>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>HUDSON  >>JERSEY CITY

User Friendly Budgets
2008

HUDSON - JERSEY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time27,67627,38127,238
Pupils on Roll Regular Shared-Time100
Pupils on Roll Reg Accr. Adult High Sch28600
spacing
Pupils on Roll - Special Full-Time4,4124,0454,045
Private School Placements146147147
spacing
Pupils Sent to Contracted Preschool Prog2,0431,9212,269
Pupils Sent to Other Districts-Reg Prog024
Pupils Sent to Other Dists-Spec Ed Prog286244244
Pupils Received101010
Pupils in State Facilities155172172

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 19,000,000 19,000,000
Transfers from Other Funds 10-5200 933 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 79,624,878 82,809,873 86,122,268
Tuition 10-1300 9,314 203,118 203,116
Interest Earned on Capital Reserve Funds 10-1XXX 3,949,383 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,882,630 3,450,000 4,650,000
SUBTOTAL  85,466,205 86,462,991 90,975,384
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 140,686,297 140,686,297 0
Supplemental Core Curriculum Standards Aid 10-3112 37,475,295 37,475,295 0
Education Opportunity Aid 10-3117 174,840,105 177,246,079 0
Discretionary Education Opportunity Aid 10-3118 0 12,064,460 0
Transportation Aid 10-3120 3,624,557 3,624,557 0
Special Education Aid 10-3130 19,778,459 19,778,459 0
Bilingual Education 10-3140 2,936,604 2,936,604 0
Stabilization Aid 10-3171 100,000 100,000 0
Extraordinary Aid 10-3131 538,522 0 785,679
Consolidated Aid 10-3195 3,595,195 3,595,195 0
Other State Aids 10-3XXX 1,882,930 0 0
Categorical Special Education Aid 10-3132 0 0 16,385,592
Equalization Aid 10-3176 0 0 277,591,645
Categorical Security Aid 10-3177 0 0 10,706,270
Adjustment Aid 10-3178 0 0 111,159,233
Categorical Transportation Aid 10-3121 0 0 1,890,998
SUBTOTAL  385,457,964 397,506,946 418,519,417
Revenues from Federal Sources:
IMPACT Aid 10-4100 0 62,222 0
Medicaid Reimbursement 10-4200 687,617 240,000 1,208,021
SUBTOTAL  687,617 302,222 1,208,021
Adjustment for Prior Year Encumbrances  0 700,382 0
Actual Revenues (Over)/Under Expenditures  -7,387,940 0 0
TOTAL OPERATING BUDGET  464,224,779 503,972,541 529,702,822
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 28,814 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 43,977,722 26,321,860 0
Demonstrably Effective Program Aid 20-3212 13,521,189 13,521,189 0
Preschool Education Aid 20-3218 0 0 54,452,436
Preschool Expansion Aid 20-3215 0 26,219,900 0
Other Restricted Entitlements 20-32XX 8,519,742 4,903,941 4,903,941
TOTAL REVENUES FROM STATE SOURCES  66,018,653 70,966,890 59,356,377
Revenues from Federal Sources:
Title I 20-4411-4416 17,222,213 16,366,573 16,366,573
Title VI 20-4417-4418 0 94,380 94,380
I.D.E.A. Part B (Handicapped) 20-4420-4429 11,335,901 9,029,175 9,029,175
Vocational Education 20-4430 0 606,659 606,659
Adult Basic Education 20-4440 0 603,183 603,183
Private Industry Council (JTPA) 20-4700 0 300,000 300,000
Other 20-4XXX 8,753,130 9,862,612 9,862,612
TOTAL REVENUES FROM FEDERAL SOURCES  37,311,244 36,862,582 36,862,582
Transfers from Operating Budget-PreK/K 20-5200 5,557,701 5,607,565 1,500,000
TOTAL GRANTS AND ENTITLEMENTS  108,916,412 113,437,037 97,718,959
TOTAL REVENUES/SOURCES  573,141,191 617,409,578 627,421,781
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 5,557,701 5,607,565 1,500,000
TOTAL REVENUES/SOURCES NET OF TRANSFERS  567,583,490 611,802,013 625,921,781

