of Education approved a resolution for the use of   
  the State of NJ, Dept. of Treasury, Division of purchase & property      
  (DPP)'s distribution and support services for a variety of paper         
  products and janitoral services.                                         
                                                                           
                                                                           
  6.  The Roselle Board of Education approved a resolution to join the     
  Education Risk Insurance Consortium-North.                               
                                                                           
  7.  The Roselle Board of Education has shared special education          
  services with Roselle Park Board of Education.                           
                                                                           
  8.  NJSBIG                                                               
                                                                           
  9.  The Roselle Board of Education approved a resolution to participate  
  with Union County Shared Serivces programs, "Shared Services",           
  "Cooperative Purchasing", "Cooperative Pricing: and other procurement    
  opportunities.                                                           
                                                                           
  10.  The Roselle Board of Education approved a resolution to participate 
  with Middlesex Regional Education Services Commission Cooperative        
  Pricing System.                                                          
                                                                           
  11.  The Roselle Board of Education approved a resolution to participate 
  with Hudson County Educational Services Commission Cooperative           
  Purchasing Program.                                                      

                               UNION  -  ROSELLE BORO

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       23,438,800 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 )           781,311,070 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           2.9999 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              23,438,800 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 )           781,311,070 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  2.9999 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       23,438,800 (G)
Estimated Equalized Valuation (as of 10/01/2011 )           1,492,814,535 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.5701 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              23,438,800 (J)
Estimated Equalized Valuation (as of 10/01/2011 )           1,492,814,535 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.5701 (L)

                               UNION  -  ROSELLE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Luiggi C. Campana        
 Job Title                              Business Administrator        
                                        BOARD SECRETARY               
 Base Annual Salary                     138,627
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2012
   Ending Date of Contract              06/30/2013
   Annual Work Days                     250
   Annual Vacation Days                  20
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  27,993
 Description of:
   Buyback of Sick Days               Only if retiring, maximum eligible    
   Buyback of Vac. Days               Only if retiring                      
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                               UNION  -  ROSELLE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Kelvin White             
 Job Title                              Coordinator/Dir./Mgr./Supvr.  
                                        Facilities Manager            
 Base Annual Salary                      93,784
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2012
   Ending Date of Contract              06/30/2013
   Annual Work Days                     250
   Annual Vacation Days                  15
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  21,097
 Description of:
   Buyback of Sick Days               Only if retiring, maximum eligible    
   Buyback of Vac. Days               Only if retiring                      
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                               UNION  -  ROSELLE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Kevin West               
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     163,013
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2012
   Ending Date of Contract              06/30/2013
   Annual Work Days                     250
   Annual Vacation Days                  20
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  40,950
 Description of:
   Buyback of Sick Days               Only if retiring, maximum eligible    
   Buyback of Vac. Days               Only if retiring                      
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            

                               UNION  -  ROSELLE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Dana Walker              
 Job Title                              Assistant Superintendent      
                                        Curriculum and Instruction    
 Base Annual Salary                     136,990
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2012
   Ending Date of Contract              06/30/2013
   Annual Work Days                     250
   Annual Vacation Days                  20
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                  25,802
 Description of:
   Buyback of Sick Days               Only if retiring, maximum eligible    
   Buyback of Vac. Days               Only if retiring                      
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            

 Additional Comments