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User Friendly Budgets
2012-13

HUDSON - UNION CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time9,4439,6359,783
Pupils on Roll Regular Shared-Time001,587
Pupils on Roll Reg Accr. Adult High Sch1037170
spacing
Pupils on Roll - Special Full-Time1,1631,1741,195
Private School Placements928181
spacing
Pupils Sent to Contracted Preschool Prog1,5451,5460
Pupils Sent to Other Districts-Reg Prog24250
Pupils Sent to Other Dists-Spec Ed Prog615261
Pupils in State Facilities680

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,170,981 7,116,395
Withdrawal from Cap Res-for Local Share 10-307 0 3,500,000 4,000,000
Transfers from Other Funds 10-5200 2,088,740 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,418,637 15,418,637 15,418,637
Unrestricted Miscellaneous Revenues 10-1XXX 2,879,853 600,000 0
SUBTOTAL  18,298,490 16,018,637 15,418,637
Revenues from State Sources:
Extraordinary Aid 10-3131 884,963 0 0
Other State Aids 10-3XXX 0 5,645,247 0
Categorical Special Education Aid 10-3132 5,930,329 6,231,781 6,621,815
Equalization Aid 10-3176 139,669,294 162,572,130 162,042,797
Categorical Security Aid 10-3177 0 0 5,104,580
Categorical Transportation Aid 10-3121 0 0 466,249
SUBTOTAL  146,484,586 174,449,158 174,235,441
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 598,023 249,180 261,378
SUBTOTAL  598,023 5,395,543 261,378
Adjustment for Prior Year Encumbrances  0 6,291,130 0
Actual Revenues (Over)/Under Expenditures  -8,219,933 0 0
TOTAL OPERATING BUDGET  159,249,906 210,825,449 201,031,851
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 2,327,424 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 1,969,147
Preschool Education Aid 20-3218 23,436,062 25,340,662 26,052,760
Other Restricted Entitlements 20-32XX 2,053,246 1,815,880 1,815,880
TOTAL REVENUES FROM STATE SOURCES  25,489,308 29,483,966 29,837,787
Revenues from Federal Sources:
Title I 20-4411-4416 9,471,501 5,802,423 5,996,670
Title II 20-4451-4455 361,880 979,223 781,198
Title III 20-4491-4494 745,336 1,299,682 1,117,748
Title IV 20-4471-4474 0 73,422 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 5,680,922 2,794,079 2,992,883
Vocational Education 20-4430 190,194 0 0
Adult Basic Education 20-4440 593,752 0 0
Other 20-4XXX 1,794,772 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  18,838,357 10,948,829 10,888,499
Transfers from Operating Budget-PreK 20-5200 0 0 149,309
TOTAL GRANTS AND ENTITLEMENTS  44,327,665 40,432,795 40,875,595
TOTAL REVENUES/SOURCES  203,577,571 251,258,244 241,907,446
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 0 149,309
TOTAL REVENUES/SOURCES NET OF TRANSFERS  203,577,571 251,258,244 241,758,137

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,906,3856,010,0334,046,111
Special Education 11-2XX-100-XXX310,058507,323483,000
Basic Skills/Remedial 11-230-100-XXX013,65913,659
Bilingual Education 11-240-100-XXX226,468212,370211,884
Vocational Programs - Local 11-3XX-100-XXX165,022230,237220,405
School Sponsored Athletics 11-402-100-XXX458,3061,044,890786,445
Before/After School Programs 11-421-XXX-XXX214,378366,277477,346
Alternative Education Programs - Instructional 11-423-XXX-XXX91,24294,42091,920
Community Services Programs/Operations 11-800-330-XXX154,038159,946150,000
Support Services:
Tuition 11-000-100-XXX8,528,0359,263,8679,094,176
Attendance and Social Work Services 11-000-211-XXX253,078296,153172,336
Health Services 11-000-213-XXX241,489262,985319,696
Guidance 11-000-218-XXX1,195,8091,486,5851,532,503
Child Study Teams 11-000-219-XXX2,718,3592,831,9212,850,058
Improvement of Instructional Services 11-000-221-XXX5,666,6987,105,6268,061,380
Educational Media Services - School Library 11-000-222-XXX166,141722,886196,900
Instructional Staff Training Services 11-000-223-XXX1,025,236830,522675,812
General Administration 11-000-230-XXX2,735,2333,408,8323,578,260
School Administration 11-000-240-XXX375,946216,724209,702
Central Svcs & Admin Info Technology 11-000-25X-XXX1,631,9252,787,5752,386,584
Operation and Maintenance of Plant Services 11-000-26X-XXX22,278,42421,413,12724,851,445
Student Transportation Services 11-000-270-XXX3,550,2522,882,6642,758,498
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,787,82422,318,82425,802,673
Total Support Services Expenditures 65,154,44975,828,29182,490,023
TOTAL GENERAL CURRENT EXPENSE 69,680,34684,467,44688,970,793
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X1,084,496995,6712,010,548
Facilities Acquisition and Construction Services 12-000-4XX-XXX967,53110,141,2879,211,391
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931017,209,6480
TOTAL CAPITAL EXPENDITURES 2,052,02728,346,60611,221,939
Other Special Schools:
Instruction 13-4XX-100-XXX210,228239,400239,400
Total Other Special Schools 210,228239,400239,400
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX91,497223,173222,300
Support Services 13-601-200-XXX77,699124,517126,791
Total Accredited Evening/Adult HS/Post-Grad. 169,196347,690349,091
Adult Education - Local:
Instruction 13-602-100-XXX604,030744,349611,897
Support Services 13-602-200-XXX146,791182,378185,419
Total Adult Education - Local 750,821926,727797,316
TOTAL SPECIAL SCHOOLS 1,130,2451,513,8171,385,807
Transfer of Funds to Charter Schools 10-000-100-56X181,883120,000120,000
General Fund Contribution to SBB 10-000-520-93086,205,40596,377,58099,333,312
OPERATING BUDGET GRAND TOTAL 159,249,906210,825,449201,031,851
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX2,061,2522,287,6392,486,259
Support Services 20-218-200-XXX21,369,47825,349,63425,644,327
Facilities Acquisition and Construction Services 20-218-400-XXX5,33230,81340,630
TOTAL PRESCHOOL EDUCATION AID 23,436,06227,668,08628,171,216
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX63,98200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX453,28400
Nonpublic Handicapped Services 20-XXX-XXX-XXX98,91300
Nonpublic Nursing Services 20-XXX-XXX-XXX82,65600
Adult Education 20-XXX-XXX-XXX0600,000600,000
Vocational Education 20-XXX-XXX-XXX0215,880215,880
Other Special Projects 20-XXX-XXX-XXX1,354,4111,000,0001,000,000
Total State Projects 25,489,30829,483,96629,987,096
Federal Projects:
Title I 20-XXX-XXX-XXX4,982,2961,508,6231,702,870
Title II 20-XXX-XXX-XXX361,880208,805169,755
Title III 20-XXX-XXX-XXX745,33655,00069,066
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX5,680,9222,794,0792,992,883
Vocational Education 20-XXX-XXX-XXX190,19400
Adult Basic Education 20-XXX-XXX-XXX593,75200
Other Special Projects 20-XXX-XXX-XXX715,72600
Total Federal Projects 13,270,1064,566,5074,934,574
Grant & Entitlements Cont to SBB 20-XXX-XXX-9305,568,2516,382,3225,953,925
TOTAL GRANTS AND ENTITLEMENTS 44,327,66540,432,79540,875,595
Total Expenditures 203,577,571251,258,244241,907,446
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 203,577,571251,258,244241,907,446

