>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>HUDSON  >>BAYONNE CITY

User Friendly Budgets
2008

HUDSON - BAYONNE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time7,4387,8968,046
Pupils on Roll Reg Accr. Adult High Sch137180180
spacing
Pupils on Roll - Special Full-Time1,5491,2801,280
Private School Placements161919
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog101328
Pupils Received438
Pupils in State Facilities966

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,075,216 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 52,521,354 57,086,193 57,086,193
Tuition 10-1300 159,568 222,855 222,855
Unrestricted Miscellaneous Revenues 10-1XXX 5,839,154 1,500,000 2,000,000
SUBTOTAL  58,520,076 58,809,048 59,309,048
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 16,791,432 16,791,432 0
Supplemental Core Curriculum Standards Aid 10-3112 2,371,878 2,371,878 0
Abbott-Bordered District Aid 10-3119 0 6,135,873 0
Transportation Aid 10-3120 303,986 303,986 0
Special Education Aid 10-3130 5,595,255 5,595,255 0
Bilingual Education 10-3140 468,724 468,724 0
Stabilization Aid 10-3171 124,058 124,058 0
Extraordinary Aid 10-3131 62,941 0 73,082
Consolidated Aid 10-3195 903,654 903,654 0
Additional Formula Aid 10-3196 993,964 2,017,747 0
Other State Aids 10-3XXX 6,173,269 2,737,125 0
Categorical Special Education Aid 10-3132 0 0 4,992,490
Equalization Aid 10-3176 0 0 43,213,579
Categorical Security Aid 10-3177 0 0 2,520,793
Categorical Transportation Aid 10-3121 0 0 163,104
SUBTOTAL  33,789,161 37,449,732 50,963,048
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 54,343 100,000 100,000
SUBTOTAL  54,343 100,000 100,000
Actual Revenues (Over)/Under Expenditures  -106,568 0 0
TOTAL OPERATING BUDGET  92,257,012 97,433,996 110,872,096
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 109,244 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 3,999,872 3,999,872 0
Demonstrably Effective Program Aid 20-3212 2,573,282 2,573,282 0
Preschool Education Aid 20-3218 0 0 1,862,335
Other Restricted Entitlements 20-32XX 1,142,108 762,826 762,826
TOTAL REVENUES FROM STATE SOURCES  7,715,262 7,335,980 2,625,161
Revenues from Federal Sources:
Title I 20-4411-4416 1,567,523 1,651,896 1,651,896
Title VI 20-4417-4418 0 53,294 53,294
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,266,808 2,074,132 2,074,132
Vocational Education 20-4430 0 17,064 17,064
Other 20-4XXX 1,470,819 290,000 290,000
TOTAL REVENUES FROM FEDERAL SOURCES  5,305,150 4,086,386 4,086,386
TOTAL GRANTS AND ENTITLEMENTS  13,129,656 11,422,366 6,711,547
TOTAL REVENUES/SOURCES  105,386,668 108,856,362 117,583,643

