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User Friendly Budgets
2010

SUSSEX - HAMBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time239228228
spacing
Pupils on Roll - Special Full-Time485858
Private School Placements233
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog222

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Withdrawal from Cap Res-for Local Share 10-307 0 0 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,277,935 3,396,802 3,532,674
Interest Earned on Capital Reserve Funds 10-1XXX 2,592 2,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 4,277 1,000 1,000
SUBTOTAL  3,284,804 3,399,802 3,534,674
Revenues from State Sources:
Extraordinary Aid 10-3131 33,439 0 0
Other State Aids 10-3XXX 4,002 0 0
Categorical Special Education Aid 10-3132 135,640 141,365 131,268
Equalization Aid 10-3176 575,624 449,017 650,970
Categorical Security Aid 10-3177 24,884 25,132 28,733
Adjustment Aid 10-3178 1,041,658 1,063,434 704,115
Categorical Transportation Aid 10-3121 46,256 44,913 47,287
SUBTOTAL  1,861,503 1,723,861 1,562,373
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 3,486 5,828
Equalization Aid - ARRA ESF 16-4520 0 95,823 0
Equalization Aid - ARRA GSF 17-4521 0 3,709 0
SUBTOTAL  0 103,018 5,828
Actual Revenues (Over)/Under Expenditures  -39,660 0 0
TOTAL OPERATING BUDGET  5,106,647 5,226,681 5,302,875
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 2,002 0
Revenues from Federal Sources:
Title I 20-4411-4416 29,425 32,875 32,875
Title II 20-4451-4455 0 0 12,022
I.D.E.A. Part B (Handicapped) 20-4420-4429 83,856 79,891 79,891
Other 20-4XXX 14,431 88,672 0
TOTAL REVENUES FROM FEDERAL SOURCES  127,712 201,438 124,788
TOTAL GRANTS AND ENTITLEMENTS  127,712 203,440 124,788
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,730 2,082
Transfers from Other Funds 40-5200 2,080 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 225,041 226,572 230,125
TOTAL REVENUES FROM LOCAL SOURCES  225,041 226,572 230,125
TOTAL LOCAL REPAYMENT OF DEBT  227,121 233,302 232,207
Actual Revenues (Over)/Under Expenditures  7,044 0 0
TOTAL REPAYMENT OF DEBT  234,165 233,302 232,207
TOTAL REVENUES/SOURCES  5,468,524 5,663,423 5,659,870
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,468,524 5,663,423 5,659,870

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,503,1741,630,7501,532,165
Special Education 11-2XX-100-XXX497,017542,602405,251
Basic Skills/Remedial 11-230-100-XXX103,853107,542109,450
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,66728,00026,000
School Sponsored Athletics 11-402-100-XXX18,19719,20017,700
Support Services:
Tuition 11-000-100-XXX273,156268,451339,861
Attendance and Social Work Services 11-000-211-XXX25,00026,00027,040
Health Services 11-000-213-XXX63,13771,52373,913
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217121,47090,06490,915
Guidance 11-000-218-XXX41,58647,68447,683
Child Study Teams 11-000-219-XXX161,459174,146179,745
Improvement of Instructional Services 11-000-221-XXX43,83800
Educational Media Services - School Library 11-000-222-XXX20,56423,58020,296
Instructional Staff Training Services 11-000-223-XXX9066,1002,500
General Administration 11-000-230-XXX284,983265,541239,133
School Administration 11-000-240-XXX61,486102,29382,718
Central Svcs & Admin Info Technology 11-000-25X-XXX154,631112,346106,840
Operation and Maintenance of Plant Services 11-000-26X-XXX483,616552,282560,258
Student Transportation Services 11-000-270-XXX180,382209,854219,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX923,211900,597928,887
Food Services 11-000-310-XXX2,70600
Total Support Services Expenditures 2,842,1312,850,4612,918,789
TOTAL GENERAL CURRENT EXPENSE 4,985,0395,178,5555,009,355
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0001,000
Equipment 12-XXX-XXX-73X26,50012,5000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0018,996
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100200,000
TOTAL CAPITAL EXPENDITURES 26,50014,500219,996
Transfer of Funds to Charter Schools 10-000-100-56X95,10833,62673,524
OPERATING BUDGET GRAND TOTAL 5,106,6475,226,6815,302,875
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX02,0020
Federal Projects:
Title I 20-XXX-XXX-XXX29,42532,87532,875
Title II 20-XXX-XXX-XXX0012,022
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX83,85679,89179,891
Other Special Projects 20-XXX-XXX-XXX14,43188,6720
Total Federal Projects 127,712201,438124,788
TOTAL GRANTS AND ENTITLEMENTS 127,712203,440124,788
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX234,165233,302232,207
TOTAL REPAYMENT OF DEBT 234,165233,302232,207
Total Expenditures 5,468,5245,663,4235,659,870
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,468,5245,663,4235,659,870

