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User Friendly Budgets
2009

PASSAIC - HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time883914929
spacing
Pupils on Roll - Special Full-Time131118118
Private School Placements754
spacing
Pupils Sent to Other Districts-Reg Prog102
Pupils Sent to Other Dists-Spec Ed Prog2911

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 414,912 228,696
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 263,269 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,261,821 5,261,821 5,245,229
Other Local Governmental Units - Unrestricted 10-12XX 0 0 8,875
Interest Earned on Maintenance Reserve 10-1XXX 0 0 500
Interest Earned on Capital Reserve Funds 10-1XXX 3,533 1,500 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 112,476 42,915 25,000
SUBTOTAL  5,377,830 5,306,236 5,280,604
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,929,828 0 0
Transportation Aid 10-3120 85,509 0 0
Special Education Aid 10-3130 782,937 0 0
Bilingual Education 10-3140 60,754 0 0
Extraordinary Aid 10-3131 31,920 30,140 30,140
Consolidated Aid 10-3195 107,087 0 0
Additional Formula Aid 10-3196 290,757 0 0
Other State Aids 10-3XXX 265,247 0 0
Categorical Special Education Aid 10-3132 0 529,735 558,619
Equalization Aid 10-3176 0 5,500,347 5,776,811
Categorical Security Aid 10-3177 0 281,957 299,346
Categorical Transportation Aid 10-3121 0 46,804 42,009
SUBTOTAL  4,554,039 6,388,983 6,706,925
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 29,625
SUBTOTAL  0 0 29,625
Adjustment for Prior Year Encumbrances  0 236,104 0
Actual Revenues (Over)/Under Expenditures  -171,900 0 0
TOTAL OPERATING BUDGET  9,759,969 12,609,504 12,245,850
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 405,079 0 0
Demonstrably Effective Program Aid 20-3212 263,813 0 0
Preschool Education Aid 20-3218 0 300,231 310,250
Other Restricted Entitlements 20-32XX 142,344 5,000 0
TOTAL REVENUES FROM STATE SOURCES  811,236 305,231 310,250
Revenues from Federal Sources:
Title I 20-4411-4416 240,471 421,474 379,327
I.D.E.A. Part B (Handicapped) 20-4420-4429 236,307 234,061 210,655
Other 20-4XXX 187,266 79,870 71,883
TOTAL REVENUES FROM FEDERAL SOURCES  664,044 735,405 661,865
TOTAL GRANTS AND ENTITLEMENTS  1,475,280 1,040,636 972,115
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 113,753 108,973 104,190
TOTAL REVENUES FROM LOCAL SOURCES  113,753 108,973 104,190
Revenues from State Sources:
Debt Service Aid Type II 40-3160 100,242 96,026 91,810
TOTAL LOCAL REPAYMENT OF DEBT  213,995 205,000 196,000
Actual Revenues (Over)/Under Expenditures  5 0 0
TOTAL REPAYMENT OF DEBT  214,000 205,000 196,000
TOTAL REVENUES/SOURCES  11,449,249 13,855,140 13,413,965