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX28,585,90129,584,45235,107,790
Special Education 11-2XX-100-XXX11,648,41112,987,05913,481,727
Basic Skills/Remedial 11-230-100-XXX2,313,3612,424,9673,364,127
Bilingual Education 11-240-100-XXX999,9171,139,6861,375,897
Vocational Programs - Local 11-3XX-100-XXX1,237,0661,231,3271,319,924
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX165,253100,000172,217
School Sponsored Athletics 11-402-100-XXX802,501792,232860,618
Community Services Programs/Operations 11-800-330-XXX356,472376,809400,598
Support Services:
Tuition 11-000-100-XXX1,971,9732,246,3882,321,925
Attendance and Social Work Services 11-000-211-XXX501,073550,980646,625
Health Services 11-000-213-XXX1,392,1461,523,4371,889,316
Students - Related & Extraordinary 11-000-216,2171,116,9501,593,2571,659,805
Guidance 11-000-218-XXX850,9551,094,5292,377,251
Child Study Teams 11-000-219-XXX1,642,1041,753,1482,013,714
Improvement of Instructional Services 11-000-221-XXX1,610,2321,999,4582,190,411
Educational Media Services - School Library 11-000-222-XXX163,013194,842203,223
Instructional Staff Training Services 11-000-223-XXX81,28781,81093,810
General Administration 11-000-230-XXX2,439,5762,393,7232,353,198
School Administration 11-000-240-XXX4,668,2615,156,3445,358,883
Central Svcs & Admin Info Technology 11-000-25X-XXX526,725592,825502,825
Operation and Maintenance of Plant Services 11-000-26X-XXX9,906,9029,726,80810,976,644
Student Transportation Services 11-000-270-XXX2,464,3662,540,2322,767,935
Other Support Services 11-000-290-XXX796,169851,075951,844
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,563,48815,717,26017,224,163
Food Services 11-000-310-XXX639,549100,000100,000
Total Support Services Expenditures 45,334,76948,116,11653,631,572
TOTAL GENERAL CURRENT EXPENSE 91,443,65196,752,648109,714,470
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X185,7190314,049
TOTAL CAPITAL EXPENDITURES 185,7190314,049
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX214,660231,720344,395
Total Accredited Evening/Adult HS/Post-Grad. 214,660231,720344,395
Adult Education - Local:
Instruction 13-602-100-XXX310,074337,533344,648
Total Adult Education - Local 310,074337,533344,648
TOTAL SPECIAL SCHOOLS 524,734569,253689,043
Transfer of Funds to Charter Schools 10-000-100-56X102,908112,095154,534
OPERATING BUDGET GRAND TOTAL 92,257,01297,433,996110,872,096
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX109,24400
Early Childhood Program Aid:
Instruction 20-211-100-XXX3,087,6723,087,6721,453,535
Support Services 20-211-200-XXX912,200912,200408,800
TOTAL EARLY CHILDHOOD PROGRAM AID 3,999,8723,999,8721,862,335
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,051,0001,049,8000
Support Services 20-212-200-XXX1,522,2821,522,2820
Contribution to Charter Schools 20-212-100-56X01,2000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 2,573,2822,573,2820
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX95,60595,89495,894
Nonpublic Auxiliary Services 20-XXX-XXX-XXX284,454250,033250,033
Nonpublic Handicapped Services 20-XXX-XXX-XXX97,32152,74152,741
Nonpublic Nursing Services 20-XXX-XXX-XXX127,414126,883126,883
Nonpublic Technology Initiative 20-XXX-XXX-XXX63,74600
Other Special Projects 20-XXX-XXX-XXX473,568237,275237,275
Total State Projects 7,715,2627,335,9802,625,161
Federal Projects:
Title I 20-XXX-XXX-XXX1,567,5231,651,8961,651,896
Title VI 20-XXX-XXX-XXX053,29453,294
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,266,8082,074,1322,074,132
Vocational Education 20-XXX-XXX-XXX017,06417,064
Other Special Projects 20-XXX-XXX-XXX1,470,819290,000290,000
Total Federal Projects 5,305,1504,086,3864,086,386
TOTAL GRANTS AND ENTITLEMENTS 13,129,65611,422,3666,711,547
REPAYMENT OF DEBT
Total Expenditures 105,386,668108,856,362117,583,643

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget190,0960500,0000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve99,9411,075,21600
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,7759,52410,64510,75711,418
Total Classroom Instruction7,0366,0616,7726,8527,273
Classroom-Salaries and Benefits6,7175,7886,5306,6086,984
Classroom-General Supplies and Textbooks286203181181221
Classroom-Purchased Services and Other3370626267
Total Support Services1,1721,0691,3471,3381,441
Support Services-Salaries and Benefits1,1191,0141,2891,2791,380
Total Administrative Costs1,0921,0011,1151,1521,150
Administration-Salaries and Benefits868766879915926
Total Operations and Maintenance of Plant1,1881,1341,1981,2021,325
Operations & Maintenance of Plant-Salary & Ben.771672753756824
Total Food Services Costs7065111111
Total Extracurricular Costs116113111111126
Total Equipment Costs33190034
Employee Benefits as a % of Salaries28.5232322.821.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
10-1300 Tuition222,855 Other LEA within the State
10-1XXX Unrestricted Misc1,000,000 Fees & rental-Community Education Progs.
10-1XXX Unrestricted Misc1,000,000 S.R.E.C. Sales
Total Unusual Revenues2,222,855 

 

Shared Services
  • Recreational Facilities - with the City of Bayonne
  • Garbage services - with the City of Bayonne
  • N.J.J.I.F.
  • N.J.S.B.A.I.G.
  • C.S.S.D. Placements
  • Special Education Classes - with other public school districts
  • Computer Services - with the City of Bayonne
  • I.T. Manager - with the City of Bayonne
  • Transporation for Recreational Programs - with the City of Bayonne
  • Paper purchases - with the City of Bayonne
  • A.C.E.S. - Electric
  • A.C.E.S. - Gas
  • Use of State Contractors provided by the Treasury Department

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,086,193 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,381,422,330 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3971 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,086,193 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,381,422,330 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.3971 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,086,193 (G)
Estimated Equalized Valuation (as of 10/01/2007)6,321,742,280 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9030 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,086,193 (J)
Estimated Equalized Valuation (as of 10/01/2007)6,321,742,280 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9030 (L)