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User Friendly Budgets
2009

HUDSON - KEARNY TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,9695,0055,092
spacing
Pupils on Roll - Special Full-Time647644663
Private School Placements616268
spacing
Pupils Sent to Contracted Preschool Prog055
Pupils Sent to Other Dists-Spec Ed Prog131818
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,834,248 3,419,976
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 2,005,000
Transfers from Other Funds 10-5200 387,150 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 43,537,336 43,537,336 43,537,336
Other Local Governmental Units - Unrestricted 10-12XX 1,878,996 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 41,297 31,267
Unrestricted Miscellaneous Revenues 10-1XXX 0 605,000 755,000
SUBTOTAL  45,416,332 44,184,633 44,324,103
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 58,500 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  58,500 0 0
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 12,854,578 0 0
Abbott-Bordered District Aid 10-3119 2,211,760 0 0
Transportation Aid 10-3120 360,210 0 0
Special Education Aid 10-3130 2,479,897 0 0
Bilingual Education 10-3140 447,900 0 0
Extraordinary Aid 10-3131 188,621 242,795 0
Consolidated Aid 10-3195 571,861 0 0
Additional Formula Aid 10-3196 1,217,495 0 0
Other State Aids 10-3XXX 435,922 0 0
Categorical Special Education Aid 10-3132 0 3,061,935 3,187,552
Equalization Aid 10-3176 0 24,810,139 25,863,485
Categorical Security Aid 10-3177 0 1,161,354 1,252,978
Categorical Transportation Aid 10-3121 0 223,617 415,882
SUBTOTAL  20,768,244 29,499,840 30,719,897
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 122,542
SUBTOTAL  0 0 122,542
Adjustment for Prior Year Encumbrances  0 510,865 0
Actual Revenues (Over)/Under Expenditures  -2,109,361 0 0
TOTAL OPERATING BUDGET  64,520,865 77,029,586 80,591,518
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,576 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 2,747,088 0 0
Demonstrably Effective Program Aid 20-3212 766,050 0 0
Preschool Education Aid 20-3218 0 403,392 420,360
Other Restricted Entitlements 20-32XX 1,409,914 670,962 670,962
TOTAL REVENUES FROM STATE SOURCES  4,923,052 1,074,354 1,091,322
Revenues from Federal Sources:
Title I 20-4411-4416 555,211 1,345,688 1,345,688
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,209,672 1,246,088 1,246,088
Other 20-4XXX 820,438 876,469 372,439
TOTAL REVENUES FROM FEDERAL SOURCES  2,585,321 3,468,245 2,964,215
Transfers from Operating Budget-PreK 20-5200 0 293,127 264,584
TOTAL GRANTS AND ENTITLEMENTS  7,516,949 4,835,726 4,320,121
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 481,842 885,380 859,576
TOTAL REVENUES FROM LOCAL SOURCES  481,842 885,380 859,576
Revenues from State Sources:
Debt Service Aid Type II 40-3160 102,727 385,172 398,351
TOTAL LOCAL REPAYMENT OF DEBT  584,569 1,270,552 1,257,928
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  584,568 1,270,552 1,257,928
TOTAL REVENUES/SOURCES  72,622,382 83,135,864 86,169,567
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 293,127 264,584
TOTAL REVENUES/SOURCES NET OF TRANSFERS  72,622,382 82,842,737 85,904,983

