>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>PASSAIC  >>PASSAIC CO MANCHESTER REG

User Friendly Budgets
2008

PASSAIC - PASSAIC CO MANCHESTER REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time678683683
spacing
Pupils on Roll - Special Full-Time115113112
Private School Placements15711
spacing
Pupils Sent to Other Dists-Spec Ed Prog72129
Pupils in State Facilities61111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 416,479 356,478
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 78,555 0 0
Transfers from Other Funds 10-5200 6,635 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,986,178 9,045,789 9,149,666
Other Local Governmental Units - Unrestricted 10-12XX 0 0 164,000
Other Local Governmental Units - Restricted 10-12XX 461,972 697,350 468,846
Transportation Fees from Other LEAs 10-1420-1440 240,437 305,700 269,912
Interest Earned on Capital Reserve Funds 10-1XXX 872 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 135,448 105,000 85,000
SUBTOTAL  9,824,907 10,153,839 10,137,424
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,276,281 2,276,281 0
Supplemental Core Curriculum Standards Aid 10-3112 104,132 104,132 0
School Choice Aid 10-3116 99,708 99,708 216,200
Transportation Aid 10-3120 185,425 185,425 0
Special Education Aid 10-3130 400,661 400,661 0
Bilingual Education 10-3140 44,294 44,294 0
Extraordinary Aid 10-3131 39,148 0 69,255
Consolidated Aid 10-3195 90,300 90,300 0
Additional Formula Aid 10-3196 112,062 230,477 0
Other State Aids 10-3XXX 74,516 64,829 0
Categorical Special Education Aid 10-3132 0 0 448,729
Equalization Aid 10-3176 0 0 4,345,393
Categorical Security Aid 10-3177 0 0 249,841
Categorical Transportation Aid 10-3121 0 0 149,425
SUBTOTAL  3,426,527 3,496,107 5,478,843
Adjustment for Prior Year Encumbrances  0 911,703 0
Actual Revenues (Over)/Under Expenditures  -687,988 0 0
TOTAL OPERATING BUDGET  12,648,636 14,978,128 15,972,745
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 26,074 1,000 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 611,658 634,308 0
Other Restricted Entitlements 20-32XX 518,403 682,941 227,653
TOTAL REVENUES FROM STATE SOURCES  1,130,061 1,317,249 227,653
Revenues from Federal Sources:
Title I 20-4411-4416 89,586 80,743 72,669
I.D.E.A. Part B (Handicapped) 20-4420-4429 143,923 233,758 210,382
Other 20-4XXX 45,013 33,655 31,417
TOTAL REVENUES FROM FEDERAL SOURCES  278,522 348,156 314,468
TOTAL GRANTS AND ENTITLEMENTS  1,434,657 1,666,405 542,121
TOTAL REVENUES/SOURCES  14,083,293 16,644,533 16,514,866

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,981,9813,241,7564,010,098
Special Education 11-2XX-100-XXX584,009650,133604,225
Bilingual Education 11-240-100-XXX053,57056,790
Vocational Programs - Local 11-3XX-100-XXX40,80600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX78,660114,864119,242
School Sponsored Athletics 11-402-100-XXX265,843308,195322,914
Community Services Programs/Operations 11-800-330-XXX500500500
Support Services:
Tuition 11-000-100-XXX2,856,7963,874,6074,492,267
Attendance and Social Work Services 11-000-211-XXX92,37398,184108,047
Health Services 11-000-213-XXX68,45675,87581,090
Students - Related & Extraordinary 11-000-216,21777,37191,421105,400
Guidance 11-000-218-XXX386,998425,307427,970
Child Study Teams 11-000-219-XXX192,852195,898237,188
Educational Media Services - School Library 11-000-222-XXX92,845105,824115,698
General Administration 11-000-230-XXX446,372561,549522,436
School Administration 11-000-240-XXX415,612437,294449,801
Central Svcs & Admin Info Technology 11-000-25X-XXX552,705578,823551,506
Operation and Maintenance of Plant Services 11-000-26X-XXX954,2911,034,437873,148
Student Transportation Services 11-000-270-XXX817,518956,6341,094,365
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,592,9091,871,7961,777,409
Total Support Services Expenditures 8,547,09810,307,64910,836,325
TOTAL GENERAL CURRENT EXPENSE 12,498,89714,676,66715,950,094
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X14,13712,2094,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX135,602260,3980
TOTAL CAPITAL EXPENDITURES 149,739272,6074,800
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X028,85417,851
OPERATING BUDGET GRAND TOTAL 12,648,63614,978,12815,972,745
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX26,0741,0000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX511,069624,3270
Support Services 20-212-200-XXX100,5899,0000
Contribution to Charter Schools 20-212-100-56X09810
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 611,658634,3080
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX33,47032,86332,863
Nonpublic Auxiliary Services 20-XXX-XXX-XXX18,26717,01917,019
Nonpublic Handicapped Services 20-XXX-XXX-XXX85,538108,857108,857
Nonpublic Nursing Services 20-XXX-XXX-XXX45,14545,39445,394
Nonpublic Technology Initiative 20-XXX-XXX-XXX24,32023,52023,520
Other Special Projects 20-XXX-XXX-XXX311,663455,2880
Total State Projects 1,130,0611,317,249227,653
Federal Projects:
Title I 20-XXX-XXX-XXX89,58680,74372,669
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX143,923233,758210,382
Other Special Projects 20-XXX-XXX-XXX45,01333,65531,417
Total Federal Projects 278,522348,156314,468
TOTAL GRANTS AND ENTITLEMENTS 1,434,6571,666,405542,121
REPAYMENT OF DEBT
Total Expenditures 14,083,29316,644,53316,514,866

