06/26/2012                                             UNION  -  LINDEN CITY

                                                    Advertised Enrollments

      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                      5123                     5183                     5233

      Pupils on Roll Regular Shared-Time                      58                       20                       22



      Pupils on Roll - Special Full-Time                     789                      770                      770

      Pupils on Roll - Special Shared-Time                    50                       32                       35
      Subtotal - Pupils On Roll                              6020                     6005                     6060
      Private School Placements                               99                       89                      146



      Pupils Sent to Other Districts-Reg Prog                  1                                               134

      Pupils Sent to Other Dists-Spec Ed Prog                 53                       35                       49

      Pupils Received                                                                   7                        9

      Pupils in State Facilities                              14                        6                       15
 


                                                        UNION - LINDEN CITY

                                                      Advertised Revenues

      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                   3,000,000        3,000,000
      Withdrawal from Cap Res-for Local Share               10-307                                   1,000,000        1,499,445
      Withdrawal from Maint. Reserve                        10-310                                      26,669              175
      Transfers from Other Funds                            10-5200                   275,598

      Revenues from Local Sources:                                         
      Local Tax Levy                                        10-1210                77,779,082       78,533,587       79,664,168
      Tuition                                               10-1300                    46,702           45,987          149,188
      Interest Earned on Current Expense Emergency Res      10-1XXX                       784               64               80
      Interest Earned on Maintenance Reserve                10-1XXX                       972                2
      Interest Earned on Capital Reserve Funds              10-1XXX                     2,935            2,027              555
      Unrestricted Miscellaneous Revenues                   10-1XXX                   596,110          400,000          399,825
      SUBTOTAL                                                                     78,426,585       78,981,667       80,213,816

      Revenues from State Sources:                                         
      Extraordinary Aid                                     10-3131                   693,937                           693,937
      Other State Aids                                      10-3XXX                    31,822
      Categorical Special Education Aid                     10-3132                 3,398,099        3,398,099        3,570,192
      Equalization Aid                                      10-3176                14,550,873       15,582,253       16,974,527
      Categorical Security Aid                              10-3177                                                     340,871
      Categorical Transportation Aid                        10-3121                                                     205,724
      SUBTOTAL                                                                     18,674,731       18,980,352       21,785,251

      Revenues from Federal Sources:                                       
      Medicaid Reimbursement                                10-4200                   171,665          120,930          132,431
      Education Jobs Fund                                   18-4522                                    765,544
      SUBTOTAL                                                                        171,665          886,474          132,431
      Adjustment for Prior Year Encumbrances                                                         2,266,055
      Actual Revenues (Over)/Under Expenditures                                    -5,094,721
      TOTAL OPERATING BUDGET                                                       92,453,858      105,141,217      106,631,118
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX                    74,275           85,000          100,000

      Revenues from State Sources:                                         
      Preschool Education Aid - Pr Yr Carryover             20-3218                                                      79,228
      Preschool Education Aid                               20-3218                 1,941,947        2,084,056        2,434,698
      Other Restricted Entitlements                         20-32XX                   208,990          165,581          173,858
      TOTAL REVENUES FROM STATE SOURCES                                             2,150,937        2,249,637        2,687,784

      Revenues from Federal Sources:                                       
      Title I                                               20-4411-4416            1,658,899        1,024,490        1,411,091
      Title II                                              20-4451-4455              197,238          195,266          249,819
      Title III                                             20-4491-4494               92,710           65,545          114,234
      I.D.E.A. Part B (Handicapped)                         20-4420-4429            2,138,684        1,281,639        1,281,639
      Vocational Education                                  20-4430                    31,639
      Adult Basic Education                                 20-4440                   112,993           96,050           89,250
      Other                                                 20-4XXX                   694,504          721,116          458,175
      TOTAL REVENUES FROM FEDERAL SOURCES                                           4,926,667        3,384,106        3,604,208
      TOTAL GRANTS AND ENTITLEMENTS                                                 7,151,879        5,718,743        6,391,992
      TOTAL REVENUES/SOURCES                                                       99,605,737      110,859,960      113,023,110
                                                        UNION - LINDEN CITY

