>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>HUDSON  >>NORTH BERGEN TWP

User Friendly Budgets
2009

HUDSON - NORTH BERGEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,4726,5316,539
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time1,005974975
Pupils on Roll - Special Shared-Time100
Private School Placements263232
spacing
Pupils Sent to Other Dists-Spec Ed Prog798082
Pupils Received274292308
Pupils in State Facilities599

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 357,268 1,282,306
Transfers from Other Funds 10-5200 -31,037 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 37,591,021 37,591,021 38,342,841
Tuition 10-1300 2,638,545 2,581,200 3,757,155
Unrestricted Miscellaneous Revenues 10-1XXX 923,595 701,006 505,000
SUBTOTAL  41,153,161 40,873,227 42,604,996
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 18,694,706 0 0
Abbott-Bordered District Aid 10-3119 8,014,023 0 0
Transportation Aid 10-3120 688,300 0 0
Special Education Aid 10-3130 3,865,527 0 0
Bilingual Education 10-3140 1,041,766 0 0
Stabilization Aid 10-3171 463,525 0 0
Extraordinary Aid 10-3131 290,747 532,762 0
Consolidated Aid 10-3195 773,087 0 0
Additional Formula Aid 10-3196 2,119,094 0 0
Other State Aids 10-3XXX 2,639,999 1,523,134 0
Categorical Special Education Aid 10-3132 0 3,945,409 4,073,200
Equalization Aid 10-3176 0 46,609,086 49,090,643
Categorical Security Aid 10-3177 0 2,315,082 2,261,538
Categorical Transportation Aid 10-3121 0 568,979 685,103
SUBTOTAL  38,590,774 55,494,452 56,110,484
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 28,145 6,500 205,986
SUBTOTAL  28,145 6,500 205,986
Adjustment for Prior Year Encumbrances  0 430,030 0
Actual Revenues (Over)/Under Expenditures  1,806,628 0 0
TOTAL OPERATING BUDGET  81,547,671 97,161,477 100,203,772
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 82,990 90,651 70,000
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 52,381 0 881,354
Early Childhood Program Aid 20-3211 5,493,985 2,867,087 0
Demonstrably Effective Program Aid 20-3212 3,383,274 0 0
Preschool Education Aid 20-3218 0 0 2,962,848
Other Restricted Entitlements 20-32XX 77 33,765 1,360,843
TOTAL REVENUES FROM STATE SOURCES  8,929,717 2,900,852 5,205,045
Revenues from Federal Sources:
Title I 20-4411-4416 1,422,699 3,465,808 2,914,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,744,893 1,698,008 1,443,400
Other 20-4XXX 736,711 709,877 577,200
TOTAL REVENUES FROM FEDERAL SOURCES  3,904,303 5,873,693 4,935,200
TOTAL GRANTS AND ENTITLEMENTS  12,917,010 8,865,196 10,210,245
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 13,450 21,898
Transfers from Other Funds 40-5200 15,880 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,495,965 1,548,488 1,551,343
Miscellaneous 40-1XXX 1,938 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,497,903 1,548,488 1,551,343
Revenues from State Sources:
Debt Service Aid Type II 40-3160 619,497 646,355 666,069
TOTAL LOCAL REPAYMENT OF DEBT  2,133,280 2,208,293 2,239,310
Actual Revenues (Over)/Under Expenditures  540 0 0
TOTAL REPAYMENT OF DEBT  2,133,820 2,208,293 2,239,310
TOTAL REVENUES/SOURCES  96,598,501 108,234,966 112,653,327