 

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 Budget12,614,1374,068,4474,068,4474,068,447
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve23,952,60932,488,53828,988,53824,988,538
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,170,98112,287,3767,116,3950
      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 Cost15,52014,77916,16117,17616,247
Total Classroom Instruction7,8067,5648,1948,7248,268
Classroom-Salaries and Benefits7,3997,2307,7448,2167,793
Classroom-General Supplies and Textbooks362282371421404
Classroom-Purchased Services and Other4652798871
Total Support Services2,9652,8063,4283,6543,194
Support Services-Salaries and Benefits2,6732,5292,8642,9132,536
Total Administrative Costs1,5671,2211,3571,4571,355
Administration-Salaries and Benefits1,120912988996938
Legal Costs053454552
Total Operations and Maintenance of Plant2,7692,8472,7642,8403,002
Operations & Maintenance of Plant-Salary & Ben.1,6211,7091,7161,7291,837
Board Contribution to Food Services00000
Total Extracurricular Costs10872121142108
Total Equipment Costs1381049697179
Employee Benefits as a % of Salaries41.838.743.84444.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2010-112011-122012-13
Resources:
General Fund Contribution 15-520086,205,40596,377,58099,333,312
Adjustment for Prior Year Encumbrances 334,507624,1800
Restricted Federal Entitlements 15-44XX5,568,2516,382,3225,953,925
Total SBB Resources 92,108,163103,384,082105,287,237
Appropriations:
Instruction 15-XXX-100-XXX51,164,83455,615,08558,893,960
Support Services 15-XXX-2XX-XXX36,250,13642,144,39739,935,628
Equipment 15-XXX-XXX-73X5,91526,00061,000
Total SBB Appropriations 91,773,656103,384,082105,287,237

 

Shared Services
  • The Union City Board of Education has several shared services agreements
  • with the City of Union City. Central Garage Storage, Vehicle fuel, snow
  • removal, Municipal Swimming Pools, Police services, Crossing Guards.
  • Joint transportation consortium with Hudson County Schools of Tech. for
  • Spec. Ed. transportation services.
  • The City of Union City sponsors several activities for Senior Citizens
  • and Recreation programs, that are permitted to utilize the school
  • facilities at no charge as a shared service from the Board of Education
  • to the City of Union City.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,418,637 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,486,326,824 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0374 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,418,637 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,486,326,824 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0374 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,418,637 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,318,596,483 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4646 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,418,637 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,318,596,483 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4646 (L)

 

Administrative Salaries
Employee Name: Anthony N. Dragona 
Job TitleBusiness Administrator Interim Board Secretary 
Base Annual Salary198,778 
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 Days225 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances12,933 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other29,943 
  Retirement Plans
Contractual Post-Employment Benefits Amount144,710 
  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 Fazio 
Job TitleAssistant Superintendent 
Base Annual Salary198,778 
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 Days225 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances9,933 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,884 
  Retirement Plans
Contractual Post-Employment Benefits Amount137,596 
  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: Silvia Abbato 
Job TitleAssistant Superintendent 
Base Annual Salary198,778 
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 Days225 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances9,933 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,884 
  Retirement Plans
Contractual Post-Employment Benefits Amount58,076 
  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: Stanley M. Sanger 
Job TitleSuperintendent 
Base Annual Salary233,478 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/22/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days225 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other29,943 
  Retirement Plans
Contractual Post-Employment Benefits Amount166,630 
  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