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User Friendly Budgets
2011-2012

HUDSON - NORTH BERGEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time6,7537,0897,190
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time1,0111,0051,010
Pupils on Roll - Special Shared-Time111
Private School Placements242525
spacing
Pupils Sent to Other Dists-Spec Ed Prog746869
Pupils Received324358398
Pupils in State Facilities533

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,107,630 1,053,370
Transfers from Other Funds 10-5200 562,436 431,000 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 38,342,841 39,301,311 40,037,337
Tuition 10-1300 3,955,375 4,929,200 4,690,747
Unrestricted Miscellaneous Revenues 10-1XXX 560,777 405,000 845,000
SUBTOTAL  42,858,993 44,635,511 45,573,084
Revenues from State Sources:
Extraordinary Aid 10-3131 471,135 0 0
Other State Aids 10-3XXX 79,782 0 0
Categorical Special Education Aid 10-3132 4,073,200 2,542,857 4,194,147
Equalization Aid 10-3176 39,155,905 48,563,451 47,914,199
Categorical Security Aid 10-3177 1,470,000 0 0
Categorical Transportation Aid 10-3121 445,317 0 0
SUBTOTAL  45,695,339 51,106,308 52,108,346
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 206,037 157,357 163,100
Equalization Aid - ARRA ESF 16-4520 8,575,340 0 0
Equalization Aid - ARRA GSF 17-4521 331,964 0 0
Education Jobs Fund 18-4522 0 0 1,859,551
SUBTOTAL  9,113,341 157,357 2,022,651
Adjustment for Prior Year Encumbrances  0 1,814,369 0
Actual Revenues (Over)/Under Expenditures  476,730 0 0
TOTAL OPERATING BUDGET  98,706,839 100,252,175 101,257,451
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 81,279 53,600 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 510,000 1,200,863
Preschool Education Aid 20-3218 2,707,252 3,518,382 3,095,118
Other Restricted Entitlements 20-32XX 1,326,169 25,000 0
TOTAL REVENUES FROM STATE SOURCES  4,033,421 4,053,382 4,295,981
Revenues from Federal Sources:
Title I 20-4411-4416 3,846,627 3,987,600 2,823,030
Title II 20-4451-4455 0 380,350 372,985
Title III 20-4491-4494 0 113,830 132,330
Title IV 20-4471-4474 0 39,700 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,111,278 1,881,050 1,500,865
Other 20-4XXX 661,258 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  7,619,163 6,402,530 4,829,210
TOTAL GRANTS AND ENTITLEMENTS  11,733,863 10,509,512 9,125,191
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,391 0
Withdrawal from Debt Service Reserve 40-313 0 72,309 0
Transfers from Other Funds 40-5200 21 7,691 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,551,343 1,676,751 1,673,267
Miscellaneous 40-1XXX 72,288 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,623,631 1,676,751 1,673,267
Revenues from State Sources:
Debt Service Aid Type II 40-3160 666,069 550,958 544,966
TOTAL LOCAL REPAYMENT OF DEBT  2,289,721 2,313,100 2,218,233
Actual Revenues (Over)/Under Expenditures  -50,411 0 0
TOTAL REPAYMENT OF DEBT  2,239,310 2,313,100 2,218,233
TOTAL REVENUES/SOURCES  112,680,012 113,074,787 112,600,875
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  112,680,012 113,074,787 112,600,875

