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User Friendly Budgets
2012-13

HUDSON - GUTTENBERG TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time921934940
spacing
Pupils on Roll - Special Full-Time1019798
Private School Placements7911
spacing
Pupils Sent to Other Districts-Reg Prog333298345
Pupils Sent to Other Dists-Spec Ed Prog343732
Pupils Received010
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 89,390 525,460
Revenues from Local Sources:
Local Tax Levy 10-1210 9,351,794 9,930,572 10,254,523
Unrestricted Miscellaneous Revenues 10-1XXX 23,831 0 0
SUBTOTAL  9,375,625 9,930,572 10,254,523
Revenues from State Sources:
Extraordinary Aid 10-3131 113,625 0 0
Categorical Special Education Aid 10-3132 756,897 756,897 811,359
Equalization Aid 10-3176 3,283,135 3,427,856 3,584,375
Categorical Security Aid 10-3177 0 0 201,271
Categorical Transportation Aid 10-3121 0 0 9,637
SUBTOTAL  4,153,657 4,184,753 4,606,642
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,113 17,774 13,592
SUBTOTAL  16,113 175,616 13,592
Adjustment for Prior Year Encumbrances  0 162,052 0
Actual Revenues (Over)/Under Expenditures  -406,613 0 0
TOTAL OPERATING BUDGET  13,138,782 14,542,383 15,400,217
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 225,861 178,500 154,598
TOTAL REVENUES FROM STATE SOURCES  225,861 178,500 154,598
Revenues from Federal Sources:
Title I 20-4411-4416 1,099,144 0 609,440
Title II 20-4451-4455 76,706 0 58,370
Title III 20-4491-4494 45,417 0 29,894
Title IV 20-4471-4474 1,956 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 469,631 0 228,568
TOTAL REVENUES FROM FEDERAL SOURCES  1,692,854 0 926,272
TOTAL GRANTS AND ENTITLEMENTS  1,918,715 178,500 1,080,870
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 251,211 240,687 230,165
TOTAL REVENUES FROM LOCAL SOURCES  251,211 240,687 230,165
Revenues from State Sources:
Debt Service Aid Type II 40-3160 17,358 16,631 15,904
TOTAL LOCAL REPAYMENT OF DEBT  268,569 257,319 246,069
TOTAL REPAYMENT OF DEBT  268,569 257,319 246,069
TOTAL REVENUES/SOURCES  15,326,066 14,978,202 16,727,156
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,326,066 14,978,202 16,727,156

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,510,9302,627,0652,577,205
Special Education 11-2XX-100-XXX426,616443,524453,606
Basic Skills/Remedial 11-230-100-XXX20,420163,543171,863
Bilingual Education 11-240-100-XXX315,428393,872418,535
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX13,68763,00038,000
School Sponsored Athletics 11-402-100-XXX0014,000
Other Instructional Programs 11-4XX-100-XXX7162,5002,500
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0142,169188,486
Support Services:
Tuition 11-000-100-XXX5,657,0355,513,2685,212,449
Health Services 11-000-213-XXX82,40285,20486,956
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217355,443486,866518,664
Guidance 11-000-218-XXX84,718110,717146,249
Child Study Teams 11-000-219-XXX210,842304,563400,566
Improvement of Instructional Services 11-000-221-XXX81,62871,000135,956
Instructional Staff Training Services 11-000-223-XXX010,00010,000
General Administration 11-000-230-XXX460,491376,962396,624
School Administration 11-000-240-XXX355,941361,465318,901
Central Svcs & Admin Info Technology 11-000-25X-XXX291,625334,437365,038
Operation and Maintenance of Plant Services 11-000-26X-XXX457,894661,050778,588
Student Transportation Services 11-000-270-XXX356,367345,000351,560
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,450,9242,024,9172,441,131
Total Support Services Expenditures 9,845,31010,685,44911,162,682
TOTAL GENERAL CURRENT EXPENSE 13,133,10714,521,12215,026,877
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,6759,04280,340
Facilities Acquisition and Construction Services 12-000-4XX-XXX00277,000
TOTAL CAPITAL EXPENDITURES 5,6759,042357,340
Transfer of Funds to Charter Schools 10-000-100-56X012,21916,000
OPERATING BUDGET GRAND TOTAL 13,138,78214,542,38315,400,217
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0101,873109,054
Support Services 20-218-200-XXX076,62745,544
Transfer to General Fund 20-218-520-930225,86100
TOTAL PRESCHOOL EDUCATION AID 225,861178,500154,598
Other State Projects:
Total State Projects 225,861178,500154,598
Federal Projects:
Title I 20-XXX-XXX-XXX1,099,1440609,440
Title II 20-XXX-XXX-XXX76,706058,370
Title III 20-XXX-XXX-XXX45,417029,894
Title IV 20-XXX-XXX-XXX1,95600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX469,6310228,568
Total Federal Projects 1,692,8540926,272
TOTAL GRANTS AND ENTITLEMENTS 1,918,715178,5001,080,870
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX268,569257,319246,069
TOTAL REPAYMENT OF DEBT 268,569257,319246,069
Total Expenditures 15,326,06614,978,20216,727,156
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,326,06614,978,20216,727,156

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget288,512396,754521,121287,607
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1111
      Legal Reserve69,037360,983291,9460
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost9,0136,9458,6378,5849,274
Total Classroom Instruction5,8524,2135,1965,1925,499
Classroom-Salaries and Benefits5,3524,1024,8824,7685,117
Classroom-General Supplies and Textbooks48696290400354
Classroom-Purchased Services and Other1415242427
Total Support Services1,1058641,2761,2471,514
Support Services-Salaries and Benefits7005788508301,129
Total Administrative Costs1,2781,2811,2891,2701,270
Administration-Salaries and Benefits1,0861,0611,0341,0091,059
Legal Costs056556068
Total Operations and Maintenance of Plant727534776758868
Operations & Maintenance of Plant-Salary & Ben.373249342334427
Board Contribution to Food Services00000
Total Extracurricular Costs5114436151
Total Equipment Costs3960977
Employee Benefits as a % of Salaries34.629.7383843.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • The facility is shared with the Town for the Town recreation program. The
  • Town now provides daily garbage pickup for the school at no additional
  • costs. The Town assists with snow removal.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,092,548 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)802,095,918 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2583 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,327,974 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)802,095,918 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2876 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,092,548 (G)
Estimated Equalized Valuation (as of 10/01/2011)933,101,387 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0816 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,327,974 (J)
Estimated Equalized Valuation (as of 10/01/2011)933,101,387 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1068 (L)

 

Administrative Salaries
Employee Name: Forenza, Joseph 
Job TitleVice Principal 
Base Annual Salary121,863 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other7,848 
  Retirement Plans
Contractual Post-Employment Benefits Amount23,170 
  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: Garrido, Pedro 
Job TitlePrincipal 
Base Annual Salary124,065 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances1,400 
Bonuses3,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other23,437 
  Retirement Plans
Contractual Post-Employment Benefits Amount63,532 
  Description of: 
   Buyback of Sick Days at the End of Contract200 days based on salary upon retiremn 
   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 TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary83,307 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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 DaysLegal Holidays 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other24,106 
  Retirement Plans
Contractual Post-Employment Benefits Amount12,015 
  Description of: 
   Buyback of Sick Days at the End of ContractUp to 75 days @ per diem rate of salar 
   Buyback of Vacation Days at the End of Contracty at retirement 
   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 Salary126,126 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances2,522 
Bonuses4,261 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other7,775 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract6/07 to 6/30/11 59.5 days @ 1/200of sa 
   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 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