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User Friendly Budgets
2009

HUDSON - UNION CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,6278,8769,579
Pupils on Roll Reg Accr. Adult High Sch225161228
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Pupils on Roll - Special Full-Time1,1131,1161,134
Private School Placements90780
spacing
Pupils Sent to Contracted Preschool Prog1,4651,4701,544
Pupils Sent to Other Districts-Reg Prog127130128
Pupils Sent to Other Dists-Spec Ed Prog6771103
Pupils in State Facilities9129

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 29,000,388 21,826,332
Revenues from Local Sources:
Local Tax Levy 10-1210 15,418,637 15,418,637 15,418,637
Unrestricted Miscellaneous Revenues 10-1XXX 2,771,577 600,000 600,000
SUBTOTAL  18,190,214 16,018,637 16,018,637
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 62,723,853 0 0
Supplemental Core Curriculum Standards Aid 10-3112 7,046,650 0 0
Education Opportunity Aid 10-3117 36,389,764 0 0
Transportation Aid 10-3120 695,618 0 0
Special Education Aid 10-3130 5,389,965 0 0
Bilingual Education 10-3140 5,308,408 0 0
Extraordinary Aid 10-3131 233,958 454,792 454,792
Consolidated Aid 10-3195 1,384,314 0 0
Categorical Special Education Aid 10-3132 0 5,336,340 5,610,403
Equalization Aid 10-3176 0 138,055,287 144,279,131
Categorical Security Aid 10-3177 0 4,429,677 4,623,010
Categorical Transportation Aid 10-3121 0 700,144 774,874
SUBTOTAL  119,172,530 148,976,240 155,742,210
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 401,515
SUBTOTAL  0 0 401,515
Adjustment for Prior Year Encumbrances  0 5,055,433 0
Actual Revenues (Over)/Under Expenditures  353,885 0 0
TOTAL OPERATING BUDGET  137,716,629 199,050,698 193,988,694
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,637,618 0
Early Childhood Program Aid 20-3211 20,071,461 0 0
Demonstrably Effective Program Aid 20-3212 4,779,451 0 0
Preschool Education Aid 20-3218 0 20,107,404 24,162,774
Other Restricted Entitlements 20-32XX 1,598,595 1,815,880 1,815,880
TOTAL REVENUES FROM STATE SOURCES  26,449,507 23,560,902 25,978,654
Revenues from Federal Sources:
Title I 20-4411-4416 4,843,193 4,696,643 4,696,643
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,497,452 2,473,487 2,473,487
Vocational Education 20-4430 215,201 0 0
Adult Basic Education 20-4440 545,102 251,000 251,000
Other 20-4XXX 3,925,133 2,622,069 2,622,069
TOTAL REVENUES FROM FEDERAL SOURCES  12,026,081 10,043,199 10,043,199
Transfers from Operating Budget-PreK 20-5200 0 174,467 0
TOTAL GRANTS AND ENTITLEMENTS  38,475,588 33,778,568 36,021,853
REPAYMENT OF DEBT
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 1,665,609 0
TOTAL LOCAL REPAYMENT OF DEBT  0 1,665,609 0
TOTAL REPAYMENT OF DEBT  0 1,665,609 0
TOTAL REVENUES/SOURCES  176,192,217 234,494,875 230,010,547
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 174,467 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  176,192,217 234,320,408 230,010,547

