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User Friendly Budgets
2009

HUDSON - EAST NEWARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time206239242
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Pupils on Roll - Special Full-Time171923
Pupils on Roll - Special Shared-Time400
Private School Placements433
spacing
Pupils Sent to Other Districts-Reg Prog10291110
Pupils Sent to Other Dists-Spec Ed Prog182213

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 358,114 138,771
Revenues from Local Sources:
Local Tax Levy 10-1210 1,175,758 1,175,758 1,175,758
Interest Earned on Capital Reserve Funds 10-1XXX 34,273 7,500 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 63,320 10,000 10,000
SUBTOTAL  1,273,351 1,193,258 1,195,758
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,757,203 0 0
Transportation Aid 10-3120 13,055 0 0
Special Education Aid 10-3130 243,668 0 0
Bilingual Education 10-3140 35,022 0 0
Extraordinary Aid 10-3131 32,698 37,621 0
Consolidated Aid 10-3195 41,145 0 0
Additional Formula Aid 10-3196 145,768 0 0
Other State Aids 10-3XXX 85,970 89,499 0
Categorical Special Education Aid 10-3132 0 176,917 198,978
Equalization Aid 10-3176 0 2,863,960 2,967,812
Categorical Security Aid 10-3177 0 67,705 97,478
Categorical Transportation Aid 10-3121 0 29,054 30,250
SUBTOTAL  2,354,529 3,264,756 3,294,518
Adjustment for Prior Year Encumbrances  0 49,255 0
Actual Revenues (Over)/Under Expenditures  52,235 0 0
TOTAL OPERATING BUDGET  3,680,115 4,865,383 4,629,047
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 38,524 0
Early Childhood Program Aid 20-3211 204,822 0 0
Demonstrably Effective Program Aid 20-3212 92,710 0 0
Preschool Education Aid 20-3218 0 69,419 71,748
Other Restricted Entitlements 20-32XX 68,458 0 0
TOTAL REVENUES FROM STATE SOURCES  365,990 107,943 71,748
Revenues from Federal Sources:
Title I 20-4411-4416 150,494 118,388 118,388
I.D.E.A. Part B (Handicapped) 20-4420-4429 71,709 70,596 70,596
Other 20-4XXX 40,014 26,207 26,207
TOTAL REVENUES FROM FEDERAL SOURCES  262,217 215,191 215,191
TOTAL GRANTS AND ENTITLEMENTS  628,207 323,134 286,939
TOTAL REVENUES/SOURCES  4,308,322 5,188,517 4,915,986

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX608,3231,029,840995,641
Special Education 11-2XX-100-XXX41,12559,61861,110
Basic Skills/Remedial 11-230-100-XXX4806,0003,000
Bilingual Education 11-240-100-XXX73,30847,68078,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,6898,5008,500
School Sponsored Athletics 11-402-100-XXX1034,3004,000
Support Services:
Tuition 11-000-100-XXX1,741,0321,916,5161,876,940
Attendance and Social Work Services 11-000-211-XXX15,25316,95217,588
Health Services 11-000-213-XXX57,16359,11861,950
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21725,30012,79213,271
Guidance 11-000-218-XXX07,0009,000
Child Study Teams 11-000-219-XXX130,499131,301135,000
Educational Media Services - School Library 11-000-222-XXX1,2811,5001,500
Instructional Staff Training Services 11-000-223-XXX1,4765,0003,000
General Administration 11-000-230-XXX201,653218,642189,700
School Administration 11-000-240-XXX45,98145,00048,000
Central Svcs & Admin Info Technology 11-000-25X-XXX64,30543,68050,000
Operation and Maintenance of Plant Services 11-000-26X-XXX206,786231,831278,000
Student Transportation Services 11-000-270-XXX97,705133,600113,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX362,653479,013513,865
Total Support Services Expenditures 2,951,0873,301,9453,311,414
TOTAL GENERAL CURRENT EXPENSE 3,680,1154,457,8834,462,165
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,0000
Interest Earned on Capital Reserve 10-60407,50010,000
Equipment 12-XXX-XXX-73X00156,882
Facilities Acquisition and Construction Services 12-000-4XX-XXX0200,0000
TOTAL CAPITAL EXPENDITURES 0407,500166,882
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,680,1154,865,3834,629,047
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX104,15857,56171,748
Support Services 20-218-200-XXX100,66450,3820
TOTAL PRESCHOOL EDUCATION AID 204,822107,94371,748
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX83,41000
Support Services 20-212-200-XXX9,30000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 92,71000
Other State Projects:
Instruction 20-217-100-XXX68,45800
TOTAL TARA USED TO SUPPORT PROGRAMS 68,45800
Total State Projects 365,990107,94371,748
Federal Projects:
Title I 20-XXX-XXX-XXX150,494118,388118,388
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX71,70970,59670,596
Other Special Projects 20-XXX-XXX-XXX40,01426,20726,207
Total Federal Projects 262,217215,191215,191
TOTAL GRANTS AND ENTITLEMENTS 628,207323,134286,939
Total Expenditures 4,308,3225,188,5174,915,986

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget310,782282,698282,698250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve910,736945,0091,152,5091,162,509
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve523,204464,187106,0730
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,3579,70010,8919,7519,598
Total Classroom Instruction4,9005,0006,6645,9665,960
Classroom-Salaries and Benefits4,5704,6626,0965,4585,398
Classroom-General Supplies and Textbooks301302522467515
Classroom-Purchased Services and Other3036464147
Total Support Services1,5111,7141,4221,2731,117
Support Services-Salaries and Benefits1,2151,2411,059948800
Total Administrative Costs1,7391,7361,6191,4501,342
Administration-Salaries and Benefits1,2641,2491,2011,075992
Total Operations and Maintenance of Plant1,1671,1521,0669541,108
Operations & Maintenance of Plant-Salary & Ben.417398258231229
Total Food Services Costs00000
Total Extracurricular Costs3926595350
Total Equipment Costs0000592
Employee Benefits as a % of Salaries29.630.431.731.734.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Snow removal,landscaping service,recycling, minor maintenance repairs
  • with municipality. Transportation jointure with Kearny BOE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,175,758 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)40,029,984 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.9372 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,175,758 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)40,029,984 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.9372 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,175,758 (G)
Estimated Equalized Valuation (as of 10/01/2008)177,690,475 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6617 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,175,758 (J)
Estimated Equalized Valuation (as of 10/01/2008)177,690,475 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6617 (L)