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User Friendly Budgets
2008

PASSAIC - WEST MILFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,7123,6403,593
spacing
Pupils on Roll - Special Full-Time675669656
Pupils on Roll - Special Shared-Time932
Private School Placements596164
spacing
Pupils Sent to Other Districts-Reg Prog0110
Pupils Sent to Other Dists-Spec Ed Prog6511
Pupils Received141019
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 890,000 850,000
Revenues from Local Sources:
Local Tax Levy 10-1210 42,868,997 44,904,812 45,830,611
Tuition 10-1300 261,506 300,500 215,000
Transportation Fees from Other LEAs 10-1420-1440 74,253 40,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,736 1,000 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 309,639 504,748 250,000
SUBTOTAL  43,519,131 45,751,060 46,347,111
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,722,850 8,722,850 0
Transportation Aid 10-3120 1,553,416 1,553,416 0
Special Education Aid 10-3130 2,442,597 2,442,597 0
Bilingual Education 10-3140 7,116 7,116 0
Stabilization Aid 10-3171 799,098 799,098 0
Extraordinary Aid 10-3131 252,512 0 494,470
Consolidated Aid 10-3195 521,828 521,828 0
Additional Formula Aid 10-3196 421,407 855,456 0
Other State Aids 10-3XXX 58,964 58,964 0
Categorical Special Education Aid 10-3132 0 0 2,221,529
Equalization Aid 10-3176 0 0 12,305,682
Categorical Security Aid 10-3177 0 0 309,672
Categorical Transportation Aid 10-3121 0 0 1,378,747
SUBTOTAL  14,779,788 14,961,325 16,710,100
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,260 0 0
SUBTOTAL  3,260 0 0
Adjustment for Prior Year Encumbrances  0 138,953 0
Actual Revenues (Over)/Under Expenditures  83,545 0 0
TOTAL OPERATING BUDGET  58,385,724 61,741,338 63,907,211
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 20,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 108,256 103,761 87,796
TOTAL REVENUES FROM STATE SOURCES  108,256 103,761 87,796
Revenues from Federal Sources:
Title I 20-4411-4416 342,943 423,054 314,592
I.D.E.A. Part B (Handicapped) 20-4420-4429 984,403 1,099,046 832,197
Other 20-4XXX 165,331 198,607 143,620
TOTAL REVENUES FROM FEDERAL SOURCES  1,492,677 1,720,707 1,290,409
TOTAL GRANTS AND ENTITLEMENTS  1,600,933 1,844,468 1,378,205
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 476,080 461,728 400,118
TOTAL REVENUES FROM LOCAL SOURCES  476,080 461,728 400,118
Revenues from State Sources:
Debt Service Aid Type II 40-3160 83,076 59,332 9,644
TOTAL LOCAL REPAYMENT OF DEBT  559,156 521,060 409,762
Actual Revenues (Over)/Under Expenditures  43,508 0 0
TOTAL REPAYMENT OF DEBT  602,664 521,060 409,762
TOTAL REVENUES/SOURCES  60,589,321 64,106,866 65,695,178

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,515,24720,244,90720,315,543
Special Education 11-2XX-100-XXX5,280,9225,432,5485,959,423
Basic Skills/Remedial 11-230-100-XXX642,299708,295688,195
Bilingual Education 11-240-100-XXX62,73069,20076,750
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,944122,469128,512
School Sponsored Athletics 11-402-100-XXX612,535654,269662,715
Support Services:
Tuition 11-000-100-XXX2,902,9933,197,6853,145,852
Attendance and Social Work Services 11-000-211-XXX116,915122,640127,425
Health Services 11-000-213-XXX552,290592,858628,674
Students - Related & Extraordinary 11-000-216,2171,071,3421,136,5531,136,192
Guidance 11-000-218-XXX1,050,3601,091,0091,097,045
Child Study Teams 11-000-219-XXX1,548,1461,727,6581,848,970
Improvement of Instructional Services 11-000-221-XXX735,730880,395953,283
Educational Media Services - School Library 11-000-222-XXX673,732672,465696,696
Instructional Staff Training Services 11-000-223-XXX46,24555,71474,793
General Administration 11-000-230-XXX960,3041,140,9611,139,740
School Administration 11-000-240-XXX2,302,1252,603,1512,449,848
Central Svcs & Admin Info Technology 11-000-25X-XXX817,532838,635849,300
Operation and Maintenance of Plant Services 11-000-26X-XXX5,297,6995,546,1885,712,402
Student Transportation Services 11-000-270-XXX4,136,3294,526,1174,786,419
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,529,60410,266,65011,350,882
Total Support Services Expenditures 31,741,34634,398,67935,997,521
TOTAL GENERAL CURRENT EXPENSE 57,991,02361,630,36763,828,659
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,500
Equipment 12-XXX-XXX-73X147,15094,06562,550
Facilities Acquisition and Construction Services 12-000-4XX-XXX232,84500
TOTAL CAPITAL EXPENDITURES 379,99595,06564,050
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X14,70615,90614,502
OPERATING BUDGET GRAND TOTAL 58,385,72461,741,33863,907,211
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX020,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,4928,6637,364
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,98133,71028,653
Nonpublic Handicapped Services 20-XXX-XXX-XXX18,30442,75036,338
Nonpublic Nursing Services 20-XXX-XXX-XXX13,95911,96610,171
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,5186,2005,270
Other Special Projects 20-XXX-XXX-XXX34,0024720
Total State Projects 108,256103,76187,796
Federal Projects:
Title I 20-XXX-XXX-XXX342,943423,054314,592
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX984,4031,099,046832,197
Other Special Projects 20-XXX-XXX-XXX165,331198,607143,620
Total Federal Projects 1,492,6771,720,7071,290,409
TOTAL GRANTS AND ENTITLEMENTS 1,600,9331,844,4681,378,205
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX602,664521,060409,762
TOTAL REPAYMENT OF DEBT 602,664521,060409,762
Total Expenditures 60,589,32164,106,86665,695,178

 

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 Budget1,616,8422,019,5941,547,714944,802
  Repayment of Debt177,012133,50400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve170,52975,26576,26577,765
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve710,339285,208247,0880
      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 Cost10,91111,42812,14612,31812,943
Total Classroom Instruction6,7537,0747,4857,5077,898
Classroom-Salaries and Benefits6,5326,8217,2097,2117,597
Classroom-General Supplies and Textbooks202227255274278
Classroom-Purchased Services and Other1925212222
Total Support Services1,5041,5891,7181,7581,892
Support Services-Salaries and Benefits1,3661,4501,5511,5881,721
Total Administrative Costs1,1031,1111,1871,2691,264
Administration-Salaries and Benefits9779801,0431,1081,109
Total Operations and Maintenance of Plant1,2611,3511,4311,4501,528
Operations & Maintenance of Plant-Salary & Ben.738781840858910
Total Food Services Costs80000
Total Extracurricular Costs182199207211220
Total Equipment Costs143402215
Employee Benefits as a % of Salaries23.124.824.525.427.4

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.

 

Shared Services
  • See Attached.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,830,611 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,515,840,182 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.0234 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,230,729 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,515,840,182 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.0498 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,830,611 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,803,218,990 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2050 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,230,729 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,803,218,990 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2156 (L)