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User Friendly Budgets
2008

HUDSON - NORTH BERGEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,5756,4726,472
Pupils on Roll Regular Shared-Time111
spacing
Pupils on Roll - Special Full-Time9541,0051,005
Pupils on Roll - Special Shared-Time011
Private School Placements242626
spacing
Pupils Sent to Other Dists-Spec Ed Prog727979
Pupils Received303274274
Pupils in State Facilities755

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,185,990 357,268
Transfers from Other Funds 10-5200 29,776 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 36,770,533 37,591,021 37,591,021
Tuition 10-1300 2,757,906 3,050,500 2,581,200
Unrestricted Miscellaneous Revenues 10-1XXX 1,073,233 585,000 350,000
SUBTOTAL  40,601,672 41,226,521 40,522,221
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 18,694,706 18,694,706 0
Abbott-Bordered District Aid 10-3119 8,014,023 8,014,023 0
Transportation Aid 10-3120 688,300 688,300 0
Special Education Aid 10-3130 3,865,527 3,865,527 0
Bilingual Education 10-3140 1,041,766 1,041,766 0
Stabilization Aid 10-3171 463,525 463,525 0
Extraordinary Aid 10-3131 295,282 0 532,762
Consolidated Aid 10-3195 773,087 773,087 0
Additional Formula Aid 10-3196 1,043,889 2,119,094 0
Other State Aids 10-3XXX 74,293 2,505,932 1,523,134
Categorical Special Education Aid 10-3132 0 0 3,945,409
Equalization Aid 10-3176 0 0 46,609,086
Categorical Security Aid 10-3177 0 0 2,315,082
Categorical Transportation Aid 10-3121 0 0 568,979
SUBTOTAL  34,954,398 38,165,960 55,494,452
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 52,331 5,000 6,500
SUBTOTAL  52,331 5,000 6,500
Adjustment for Prior Year Encumbrances  0 871,400 0
Actual Revenues (Over)/Under Expenditures  1,394,606 0 0
TOTAL OPERATING BUDGET  77,032,783 81,454,871 96,380,441
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 54,668 67,611 50,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 1,332,421 0
Early Childhood Program Aid 20-3211 6,030,077 5,933,180 0
Demonstrably Effective Program Aid 20-3212 3,315,580 3,336,196 0
Preschool Education Aid 20-3218 0 0 2,867,087
Other Restricted Entitlements 20-32XX 1,332,154 84,222 0
TOTAL REVENUES FROM STATE SOURCES  10,677,811 10,686,019 2,867,087
Revenues from Federal Sources:
Title I 20-4411-4416 1,619,505 1,460,858 1,241,000
Title VI 20-4417-4418 0 17,683 15,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,667,151 1,745,874 1,484,000
Other 20-4XXX 729,902 782,490 550,000
TOTAL REVENUES FROM FEDERAL SOURCES  4,016,558 4,006,905 3,290,000
Transfers from Operating Budget-PreK/K 20-5200 29,776 0 0
TOTAL GRANTS AND ENTITLEMENTS  14,778,813 14,760,535 6,207,087
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 22,438 13,450
Transfers from Other Funds 40-5200 9,948 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,587,116 1,495,965 1,548,488
Miscellaneous 40-1XXX 3,502 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,590,618 1,495,965 1,548,488
Revenues from State Sources:
Debt Service Aid Type II 40-3160 532,391 619,497 646,355
TOTAL LOCAL REPAYMENT OF DEBT  2,132,957 2,137,900 2,208,293
Actual Revenues (Over)/Under Expenditures  -2,207 0 0
TOTAL REPAYMENT OF DEBT  2,130,750 2,137,900 2,208,293
TOTAL REVENUES/SOURCES  93,942,346 98,353,306 104,795,821
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 29,776 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  93,912,570 98,353,306 104,795,821