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,328,35628,506,91729,607,307
Special Education 11-2XX-100-XXX3,226,5803,509,2193,818,039
Basic Skills/Remedial 11-230-100-XXX1,231,9022,426,3221,605,679
Bilingual Education 11-240-100-XXX1,437,1521,615,1211,614,561
Vocational Programs - Local 11-3XX-100-XXX267,328289,623303,181
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,086,4521,182,5041,190,841
Before/After School Programs 11-421-XXX-XXX00382,075
Support Services:
Tuition 11-000-100-XXX3,090,9873,384,4613,612,142
Attendance and Social Work Services 11-000-211-XXX11,62512,10012,285
Health Services 11-000-213-XXX1,105,8211,102,1761,102,432
Guidance 11-000-218-XXX1,459,8771,575,9241,543,985
Child Study Teams 11-000-219-XXX1,343,8301,421,6751,342,853
Improvement of Instructional Services 11-000-221-XXX00199,677
Educational Media Services - School Library 11-000-222-XXX745,867786,6911,005,367
Instructional Staff Training Services 11-000-223-XXX39,95765,53952,500
General Administration 11-000-230-XXX1,842,2342,013,3722,064,583
School Administration 11-000-240-XXX3,306,5153,516,2763,527,138
Central Svcs & Admin Info Technology 11-000-25X-XXX1,078,2591,172,5041,082,449
Operation and Maintenance of Plant Services 11-000-26X-XXX6,534,5317,442,2957,727,711
Student Transportation Services 11-000-270-XXX1,221,6931,376,0801,416,353
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,752,28811,581,74712,422,741
Food Services 11-000-310-XXX531,596501,448511,864
Total Support Services Expenditures 32,065,08035,952,28837,624,080
TOTAL GENERAL CURRENT EXPENSE 63,642,85073,481,99476,145,763
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,000,0000
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X310,5841,621,5071,133,955
Facilities Acquisition and Construction Services 12-000-4XX-XXX513,946852,7853,239,000
TOTAL CAPITAL EXPENDITURES 824,5303,475,2924,373,455
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX53,48572,30072,300
Total Adult Education - Local 53,48572,30072,300
TOTAL SPECIAL SCHOOLS 53,48572,30072,300
OPERATING BUDGET GRAND TOTAL 64,520,86577,029,58680,591,518
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,57600
Early Childhood Program Aid:
Instruction 20-218-100-XXX2,213,607540,839534,064
Support Services 20-218-200-XXX533,481155,680150,880
TOTAL PRESCHOOL EDUCATION AID 2,747,088696,519684,944
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX683,32200
Support Services 20-212-200-XXX82,72800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 766,05000
Other State Projects:
Instruction 20-217-100-XXX838,95500
Support Services 20-217-200-XXX96,03000
TOTAL TARA USED TO SUPPORT PROGRAMS 934,98500
Nonpublic Textbooks 20-XXX-XXX-XXX15,48219,50219,502
Nonpublic Auxiliary Services 20-XXX-XXX-XXX85,813190,808190,808
Nonpublic Handicapped Services 20-XXX-XXX-XXX67,727143,500143,500
Nonpublic Nursing Services 20-XXX-XXX-XXX17,78326,32526,325
Nonpublic Technology Initiative 20-XXX-XXX-XXX11,08013,64013,640
Other Special Projects 20-XXX-XXX-XXX277,044277,187277,187
Total State Projects 4,923,0521,367,4811,355,906
Federal Projects:
Title I 20-XXX-XXX-XXX555,2111,345,6881,345,688
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,209,6721,246,0881,246,088
Other Special Projects 20-XXX-XXX-XXX820,438876,469372,439
Total Federal Projects 2,585,3213,468,2452,964,215
TOTAL GRANTS AND ENTITLEMENTS 7,516,9494,835,7264,320,121
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX584,5681,270,5521,257,928
TOTAL REPAYMENT OF DEBT 584,5681,270,5521,257,928
Total Expenditures 72,622,38283,135,86486,169,567

 

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 Budget1,495,4051,580,6831,519,0411,519,041
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve6,1161,006,1162,007,1162,616
      Adult Education Programs31,00336,0185,0150
      Maintenance Reserve0000
      Legal Reserve5,246,5626,156,5643,414,9610
      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 Cost10,87511,23812,09312,20412,414
Total Classroom Instruction7,0197,2527,8767,9248,023
Classroom-Salaries and Benefits6,7286,7577,4437,4747,519
Classroom-General Supplies and Textbooks209403338346388
Classroom-Purchased Services and Other829195104116
Total Support Services9621,0171,0561,0651,134
Support Services-Salaries and Benefits863897951959984
Total Administrative Costs1,3041,3161,3511,3791,379
Administration-Salaries and Benefits1,0711,1041,1371,1541,165
Total Operations and Maintenance of Plant1,3001,3321,4851,5021,543
Operations & Maintenance of Plant-Salary & Ben.854862946952998
Total Food Services Costs8595888989
Total Extracurricular Costs199219226236235
Total Equipment Costs3256231287197
Employee Benefits as a % of Salaries23.323.324.42425.1

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
  • The Kearny Board of Education serves as host district on Joint
  • Transportation Agreements with the Harrison and East Newark Boards
  • of Education.
  • The Kearny Board of Education participates in the NJ Cooperative Bid
  • with Educatonal Data Services for the puurchase of classroom, office,
  • custoidal and athletci supplies, copy paper and time and materials.
  • The Kearny Board of Education participates in the Middlesex County Ed
  • Services Commission Energy Consortium for the purchase of natural gas.
  • The Kearny Board of Education utilizes the non-public and summer school
  • services provided by Essex & Passaic Counties Education Services
  • Commissions.
  • Together with the Nutley and Belleville Boards of Education, Kearny
  • leases a boat house from the town of Kearny for their high school Crew
  • Teams. Kearny provides custodial services and supplies, utilities and
  • required licensing fees and Belleville and Nutley reimburse the district
  • for these services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy43,537,336 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,071,081,556 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1004.0648 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy44,396,912 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,071,081,556 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1004.1451 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy43,537,336 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,049,736,421 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0751 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy44,396,912 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,049,736,421 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0963 (L)