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX31,183,22130,645,07231,986,570
Special Education 11-2XX-100-XXX6,796,5626,072,4596,316,800
Basic Skills/Remedial 11-230-100-XXX1,394,5821,604,4001,809,300
Bilingual Education 11-240-100-XXX3,197,6182,995,5883,111,220
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX312,198357,200368,100
School Sponsored Athletics 11-402-100-XXX1,055,6451,161,1021,147,300
Before/After School Programs 11-421-XXX-XXX45,6142,5009,600
Other Supplemental/At-Risk Programs 11-424-XXX-XXX090,0000
Support Services:
Tuition 11-000-100-XXX4,161,7364,395,5824,396,100
Attendance and Social Work Services 11-000-211-XXX567,724563,504586,500
Health Services 11-000-213-XXX900,147957,317994,840
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,245,8792,258,7992,317,650
Guidance 11-000-218-XXX1,371,1251,452,7381,510,700
Child Study Teams 11-000-219-XXX1,918,4211,899,9241,973,000
Improvement of Instructional Services 11-000-221-XXX635,075749,500780,234
Educational Media Services - School Library 11-000-222-XXX253,725306,546316,300
Instructional Staff Training Services 11-000-223-XXX634,193687,390591,500
General Administration 11-000-230-XXX2,221,5862,546,3382,489,700
School Administration 11-000-240-XXX4,795,0915,315,9845,365,500
Central Svcs & Admin Info Technology 11-000-25X-XXX1,941,7252,062,8402,057,700
Operation and Maintenance of Plant Services 11-000-26X-XXX9,268,6679,383,4919,629,800
Student Transportation Services 11-000-270-XXX3,307,1663,838,4163,876,800
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,799,04616,719,25118,347,431
Food Services 11-000-310-XXX12,80000
Total Support Services Expenditures 49,034,10653,137,62055,233,755
TOTAL GENERAL CURRENT EXPENSE 93,019,54696,065,94199,982,645
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X94,642152,983144,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX4,972,2053,315,478450,000
TOTAL CAPITAL EXPENDITURES 5,066,8473,468,461594,000
Summer School:
Instruction 13-422-100-XXX404,311455,102475,000
Support Services 13-422-200-XXX13,93515,10020,000
Total Summer School 418,246470,202495,000
TOTAL SPECIAL SCHOOLS 418,246470,202495,000
Transfer of Funds to Charter Schools 10-000-100-56X202,200247,571185,806
OPERATING BUDGET GRAND TOTAL 98,706,839100,252,175101,257,451
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX81,27953,6000
Preschool Education Aid:
Instruction 20-218-100-XXX1,388,6001,996,5821,895,000
Support Services 20-218-200-XXX1,256,0181,594,1001,900,981
Facilities Acquisition and Construction Services 20-218-400-XXX62,6346,7000
Transfer to General Fund 20-218-520-9300431,000500,000
TOTAL PRESCHOOL EDUCATION AID 2,707,2524,028,3824,295,981
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,326,16925,0000
Total State Projects 4,033,4214,053,3824,295,981
Federal Projects:
Title I 20-XXX-XXX-XXX3,846,6273,987,6002,823,030
Title II 20-XXX-XXX-XXX0380,350372,985
Title III 20-XXX-XXX-XXX0113,830132,330
Title IV 20-XXX-XXX-XXX039,7000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,111,2781,881,0501,500,865
Other Special Projects 20-XXX-XXX-XXX661,25800
Total Federal Projects 7,619,1636,402,5304,829,210
TOTAL GRANTS AND ENTITLEMENTS 11,733,86310,509,5129,125,191
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,239,3102,313,1002,218,233
TOTAL REPAYMENT OF DEBT 2,239,3102,313,1002,218,233
Total Expenditures 112,680,012113,074,787112,600,875
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 112,680,012113,074,787112,600,875

 

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 Budget3,211,2693,095,9012,586,9511,968,756
  Repayment of Debt27,28977,70000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,000,0011,000,0011,700,0011,700,001
      Adult Education Programs0000
      Maintenance Reserve500,000500,000700,000700,000
      Legal Reserve1,516,6301,951,805435,1750
      Tuition Reserve0000
      Current Expense Emergency Reserve500,000500,000500,000500,000
  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 Cost11,08910,25811,53711,36211,735
Total Classroom Instruction6,7886,9186,8316,7377,000
Classroom-Salaries and Benefits6,4816,5316,4246,4476,688
Classroom-General Supplies and Textbooks249264318200218
Classroom-Purchased Services and Other58124899094
Total Support Services1,3061,4591,5841,5071,566
Support Services-Salaries and Benefits1,1031,2601,3721,2851,324
Total Administrative Costs1,3831,3621,4631,4861,483
Administration-Salaries and Benefits1,1381,1231,2081,2181,226
Legal Costs090969480
Total Operations and Maintenance of Plant1,3291,3491,3641,3441,376
Operations & Maintenance of Plant-Salary & Ben.837820895863899
Total Food Services Costs02000
Total Extracurricular Costs201204225219218
Total Equipment Costs1820202018
Employee Benefits as a % of Salaries23.224.127.226.828.5

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Tuition - Summer School50,000 Summer School Tuition fees
Total Unusual Revenues50,000 

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,669,324 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,526,535,900 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.5701 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,344,333 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,526,535,900 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.6364 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,669,324 (G)
Estimated Equalized Valuation (as of 10/01/2010)5,467,633,613 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7255 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,344,333 (J)
Estimated Equalized Valuation (as of 10/01/2010)5,467,633,613 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7562 (L)

 

Administrative Salaries
Employee Name: NICHOLAS SACCO 
Job TitleAssistant Superintendent 
Base Annual Salary237,975 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances2,230 
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: ROBERT DANDORPH 
Job TitleSuperintendent 
Base Annual Salary238,823 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances7,860 
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: STEVE SOMICK 
Job TitleBusiness Administrator 
Base Annual Salary115,032 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances9,290 
Bonuses
Stipends20,000 
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: VINCENT ASCOLESE 
Job TitleAssistant Superintendent 
Base Annual Salary244,711 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSCHOOL HOLIDAYS 
Benefits: 
Allowances2,830 
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