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User Friendly Budgets
2008

HUDSON - UNION CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,6648,6279,299
Pupils on Roll Reg Accr. Adult High Sch213225228
spacing
Pupils on Roll - Special Full-Time1,1021,1131,134
Private School Placements77900
spacing
Pupils Sent to Contracted Preschool Prog1,5091,4651,464
Pupils Sent to Other Districts-Reg Prog142127129
Pupils Sent to Other Dists-Spec Ed Prog7767103
Pupils in State Facilities990

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 21,696,096 29,000,388
Revenues from Local Sources:
Local Tax Levy 10-1210 15,100,496 15,418,637 15,418,637
Unrestricted Miscellaneous Revenues 10-1XXX 4,420,724 600,000 600,000
SUBTOTAL  19,521,220 16,018,637 16,018,637
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 62,723,853 62,723,853 0
Supplemental Core Curriculum Standards Aid 10-3112 7,046,650 7,046,650 0
Education Opportunity Aid 10-3117 33,102,033 39,141,894 0
Transportation Aid 10-3120 695,618 695,618 0
Special Education Aid 10-3130 5,389,965 5,389,965 0
Bilingual Education 10-3140 5,308,408 5,308,408 0
Extraordinary Aid 10-3131 242,080 0 454,792
Consolidated Aid 10-3195 1,148,439 1,148,439 0
Categorical Special Education Aid 10-3132 0 0 5,336,340
Equalization Aid 10-3176 0 0 138,055,287
Categorical Security Aid 10-3177 0 0 4,429,677
Categorical Transportation Aid 10-3121 0 0 700,144
SUBTOTAL  115,657,046 121,454,827 148,976,240
Adjustment for Prior Year Encumbrances  0 5,715,145 0
Actual Revenues (Over)/Under Expenditures  -11,149,958 0 0
TOTAL OPERATING BUDGET  124,028,308 164,884,705 193,995,265
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,323,143 1,637,618
Early Childhood Program Aid 20-3211 16,603,341 8,644,570 0
Demonstrably Effective Program Aid 20-3212 4,780,760 4,780,760 0
Preschool Education Aid 20-3218 0 0 20,107,404
Preschool Expansion Aid 20-3215 0 11,599,054 0
Other Restricted Entitlements 20-32XX 2,109,006 854,923 1,815,880
TOTAL REVENUES FROM STATE SOURCES  23,493,107 27,202,450 23,560,902
Revenues from Federal Sources:
Title I 20-4411-4416 4,593,596 1,397,862 4,696,643
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,007,485 2,473,487 2,473,487
Vocational Education 20-4430 172,331 0 0
Adult Basic Education 20-4440 407,475 0 251,000
Other 20-4XXX 3,638,881 6,789,230 2,622,069
TOTAL REVENUES FROM FEDERAL SOURCES  10,819,768 10,660,579 10,043,199
Transfers from Operating Budget-PreK/K 20-5200 0 0 174,467
TOTAL GRANTS AND ENTITLEMENTS  34,312,875 37,863,029 33,778,568
REPAYMENT OF DEBT
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 1,665,609
TOTAL LOCAL REPAYMENT OF DEBT  0 0 1,665,609
TOTAL REPAYMENT OF DEBT  0 0 1,665,609
TOTAL REVENUES/SOURCES  158,341,183 202,747,734 229,439,442
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 0 174,467
TOTAL REVENUES/SOURCES NET OF TRANSFERS  158,341,183 202,747,734 229,264,975