                                                   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         24,940,601       27,032,712       29,211,235
      Special Education                                     11-2XX-100-XXX          7,313,721        7,632,868        8,344,666
      Basic Skills/Remedial                                 11-230-100-XXX            333,379          506,677          331,000
      Bilingual Education                                   11-240-100-XXX          1,222,563        1,278,058        1,399,291
      Vocational Programs - Local                           11-3XX-100-XXX            698,089          810,837          817,831
      School-Spon. Co/Extra-Curr. Activities                11-401-100-XXX            161,815          311,405          323,590
      School Sponsored Athletics                            11-402-100-XXX            691,213          702,044          733,145
      Other Instructional Programs                          11-4XX-100-XXX            160,127
      Before/After School Programs                          11-421-XXX-XXX                               5,000            5,125
      Alternative Education Programs - Instructional        11-423-XXX-XXX                             160,000          164,000
      Support Services:
      Tuition                                               11-000-100-XXX          9,483,964       10,841,986       10,249,214
      Attendance and Social Work Services                   11-000-211-XXX            102,759           84,546          140,638
      Health Services                                       11-000-213-XXX          1,160,623        1,213,471        1,265,964
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217            718,414          760,405          794,484
      Guidance                                              11-000-218-XXX            919,185          990,154        1,034,548
      Child Study Teams                                     11-000-219-XXX          2,241,986        2,822,951        3,327,095
      Improvement of Instructional Services                 11-000-221-XXX          1,963,256        2,493,337        2,777,823
      Educational Media Services - School Library           11-000-222-XXX            605,104          808,212          708,456
      Instructional Staff Training Services                 11-000-223-XXX             18,972           79,285          187,390
      General Administration                                11-000-230-XXX          1,489,851        2,080,764        1,793,019
      School Administration                                 11-000-240-XXX          3,460,321        3,460,415        3,671,433
      Central Svcs & Admin Info Technology                  11-000-25X-XXX          1,708,327        2,011,822        2,317,556
      Interest Earned on Maintenance Reserve                10-606                                           2
      Operation and Maintenance of Plant Services           11-000-26X-XXX          9,168,341       11,191,796       10,147,064
      Student Transportation Services                       11-000-270-XXX          3,587,237        4,923,935        4,335,141
      Interest Earned on Current Expense Emergency Res      10-607                                          64               80
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX         15,518,284       18,194,893       16,754,289
      Total Support Services Expenditures                                          52,146,624       61,957,972       59,504,114
      TOTAL GENERAL CURRENT EXPENSE                                                87,668,132      100,397,639      100,834,077

      CAPITAL EXPENDITURES
      Interest Earned on Capital Reserve                    10-604                                       2,027              555
      Equipment                                             12-XXX-XXX-73X            147,988          324,936          639,200
      Facilities Acquisition and Construction Services      12-000-4XX-XXX          3,542,611        3,276,888        3,275,500
      Capital Reserve-Transfer to Capital Expend Fund       12-000-4XX-931          1,000,000        1,000,000        1,498,890
      TOTAL CAPITAL EXPENDITURES                                                    4,690,599        4,603,851        5,414,145

      SPECIAL SCHOOLS
      Summer School:
      Instruction                                           13-422-100-XXX             75,643          139,727          143,000
      Total Summer School                                                              75,643          139,727          143,000
      TOTAL SPECIAL SCHOOLS                                                            75,643          139,727          143,000
      Transfer of Funds to Charter Schools                  10-000-100-56X             19,484                           239,896
      OPERATING BUDGET GRAND TOTAL                                                 92,453,858      105,141,217      106,631,118

      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        20-XXX-XXX-XXX             74,275           85,000          100,000
      Preschool Education Aid:
      Instruction                                           20-218-100-XXX          1,644,381        1,786,095        2,211,420
      Support Services                                      20-218-200-XXX            297,566          297,961          302,506
      TOTAL PRESCHOOL EDUCATION AID                                                 1,941,947        2,084,056        2,513,926
      Other State Projects:
      Nonpublic Textbooks                                   20-XXX-XXX-XXX             11,923           10,290            8,746
      Nonpublic Auxiliary Services                          20-XXX-XXX-XXX            108,089           90,730          103,674
      Nonpublic Handicapped Services                        20-XXX-XXX-XXX             65,981           52,367           51,074
      Nonpublic Nursing Services                            20-XXX-XXX-XXX             14,346           12,194           10,364
      Other Special Projects                                20-XXX-XXX-XXX              8,651
      Total State Projects                                                          2,150,937        2,249,637        2,687,784
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX          1,658,899        1,024,490        1,411,091
      Title II                                              20-XXX-XXX-XXX            197,238          195,266          249,819
      Title III                                             20-XXX-XXX-XXX             92,710           65,545          114,234
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX          2,138,684        1,281,639        1,281,639
      Vocational Education                                  20-XXX-XXX-XXX             31,639
      Adult Basic Education                                 20-XXX-XXX-XXX            112,993           96,050           89,250
      Other Special Projects                                20-XXX-XXX-XXX            694,504          721,116          458,175
      Total Federal Projects                                                        4,926,667        3,384,106        3,604,208
      TOTAL GRANTS AND ENTITLEMENTS                                                 7,151,879        5,718,743        6,391,992
      Total Expenditures                                                           99,605,737      110,859,960      113,023,110

