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User Friendly Budgets
2011-2012

SUSSEX - HAMBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time228223218
spacing
Pupils on Roll - Special Full-Time585959
Private School Placements322
spacing
Pupils Sent to Other Dists-Spec Ed Prog222

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 60,000
Withdrawal from Cap Res-for Local Share 10-307 0 200,400 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,396,802 3,532,674 3,603,326
Interest Earned on Capital Reserve Funds 10-1XXX 1,330 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 12,980 1,000 1,000
SUBTOTAL  3,411,112 3,534,674 3,605,326
Revenues from State Sources:
Extraordinary Aid 10-3131 23,393 0 0
Other State Aids 10-3XXX 2,073 0 0
Categorical Special Education Aid 10-3132 141,365 131,268 131,268
Equalization Aid 10-3176 449,017 650,970 650,970
Categorical Security Aid 10-3177 25,132 28,733 28,733
Adjustment Aid 10-3178 1,021,475 704,115 756,382
Categorical Transportation Aid 10-3121 44,913 47,287 47,287
SUBTOTAL  1,707,368 1,562,373 1,614,640
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,236 5,828 6,000
Equalization Aid - ARRA ESF 16-4520 95,823 0 0
Equalization Aid - ARRA GSF 17-4521 3,709 0 0
Education Jobs Fund 18-4522 0 0 60,429
SUBTOTAL  110,768 5,828 66,429
Actual Revenues (Over)/Under Expenditures  -172,206 0 0
TOTAL OPERATING BUDGET  5,057,042 5,303,275 5,346,395
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,002 4,100 0
Revenues from Federal Sources:
Title I 20-4411-4416 41,120 31,770 30,620
Title II 20-4451-4455 0 15,458 12,239
I.D.E.A. Part B (Handicapped) 20-4420-4429 145,865 82,046 82,046
Other 20-4XXX 9,589 495 0
TOTAL REVENUES FROM FEDERAL SOURCES  196,574 129,769 124,905
TOTAL GRANTS AND ENTITLEMENTS  198,576 133,869 124,905
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,082 323
Transfers from Other Funds 40-5200 322 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 226,572 230,125 220,497
TOTAL REVENUES FROM LOCAL SOURCES  226,572 230,125 220,497
TOTAL LOCAL REPAYMENT OF DEBT  226,894 232,207 220,820
Actual Revenues (Over)/Under Expenditures  6,407 0 0
TOTAL REPAYMENT OF DEBT  233,301 232,207 220,820
TOTAL REVENUES/SOURCES  5,488,919 5,669,351 5,692,120
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,488,919 5,669,351 5,692,120

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,615,3851,628,7151,808,199
Special Education 11-2XX-100-XXX516,027406,251380,956
Basic Skills/Remedial 11-230-100-XXX105,1905500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,93426,00026,000
School Sponsored Athletics 11-402-100-XXX15,92417,70017,700
Support Services:
Tuition 11-000-100-XXX245,219328,861295,427
Attendance and Social Work Services 11-000-211-XXX26,00027,04027,852
Health Services 11-000-213-XXX66,44174,91376,495
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21786,22892,91594,725
Guidance 11-000-218-XXX47,70448,08349,173
Child Study Teams 11-000-219-XXX174,722182,745186,884
Educational Media Services - School Library 11-000-222-XXX21,97023,89624,398
Instructional Staff Training Services 11-000-223-XXX2,5394,5004,500
General Administration 11-000-230-XXX271,301262,633230,341
School Administration 11-000-240-XXX100,95697,41879,912
Central Svcs & Admin Info Technology 11-000-25X-XXX116,920117,440110,109
Operation and Maintenance of Plant Services 11-000-26X-XXX547,488563,258623,337
Student Transportation Services 11-000-270-XXX210,267219,000234,379
Personal Services - Employee Benefits 11-XXX-XXX-2XX797,801890,287985,961
Food Services 11-000-310-XXX12,000010,000
Total Support Services Expenditures 2,727,5562,932,9893,033,493
TOTAL GENERAL CURRENT EXPENSE 4,998,0165,012,2055,266,348
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X15,4004,1500
Facilities Acquisition and Construction Services 12-000-4XX-XXX018,99611,047
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310200,4000
TOTAL CAPITAL EXPENDITURES 15,400224,54612,047
Transfer of Funds to Charter Schools 10-000-100-56X43,62666,52468,000
OPERATING BUDGET GRAND TOTAL 5,057,0425,303,2755,346,395
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,0024,1000
Federal Projects:
Title I 20-XXX-XXX-XXX41,12031,77030,620
Title II 20-XXX-XXX-XXX015,45812,239
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX145,86582,04682,046
Other Special Projects 20-XXX-XXX-XXX9,5894950
Total Federal Projects 196,574129,769124,905
TOTAL GRANTS AND ENTITLEMENTS 198,576133,869124,905
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX233,301232,207220,820
TOTAL REPAYMENT OF DEBT 233,301232,207220,820
Total Expenditures 5,488,9195,669,3515,692,120
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,488,9195,669,3515,692,120

