12/21/2009 HUDSON - EAST NEWARK BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 206 239 242
Pupils on Roll - Special Full-Time 17 19 23
Pupils on Roll - Special Shared-Time 4
Private School Placements 4 3 3
Pupils Sent to Other Districts-Reg Prog 102 91 110
Pupils Sent to Other Dists-Spec Ed Prog 18 22 13
HUDSON - EAST NEWARK BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 358,114 138,771
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
Transportation Aid 10-3120 13,055
Special Education Aid 10-3130 243,668
Bilingual Education 10-3140 35,022
Extraordinary Aid 10-3131 32,698 37,621
Consolidated Aid 10-3195 41,145
Additional Formula Aid 10-3196 145,768
Other State Aids 10-3XXX 85,970 89,499
Categorical Special Education Aid 10-3132 176,917 198,978
Equalization Aid 10-3176 2,863,960 2,967,812
Categorical Security Aid 10-3177 67,705 97,478
Categorical Transportation Aid 10-3121 29,054 30,250
SUBTOTAL 2,354,529 3,264,756 3,294,518
Adjustment for Prior Year Encumbrances 49,255
Actual Revenues (Over)/Under Expenditures 52,235
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 38,524
Early Childhood Program Aid 20-3211 204,822
Demonstrably Effective Program Aid 20-3212 92,710
Preschool Education Aid 20-3218 69,419 71,748
Other Restricted Entitlements 20-32XX 68,458
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
HUDSON - EAST NEWARK BORO
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 608,323 1,029,840 995,641
Special Education 11-2XX-100-XXX 41,125 59,618 61,110
Basic Skills/Remedial 11-230-100-XXX 480 6,000 3,000
Bilingual Education 11-240-100-XXX 73,308 47,680 78,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 5,689 8,500 8,500
School Sponsored Athletics 11-402-100-XXX 103 4,300 4,000
Support Services:
Tuition 11-000-100-XXX 1,741,032 1,916,516 1,876,940
Attendance and Social Work Services 11-000-211-XXX 15,253 16,952 17,588
Health Services 11-000-213-XXX 57,163 59,118 61,950
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 25,300 12,792 13,271
Guidance 11-000-218-XXX 7,000 9,000
Child Study Teams 11-000-219-XXX 130,499 131,301 135,000
Educational Media Services - School Library 11-000-222-XXX 1,281 1,500 1,500
Instructional Staff Training Services 11-000-223-XXX 1,476 5,000 3,000
General Administration 11-000-230-XXX 201,653 218,642 189,700
School Administration 11-000-240-XXX 45,981 45,000 48,000
Central Svcs & Admin Info Technology 11-000-25X-XXX 64,305 43,680 50,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 206,786 231,831 278,000
Student Transportation Services 11-000-270-XXX 97,705 133,600 113,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX 362,653 479,013 513,865
Total Support Services Expenditures 2,951,087 3,301,945 3,311,414
TOTAL GENERAL CURRENT EXPENSE 3,680,115 4,457,883 4,462,165
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 200,000
Interest Earned on Capital Reserve 10-604 7,500 10,000
Equipment 12-XXX-XXX-73X 156,882
Facilities Acquisition and Construction Services 12-000-4XX-XXX 200,000
TOTAL CAPITAL EXPENDITURES 407,500 166,882
OPERATING BUDGET GRAND TOTAL 3,680,115 4,865,383 4,629,047
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 104,158 57,561 71,748
Preschool Education Aid:
Support Services 20-218-200-XXX 100,664 50,382
TOTAL PRESCHOOL EDUCATION AID 204,822 107,943 71,748
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 83,410
Support Services 20-212-200-XXX 9,300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 92,710
Other State Projects:
Instruction 20-217-100-XXX 68,458
TOTAL TARA USED TO SUPPORT PROGRAMS 68,458
Total State Projects 365,990 107,943 71,748
Federal Projects:
Title I 20-XXX-XXX-XXX 150,494 118,388 118,388
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 71,709 70,596 70,596
Other Special Projects 20-XXX-XXX-XXX 40,014 26,207 26,207
Total Federal Projects 262,217 215,191 215,191
TOTAL GRANTS AND ENTITLEMENTS 628,207 323,134 286,939
Total Expenditures 4,308,322 5,188,517 4,915,986
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 4,308,322 5,188,517 4,915,986
HUDSON - EAST NEWARK BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 310,782 282,698 282,698 250,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 910,736 945,009 1,152,509 1,162,509
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 523,204 464,187 106,073 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
HUDSON - EAST NEWARK BORO
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9357 9700 10891 9751 9598
Total Classroom Instruction 4900 5000 6664 5966 5960
Classroom-Salaries and Benefits 4570 4662 6096 5458 5398
Classroom-General Supplies and Textbooks 301 302 522 467 515
Classroom-Purchased Services and Other 30 36 46 41 47
Total Support Services 1511 1714 1422 1273 1117
Support Services-Salaries and Benefits 1215 1241 1059 948 800
Total Administrative Costs 1739 1736 1619 1450 1342
Administration-Salaries and Benefits 1264 1249 1201 1075 992
Total Operations and Maintenance of Plant 1167 1152 1066 954 1108
Operations & Maintenance of Plant-Salary & Ben. 417 398 258 231 229
Total Food Services Costs 0 0
Total Extracurricular Costs 39 26 59 53 50
Total Equipment Costs 0 592
Employee Benefits as a % of Salaries 29.6 30.4 31.7 31.7 34.8
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.
HUDSON - EAST NEWARK BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
HUDSON - EAST NEWARK BORO
Shared Services -- Description of Shared Services
_________________________________________________
Snow removal,landscaping service,recycling, minor maintenance repairs
with municipality. Transportation jointure with Kearny BOE
HUDSON - EAST NEWARK BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,175,758 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 40,029,984 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 2.9372 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,175,758 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 40,029,984 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 2.9372 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,175,758 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 177,690,475 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6617 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,175,758 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 177,690,475 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.6617 (L)