      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                                          99,605,737      110,859,960      113,023,110
 

                                                        UNION  -  LINDEN CITY

                                          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                               957,280             4,880,899             1,880,899             1,279,970
        Repayment of Debt                                            0                     0                     0                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                  5,144,364             8,122,898             7,124,925             5,626,035
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                426,669                26,842                   175                     0
            Legal Reserve                                    3,500,000             2,399,071             2,399,071                     0
            Tuition Reserve                                          0                     0                     0                     0
            Current Expense Emergency Reserve                  922,489               923,274               923,338               923,418
         Repayment of Debt:
            Restricted for Repayment of Debt                         0                     0                     0                     0
 



                                                        UNION  -  LINDEN CITY

                                               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                 12987           12775          14213          14452          14693
Total Classroom Instruction                                 8020            7847           8594           8601           8917
Classroom-Salaries and Benefits                             7784            7557           8261           8244           8419
Classroom-General Supplies and Textbooks                     148             191            195            219            273
Classroom-Purchased Services and Other                        88             100            139            138            225
Total Support Services                                      1830            1680           2011           2014           2149
Support Services-Salaries and Benefits                      1654            1509           1753           1750           1859
Total Administrative Costs                                  1218            1287           1402           1475           1474
Administration-Salaries and Benefits                        1011            1075           1101           1099           1128
Legal Costs                                                    0              37             30             46             46
Total Operations and Maintenance of Plant                   1738            1778           1986           2141           1930
Operations & Maintenance of Plant-Salary & Ben.             1053            1031           1085           1082           1102
Board Contribution to Food Services                            0               0              0              0              0
Total Extracurricular Costs                                  175             174            206            207            210
Total Equipment Costs                                         20              25             48             54            106
Employee Benefits as a % of Salaries                        27.4            30.1           32.8           32.8           28.2


 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  -  LINDEN CITY

                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  -  LINDEN CITY

Shared Services -- Description of Shared Services
_________________________________________________

  The district shares the following services with the unicipality:         
  Use of Facilities                                                        
  Garbage Disposal                                                         
  Fuel                                                                     
  Snow plowing                                                             

                                UNION  -  LINDEN CITY

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       79,098,878 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 )         2,778,972,234 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           2.8463 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              79,098,878 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 )         2,778,972,234 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  2.8463 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       79,098,878 (G)
Estimated Equalized Valuation (as of 10/01/2011 )           5,612,583,401 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.4093 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              79,098,878 (J)
Estimated Equalized Valuation (as of 10/01/2011 )           5,612,583,401 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.4093 (L)

                                UNION  -  LINDEN CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Rocco G. Tomazic         
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     202,758
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           01/01/2009
   Ending Date of Contract              01/31/2012
   Annual Work Days                     260
   Annual Vacation Days                  26
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 4,500
 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                  34,496
 Description of:
   Buyback of Sick Days               $150.00 per diem not to exceed $15000.
   Buyback of Vac. Days               per diem upon retirement              
   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  -  LINDEN CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Diana Braisted           
 Job Title                              Assistant Superintendent      
                                                                      
 Base Annual Salary                     152,241
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     260
   Annual Vacation Days                  23
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 2,682
 Bonuses                                    1,200
 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                  31,017
 Description of:
   Buyback of Sick Days               $100.00 per diem not to exceed $15,000
   Buyback of Vac. Days               per diem rate                         
   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  -  LINDEN CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Kathleen A. Gaylord      
 Job Title                              Business Administrator        
                                        Board Secretary               
 Base Annual Salary                     162,275
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     260
   Annual Vacation Days                  23
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 3,650
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                         4,000

 Post-Employment Benefits                  17,914
 Description of:
   Buyback of Sick Days               $100.00 per diem not to exceed $15000 
   Buyback of Vac. Days               per diem rate                         
   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  -  LINDEN CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Lawrence Miranda         
 Job Title                              Coordinator/Dir./Mgr./Supvr.  
                                                                      
 Base Annual Salary                     116,175
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     240
   Annual Vacation Days                  23
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                   649
 Bonuses                                    1,050
 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                  26,713
 Description of:
   Buyback of Sick Days               $70 per diem not to exceed $18000     
   Buyback of Vac. Days               per diem rate                         
   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  -  LINDEN CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   Janet Tuohy              
 Job Title                              Information Technology        
                                                                      
 Base Annual Salary                      87,662
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     240
   Annual Vacation Days                  21
   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                   6,804
 Description of:
   Buyback of Sick Days               $50 per diem no limit                 
   Buyback of Vac. Days               per diem rate                         
   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