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget363,272489,359281,329281,329
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78,556873873873
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve351,929445,226356,4780
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost12,27811,90712,47813,18113,052
Total Classroom Instruction6,5156,4067,0027,1947,272
Classroom-Salaries and Benefits6,1156,1056,7636,6446,862
Classroom-General Supplies and Textbooks160206120237175
Classroom-Purchased Services and Other24095119314234
Total Support Services1,6271,5471,5431,5511,625
Support Services-Salaries and Benefits1,3801,3651,3471,3401,338
Total Administrative Costs2,1482,1482,2232,3972,301
Administration-Salaries and Benefits1,7911,8321,8701,8931,885
Total Operations and Maintenance of Plant1,3461,2841,1011,3971,189
Operations & Maintenance of Plant-Salary & Ben.465402439438443
Total Food Services Costs00000
Total Extracurricular Costs642522609641665
Total Equipment Costs10180156
Employee Benefits as a % of Salaries24.524.727.627.825.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
INTER'L W/BERG.CTY.SP.SER164,000 RENT ROOM & SERVICES TO BERG.CTY.SP.SERV
INTERLOCAL W/HAWT.BD.ED.25,000 SUPPLY TECHNOLOGY SERVICES
INTERLOCALS W/HALE.BORO25,000 SUPPLY TECHNOLOGY SERVICES
INTERLOCALS W/HALEDON BD.418,846 SHARE ADMINISTRATIVE & TECH. SERVICES
Total Unusual Revenues632,846 

 

Shared Services
  • HALEDON PUBLIC SCHOOL - SUPERINTENDENT OF SCHOOLS, BUSINESS ADMINISTRATOR
  • DIRECTOR OF SPECIAL SERVICES, NETWORK ADMINISTRATOR, TECHNOLOGY ADVISOR,
  • PAYROLL CLERK, COURIER, READING TEACHER, BAND & MUSIC TEACHERS
  • BOROUGH OF HALEDON-INTERNET SHARING, TECHNOLOGY SUPPORT, RESOURCE OFFICER
  • EMERSON SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
  • HAWTHORNE SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
  • HAWTHORNE PUBLIC LIBRARY - TECHNOLOGY SUPPORT SERVICES
  • BOROUGH OF NORTH HALEDON - E-MAIL & TECHNOLOGY SUPPORT SERVICES,
  • RESOURCE OFFICER
  • WALDWICK BOARD OF EDUCATION - TECHNOLOGY SUPPORT SERVICES
  • HARRINGTON PARK SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
  • NORTH HALEDON SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
  • BLOOMINGDALE SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
  • MAYWOOD SCHOOL DISTRICT - TECHNOLOGY SERVICES
  • PROSPECT PARK SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES

 

Estimated Tax Rate Information
HALEDON BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,583,122 (A)
Estimated Net Taxable Valuation (as of 01/15/2008)330,471,372 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0842 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,583,122 (D)
Estimated Net Taxable Valuation (as of 01/15/2008)330,471,372 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0842 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,583,122 (G)
Estimated Equalized Valuation (as of 10/01/2007)713,660,847 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5021 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,583,122 (J)
Estimated Equalized Valuation (as of 10/01/2007)713,660,847 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5021 (L)
spacing
NORTH HALEDON
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,855,071 (A)
Estimated Net Taxable Valuation (as of 01/15/2008)445,574,397 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6408 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,855,071 (D)
Estimated Net Taxable Valuation (as of 01/15/2008)445,574,397 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6408 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,855,071 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,561,719,312 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.1828 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,855,071 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,561,719,312 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.1828 (L)
spacing
PROSPECT PARK
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,711,473 (A)
Estimated Net Taxable Valuation (as of 01/15/2008)181,421,550 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4946 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,711,473 (D)
Estimated Net Taxable Valuation (as of 01/15/2008)181,421,550 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4946 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,711,473 (G)
Estimated Equalized Valuation (as of 10/01/2007)434,389,606 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6242 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,711,473 (J)
Estimated Equalized Valuation (as of 10/01/2007)434,389,606 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6242 (L)