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User Friendly Budgets
2008

HUDSON - EAST NEWARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time202206205
spacing
Pupils on Roll - Special Full-Time111726
Pupils on Roll - Special Shared-Time040
Private School Placements343
spacing
Pupils Sent to Other Districts-Reg Prog111102102
Pupils Sent to Other Dists-Spec Ed Prog181815

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 225,872 358,114
Revenues from Local Sources:
Local Tax Levy 10-1210 994,713 1,175,758 1,175,758
Interest Earned on Capital Reserve Funds 10-1XXX 48,198 19,000 7,500
Other Restricted Miscellaneous Revenues 10-1XXX 57,771 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 25,000 10,000
SUBTOTAL  1,100,682 1,219,758 1,193,258
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,757,203 1,757,203 0
Transportation Aid 10-3120 13,055 13,055 0
Special Education Aid 10-3130 243,668 243,668 0
Bilingual Education 10-3140 35,022 35,022 0
Extraordinary Aid 10-3131 33,011 0 37,621
Consolidated Aid 10-3195 41,145 41,145 0
Additional Formula Aid 10-3196 71,807 145,768 0
Other State Aids 10-3XXX 32,046 85,628 89,499
Categorical Special Education Aid 10-3132 0 0 176,917
Equalization Aid 10-3176 0 0 2,863,960
Categorical Security Aid 10-3177 0 0 67,705
Categorical Transportation Aid 10-3121 0 0 29,054
SUBTOTAL  2,226,957 2,321,489 3,264,756
Adjustment for Prior Year Encumbrances  0 48,662 0
Actual Revenues (Over)/Under Expenditures  -173,857 0 0
TOTAL OPERATING BUDGET  3,153,782 3,815,781 4,816,128
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 54,860 38,524
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 37,059 0
Early Childhood Program Aid 20-3211 221,560 193,699 0
Demonstrably Effective Program Aid 20-3212 157,400 109,763 0
Preschool Education Aid 20-3218 0 0 69,419
Other Restricted Entitlements 20-32XX 0 69,500 0
TOTAL REVENUES FROM STATE SOURCES  378,960 464,881 107,943
Revenues from Federal Sources:
Title I 20-4411-4416 148,413 147,411 118,388
I.D.E.A. Part B (Handicapped) 20-4420-4429 70,596 61,238 70,596
Other 20-4XXX 5,993 39,586 26,207
TOTAL REVENUES FROM FEDERAL SOURCES  225,002 248,235 215,191
TOTAL GRANTS AND ENTITLEMENTS  603,962 713,116 323,134
TOTAL REVENUES/SOURCES  3,757,744 4,528,897 5,139,262

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX546,592621,9001,029,840
Special Education 11-2XX-100-XXX39,22642,20059,618
Basic Skills/Remedial 11-230-100-XXX2871,5006,000
Bilingual Education 11-240-100-XXX42,19642,80047,680
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,9457,2508,500
School Sponsored Athletics 11-402-100-XXX2,9004,3004,300
Support Services:
Tuition 11-000-100-XXX1,451,2681,889,8991,867,261
Attendance and Social Work Services 11-000-211-XXX15,90116,30016,952
Health Services 11-000-213-XXX51,73557,07559,118
Students - Related & Extraordinary 11-000-216,21712,00012,30012,792
Guidance 11-000-218-XXX007,000
Child Study Teams 11-000-219-XXX105,22495,400131,301
Educational Media Services - School Library 11-000-222-XXX3001,3001,500
Instructional Staff Training Services 11-000-223-XXX2,0365,1855,000
General Administration 11-000-230-XXX230,011250,922218,642
School Administration 11-000-240-XXX38,98639,90045,000
Central Svcs & Admin Info Technology 11-000-25X-XXX42,89142,00043,680
Operation and Maintenance of Plant Services 11-000-26X-XXX204,943234,000231,831
Student Transportation Services 11-000-270-XXX46,393115,550133,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX315,948317,000479,013
Total Support Services Expenditures 2,517,6363,076,8313,252,690
TOTAL GENERAL CURRENT EXPENSE 3,153,7823,796,7814,408,628
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400200,000
Interest Earned on Capital Reserve 10-604019,0007,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX00200,000
TOTAL CAPITAL EXPENDITURES 019,000407,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,153,7823,815,7814,816,128
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX109,648114,16957,561
Support Services 20-211-200-XXX111,912134,39050,382
TOTAL EARLY CHILDHOOD PROGRAM AID 221,560248,559107,943
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX147,950126,0760
Support Services 20-212-200-XXX9,45020,7460
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 157,400146,8220
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX069,5000
Total State Projects 378,960464,881107,943
Federal Projects:
Title I 20-XXX-XXX-XXX148,413147,411118,388
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX70,59661,23870,596
Other Special Projects 20-XXX-XXX-XXX5,99339,58626,207
Total Federal Projects 225,002248,235215,191
TOTAL GRANTS AND ENTITLEMENTS 603,962713,116323,134
REPAYMENT OF DEBT
Total Expenditures 3,757,7444,528,8975,139,262

 

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 Budget287,048310,782250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve862,538910,736929,7361,137,236
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve364,041523,204358,1140
      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 Cost7,9709,35710,2039,70510,891
Total Classroom Instruction4,5154,9005,5945,3216,664
Classroom-Salaries and Benefits4,1784,5705,3185,0586,096
Classroom-General Supplies and Textbooks232301230219522
Classroom-Purchased Services and Other10630464445
Total Support Services1,1481,5111,5041,4321,422
Support Services-Salaries and Benefits8151,2151,1751,1181,059
Total Administrative Costs1,4211,7391,7031,6201,619
Administration-Salaries and Benefits4931,2641,2111,1521,201
Total Operations and Maintenance of Plant8341,1671,2961,2331,066
Operations & Maintenance of Plant-Salary & Ben.177417406386258
Total Food Services Costs00000
Total Extracurricular Costs5239555259
Total Equipment Costs00000
Employee Benefits as a % of Salaries25.429.6272731.7

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

     

    Estimated Tax Rate Information
    A. Estimated 08-09 School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy1,175,758 (A)
    Estimated Net Taxable Valuation (as of 10/01/2007)39,714,673 (B)
    Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.9605 (C)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy1,175,758 (D)
    Estimated Net Taxable Valuation (as of 10/01/2007)39,714,673 (E)
    Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.9605 (F)
    B. Estimated 08-09 Equalized School Tax Rate
    WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
    General Fund School Levy1,175,758 (G)
    Estimated Equalized Valuation (as of 10/01/2007)187,082,278 (H)
    Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6285 (I)
    WITH REPAYMENT OF DEBT AND ADJUSTMENTS
    Total School Levy1,175,758 (J)
    Estimated Equalized Valuation (as of 10/01/2007)187,082,278 (K)
    Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6285 (L)