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User Friendly Budgets
2010

HUDSON - EAST NEWARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time239233252
spacing
Pupils on Roll - Special Full-Time191213
Private School Placements322
spacing
Pupils Sent to Contracted Preschool Prog033
Pupils Sent to Other Districts-Reg Prog918591
Pupils Sent to Other Dists-Spec Ed Prog222124

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 138,771 37,681
Transfers from Other Funds 10-5200 0 45,548 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,175,758 1,175,758 1,222,788
Interest Earned on Capital Reserve Funds 10-1XXX 13,744 10,000 10,000
Other Restricted Miscellaneous Revenues 10-1XXX 168,725 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 10,000 10,000
SUBTOTAL  1,358,227 1,195,758 1,242,788
Revenues from State Sources:
Extraordinary Aid 10-3131 103,159 0 0
Categorical Special Education Aid 10-3132 176,917 198,978 92,192
Equalization Aid 10-3176 2,859,409 2,967,812 2,971,151
Categorical Security Aid 10-3177 67,705 97,478 0
Categorical Transportation Aid 10-3121 29,054 30,250 0
SUBTOTAL  3,236,244 3,294,518 3,063,343
Adjustment for Prior Year Encumbrances  0 62,932 0
Actual Revenues (Over)/Under Expenditures  -484,925 0 0
TOTAL OPERATING BUDGET  4,109,546 4,737,527 4,343,812
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 105,819 0 0
Preschool Education Aid 20-3218 0 71,748 71,748
Other Restricted Entitlements 20-32XX 1,042 0 0
TOTAL REVENUES FROM STATE SOURCES  106,861 71,748 71,748
Revenues from Federal Sources:
Title I 20-4411-4416 111,922 168,147 142,925
Title II 20-4451-4455 0 0 17,454
Title IV 20-4471-4474 0 0 1,981
I.D.E.A. Part B (Handicapped) 20-4420-4429 59,831 82,366 70,010
Other 20-4XXX 38,835 22,864 0
TOTAL REVENUES FROM FEDERAL SOURCES  210,588 273,377 232,370
TOTAL GRANTS AND ENTITLEMENTS  317,449 345,125 304,118
TOTAL REVENUES/SOURCES  4,426,995 5,082,652 4,647,930
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,426,995 5,082,652 4,647,930

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX919,750996,447784,795
Special Education 11-2XX-100-XXX49,03861,11046,448
Basic Skills/Remedial 11-230-100-XXX1,4943,00097,118
Bilingual Education 11-240-100-XXX46,70478,50097,453
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,1068,50011,000
School Sponsored Athletics 11-402-100-XXX4864,0001,000
Support Services:
Tuition 11-000-100-XXX1,662,7631,930,9801,738,006
Attendance and Social Work Services 11-000-211-XXX11,15817,5880
Health Services 11-000-213-XXX61,22861,97572,888
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21712,79213,27127,300
Guidance 11-000-218-XXX179,2379,00031,800
Child Study Teams 11-000-219-XXX21,593135,000187,157
Educational Media Services - School Library 11-000-222-XXX1,0021,5002,000
Instructional Staff Training Services 11-000-223-XXX1,3973,0003,000
General Administration 11-000-230-XXX184,207189,700189,927
School Administration 11-000-240-XXX45,99348,00061,122
Central Svcs & Admin Info Technology 11-000-25X-XXX47,46750,00041,576
Operation and Maintenance of Plant Services 11-000-26X-XXX225,112278,000271,555
Student Transportation Services 11-000-270-XXX70,917113,600145,273
Personal Services - Employee Benefits 11-XXX-XXX-2XX364,176513,865524,394
Total Support Services Expenditures 2,889,0423,365,4793,295,998
TOTAL GENERAL CURRENT EXPENSE 3,916,6204,517,0364,333,812
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,00010,000
Equipment 12-XXX-XXX-73X0156,8820
Facilities Acquisition and Construction Services 12-000-4XX-XXX192,92653,6090
TOTAL CAPITAL EXPENDITURES 192,926220,49110,000
OPERATING BUDGET GRAND TOTAL 4,109,5464,737,5274,343,812
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX55,43771,74871,748
Support Services 20-218-200-XXX50,38200
TOTAL PRESCHOOL EDUCATION AID 105,81971,74871,748
Other State Projects:
Instruction 20-217-100-XXX1,04200
TOTAL TARA USED TO SUPPORT PROGRAMS 1,04200
Total State Projects 106,86171,74871,748
Federal Projects:
Title I 20-XXX-XXX-XXX111,922168,147142,925
Title II 20-XXX-XXX-XXX0017,454
Title IV 20-XXX-XXX-XXX001,981
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX59,83182,36670,010
Other Special Projects 20-XXX-XXX-XXX38,83522,8640
Total Federal Projects 210,588273,377232,370
TOTAL GRANTS AND ENTITLEMENTS 317,449345,125304,118
Total Expenditures 4,426,9955,082,6524,647,930
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,426,9955,082,6524,647,930

 

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 Budget282,698385,857247,086209,405
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve945,0091,158,7531,168,7531,178,753
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve464,187618,532143,754143,754
      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 Cost9,7009,7699,59810,3859,518
Total Classroom Instruction5,0005,6915,9606,4505,589
Classroom-Salaries and Benefits4,6625,2375,3985,8385,124
Classroom-General Supplies and Textbooks302415515560426
Classroom-Purchased Services and Other3639475138
Total Support Services1,7141,6071,1171,2091,484
Support Services-Salaries and Benefits1,2411,047800866925
Total Administrative Costs1,7361,3881,3421,4511,305
Administration-Salaries and Benefits1,2499559921,073712
Legal Costs00384128
Total Operations and Maintenance of Plant1,1521,0161,1081,1991,068
Operations & Maintenance of Plant-Salary & Ben.398257229248155
Total Food Services Costs00000
Total Extracurricular Costs2645515545
Total Equipment Costs005926400
Employee Benefits as a % of Salaries30.42734.834.839.3

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
  • The East Newark School district has for many years utilized shared
  • services agreement with the Boro. Some of the services have been for
  • Memorial Scholarships, the D.A.R.E. program, surveillance cameras. In
  • addition we also share services with Veterans Field, the Recreation
  • Center, water, snow removal and landscaping.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,222,788 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)40,104,669 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.0490 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,222,788 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)40,104,669 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.0490 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,222,788 (G)
Estimated Equalized Valuation (as of 10/01/2010)165,389,331 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7393 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,222,788 (J)
Estimated Equalized Valuation (as of 10/01/2010)165,389,331 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7393 (L)

 

Administrative Salaries
Employee Name: Richard Corbett 
Job TitleSuperintendent 
Base Annual Salary106,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/20/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days225 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,800 
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