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User Friendly Budgets
2009

HUDSON - GUTTENBERG TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time875893874
spacing
Pupils on Roll - Special Full-Time848989
Private School Placements878
spacing
Pupils Sent to Other Districts-Reg Prog244268289
Pupils Sent to Other Dists-Spec Ed Prog403833

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 851,613 930,636
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 254,359 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,519,159 8,519,159 8,702,159
Unrestricted Miscellaneous Revenues 10-1XXX 135,339 15,000 50,000
SUBTOTAL  8,654,498 8,534,159 8,752,159
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 602,479 0 0
Supplemental Core Curriculum Standards Aid 10-3112 287,409 0 0
Transportation Aid 10-3120 41,689 0 0
Special Education Aid 10-3130 492,341 0 0
Bilingual Education 10-3140 231,982 0 0
Stabilization Aid 10-3171 381,118 0 0
Extraordinary Aid 10-3131 26,303 80,046 0
Consolidated Aid 10-3195 138,247 0 0
Additional Formula Aid 10-3196 203,394 0 0
Other State Aids 10-3XXX 129,312 0 0
Categorical Special Education Aid 10-3132 0 666,072 717,882
Equalization Aid 10-3176 0 3,459,320 3,583,615
Categorical Security Aid 10-3177 0 368,397 412,186
Categorical Transportation Aid 10-3121 0 42,179 49,083
SUBTOTAL  2,534,274 4,616,014 4,762,766
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 26,489
SUBTOTAL  0 0 26,489
Adjustment for Prior Year Encumbrances  0 641,352 0
Actual Revenues (Over)/Under Expenditures  -754,729 0 0
TOTAL OPERATING BUDGET  10,434,043 14,897,497 14,472,050
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 825,691 0 0
Demonstrably Effective Program Aid 20-3212 439,832 0 0
Preschool Education Aid 20-3218 0 185,696 187,425
Other Restricted Entitlements 20-32XX 319,500 0 0
TOTAL REVENUES FROM STATE SOURCES  1,585,023 185,696 187,425
Revenues from Federal Sources:
Title I 20-4411-4416 566,282 633,287 538,293
I.D.E.A. Part B (Handicapped) 20-4420-4429 232,582 250,000 250,000
Other 20-4XXX 144,924 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  943,788 883,287 788,293
TOTAL GRANTS AND ENTITLEMENTS  2,528,811 1,068,983 975,718
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 258,252 248,899 239,544
TOTAL REVENUES FROM LOCAL SOURCES  258,252 248,899 239,544
Revenues from State Sources:
Debt Service Aid Type II 40-3160 21,253 20,483 19,713
TOTAL LOCAL REPAYMENT OF DEBT  279,505 269,382 259,257
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  279,506 269,382 259,257
TOTAL REVENUES/SOURCES  13,242,360 16,235,862 15,707,025

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,188,0893,584,0663,119,249
Special Education 11-2XX-100-XXX253,348325,485437,158
Basic Skills/Remedial 11-230-100-XXX00444,798
Bilingual Education 11-240-100-XXX298,431311,469355,486
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,33872,00062,000
Other Instructional Programs 11-4XX-100-XXX17739,00034,581
Support Services:
Tuition 11-000-100-XXX3,255,3794,496,4094,656,288
Health Services 11-000-213-XXX64,12584,61884,850
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21715,33282,865535,482
Guidance 11-000-218-XXX49,38548,65267,595
Child Study Teams 11-000-219-XXX610,320432,921147,748
Improvement of Instructional Services 11-000-221-XXX80,189140,000160,050
Educational Media Services - School Library 11-000-222-XXX91453,65555,430
Instructional Staff Training Services 11-000-223-XXX11,37415,00015,000
General Administration 11-000-230-XXX491,869483,125471,912
School Administration 11-000-240-XXX317,985340,008319,282
Central Svcs & Admin Info Technology 11-000-25X-XXX344,072319,155392,434
Operation and Maintenance of Plant Services 11-000-26X-XXX615,193614,350689,412
Student Transportation Services 11-000-270-XXX303,173320,000330,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,445,5601,980,8232,019,068
Total Support Services Expenditures 7,604,8709,411,5819,944,551
TOTAL GENERAL CURRENT EXPENSE 10,365,25313,743,60114,397,823
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X16,557100,00010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,5001,003,6960
TOTAL CAPITAL EXPENDITURES 66,0571,103,69610,000
SPECIAL SCHOOLS
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX2,7335,0005,200
Support Services 13-631-200-XXX02000
Total Evening School for Foreign-Born - Local 2,7335,2005,200
TOTAL SPECIAL SCHOOLS 2,7335,2005,200
Transfer of Funds to Charter Schools 10-000-100-56X045,00059,027
OPERATING BUDGET GRAND TOTAL 10,434,04314,897,49714,472,050
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX578,936135,341113,639
Support Services 20-218-200-XXX246,75550,35573,786
TOTAL PRESCHOOL EDUCATION AID 825,691185,696187,425
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX353,98400
Support Services 20-212-200-XXX85,84800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 439,83200
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX319,50000
Total State Projects 1,585,023185,696187,425
Federal Projects:
Title I 20-XXX-XXX-XXX566,282633,287538,293
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX232,582250,000250,000
Other Special Projects 20-XXX-XXX-XXX144,92400
Total Federal Projects 943,788883,287788,293
TOTAL GRANTS AND ENTITLEMENTS 2,528,8111,068,983975,718
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX279,506269,382259,257
TOTAL REPAYMENT OF DEBT 279,506269,382259,257
Total Expenditures 13,242,36016,235,86215,707,025

 

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 Budget280,211306,514276,303276,303
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1111
      Legal Reserve1,552,0001,752,038930,6360
      Tuition Reserve254,359254,35900
      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 Cost7,2628,3849,2219,29910,009
Total Classroom Instruction4,5545,1556,0336,0746,288
Classroom-Salaries and Benefits4,4214,8095,4615,5015,749
Classroom-General Supplies and Textbooks133338367368513
Classroom-Purchased Services and Other0920520527
Total Support Services7249098698831,255
Support Services-Salaries and Benefits341350524524733
Total Administrative Costs1,3021,5171,4681,4921,492
Administration-Salaries and Benefits1,0391,1331,1501,1501,208
Total Operations and Maintenance of Plant660759747747881
Operations & Maintenance of Plant-Salary & Ben.293326340340423
Total Food Services Costs00000
Total Extracurricular Costs021747465
Total Equipment Costs81710210210
Employee Benefits as a % of Salaries31.137.437.23735.9

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

 

Shared Services
  • None

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,702,159 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)401,914,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1652 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,941,703 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)401,914,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2248 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,702,159 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,138,057,381 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7647 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,941,703 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,138,057,381 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7857 (L)