>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>HUDSON  >>HUDSON COUNTY VOCATIONAL

User Friendly Budgets
2008

HUDSON - HUDSON COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6951,7601,912
Pupils on Roll Regular Shared-Time71630
Pupils on Roll Reg Accr. Adult High Sch1,0301,5070
spacing
Pupils on Roll - Special Full-Time169189205
Pupils on Roll - Special Shared-Time21150
Post-Secondary - Full Time3184420

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 319,081 297,161
Transfers from Other Funds 10-5200 -41,446 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 24,314,000 24,314,000 23,514,000
Tuition from LEAs 10-1310 754,253 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 324,690 500,000 400,000
SUBTOTAL  25,392,943 24,814,000 23,914,000
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,824,446 5,824,446 0
Transportation Aid 10-3120 347,709 347,709 0
Special Education Aid 10-3130 867,272 867,272 0
Stabilization Aid 10-3171 605,315 605,315 0
County Vocational Education Program Aid 10-3180 3,023,663 3,023,663 0
Aid for Adult and Post-Graduate Programs 10-3191 3,013,646 0 0
Post-Secondary Vocational Program Aid 10-3192 757,740 757,740 0
Consolidated Aid 10-3195 97,445 3,111,091 0
Additional Formula Aid 10-3196 476,691 967,683 0
Other State Aids 10-3XXX 142,000 1,143,300 1,681,812
Categorical Special Education Aid 10-3132 0 0 1,157,446
Equalization Aid 10-3176 0 0 18,252,718
Categorical Security Aid 10-3177 0 0 485,923
Categorical Transportation Aid 10-3121 0 0 405,440
SUBTOTAL  15,155,927 16,648,219 21,983,339
Actual Revenues (Over)/Under Expenditures  -990,778 0 0
TOTAL OPERATING BUDGET  39,516,646 41,781,300 46,194,500
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 1,347,317 1,352,464 0
Other Restricted Entitlements 20-32XX 496,410 0 0
TOTAL REVENUES FROM STATE SOURCES  1,843,727 1,352,464 0
Revenues from Federal Sources:
Title I 20-4411-4416 599,001 600,000 450,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 291,487 300,000 300,000
Vocational Education 20-4430 520,036 400,000 350,000
Other 20-4XXX 4,481,037 60,000 60,000
TOTAL REVENUES FROM FEDERAL SOURCES  5,891,561 1,360,000 1,160,000
TOTAL GRANTS AND ENTITLEMENTS  7,735,288 2,712,464 1,160,000
TOTAL REVENUES/SOURCES  47,251,934 44,493,764 47,354,500

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,241,6585,290,0006,215,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX329,872315,000325,000
School Sponsored Athletics 11-402-100-XXX378,391420,000450,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX165,307183,000193,000
Health Services 11-000-213-XXX284,120257,000243,000
Guidance 11-000-218-XXX2,020,1922,087,0002,205,000
Child Study Teams 11-000-219-XXX801,188907,000950,000
Improvement of Instructional Services 11-000-221-XXX180,782185,000197,000
Educational Media Services - School Library 11-000-222-XXX421,400456,000464,000
Instructional Staff Training Services 11-000-223-XXX35,00035,00035,000
General Administration 11-000-230-XXX1,710,0061,636,0001,780,000
School Administration 11-000-240-XXX935,5921,025,0001,105,000
Central Svcs & Admin Info Technology 11-000-25X-XXX857,882813,0001,022,500
Operation and Maintenance of Plant Services 11-000-26X-XXX4,989,2955,027,0005,520,000
Student Transportation Services 11-000-270-XXX2,652,6792,676,0002,905,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,193,3699,277,00010,195,000
Food Services 11-000-310-XXX169,490250,000250,000
Total Support Services Expenditures 23,416,30224,814,00027,064,500
TOTAL GENERAL CURRENT EXPENSE 34,085,35535,373,00039,989,500
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X12,06000
TOTAL CAPITAL EXPENDITURES 12,06000
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX3,600,7433,872,0003,650,000
Support Services 13-601-200-XXX1,380,9441,891,3001,770,000
Total Accredited Evening/Adult HS/Post-Grad. 4,981,6875,763,3005,420,000
TOTAL SPECIAL SCHOOLS 5,419,2316,408,3006,205,000
OPERATING BUDGET GRAND TOTAL 39,516,64641,781,30046,194,500
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,115,8611,129,5000
Support Services 20-212-200-XXX231,456222,9640
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,347,3171,352,4640
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX496,41000
Total State Projects 1,843,7271,352,4640
Federal Projects:
Title I 20-XXX-XXX-XXX599,001600,000450,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX291,487300,000300,000
Vocational Education 20-XXX-XXX-XXX520,036400,000350,000
Other Special Projects 20-XXX-XXX-XXX4,481,03760,00060,000
Total Federal Projects 5,891,5611,360,0001,160,000
TOTAL GRANTS AND ENTITLEMENTS 7,735,2882,712,4641,160,000
REPAYMENT OF DEBT
Total Expenditures 47,251,93444,493,76447,354,500

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,665,6292,373,4862,504,4052,207,244
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0121,0121,0121,012
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve343,190246,146246,146246,146
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost25,19726,06614,83714,27517,886
Total Classroom Instruction11,44411,4748,6058,2947,863
Classroom-Salaries and Benefits10,63110,3238,1147,8227,251
Classroom-General Supplies and Textbooks574629344331411
Classroom-Purchased Services and Other239522147141201
Total Support Services3,8924,0471,8081,7452,639
Support Services-Salaries and Benefits3,7213,8711,6901,6322,539
Total Administrative Costs3,1323,3011,4931,4402,225
Administration-Salaries and Benefits2,1022,3369899551,578
Total Operations and Maintenance of Plant4,3804,3962,1582,0792,920
Operations & Maintenance of Plant-Salary & Ben.1,9942,0358728421,293
Total Food Services Costs28133107103118
Total Extracurricular Costs618679316305444
Total Equipment Costs410000
Employee Benefits as a % of Salaries29.730.933.833.131.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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.