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User Friendly Budgets
2011-2012

HUDSON - GUTTENBERG TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time924921900
spacing
Pupils on Roll - Special Full-Time94101106
Private School Placements679
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Districts-Reg Prog295333375
Pupils Sent to Other Dists-Spec Ed Prog433432
Pupils in State Facilities020

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 89,390
Revenues from Local Sources:
Local Tax Levy 10-1210 8,702,159 9,351,794 9,930,572
Unrestricted Miscellaneous Revenues 10-1XXX 19,698 0 0
SUBTOTAL  8,721,857 9,351,794 9,930,572
Revenues from State Sources:
Categorical Special Education Aid 10-3132 717,882 608,020 756,897
Equalization Aid 10-3176 2,278,526 3,432,012 3,427,856
Categorical Security Aid 10-3177 267,921 0 0
Categorical Transportation Aid 10-3121 31,904 0 0
SUBTOTAL  3,296,233 4,040,032 4,184,753
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 26,489 16,113 17,774
Equalization Aid - ARRA ESF 16-4520 625,999 0 0
Equalization Aid - ARRA GSF 17-4521 24,233 0 0
Education Jobs Fund 18-4522 0 0 157,842
SUBTOTAL  676,721 16,113 175,616
Adjustment for Prior Year Encumbrances  0 155,627 0
Actual Revenues (Over)/Under Expenditures  1,730,781 0 0
TOTAL OPERATING BUDGET  14,425,592 13,563,566 14,380,331
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 214,200 178,500
Other Restricted Entitlements 20-32XX 175,764 0 0
TOTAL REVENUES FROM STATE SOURCES  175,764 214,200 178,500
Revenues from Federal Sources:
Title I 20-4411-4416 963,948 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 441,755 0 0
Other 20-4XXX 157,089 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,562,792 0 0
TOTAL GRANTS AND ENTITLEMENTS  1,738,556 214,200 178,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 239,544 251,211 240,687
TOTAL REVENUES FROM LOCAL SOURCES  239,544 251,211 240,687
Revenues from State Sources:
Debt Service Aid Type II 40-3160 19,713 17,358 16,631
TOTAL LOCAL REPAYMENT OF DEBT  259,257 268,569 257,319
TOTAL REPAYMENT OF DEBT  259,257 268,569 257,319
TOTAL REVENUES/SOURCES  16,423,405 14,046,335 14,816,150
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,423,405 14,046,335 14,816,150

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,982,2452,610,5072,506,215
Special Education 11-2XX-100-XXX433,237392,282443,524
Basic Skills/Remedial 11-230-100-XXX495,11756,055163,543
Bilingual Education 11-240-100-XXX392,898331,516393,872
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX51,74315,00043,000
Other Instructional Programs 11-4XX-100-XXX20,2161,5002,500
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00142,169
Support Services:
Tuition 11-000-100-XXX4,955,5755,542,2255,513,268
Health Services 11-000-213-XXX82,99186,85385,204
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217449,574347,830486,116
Guidance 11-000-218-XXX106,55491,277110,717
Child Study Teams 11-000-219-XXX172,890157,057304,563
Improvement of Instructional Services 11-000-221-XXX165,89466,00071,000
Educational Media Services - School Library 11-000-222-XXX39,34400
Instructional Staff Training Services 11-000-223-XXX11,187010,000
General Administration 11-000-230-XXX440,941456,977376,962
School Administration 11-000-240-XXX321,972351,914361,465
Central Svcs & Admin Info Technology 11-000-25X-XXX338,004307,887323,027
Operation and Maintenance of Plant Services 11-000-26X-XXX608,993603,300661,050
Student Transportation Services 11-000-270-XXX365,479338,000345,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,926,5841,782,8652,024,917
Total Support Services Expenditures 9,985,98210,132,18510,673,289
TOTAL GENERAL CURRENT EXPENSE 14,361,43813,539,04514,368,112
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X40,15400
Facilities Acquisition and Construction Services 12-000-4XX-XXX20,00000
TOTAL CAPITAL EXPENDITURES 60,15400
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,00000
Total Evening School for Foreign-Born - Local 4,00000
TOTAL SPECIAL SCHOOLS 4,00000
Transfer of Funds to Charter Schools 10-000-100-56X024,52112,219
OPERATING BUDGET GRAND TOTAL 14,425,59213,563,56614,380,331
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0151,035101,873
Support Services 20-218-200-XXX063,16576,627
TOTAL PRESCHOOL EDUCATION AID 0214,200178,500
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX175,76400
Total State Projects 175,764214,200178,500
Federal Projects:
Title I 20-XXX-XXX-XXX963,94800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX441,75500
Other Special Projects 20-XXX-XXX-XXX157,08900
Total Federal Projects 1,562,79200
TOTAL GRANTS AND ENTITLEMENTS 1,738,556214,200178,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX259,257268,569257,319
TOTAL REPAYMENT OF DEBT 259,257268,569257,319
Total Expenditures 16,423,40514,046,33514,816,150
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,423,40514,046,33514,816,150

 