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX27,812,84230,639,30931,842,150
Special Education 11-2XX-100-XXX5,260,4785,765,5966,270,395
Basic Skills/Remedial 11-230-100-XXX02,511,9492,593,000
Bilingual Education 11-240-100-XXX2,491,6823,040,6473,152,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX245,575346,485353,200
School Sponsored Athletics 11-402-100-XXX1,016,8671,014,0501,045,000
Before/After School Programs 11-421-XXX-XXX00100,000
Community Services Programs/Operations 11-800-330-XXX0175,000175,000
Support Services:
Tuition 11-000-100-XXX3,946,6524,455,5754,735,986
Attendance and Social Work Services 11-000-211-XXX476,700567,570590,375
Health Services 11-000-213-XXX858,724980,5511,017,450
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,296,5501,588,1611,622,600
Guidance 11-000-218-XXX1,325,8931,402,2201,447,560
Child Study Teams 11-000-219-XXX1,601,5311,710,9531,766,640
Improvement of Instructional Services 11-000-221-XXX860,4571,397,9761,453,200
Educational Media Services - School Library 11-000-222-XXX265,997343,763354,965
Instructional Staff Training Services 11-000-223-XXX29,650407,361430,200
General Administration 11-000-230-XXX2,322,1812,255,1492,175,740
School Administration 11-000-240-XXX4,344,5085,132,3745,236,640
Central Svcs & Admin Info Technology 11-000-25X-XXX1,830,4751,908,2151,952,635
Operation and Maintenance of Plant Services 11-000-26X-XXX8,034,7418,678,9359,237,590
Student Transportation Services 11-000-270-XXX3,315,0693,554,5353,538,855
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,486,02714,976,29114,278,000
Total Support Services Expenditures 42,995,15549,359,62949,838,436
TOTAL GENERAL CURRENT EXPENSE 79,822,59992,852,66595,369,181
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X184,007143,060152,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,045,8653,531,4824,020,000
TOTAL CAPITAL EXPENDITURES 1,229,8723,674,5424,172,600
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX350,280385,080400,485
Support Services 13-422-200-XXX12,94513,40013,935
Total Summer School 363,225398,480414,420
TOTAL SPECIAL SCHOOLS 363,225398,480414,420
Transfer of Funds to Charter Schools 10-000-100-56X131,975235,790247,571
OPERATING BUDGET GRAND TOTAL 81,547,67197,161,477100,203,772
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX82,99090,65170,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX3,110,9871,497,1452,000,069
Support Services 20-218-200-XXX2,376,0921,369,9421,742,300
Facilities Acquisition and Construction Services 20-218-400-XXX59,2870101,833
TOTAL PRESCHOOL EDUCATION AID 5,546,3662,867,0873,844,202
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX2,589,99000
Support Services 20-212-200-XXX783,66800
Facilities Acquisition and Construction Services 20-212-400-XXX5,69200
Contribution to Charter Schools 20-212-100-56X3,92400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 3,383,27400
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX7733,7651,360,843
Total State Projects 8,929,7172,900,8525,205,045
Federal Projects:
Title I 20-XXX-XXX-XXX1,422,6993,465,8082,914,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,744,8931,698,0081,443,400
Other Special Projects 20-XXX-XXX-XXX736,711709,877577,200
Total Federal Projects 3,904,3035,873,6934,935,200
TOTAL GRANTS AND ENTITLEMENTS 12,917,0108,865,19610,210,245
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,133,8202,208,2932,239,310
TOTAL REPAYMENT OF DEBT 2,133,8202,208,2932,239,310
Total Expenditures 96,598,501108,234,966112,653,327

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget2,333,7631,850,0273,042,7591,760,453
  Repayment of Debt35,88835,34821,8980
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve821,164000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,52211,00511,75411,76012,164
Total Classroom Instruction6,4126,7887,3077,1507,411
Classroom-Salaries and Benefits6,0836,4576,9086,7506,977
Classroom-General Supplies and Textbooks303294355309340
Classroom-Purchased Services and Other2636449194
Total Support Services1,3921,3831,5021,5021,576
Support Services-Salaries and Benefits1,1801,1591,2551,2861,339
Total Administrative Costs1,2541,3451,3651,4781,471
Administration-Salaries and Benefits1,0461,0911,1381,2211,243
Total Operations and Maintenance of Plant1,2291,2291,3231,3271,400
Operations & Maintenance of Plant-Salary & Ben.765772840841908
Total Food Services Costs00000
Total Extracurricular Costs173195190211214
Total Equipment Costs5034191934
Employee Benefits as a % of Salaries24.623.525.324.822.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,342,841 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,489,963,745 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5399 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,894,184 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,489,963,745 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6022 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,342,841 (G)
Estimated Equalized Valuation (as of 10/01/2008)5,988,742,674 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6402 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,894,184 (J)
Estimated Equalized Valuation (as of 10/01/2008)5,988,742,674 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6662 (L)