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX29,567,25437,211,06335,499,955
Special Education 11-2XX-100-XXX2,272,0294,301,2824,480,827
Bilingual Education 11-240-100-XXX241,963194,554172,170
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX297,362482,404415,130
School Sponsored Athletics 11-402-100-XXX3,105,2063,392,6463,308,479
Support Services:
Tuition 11-000-100-XXX21,977,54322,106,27721,062,905
Attendance and Social Work Services 11-000-211-XXX213,533277,244402,830
Health Services 11-000-213-XXX1,727,9862,616,7942,646,987
Students - Related & Extraordinary 11-000-216,2176,376,2486,405,0146,215,986
Guidance 11-000-218-XXX263,207352,386684,220
Child Study Teams 11-000-219-XXX9,652,21510,139,16312,364,947
Improvement of Instructional Services 11-000-221-XXX8,504,35210,306,63710,892,631
Educational Media Services - School Library 11-000-222-XXX765,422836,686756,707
Instructional Staff Training Services 11-000-223-XXX860,8791,002,5181,172,969
General Administration 11-000-230-XXX8,918,04010,153,12410,645,575
School Administration 11-000-240-XXX785,688787,951747,747
Central Svcs & Admin Info Technology 11-000-25X-XXX8,144,3578,583,8308,918,484
Operation and Maintenance of Plant Services 11-000-26X-XXX50,522,92352,311,92152,320,052
Student Transportation Services 11-000-270-XXX12,380,98714,382,37214,888,136
Personal Services - Employee Benefits 11-XXX-XXX-2XX24,489,81827,069,85828,003,336
Total Support Services Expenditures 155,583,198167,331,775171,723,512
TOTAL GENERAL CURRENT EXPENSE 191,067,012212,913,724215,600,073
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X482,570802,8251,066,379
Facilities Acquisition and Construction Services 12-000-4XX-XXX280,8511,397,0002,280,000
TOTAL CAPITAL EXPENDITURES 763,4212,199,8253,346,379
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX2,842,1821,709,7751,812,049
Support Services 13-422-200-XXX207,409291,956332,657
Total Summer School 3,049,5912,001,7312,144,706
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX145,729370,509371,000
Support Services 13-601-200-XXX10,82559,74558,745
Total Accredited Evening/Adult HS/Post-Grad. 156,554430,254429,745
Adult Education - Local:
Instruction 13-602-100-XXX675,685570,608590,121
Support Services 13-602-200-XXX217,125172,848174,197
Total Adult Education - Local 892,810743,456764,318
Vocational Evening - Local:
Instruction 13-629-100-XXX126,054152,000152,000
Support Services 13-629-200-XXX9,53426,55226,552
Total Vocational Evening - Local 135,588178,552178,552
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX170,281214,886312,730
Support Services 13-631-200-XXX18,04336,38163,967
Total Evening School for Foreign-Born - Local 188,324251,267376,697
TOTAL SPECIAL SCHOOLS 4,422,8673,605,2603,894,018
Transfer of Funds to Charter Schools 10-000-100-56X25,735,21631,295,95835,641,612
General Fund Contribution to SBB 10-000-520-930242,236,263253,957,774271,220,740
OPERATING BUDGET GRAND TOTAL 464,224,779503,972,541529,702,822
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX28,81400
Early Childhood Program Aid:
Instruction 20-211-100-XXX18,590,31416,721,62019,067,271
Support Services 20-211-200-XXX30,941,69339,554,75236,851,150
Facilities Acquisition and Construction Services 20-211-400-XXX3,41624,01434,015
Contribution to Charter Schools 20-211-100-56X01,848,9390
TOTAL EARLY CHILDHOOD PROGRAM AID 49,535,42358,149,32555,952,436
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX354,375347,357347,357
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,197,5722,871,5772,871,577
Nonpublic Handicapped Services 20-XXX-XXX-XXX969,440953,678953,678
Nonpublic Nursing Services 20-XXX-XXX-XXX521,540481,729481,729
Nonpublic Technology Initiative 20-XXX-XXX-XXX195,552249,600249,600
Other Special Projects 20-XXX-XXX-XXX4,281,26300
Total State Projects 58,055,16563,053,26660,856,377
Federal Projects:
Title I 20-XXX-XXX-XXX17,222,2135,500,9037,421,717
Title VI 20-XXX-XXX-XXX094,38094,380
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX11,335,9019,029,1759,029,175
Vocational Education 20-XXX-XXX-XXX0606,659606,659
Adult Basic Education 20-XXX-XXX-XXX0603,183603,183
Private Industry Council (JTPA) 20-XXX-XXX-XXX0300,000300,000
Other Special Projects 20-XXX-XXX-XXX8,753,1306,597,2226,597,222
Total Federal Projects 37,311,24422,731,52224,652,336
Grant & Entitlements Cont to SBB 20-XXX-XXX-93013,521,18927,652,24912,210,246
TOTAL GRANTS AND ENTITLEMENTS 108,916,412113,437,03797,718,959
REPAYMENT OF DEBT
Total Expenditures 573,141,191617,409,578627,421,781
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9305,557,7015,607,5651,500,000
TOTAL EXPENDITURES NET OF TRANSFERS 567,583,490611,802,013625,921,781

 

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 Budget28,962,05729,081,69921,481,6999,993,344
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve271,5497,511,6457,511,6450
      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 Cost16,10015,63916,09117,07717,507
Total Classroom Instruction8,9309,1059,3469,99010,321
Classroom-Salaries and Benefits8,0048,3988,3738,9299,276
Classroom-General Supplies and Textbooks570393534567561
Classroom-Purchased Services and Other356314439494484
Total Support Services3,0332,3842,4552,5692,694
Support Services-Salaries and Benefits2,0322,0872,1162,1972,332
Total Administrative Costs1,3641,5351,6081,7511,749
Administration-Salaries and Benefits1,1881,3421,3921,5181,496
Total Operations and Maintenance of Plant2,5362,3602,4602,5682,553
Operations & Maintenance of Plant-Salary & Ben.1,5661,4691,5611,5941,570
Total Food Services Costs00000
Total Extracurricular Costs174171188180173
Total Equipment Costs3530405455
Employee Benefits as a % of Salaries22.92424.424.721.9

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-5200242,236,263253,957,774271,220,740
Adjustment for Prior Year Encumbrances 0803,3150
Restricted State Entitlements 15-32XX13,521,18913,521,1890
Restricted Federal Entitlements 15-44XX014,131,06012,210,246
Total SBB Resources 255,757,452282,413,338283,430,986
Appropriations:
Instruction 15-XXX-100-XXX178,022,004189,617,885194,795,251
Support Services 15-XXX-2XX-XXX90,739,25592,111,75388,195,198
Equipment 15-XXX-XXX-73X366,666683,700440,537
Total SBB Appropriations 269,127,925282,413,338283,430,986

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy86,122,268 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)5,716,019,239 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5067 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy86,122,268 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)5,716,019,239 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5067 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy86,122,268 (G)
Estimated Equalized Valuation (as of 10/01/2007)21,830,688,572 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3945 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy86,122,268 (J)
Estimated Equalized Valuation (as of 10/01/2007)21,830,688,572 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3945 (L)