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User Friendly Budgets
2008

SUSSEX - HAMBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time283251258
spacing
Pupils on Roll - Special Full-Time435052
Private School Placements222
spacing
Pupils Sent to Other Dists-Spec Ed Prog341

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 26,012 0
Withdrawal from Cap Res-for Local Share 10-307 0 61,710 174,597
Transfers from Other Funds 10-5200 9,125 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,983,833 3,173,552 3,277,935
Interest Earned on Capital Reserve Funds 10-1XXX 2,466 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 19,144 2,000 2,000
SUBTOTAL  3,005,443 3,176,552 3,280,935
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,025,119 1,025,119 0
Transportation Aid 10-3120 32,395 32,395 0
Special Education Aid 10-3130 251,846 251,846 0
Stabilization Aid 10-3171 359,546 359,546 0
Extraordinary Aid 10-3131 24,812 24,812 49,828
Consolidated Aid 10-3195 38,084 38,084 0
Additional Formula Aid 10-3196 30,807 83,286 0
Other State Aids 10-3XXX 706 706 22,559
Categorical Special Education Aid 10-3132 0 0 135,640
Equalization Aid 10-3176 0 0 591,344
Categorical Security Aid 10-3177 0 0 24,884
Adjustment Aid 10-3178 0 0 1,025,269
Categorical Transportation Aid 10-3121 0 0 46,256
SUBTOTAL  1,763,315 1,815,794 1,895,780
Actual Revenues (Over)/Under Expenditures  -108,226 0 0
TOTAL OPERATING BUDGET  4,669,657 5,080,068 5,351,312
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 435 0 0
Instructional Supplement Aid 20-3214 10,973 11,499 0
Other Restricted Entitlements 20-32XX 8 14,250 0
TOTAL REVENUES FROM STATE SOURCES  11,416 25,749 0
Revenues from Federal Sources:
Title I 20-4411-4416 35,127 28,635 24,340
I.D.E.A. Part B (Handicapped) 20-4420-4429 81,671 83,281 70,789
Other 20-4XXX 14,517 14,319 12,171
TOTAL REVENUES FROM FEDERAL SOURCES  131,315 126,235 107,300
TOTAL GRANTS AND ENTITLEMENTS  142,731 151,984 107,300
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 9,626 9,126
Revenues from Local Sources:
Local Tax Levy 40-1210 231,924 225,176 225,041
TOTAL REVENUES FROM LOCAL SOURCES  231,924 225,176 225,041
TOTAL LOCAL REPAYMENT OF DEBT  231,924 234,802 234,167
Actual Revenues (Over)/Under Expenditures  3,225 0 0
TOTAL REPAYMENT OF DEBT  235,149 234,802 234,167
TOTAL REVENUES/SOURCES  5,047,537 5,466,854 5,692,779

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,377,6661,475,2131,525,128
Special Education 11-2XX-100-XXX384,951399,006538,591
Basic Skills/Remedial 11-230-100-XXX85,05188,621107,928
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,79228,20027,800
School Sponsored Athletics 11-402-100-XXX15,87519,70019,200
Support Services:
Tuition 11-000-100-XXX329,617401,528222,704
Attendance and Social Work Services 11-000-211-XXX43,29833,58428,040
Health Services 11-000-213-XXX59,88262,01064,880
Students - Related & Extraordinary 11-000-216,21795,081100,145102,745
Guidance 11-000-218-XXX39,92441,93744,034
Child Study Teams 11-000-219-XXX151,149161,490167,328
Improvement of Instructional Services 11-000-221-XXX51,48244,96346,589
Educational Media Services - School Library 11-000-222-XXX25,55026,60624,420
Instructional Staff Training Services 11-000-223-XXX5,4296,2256,225
General Administration 11-000-230-XXX269,315252,293238,012
School Administration 11-000-240-XXX73,22160,08862,274
Central Svcs & Admin Info Technology 11-000-25X-XXX127,958134,160137,790
Operation and Maintenance of Plant Services 11-000-26X-XXX464,573467,515473,879
Student Transportation Services 11-000-270-XXX196,955192,221167,071
Personal Services - Employee Benefits 11-XXX-XXX-2XX733,513862,729961,615
Total Support Services Expenditures 2,666,9472,847,4942,747,606
TOTAL GENERAL CURRENT EXPENSE 4,555,2824,858,2344,966,253
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604033,75050,000
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X20,74925,2000
Facilities Acquisition and Construction Services 12-000-4XX-XXX061,710174,597
TOTAL CAPITAL EXPENDITURES 20,749121,660225,597
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X93,626100,174159,462
OPERATING BUDGET GRAND TOTAL 4,669,6575,080,0685,351,312
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX11,05911,4990
Support Services 20-214-200-XXX34900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 11,40811,4990
Other State Projects:
Instruction 20-217-100-XXX014,2500
TOTAL TARA USED TO SUPPORT PROGRAMS 014,2500
Other Special Projects 20-XXX-XXX-XXX800
Total State Projects 11,41625,7490
Federal Projects:
Title I 20-XXX-XXX-XXX35,12728,63524,340
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX81,67183,28170,789
Other Special Projects 20-XXX-XXX-XXX14,51714,31912,171
Total Federal Projects 131,315126,235107,300
TOTAL GRANTS AND ENTITLEMENTS 142,731151,984107,300
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX235,149234,802234,167
TOTAL REPAYMENT OF DEBT 235,149234,802234,167
Total Expenditures 5,047,5375,466,8545,692,779

 

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 Budget120,719176,164176,164176,164
  Repayment of Debt12,8529,6279,1260
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve42,859153,325126,3652,768
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve83,69726,01200
      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 Cost12,88913,00114,09914,69315,409
Total Classroom Instruction7,2687,4728,3858,7109,395
Classroom-Salaries and Benefits6,7706,9327,8258,1408,971
Classroom-General Supplies and Textbooks322303338338271
Classroom-Purchased Services and Other177237223233153
Total Support Services1,9341,8892,0042,0622,079
Support Services-Salaries and Benefits1,7141,7041,7941,8421,870
Total Administrative Costs1,8221,7301,6901,8161,784
Administration-Salaries and Benefits1,2961,3041,3171,3951,441
Total Operations and Maintenance of Plant1,7341,7801,8631,9401,993
Operations & Maintenance of Plant-Salary & Ben.8258829701,0101,086
Total Food Services Costs00000
Total Extracurricular Costs131131158164158
Total Equipment Costs06783860
Employee Benefits as a % of Salaries27.427.630.730.931.6

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.

 

Shared Services
  • The Alliance for Competitive Energy Services (ACES) - cooperative pricing
  • system for purchase of energy and energy services.
  • Educational Data Services, Inc. - bulk purchasing of classroom and office
  • supplies.
  • Sussex County Regional Cooperative - joint transportation agreement for
  • coordination and bidding of all district transportation.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,277,935 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)208,795,218 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5699 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,502,976 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)208,795,218 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6777 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,277,935 (G)
Estimated Equalized Valuation (as of 10/01/2007)383,139,037 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8555 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,502,976 (J)
Estimated Equalized Valuation (as of 10/01/2007)383,139,037 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9143 (L)