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 Budget352,687288,512288,512199,122
  Repayment of Debt1110
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1111
      Legal Reserve1,727,84069,03769,03769,037
      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 Cost8,60907,9527,7048,637
Total Classroom Instruction5,29405,0764,7785,196
Classroom-Salaries and Benefits4,81204,9034,5974,882
Classroom-General Supplies and Textbooks3120157165290
Classroom-Purchased Services and Other1690161624
Total Support Services1,21708408461,276
Support Services-Salaries and Benefits5630558564850
Total Administrative Costs1,33401,3161,3281,289
Administration-Salaries and Benefits1,04901,0851,0961,034
Legal Costs00585961
Total Operations and Maintenance of Plant7040677682776
Operations & Maintenance of Plant-Salary & Ben.3320284287342
Total Food Services Costs00000
Total Extracurricular Costs290151543
Total Equipment Costs770000
Employee Benefits as a % of Salaries37.6034.536.538

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

     

    Estimated Tax Rate Information
    A. Estimated 11-12 School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy9,641,183 (A)
    Estimated Net Taxable Valuation (as of 10/01/2010)401,973,745 (B)
    Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.3985 (C)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy9,887,133 (D)
    Estimated Net Taxable Valuation (as of 10/01/2010)401,973,745 (E)
    Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.4596 (F)
    B. Estimated 11-12 Equalized School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy9,641,183 (G)
    Estimated Equalized Valuation (as of 10/01/2010)1,015,905,420 (H)
    Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9490 (I)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy9,887,133 (J)
    Estimated Equalized Valuation (as of 10/01/2010)1,015,905,420 (K)
    Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9732 (L)

     

    Administrative Salaries
    Employee Name: Forenza, Joseph 
    Job TitleVice Principal 
    Base Annual Salary118,407 
    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 Days215 
      Contracted Number of Annual Vacation Days
      Contracted Number of Annual Sick Days 10 
      Contracted Number of Annual Personal Days
      Contracted Number of Annual Consulting Days
      Number of Other Contracted Non-working Days 20 
      Description of Other Contracted Non-working DaysSchool Closings 
    Benefits: 
    Allowances
    Bonuses700 
    Stipends
    District Contributions above Teacher Contract: 
      Insurance: Health, Dental, Life, Other
      Retirement Plans6,512 
    Contractual Post-Employment Benefits Amount22,716 
      Description of: 
       Buyback of Sick Days at the End of ContractUp to 200 days @ lowest teacher salary 
       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: Garrido, Pedro 
    Job TitlePrincipal 
    Base Annual Salary122,835 
    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 Days260 
      Contracted Number of Annual Vacation Days 21 
      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 20 
      Description of Other Contracted Non-working DaysSchool Closings 
    Benefits: 
    Allowances1,160 
    Bonuses3,000 
    Stipends
    District Contributions above Teacher Contract: 
      Insurance: Health, Dental, Life, Other
      Retirement Plans6,755 
    Contractual Post-Employment Benefits Amount61,418 
      Description of: 
       Buyback of Sick Days at the End of Contract200 days based on salary upon retire 
       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: Henry, Steve 
    Job TitleMaintenance Supervisor 
    Base Annual Salary80,863 
    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 Days260 
      Contracted Number of Annual Vacation Days 10 
      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
      Description of Other Contracted Non-working DaysHolidays 
    Benefits: 
    Allowances
    Bonuses
    Stipends
    District Contributions above Teacher Contract: 
      Insurance: Health, Dental, Life, Other
      Retirement Plans4,447 
    Contractual Post-Employment Benefits Amount11,663 
      Description of: 
       Buyback of Sick Days at the End of ContractUp to 75 days @ salary per diem @ ret 
       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: Mantineo, JOlene 
    Job TitleBusiness Administrator Board Secretary 
    Base Annual Salary125,825 
    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 Days260 
      Contracted Number of Annual Vacation Days 21 
      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 20 
      Description of Other Contracted Non-working DaysSchool Closings 
    Benefits: 
    Allowances2,400 
    Bonuses4,248 
    Stipends
    District Contributions above Teacher Contract: 
      Insurance: Health, Dental, Life, Other
      Retirement Plans6,865 
    Contractual Post-Employment Benefits Amount226,110 
      Description of: 
       Buyback of Sick Days at the End of Contract6/07 to 6/30/10 50.5 days @ 1/260 
       Buyback of Vacation Days at the End of Contract 
       Buyback of Personal Days at the End of Contract 
       Other Contractual Post-Employment Benefits6/8/07 220 sick days @ 1/2 of days pay 6/8/07 279 vac days @ days pay 
    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: Ramos, Joseph 
    Job TitleSuperintendent 
    Base Annual Salary145,000 
    Full Time Equivalents (FTE)1.0 
    Shared with another district?
    Member of Collective Bargaining Unit?
    Contract Terms: 
      Beginning Date of Contract04/01/2008 
      Ending Date of Contract06/30/2011 
      Contracted Number of Annual Work Days260 
      Contracted Number of Annual Vacation Days 21 
      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 DaysSpecific School Closings 
    Benefits: 
    Allowances4,800 
    Bonuses
    Stipends
    District Contributions above Teacher Contract: 
      Insurance: Health, Dental, Life, Other
      Retirement Plans8,894 
    Contractual Post-Employment Benefits Amount12,000 
      Description of: 
       Buyback of Sick Days at the End of ContractUp to 120 days @ $100 per day 
       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