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User Friendly Budgets
2010

HUNTERDON - HIGH BRIDGE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time325312312
spacing
Pupils on Roll - Special Full-Time779090
Private School Placements100
spacing
Pupils Received233

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 89,213 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,636,252 4,728,192 4,822,157
Tuition 10-1300 118,857 113,250 113,250
Interest Earned on Capital Reserve Funds 10-1XXX 0 50 10
Unrestricted Miscellaneous Revenues 10-1XXX 78,501 25,000 25,000
SUBTOTAL  4,833,610 4,866,492 4,960,417
Revenues from State Sources:
Extraordinary Aid 10-3131 227,334 0 0
Other State Aids 10-3XXX 6,020 0 0
Categorical Special Education Aid 10-3132 200,793 205,878 198,253
Equalization Aid 10-3176 1,058,845 747,599 1,037,546
Categorical Security Aid 10-3177 28,220 26,737 29,439
Adjustment Aid 10-3178 166,047 466,410 22,950
Categorical Transportation Aid 10-3121 10,508 12,615 12,586
SUBTOTAL  1,697,767 1,459,239 1,300,774
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 159,542 0
Equalization Aid - ARRA GSF 17-4521 0 6,176 0
SUBTOTAL  0 165,718 0
Adjustment for Prior Year Encumbrances  0 106,064 0
Actual Revenues (Over)/Under Expenditures  -92,821 0 0
TOTAL OPERATING BUDGET  6,438,556 6,686,726 6,261,191
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,235 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 6,600 0 0
Preschool Education Aid 20-3218 0 6,600 6,600
Other Restricted Entitlements 20-32XX 245 0 0
TOTAL REVENUES FROM STATE SOURCES  6,845 6,600 6,600
Revenues from Federal Sources:
Title I 20-4411-4416 12,641 10,855 15,797
Title II 20-4451-4455 0 0 10,733
Title IV 20-4471-4474 0 0 678
I.D.E.A. Part B (Handicapped) 20-4420-4429 92,030 82,156 79,214
Other 20-4XXX 17,793 11,738 3,392
TOTAL REVENUES FROM FEDERAL SOURCES  122,464 104,749 109,814
TOTAL GRANTS AND ENTITLEMENTS  130,544 111,349 116,414
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 495,135 502,755 523,926
TOTAL REVENUES FROM LOCAL SOURCES  495,135 502,755 523,926
Revenues from State Sources:
Debt Service Aid Type II 40-3160 103,935 105,218 90,364
TOTAL LOCAL REPAYMENT OF DEBT  599,070 607,973 614,290
Actual Revenues (Over)/Under Expenditures  1,500 0 0
TOTAL REPAYMENT OF DEBT  600,570 607,973 614,290
TOTAL REVENUES/SOURCES  7,169,670 7,406,048 6,991,895
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,169,670 7,406,048 6,991,895

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,990,0352,107,8511,901,231
Special Education 11-2XX-100-XXX666,524724,764752,349
Basic Skills/Remedial 11-230-100-XXX295,281189,297241,455
Bilingual Education 11-240-100-XXX5,5835,7076,004
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX36,17644,46241,914
School Sponsored Athletics 11-402-100-XXX050,0000
Support Services:
Tuition 11-000-100-XXX86,19091,2330
Health Services 11-000-213-XXX108,370118,57198,540
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217204,281354,619318,334
Guidance 11-000-218-XXX136,716145,89799,458
Child Study Teams 11-000-219-XXX344,801323,417323,007
Improvement of Instructional Services 11-000-221-XXX5,939500500
Educational Media Services - School Library 11-000-222-XXX167,849164,343158,499
Instructional Staff Training Services 11-000-223-XXX7,0327,7507,750
General Administration 11-000-230-XXX322,357219,535216,956
School Administration 11-000-240-XXX184,056247,889217,702
Central Svcs & Admin Info Technology 11-000-25X-XXX119,948125,057109,819
Operation and Maintenance of Plant Services 11-000-26X-XXX653,048590,415560,189
Student Transportation Services 11-000-270-XXX53,34963,40142,968
Personal Services - Employee Benefits 11-XXX-XXX-2XX980,8021,077,7191,139,321
Total Support Services Expenditures 3,374,7383,530,3463,293,043
TOTAL GENERAL CURRENT EXPENSE 6,368,3376,652,4276,235,996
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405010
Equipment 12-XXX-XXX-73X20,0459,0750
Facilities Acquisition and Construction Services 12-000-4XX-XXX50,17425,17425,185
TOTAL CAPITAL EXPENDITURES 70,21934,29925,195
OPERATING BUDGET GRAND TOTAL 6,438,5566,686,7266,261,191
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,23500
Preschool Education Aid:
Instruction 20-218-100-XXX6,6006,6006,600
TOTAL PRESCHOOL EDUCATION AID 6,6006,6006,600
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX24500
Total State Projects 6,8456,6006,600
Federal Projects:
Title I 20-XXX-XXX-XXX12,64110,85515,797
Title II 20-XXX-XXX-XXX0010,733
Title IV 20-XXX-XXX-XXX00678
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX92,03082,15679,214
Other Special Projects 20-XXX-XXX-XXX17,79311,7383,392
Total Federal Projects 122,464104,749109,814
TOTAL GRANTS AND ENTITLEMENTS 130,544111,349116,414
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX600,570607,973614,290
TOTAL REPAYMENT OF DEBT 600,570607,973614,290
Total Expenditures 7,169,6707,406,0486,991,895
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,169,6707,406,0486,991,895

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget164,910326,284237,071237,071
  Repayment of Debt1,500000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve4,9193,6293,6793,689
      Adult Education Programs0000
      Maintenance Reserve0111
      Legal Reserve1000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost15,08915,51615,18816,18015,422
Total Classroom Instruction8,5298,8748,6609,1889,034
Classroom-Salaries and Benefits8,0638,3498,2388,6238,608
Classroom-General Supplies and Textbooks288363222344251
Classroom-Purchased Services and Other178162200222175
Total Support Services3,2793,2073,4783,6123,242
Support Services-Salaries and Benefits2,9612,8663,0473,1532,850
Total Administrative Costs1,5881,5771,4761,5321,431
Administration-Salaries and Benefits1,2741,0751,1961,2381,147
Legal Costs00666868
Total Operations and Maintenance of Plant1,6031,7681,4731,6121,610
Operations & Maintenance of Plant-Salary & Ben.633652650673724
Total Food Services Costs00000
Total Extracurricular Costs9090101235104
Total Equipment Costs62500230
Employee Benefits as a % of Salaries21.52323.324.126.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • See attachment 21

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,822,157 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)378,998,611 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2723 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,346,083 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)378,998,611 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.4106 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,822,157 (G)
Estimated Equalized Valuation (as of 10/01/2009)423,970,564 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1374 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,346,083 (J)
Estimated Equalized Valuation (as of 10/01/2009)423,970,564 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2610 (L)

 

Administrative Salaries
Employee Name: Joseph Kennedy 
Job TitleSuperintendent Middle School principal 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2010 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days227 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  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 Benefits 
Other/In-Kind Remuneration2,500 
  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: Lisa Fallon 
Job TitleCST Director 
Base Annual Salary100,511 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days229 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances1,000 
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: Paul Nigro 
Job TitlePrincipal 
Base Annual Salary96,778 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days229 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances1,000 
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