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX26,259,98527,128,15331,789,800
Special Education 11-2XX-100-XXX4,583,5975,299,8525,563,800
Basic Skills/Remedial 11-230-100-XXX003,111,800
Bilingual Education 11-240-100-XXX2,020,1212,240,0092,339,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX284,400290,970302,000
School Sponsored Athletics 11-402-100-XXX831,955891,559924,000
Support Services:
Tuition 11-000-100-XXX3,336,5013,556,7634,081,428
Attendance and Social Work Services 11-000-211-XXX454,647463,625486,500
Health Services 11-000-213-XXX845,359929,2001,028,600
Students - Related & Extraordinary 11-000-216,2171,316,7611,384,4651,376,000
Guidance 11-000-218-XXX1,399,6041,351,0451,400,500
Child Study Teams 11-000-219-XXX1,410,5441,623,0641,697,000
Improvement of Instructional Services 11-000-221-XXX979,741860,7001,663,220
Educational Media Services - School Library 11-000-222-XXX397,488305,730335,000
Instructional Staff Training Services 11-000-223-XXX5,25015,065330,000
General Administration 11-000-230-XXX1,922,3842,038,3181,979,200
School Administration 11-000-240-XXX4,352,7464,502,3004,841,665
Central Svcs & Admin Info Technology 11-000-25X-XXX1,589,6771,807,2401,703,900
Operation and Maintenance of Plant Services 11-000-26X-XXX8,028,3368,347,1908,606,000
Student Transportation Services 11-000-270-XXX2,968,1833,374,5173,539,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,389,65513,259,66715,110,891
Total Support Services Expenditures 41,396,87643,818,88948,178,904
TOTAL GENERAL CURRENT EXPENSE 75,376,93479,669,43292,209,804
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X49,838161,360140,560
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,198,5821,148,7353,500,000
TOTAL CAPITAL EXPENDITURES 1,248,4201,310,0953,640,560
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX308,106350,280371,100
Support Services 13-422-200-XXX012,97014,400
Total Summer School 308,106363,250385,500
TOTAL SPECIAL SCHOOLS 308,106363,250385,500
Transfer of Funds to Charter Schools 10-000-100-56X99,323112,094144,577
OPERATING BUDGET GRAND TOTAL 77,032,78381,454,87196,380,441
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX54,66867,61150,000
Early Childhood Program Aid:
Instruction 20-211-100-XXX3,423,3883,379,9461,314,392
Support Services 20-211-200-XXX2,316,0062,487,8741,552,695
Facilities Acquisition and Construction Services 20-211-400-XXX316,25959,2880
Contribution to Charter Schools 20-211-100-56X4,2006,0720
TOTAL EARLY CHILDHOOD PROGRAM AID 6,059,8535,933,1802,867,087
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX2,546,7392,998,7930
Support Services 20-212-200-XXX760,2861,540,9000
Facilities Acquisition and Construction Services 20-212-400-XXX5,841125,0000
Contribution to Charter Schools 20-212-100-56X2,7143,9240
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 3,315,5804,668,6170
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,332,15484,2220
Total State Projects 10,707,58710,686,0192,867,087
Federal Projects:
Title I 20-XXX-XXX-XXX1,619,5051,460,8581,241,000
Title VI 20-XXX-XXX-XXX017,68315,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,667,1511,745,8741,484,000
Other Special Projects 20-XXX-XXX-XXX729,902782,490550,000
Total Federal Projects 4,016,5584,006,9053,290,000
TOTAL GRANTS AND ENTITLEMENTS 14,778,81314,760,5356,207,087
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,130,7502,137,9002,208,293
TOTAL REPAYMENT OF DEBT 2,130,7502,137,9002,208,293
Total Expenditures 93,942,34698,353,306104,795,821
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93029,77600
TOTAL EXPENDITURES NET OF TRANSFERS 93,912,57098,353,306104,795,821

 

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 Budget4,899,6542,333,7631,968,9371,611,669
  Repayment of Debt33,68135,88813,4500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve00357,268357,268
      Legal Reserve237,246821,16400
      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 Cost10,02410,52210,95911,17611,754
Total Classroom Instruction6,0636,4126,5376,7887,307
Classroom-Salaries and Benefits5,7036,0836,1676,4196,908
Classroom-General Supplies and Textbooks328303325323355
Classroom-Purchased Services and Other3326444644
Total Support Services1,2721,3921,5611,5301,502
Support Services-Salaries and Benefits1,0681,1801,2641,2391,255
Total Administrative Costs1,2241,2541,3051,3301,365
Administration-Salaries and Benefits1,0161,0461,0931,0921,138
Total Operations and Maintenance of Plant1,2111,2291,3141,2791,323
Operations & Maintenance of Plant-Salary & Ben.736765814800840
Total Food Services Costs00000
Total Extracurricular Costs165173180183190
Total Equipment Costs4750284619
Employee Benefits as a % of Salaries22.724.625.425.125.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,591,021 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,479,379,114 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5161 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,139,509 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,479,379,114 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5786 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,591,021 (G)
Estimated Equalized Valuation (as of 10/01/2007)5,487,571,552 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6850 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,139,509 (J)
Estimated Equalized Valuation (as of 10/01/2007)5,487,571,552 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7132 (L)