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,961,6304,401,3063,966,088
Special Education 11-2XX-100-XXX235,489512,672483,000
Basic Skills/Remedial 11-230-100-XXX017,33214,377
Bilingual Education 11-240-100-XXX90,328202,496209,714
Vocational Programs - Local 11-3XX-100-XXX181,656225,507209,822
School Sponsored Athletics 11-402-100-XXX245,695768,249892,422
Before/After School Programs 11-421-XXX-XXX00362,513
Community Services Programs/Operations 11-800-330-XXX820,4291,365,486315,000
Support Services:
Tuition 11-000-100-XXX6,561,7658,698,5567,229,928
Attendance and Social Work Services 11-000-211-XXX1,70614,333462,355
Health Services 11-000-213-XXX230,535293,843267,310
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21713,66800
Guidance 11-000-218-XXX1,246,2981,501,6101,589,398
Child Study Teams 11-000-219-XXX2,153,6402,325,4672,498,762
Improvement of Instructional Services 11-000-221-XXX6,194,0838,067,2006,967,696
Educational Media Services - School Library 11-000-222-XXX333,454355,615347,800
Instructional Staff Training Services 11-000-223-XXX830,4421,364,6221,139,958
General Administration 11-000-230-XXX3,148,2915,020,6244,073,878
School Administration 11-000-240-XXX214,273372,872316,157
Central Svcs & Admin Info Technology 11-000-25X-XXX804,0741,213,7052,183,691
Operation and Maintenance of Plant Services 11-000-26X-XXX16,316,76921,575,72522,053,284
Student Transportation Services 11-000-270-XXX2,885,9404,079,3643,906,359
Other Support Services 11-000-290-XXX2,190,7082,843,4560
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,314,51619,854,03819,783,845
Food Services 11-000-310-XXX250,00000
Total Support Services Expenditures 56,690,16277,581,03072,820,421
TOTAL GENERAL CURRENT EXPENSE 61,225,38985,074,07879,273,357
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X737,0001,351,184988,609
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,495,9755,513,9472,385,849
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931474,29300
TOTAL CAPITAL EXPENDITURES 4,707,2686,865,1313,374,458
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX40,00000
Total Summer School 40,00000
Other Special Schools:
Instruction 13-4XX-100-XXX697,476320,000477,000
Total Other Special Schools 697,476320,000477,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX94,963180,385234,000
Support Services 13-601-200-XXX66,57181,807122,314
Total Accredited Evening/Adult HS/Post-Grad. 161,534262,192356,314
Adult Education - Local:
Instruction 13-602-100-XXX724,4641,314,7451,133,454
Support Services 13-602-200-XXX211,013224,545180,542
Total Adult Education - Local 935,4771,539,2901,313,996
TOTAL SPECIAL SCHOOLS 1,834,4872,121,4822,147,310
Transfer of Funds to Charter Schools 10-000-100-56X78,891127,919120,000
General Fund Contribution to SBB 10-000-520-93069,870,594104,862,088109,073,569
OPERATING BUDGET GRAND TOTAL 137,716,629199,050,698193,988,694
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,631,3573,060,8001,937,446
Support Services 20-218-200-XXX14,982,55017,121,87122,202,728
Facilities Acquisition and Construction Services 20-218-400-XXX71,70999,20022,600
Contribution to Charter Schools 20-218-100-56X1,51800
TOTAL PRESCHOOL EDUCATION AID 16,687,13420,281,87124,162,774
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X98100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 98100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX57,28200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX272,81800
Nonpublic Handicapped Services 20-XXX-XXX-XXX81,91700
Nonpublic Nursing Services 20-XXX-XXX-XXX79,40400
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,88600
Adult Education 20-XXX-XXX-XXX0600,000600,000
Vocational Education 20-XXX-XXX-XXX0215,880215,880
Other Special Projects 20-XXX-XXX-XXX1,096,2881,000,0001,000,000
Total State Projects 18,286,71022,097,75125,978,654
Federal Projects:
Title I 20-XXX-XXX-XXX4,843,1931,623,841812,038
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,497,4522,473,4872,473,487
Vocational Education 20-XXX-XXX-XXX215,20100
Adult Basic Education 20-XXX-XXX-XXX545,102251,000251,000
Other Special Projects 20-XXX-XXX-XXX3,925,1331,653,9140
Total Federal Projects 12,026,0816,002,2423,536,525
Grant & Entitlements Cont to SBB 20-XXX-XXX-9308,162,7975,678,5756,506,674
TOTAL GRANTS AND ENTITLEMENTS 38,475,58833,778,56836,021,853
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,665,6090
TOTAL REPAYMENT OF DEBT 01,665,6090
Total Expenditures 176,192,217234,494,875230,010,547

 

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 Budget2,858,1543,117,0573,117,0573,117,057
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve474,293000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve50,696,48450,826,72021,826,3320
      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 Cost12,77314,24517,94819,07517,907
Total Classroom Instruction6,8677,4629,3609,8679,346
Classroom-Salaries and Benefits6,5267,0768,8219,2408,855
Classroom-General Supplies and Textbooks299347477555406
Classroom-Purchased Services and Other4339627185
Total Support Services2,3112,5863,3253,5513,646
Support Services-Salaries and Benefits2,0872,3062,9043,0683,258
Total Administrative Costs1,3881,5131,7321,8671,641
Administration-Salaries and Benefits1,0201,0751,2781,3351,202
Total Operations and Maintenance of Plant1,8922,1692,5592,7612,718
Operations & Maintenance of Plant-Salary & Ben.1,0991,2571,4451,5071,675
Total Food Services Costs026000
Total Extracurricular Costs82122189197130
Total Equipment Costs258711115196
Employee Benefits as a % of Salaries30.734.935.13537.1

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520069,870,594104,862,088109,073,569
Adjustment for Prior Year Encumbrances 0792,0390
Restricted State Entitlements 15-32XX8,162,7971,637,6180
Restricted Federal Entitlements 15-44XX04,040,9576,506,674
Total SBB Resources 78,033,391111,332,702115,580,243
Appropriations:
Instruction 15-XXX-100-XXX50,209,59167,182,09965,320,006
Support Services 15-XXX-2XX-XXX31,866,07541,997,83545,838,900
Equipment 15-XXX-XXX-73X34,10459,57316,892
Total SBB Appropriations 82,197,988111,332,702115,580,243

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,418,637 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,447,116,081 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0655 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,418,637 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,447,116,081 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0655 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,418,637 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,809,384,545 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4048 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,418,637 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,809,384,545 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4048 (L)