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,137,0893,981,6053,878,582
Special Education 11-2XX-100-XXX876,965963,685995,419
Basic Skills/Remedial 11-230-100-XXX34,289153,360130,045
Bilingual Education 11-240-100-XXX171,828185,850194,540
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX61,57775,03171,000
School Sponsored Athletics 11-402-100-XXX9,70523,61833,000
Support Services:
Tuition 11-000-100-XXX457,038817,428922,755
Attendance and Social Work Services 11-000-211-XXX39,21741,49032,700
Health Services 11-000-213-XXX134,665141,279141,736
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217316,918391,442414,087
Guidance 11-000-218-XXX68,808124,51598,136
Child Study Teams 11-000-219-XXX367,760433,183438,697
Improvement of Instructional Services 11-000-221-XXX03,00013,000
Educational Media Services - School Library 11-000-222-XXX68,56592,45493,810
Instructional Staff Training Services 11-000-223-XXX4,82620,50020,500
General Administration 11-000-230-XXX341,332380,724410,225
School Administration 11-000-240-XXX432,880466,936482,022
Central Svcs & Admin Info Technology 11-000-25X-XXX377,607489,835460,851
Interest Earned on Maintenance Reserve 10-60600500
Operation and Maintenance of Plant Services 11-000-26X-XXX884,044839,761874,255
Student Transportation Services 11-000-270-XXX254,358408,366421,899
Deposit to Current Expense Emergency Reserve 10-6070147,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,599,2371,645,1911,711,519
Total Support Services Expenditures 5,347,2556,296,1046,536,192
TOTAL GENERAL CURRENT EXPENSE 9,638,70811,826,25311,839,278
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040263,2690
Interest Earned on Capital Reserve 10-60401,5001,000
Equipment 12-XXX-XXX-73X70,807128,760176,120
Facilities Acquisition and Construction Services 12-000-4XX-XXX45,454377,900222,630
TOTAL CAPITAL EXPENDITURES 116,261771,429399,750
SPECIAL SCHOOLS
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX3,6923,6920
Support Services 13-631-200-XXX1,3081,3080
Total Evening School for Foreign-Born - Local 5,0005,0000
TOTAL SPECIAL SCHOOLS 5,0005,0000
Transfer of Funds to Charter Schools 10-000-100-56X06,8226,822
OPERATING BUDGET GRAND TOTAL 9,759,96912,609,50412,245,850
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX382,016222,934232,953
Support Services 20-218-200-XXX23,06377,29777,297
TOTAL PRESCHOOL EDUCATION AID 405,079300,231310,250
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX251,90800
Support Services 20-212-200-XXX11,90500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 263,81300
Other State Projects:
Instruction 20-217-100-XXX137,34400
TOTAL TARA USED TO SUPPORT PROGRAMS 137,34400
Other Special Projects 20-XXX-XXX-XXX5,0005,0000
Total State Projects 811,236305,231310,250
Federal Projects:
Title I 20-XXX-XXX-XXX240,471421,474379,327
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX236,307234,061210,655
Other Special Projects 20-XXX-XXX-XXX187,26679,87071,883
Total Federal Projects 664,044735,405661,865
TOTAL GRANTS AND ENTITLEMENTS 1,475,2801,040,636972,115
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX214,000205,000196,000
TOTAL REPAYMENT OF DEBT 214,000205,000196,000
Total Expenditures 11,449,24913,855,14013,413,965

 

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 Budget433,093551,793354,222250,000
  Repayment of Debt6100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100,756555,932820,701821,701
      Adult Education Programs0000
      Maintenance Reserve075,00075,00075,500
      Legal Reserve901,425539,386124,4740
      Tuition Reserve0000
      Current Expense Emergency Reserve00147,000147,000
  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 Cost9,1208,82910,45410,42010,319
Total Classroom Instruction5,4515,5096,5616,4956,368
Classroom-Salaries and Benefits5,0485,1036,1616,0436,000
Classroom-General Supplies and Textbooks307318360361285
Classroom-Purchased Services and Other9688409183
Total Support Services1,2211,1661,5141,4931,488
Support Services-Salaries and Benefits1,0611,0441,2591,2371,249
Total Administrative Costs1,2631,1941,4221,4351,432
Administration-Salaries and Benefits654656710727710
Total Operations and Maintenance of Plant1,077870839874902
Operations & Maintenance of Plant-Salary & Ben.294276321316340
Total Food Services Costs00000
Total Extracurricular Costs9881107113118
Total Equipment Costs316585125168
Employee Benefits as a % of Salaries27.725.723.723.724.5

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
  • With Manchester Regional High School:
  • 1) Superintendent of Schools
  • 2) Business Administrator
  • 3) Network Administrator
  • 4) Technology Coordinator
  • 5) Payroll Clerk
  • 6) Courier
  • 7) Band and Music Teachers
  • With Bergen County Special Services
  • 1) Director of Special Services
  • 2) Mainstreaming Agreement

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,245,229 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)331,843,619 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5806 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,349,419 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)331,843,619 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6120 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,245,229 (G)
Estimated Equalized Valuation (as of 10/01/2008)725,217,060 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7233 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,349,419 (J)
Estimated Equalized Valuation (as of 10/01/2008)725,217,060 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7376 (L)