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User Friendly Budgets
2012-13

HUDSON - EAST NEWARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time218213228
spacing
Pupils on Roll - Special Full-Time181514
Private School Placements242
spacing
Pupils Sent to Other Districts-Reg Prog7988113
Pupils Sent to Other Dists-Spec Ed Prog212116

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 250,117 338,314
Revenues from Local Sources:
Local Tax Levy 10-1210 1,222,788 1,247,245 1,272,190
Interest Earned on Capital Reserve Funds 10-1XXX 5,337 0 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 40,123 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 20,000 20,000
SUBTOTAL  1,268,248 1,267,245 1,294,690
Revenues from State Sources:
Extraordinary Aid 10-3131 1,212 0 0
Categorical Special Education Aid 10-3132 92,192 191,175 204,659
Equalization Aid 10-3176 2,971,151 2,918,458 3,081,062
Categorical Security Aid 10-3177 0 0 21,408
Categorical Transportation Aid 10-3121 0 0 8,294
SUBTOTAL  3,064,555 3,109,633 3,315,423
Revenues from Federal Sources:
SUBTOTAL  0 109,183 0
Adjustment for Prior Year Encumbrances  0 149,693 0
Actual Revenues (Over)/Under Expenditures  -203,287 0 0
TOTAL OPERATING BUDGET  4,129,516 4,885,871 4,948,427
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 189,357 0
Preschool Education Aid 20-3218 0 0 60,915
TOTAL REVENUES FROM STATE SOURCES  0 189,357 60,915
Revenues from Federal Sources:
Title I 20-4411-4416 79,046 284,836 242,111
Title II 20-4451-4455 12,212 15,809 13,438
Title IV 20-4471-4474 234 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 203,156 80,803 68,683
TOTAL REVENUES FROM FEDERAL SOURCES  294,648 381,448 324,232
TOTAL GRANTS AND ENTITLEMENTS  294,648 570,805 385,147
TOTAL REVENUES/SOURCES  4,424,164 5,456,676 5,333,574
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,424,164 5,456,676 5,333,574

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX724,461858,619784,008
Special Education 11-2XX-100-XXX73,92673,14174,345
Basic Skills/Remedial 11-230-100-XXX10,880100,927104,592
Bilingual Education 11-240-100-XXX95,93399,767104,375
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,15412,01311,000
Support Services:
Tuition 11-000-100-XXX1,629,4462,025,3912,059,359
Health Services 11-000-213-XXX69,94771,22673,766
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21732,90026,82653,972
Guidance 11-000-218-XXX29,89333,60034,440
Child Study Teams 11-000-219-XXX166,578177,019133,468
Instructional Staff Training Services 11-000-223-XXX2,3462,4002,000
General Administration 11-000-230-XXX201,114210,744206,013
School Administration 11-000-240-XXX84,67572,40872,594
Central Svcs & Admin Info Technology 11-000-25X-XXX41,57628,05028,751
Deposit to Maintenance Reserve 10-6060079,749
Operation and Maintenance of Plant Services 11-000-26X-XXX278,001269,124388,304
Student Transportation Services 11-000-270-XXX91,116108,497111,236
Personal Services - Employee Benefits 11-XXX-XXX-2XX346,801563,914544,205
Total Support Services Expenditures 2,974,3933,589,1993,708,108
TOTAL GENERAL CURRENT EXPENSE 3,888,7474,733,6664,866,177
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040079,750
Interest Earned on Capital Reserve 10-604002,500
Equipment 12-XXX-XXX-73X104,76946,6790
Facilities Acquisition and Construction Services 12-000-4XX-XXX136,000105,5260
TOTAL CAPITAL EXPENDITURES 240,769152,20582,250
OPERATING BUDGET GRAND TOTAL 4,129,5164,885,8714,948,427
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0189,35760,915
TOTAL PRESCHOOL EDUCATION AID 0189,35760,915
Other State Projects:
Total State Projects 0189,35760,915
Federal Projects:
Title I 20-XXX-XXX-XXX79,046284,836242,111
Title II 20-XXX-XXX-XXX12,21215,80913,438
Title IV 20-XXX-XXX-XXX23400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX203,15680,80368,683
Total Federal Projects 294,648381,448324,232
TOTAL GRANTS AND ENTITLEMENTS 294,648570,805385,147
Total Expenditures 4,424,1645,456,6765,333,574
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,424,1645,456,6765,333,574

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget271,515501,329501,329501,329
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,316,8911,186,2281,186,2281,268,478
      Adult Education Programs0000
      Maintenance Reserve00079,749
      Legal Reserve287,798338,314338,3140
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost8,9979,68410,86911,40310,809
Total Classroom Instruction5,3905,0816,5346,7685,948
Classroom-Salaries and Benefits5,0244,6996,0856,2825,494
Classroom-General Supplies and Textbooks355370408442413
Classroom-Purchased Services and Other1012414441
Total Support Services1,1871,5751,5851,6861,611
Support Services-Salaries and Benefits5871,0281,0321,1201,362
Total Administrative Costs1,4001,6681,4561,6031,489
Administration-Salaries and Benefits877932766831783
Legal Costs048313331
Total Operations and Maintenance of Plant9721,2971,2221,2621,686
Operations & Maintenance of Plant-Salary & Ben.230250261283291
Board Contribution to Food Services00000
Total Extracurricular Costs2941455345
Total Equipment Costs72846802050
Employee Benefits as a % of Salaries30.728.438.740.238.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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 participates in a number of shared
  • services activities with the Boro of East Newark, such as Memorial
  • Scholarships, security officer, surveillance cameras, sports field,
  • recreation center, water, snow removal, landscape, etc.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,259,717 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)39,543,583 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.1856 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,259,717 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)39,543,583 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.1856 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,259,717 (G)
Estimated Equalized Valuation (as of 10/01/2011)119,280,488 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0561 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,259,717 (J)
Estimated Equalized Valuation (as of 10/01/2011)119,280,488 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0561 (L)

 

Administrative Salaries
Employee Name: R. Paul Vizzuso 
Job TitleBusiness Administrator 
Base Annual Salary33,050 
Full Time Equivalents (FTE)0.2 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days 52 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 DaysN/A 
Benefits: 
Allowances350 
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 BenefitsNot in contract Not in Contract Not in contract 
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 
Employee Name: Richard Corbett 
Job TitleSuperintendent Principal 
Base Annual Salary114,800 
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 Contract06/30/2017 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 DaysN/A 
Benefits: 
Allowances950 
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 BenefitsNot in contrct Not in contract Not in contract 
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