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget192,461179,535250,000250,000
  Repayment of Debt15,8568,8122,0820
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve115,243167,835204,8355,835
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost14,64516,48415,83716,49215,782
Total Classroom Instruction8,5609,7189,85010,1999,465
Classroom-Salaries and Benefits8,0939,2979,2529,5558,738
Classroom-General Supplies and Textbooks268270419456537
Classroom-Purchased Services and Other199152179188190
Total Support Services2,0102,2561,9221,9302,026
Support Services-Salaries and Benefits1,7772,0201,7341,6941,815
Total Administrative Costs1,8922,1901,8422,0091,874
Administration-Salaries and Benefits1,3941,6381,3691,4111,403
Legal Costs005012318
Total Operations and Maintenance of Plant2,0562,1692,0222,1492,217
Operations & Maintenance of Plant-Salary & Ben.1,0121,164949917911
Total Food Services Costs010000
Total Extracurricular Costs127142201206200
Total Equipment Costs789642440
Employee Benefits as a % of Salaries30.130.93329.833.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • HAMBURG BORO-ROAD SALT & VARIOUS REPAIR/OTHER SERVICES
  • ALLIANCE FOR COMPETITIVE ENERGY SERVICES-ELECTRIC PURCHASED WHEN FEASIBLE
  • ALLIANCE FOR COMPETITIVE ENERGY SERVICES-NAT. GAS PURCHASED WHEN FEASIBLE
  • ALLIANCE FOR TELECOMMUNICATIONS-LONG DISTANCE PHONE SERVICE, AS OF 7/1/10
  • MORRIS CNTY ESC/ED DATA-GENERAL,ART,P/E & MAINTENANCE SUPPLY BID CO-OP
  • NJ SCHOOL BOARDS INSURANCE GROUP-PURCHASE PROPERTY, LIABILITY & W/C INS
  • HOPATCONG BOE/SUSSEX REG CO-OP--PURCHASE STUDENT TRANSPORTATION SERVICES
  • NJ SCHOOL EMPLOYEES' HEALTH BENEFITS PROGRAM-EMPLOYEE MEDICAL INSURANCE
  • SUPPLYING HAMBURG'S SPEECH TEACHER TO WALLKILL VALLEY HS, WHEN NEEDED
  • AS OF 1 JULY 2009, SHARING FRANKLIN'S BUS. ADMIN. WITH HAMBURG BORO BOE

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,532,674 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)208,542,422 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.6940 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,762,799 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)208,542,422 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.8043 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,532,674 (G)
Estimated Equalized Valuation (as of 10/01/2009)356,031,797 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9922 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,762,799 (J)
Estimated Equalized Valuation (as of 10/01/2009)356,031,797 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0569 (L)

 

Administrative Salaries
Employee Name: ROGER JINKS 
Job TitleVice Principal 
Base Annual Salary75,712 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 15 
  Description of Other Contracted Non-working DaysHOLIDAY/ILL IN FAMILY 
Benefits: 
Allowances775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: SHARED SERVICES AGREEMENT 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1570 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 DaysEMPLOYEE OF FRANKLIN BOE 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 CommentsFY 09/10 SHARED BA SERVICES AGREEMENT WITH FRANKLIN BORO BOE $70,000 
Employee Name: STEVEN ENGRAVALLE 
Job TitleSuperintendent 
Base Annual Salary124,384 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/07/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 18 
  Description of Other Contracted Non-working DaysHOLIDAY/ILL IN FAMILY 
Benefits: 
Allowances5,945 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,600 
  Retirement Plans
Contractual Post-Employment Benefits Amount29,794 
  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