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,154,0733,537,6963,977,587
Special Education 11-2XX-100-XXX159,690503,450483,000
Basic Skills/Remedial 11-230-100-XXX1,30815,97415,974
Bilingual Education 11-240-100-XXX61,470171,566196,222
Vocational Programs - Local 11-3XX-100-XXX189,518220,672211,393
School Sponsored Athletics 11-402-100-XXX0246,614768,249
Community Services Programs/Operations 11-800-330-XXX957,8341,250,9891,255,000
Support Services:
Tuition 11-000-100-XXX6,897,3987,712,4338,507,257
Attendance and Social Work Services 11-000-211-XXX012,58914,333
Health Services 11-000-213-XXX215,891276,994271,364
Guidance 11-000-218-XXX1,208,2261,651,8781,450,621
Child Study Teams 11-000-219-XXX2,221,9272,510,9282,324,732
Improvement of Instructional Services 11-000-221-XXX4,888,2587,385,5247,795,732
Educational Media Services - School Library 11-000-222-XXX278,822303,757343,427
Instructional Staff Training Services 11-000-223-XXX719,6011,093,7591,291,300
General Administration 11-000-230-XXX2,649,3783,628,0944,874,934
School Administration 11-000-240-XXX197,426277,235328,238
Central Svcs & Admin Info Technology 11-000-25X-XXX692,9901,121,149915,531
Operation and Maintenance of Plant Services 11-000-26X-XXX14,264,90019,034,69120,671,649
Student Transportation Services 11-000-270-XXX3,216,6303,560,0354,032,012
Other Support Services 11-000-290-XXX2,211,8592,453,8612,824,566
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,352,83014,013,82519,751,960
Total Support Services Expenditures 49,016,13665,036,75275,397,656
TOTAL GENERAL CURRENT EXPENSE 52,540,02970,983,71382,305,081
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X168,1661,082,8691,000,567
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,212,0494,551,2433,605,000
TOTAL CAPITAL EXPENDITURES 2,380,2155,634,1124,605,567
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX44800
Total Summer School 44800
Other Special Schools:
Instruction 13-4XX-100-XXX511,982290,000320,000
Total Other Special Schools 511,982290,000320,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX98,305137,586171,650
Support Services 13-601-200-XXX67,40970,88881,807
Total Accredited Evening/Adult HS/Post-Grad. 165,714208,474253,457
Adult Education - Local:
Instruction 13-602-100-XXX677,6781,149,7821,304,527
Support Services 13-602-200-XXX213,048211,476224,545
Total Adult Education - Local 890,7261,361,2581,529,072
TOTAL SPECIAL SCHOOLS 1,568,8701,859,7322,102,529
Transfer of Funds to Charter Schools 10-000-100-56X70,606120,000120,000
General Fund Contribution to SBB 10-000-520-93067,468,58886,287,148104,862,088
OPERATING BUDGET GRAND TOTAL 124,028,308164,884,705193,995,265
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,365,1211,683,3913,060,800
Support Services 20-211-200-XXX13,194,83916,457,57217,121,871
Facilities Acquisition and Construction Services 20-211-400-XXX43,76837,92799,200
Contribution to Charter Schools 20-211-100-56X3,0363,5500
TOTAL EARLY CHILDHOOD PROGRAM AID 14,606,76418,182,44020,281,871
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X1,9622,2900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,9622,2900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX53,60400
Nonpublic Auxiliary Services 20-XXX-XXX-XXX396,62500
Nonpublic Handicapped Services 20-XXX-XXX-XXX114,58300
Nonpublic Nursing Services 20-XXX-XXX-XXX90,80900
Nonpublic Technology Initiative 20-XXX-XXX-XXX48,92000
Adult Education 20-XXX-XXX-XXX0600,000600,000
Vocational Education 20-XXX-XXX-XXX0254,923215,880
Other Special Projects 20-XXX-XXX-XXX1,404,46501,000,000
Total State Projects 16,717,73219,039,65322,097,751
Federal Projects:
Title I 20-XXX-XXX-XXX1,249,3291,397,8621,623,841
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,007,4852,473,4872,473,487
Vocational Education 20-XXX-XXX-XXX172,33100
Adult Basic Education 20-XXX-XXX-XXX407,4750251,000
Other Special Projects 20-XXX-XXX-XXX2,374,15701,653,914
Total Federal Projects 6,210,7773,871,3496,002,242
Grant & Entitlements Cont to SBB 20-XXX-XXX-93011,384,36614,952,0275,678,575
TOTAL GRANTS AND ENTITLEMENTS 34,312,87537,863,02933,778,568
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX001,665,609
TOTAL REPAYMENT OF DEBT 001,665,609
Total Expenditures 158,341,183202,747,734229,439,442
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93000174,467
TOTAL EXPENDITURES NET OF TRANSFERS 158,341,183202,747,734229,264,975

 

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 Budget2,823,7692,858,1542,858,1542,858,154
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve474,293474,293474,293474,293
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve41,354,26850,696,48429,000,3880
      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 Cost12,43112,77316,25017,07717,948
Total Classroom Instruction6,6426,8678,6289,0029,360
Classroom-Salaries and Benefits6,2316,5268,1358,4308,821
Classroom-General Supplies and Textbooks374299443510477
Classroom-Purchased Services and Other3743506362
Total Support Services2,3752,3113,2153,3513,325
Support Services-Salaries and Benefits2,1162,0872,7592,8542,904
Total Administrative Costs1,2411,3881,6301,7371,732
Administration-Salaries and Benefits9241,0201,1821,2231,278
Total Operations and Maintenance of Plant1,8491,8922,2682,4402,559
Operations & Maintenance of Plant-Salary & Ben.1,0251,0991,2761,3191,445
Total Food Services Costs00000
Total Extracurricular Costs9782129135189
Total Equipment Costs212572120111
Employee Benefits as a % of Salaries30.630.729.629.535.1

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520067,468,58886,287,148104,862,088
Adjustment for Prior Year Encumbrances 0401,0570
Restricted State Entitlements 15-32XX6,775,3758,162,7971,637,618
Restricted Federal Entitlements 15-44XX4,608,9916,789,2304,040,957
Total SBB Resources 78,852,954101,640,232110,540,663
Appropriations:
Instruction 15-XXX-100-XXX48,296,53663,598,84366,749,375
Support Services 15-XXX-2XX-XXX30,525,44537,990,23643,731,715
Equipment 15-XXX-XXX-73X30,97351,15359,573
Total SBB Appropriations 78,852,954101,640,232110,540,663

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,418,637 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,430,722,422 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0777 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,418,637 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,430,722,422 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0777 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,418,637 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,692,454,277 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4176 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,418,637 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,692,454,277 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4176 (L)