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User Friendly Budgets
2009

SUSSEX - HAMBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time251239249
spacing
Pupils on Roll - Special Full-Time504852
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog422

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Withdrawal from Cap Res-for Local Share 10-307 0 1,170 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,173,552 3,277,935 3,396,802
Interest Earned on Capital Reserve Funds 10-1XXX 5,378 1,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 5,696 2,000 1,000
SUBTOTAL  3,184,626 3,280,935 3,399,802
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,025,119 0 0
Transportation Aid 10-3120 32,395 0 0
Special Education Aid 10-3130 251,846 0 0
Stabilization Aid 10-3171 359,546 0 0
Extraordinary Aid 10-3131 24,638 74,466 0
Consolidated Aid 10-3195 38,084 0 0
Additional Formula Aid 10-3196 83,286 0 0
Other State Aids 10-3XXX 300,533 25,012 0
Categorical Special Education Aid 10-3132 0 135,640 141,365
Equalization Aid 10-3176 0 591,344 548,549
Categorical Security Aid 10-3177 0 24,884 25,132
Adjustment Aid 10-3178 0 1,025,269 1,063,434
Categorical Transportation Aid 10-3121 0 46,256 44,913
SUBTOTAL  2,115,447 1,922,871 1,823,393
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 3,486
SUBTOTAL  0 0 3,486
Adjustment for Prior Year Encumbrances  0 6 0
Actual Revenues (Over)/Under Expenditures  38,666 0 0
TOTAL OPERATING BUDGET  5,338,739 5,204,982 5,226,681
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 526 0 0
Instructional Supplement Aid 20-3214 11,499 0 0
Other Restricted Entitlements 20-32XX 14,268 0 0
TOTAL REVENUES FROM STATE SOURCES  26,293 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 32,741 29,400 24,990
I.D.E.A. Part B (Handicapped) 20-4420-4429 83,120 81,595 74,014
Other 20-4XXX 14,906 14,431 12,266
TOTAL REVENUES FROM FEDERAL SOURCES  130,767 125,426 111,270
TOTAL GRANTS AND ENTITLEMENTS  157,060 125,426 111,270
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 9,126 6,730
Revenues from Local Sources:
Local Tax Levy 40-1210 225,176 225,041 226,572
Miscellaneous 40-1XXX 6,729 0 0
TOTAL REVENUES FROM LOCAL SOURCES  231,905 225,041 226,572
TOTAL LOCAL REPAYMENT OF DEBT  231,905 234,167 233,302
Actual Revenues (Over)/Under Expenditures  2,896 0 0
TOTAL REPAYMENT OF DEBT  234,801 234,167 233,302
TOTAL REVENUES/SOURCES  5,730,600 5,564,575 5,571,253

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,439,2181,538,2701,604,750
Special Education 11-2XX-100-XXX416,980518,094540,302
Basic Skills/Remedial 11-230-100-XXX88,898107,928113,842
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,00327,80028,000
School Sponsored Athletics 11-402-100-XXX15,05019,20019,200
Support Services:
Tuition 11-000-100-XXX365,992267,379268,451
Attendance and Social Work Services 11-000-211-XXX25,73426,89226,000
Health Services 11-000-213-XXX60,58064,88070,323
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217108,273102,745102,264
Guidance 11-000-218-XXX41,93744,03443,684
Child Study Teams 11-000-219-XXX160,569167,328172,146
Improvement of Instructional Services 11-000-221-XXX47,27146,5890
Educational Media Services - School Library 11-000-222-XXX22,86921,52525,580
Instructional Staff Training Services 11-000-223-XXX06,2256,100
General Administration 11-000-230-XXX275,880255,376241,541
School Administration 11-000-240-XXX59,21462,274100,293
Central Svcs & Admin Info Technology 11-000-25X-XXX132,843137,790107,346
Operation and Maintenance of Plant Services 11-000-26X-XXX497,917457,092534,282
Student Transportation Services 11-000-270-XXX227,770169,524174,854
Personal Services - Employee Benefits 11-XXX-XXX-2XX831,838990,042999,597
Total Support Services Expenditures 2,858,6872,819,6952,872,461
TOTAL GENERAL CURRENT EXPENSE 4,840,8365,030,9875,178,555
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604050,0000
Interest Earned on Capital Reserve 10-60401,0002,000
Equipment 12-XXX-XXX-73X22,78026,50012,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX77,2101,1700
TOTAL CAPITAL EXPENDITURES 99,99078,67014,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X100,17395,32533,626
OPERATING BUDGET GRAND TOTAL 5,040,9995,204,9825,226,681
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX10,99900
Support Services 20-214-200-XXX1,02600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,02500
Other State Projects:
Instruction 20-217-100-XXX14,04000
Support Services 20-217-200-XXX21000
TOTAL TARA USED TO SUPPORT PROGRAMS 14,25000
Other Special Projects 20-XXX-XXX-XXX1800
Total State Projects 26,29300
Federal Projects:
Title I 20-XXX-XXX-XXX32,74129,40024,990
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX83,12081,59574,014
Other Special Projects 20-XXX-XXX-XXX14,90614,43112,266
Total Federal Projects 130,767125,426111,270
TOTAL GRANTS AND ENTITLEMENTS 157,060125,426111,270
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0234,167233,302
Additional State School Building Aid-Ch.177 40-702-510-XXX234,80100
Total Additional State School Building Aid 234,80100
TOTAL REPAYMENT OF DEBT 234,801234,167233,302
Total Expenditures 5,432,8605,564,5755,571,253

 

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 Budget167,039192,461192,461192,461
  Repayment of Debt18,75215,8566,7300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve153,325115,243165,073167,073
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve26,012000
      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 Cost13,00114,64515,40916,34915,837
Total Classroom Instruction7,4728,5609,3959,9159,850
Classroom-Salaries and Benefits6,9328,0938,9719,4509,252
Classroom-General Supplies and Textbooks303268272287419
Classroom-Purchased Services and Other237199153178179
Total Support Services1,8892,0102,0792,2211,922
Support Services-Salaries and Benefits1,7041,7771,8702,0111,734
Total Administrative Costs1,7301,8921,7841,9991,842
Administration-Salaries and Benefits1,3041,3941,4411,5751,369
Total Operations and Maintenance of Plant1,7802,0561,9932,0472,022
Operations & Maintenance of Plant-Salary & Ben.8821,0121,0861,148949
Total Food Services Costs00000
Total Extracurricular Costs131127158167201
Total Equipment Costs677809442
Employee Benefits as a % of Salaries27.630.131.632.633

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
  • Shared Services Agreement with Franklin Board of Education for part time
  • School Business Administrator and Facility Manager
  • Federal E-Rate Program
  • ACES - Alliance for Competitive Energy Services (cooperative pricing
  • system for energy services)
  • SCRC - Sussex County Regional Cooperative (joint transportation agreement
  • for coordination and bidding of all district transportation)
  • Ed Data - Educational Data Services (joint purchasing services for
  • classroom and office supplies)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,396,802 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)208,711,334 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6275 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,623,374 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)208,711,334 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7361 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,396,802 (G)
Estimated Equalized Valuation (as of 10/01/2008)382,934,382 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8870 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,623,374 (J)
Estimated Equalized Valuation (as of 10/01/2008)382,934,382 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9462 (L)