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget179,535275,411305,411245,411
  Repayment of Debt8,8122,4053230
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve167,835244,16544,76545,765
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost16,48415,82815,78215,94417,350
Total Classroom Instruction9,7189,9489,4659,40410,458
Classroom-Salaries and Benefits9,2979,3378,7388,8359,515
Classroom-General Supplies and Textbooks270460537389757
Classroom-Purchased Services and Other152151190180186
Total Support Services2,2561,8722,0262,0652,205
Support Services-Salaries and Benefits2,0201,6781,8151,8371,970
Total Administrative Costs2,1902,0351,8752,0461,894
Administration-Salaries and Benefits1,6381,3821,4031,4081,382
Legal Costs0146188229
Total Operations and Maintenance of Plant2,1692,1232,2172,2302,537
Operations & Maintenance of Plant-Salary & Ben.1,164819911904990
Total Food Services Costs10430037
Total Extracurricular Costs142148200199208
Total Equipment Costs96550150
Employee Benefits as a % of Salaries30.92733.831.934.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.

 

Shared Services
  • HAMBURG BORO-ROAD SALT, SNOW PLOWING & VARIOUS OTHER SERVICES.
  • ALLIANCE FOR COMPETITIVE ENERGY SERVICES-ELECTRIC PURCHASED WHEN FEASIBLE
  • ALLIANCE FOR COMPETITIVE ENERGY SERVICES-NAT. GAS PURCHASED WHEN FEASIBLE
  • ALLIANCE FOR COMPETITIVE COMMUNICATIIONS-LONG DISTANCE PHONE SERVICE.
  • MORRIS CNTY ESC [ED-DATA]-GENERAL,ART,P/E & MAINTENANCE SUPPLY BID CO-OP.
  • NJ SCHOOL BOARD ASS. INSURANCE GROUP-PROPERTY,LIABILITY, W/C INSURANCE.
  • HOPATCONG BOE/SUSSEX CNTY REG.CO-OP--PURCHASE STUDENT TRANSPORTATION SVCE
  • NJ SCHOOL EMPLOYEES' HEALTH BENEFITS PROGRAM-EMPLOYEE MEDICAL INSURANCE.
  • MIDDLESEX ESC PURCHASING CO-OP---PURCHASE GENERAL/INSTRUCTIONAL SUPPLIES.
  • AS OF 1 JULY 2009, SHARING FRANKLIN'S BUS. ADMIN. WITH HAMBURG BORO BOE.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,568,000 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)207,625,962 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.7185 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,834,796 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)207,625,962 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.8470 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,568,000 (G)
Estimated Equalized Valuation (as of 10/01/2010)338,076,934 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0554 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,834,796 (J)
Estimated Equalized Valuation (as of 10/01/2010)338,076,934 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1343 (L)

 

Administrative Salaries
Employee Name: PATRICK KETCH 
Job TitleVice Principal 
Base Annual Salary75,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHOLIDAY & ILL IN FAMILY 
Benefits: 
Allowances2,175 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: ROGER A JINKS 
Job TitleSuperintendent 
Base Annual Salary117,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working DaysHOLIDAY 
Benefits: 
Allowances7,329 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsBUY BACK OF SICK DAYS AT RETIREMENT 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: SHARED SERVICES AGREEMENT 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1570 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysEMPLOYEE OF FRANKLN BORO BOE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsFY 10/11 SHARED SERVICES AGREEMENT WITH FRANKLIN BORO BOE FOR $77,500