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User Friendly Budgets
2009

PASSAIC - HAWTHORNE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0182,0252,022
spacing
Pupils on Roll - Special Full-Time405403411
Private School Placements253230
spacing
Pupils Sent to Other Districts-Reg Prog043
Pupils Sent to Other Dists-Spec Ed Prog81111
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 350,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 200,000 0
Transfers from Other Funds 10-5200 0 217,943 0
Revenues from Local Sources:
Local Tax Levy 10-1210 27,630,749 28,930,867 30,225,447
Interest Earned on Capital Reserve Funds 10-1XXX 9,069 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 141,254 223,650 126,000
SUBTOTAL  27,781,072 29,155,517 30,352,447
Revenues from State Sources:
Transportation Aid 10-3120 204,545 0 0
Special Education Aid 10-3130 1,563,362 0 0
Bilingual Education 10-3140 47,798 0 0
Extraordinary Aid 10-3131 120,889 326,559 350,000
Consolidated Aid 10-3195 258,610 0 0
Additional Formula Aid 10-3196 129,224 0 0
Other State Aids 10-3XXX 22,603 0 0
Categorical Special Education Aid 10-3132 0 1,325,936 1,383,425
Equalization Aid 10-3176 0 821,622 769,886
Categorical Security Aid 10-3177 0 217,499 245,626
Categorical Transportation Aid 10-3121 0 197,996 292,269
SUBTOTAL  2,347,031 2,889,612 3,041,206
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 21,609
SUBTOTAL  0 0 21,609
Adjustment for Prior Year Encumbrances  0 19,795 0
Actual Revenues (Over)/Under Expenditures  912,793 0 0
TOTAL OPERATING BUDGET  31,040,896 32,832,867 33,415,262
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,624 10,928 10,928
Revenues from State Sources:
Instructional Supplement Aid 20-3214 47,583 0 0
Other Restricted Entitlements 20-32XX 212,442 266,364 266,364
TOTAL REVENUES FROM STATE SOURCES  260,025 266,364 266,364
Revenues from Federal Sources:
Title I 20-4411-4416 110,453 176,122 176,122
I.D.E.A. Part B (Handicapped) 20-4420-4429 590,872 607,299 607,299
Other 20-4XXX 85,838 74,687 68,539
TOTAL REVENUES FROM FEDERAL SOURCES  787,163 858,108 851,960
TOTAL GRANTS AND ENTITLEMENTS  1,055,812 1,135,400 1,129,252
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 646,052 643,412 644,807
TOTAL REVENUES FROM LOCAL SOURCES  646,052 643,412 644,807
Revenues from State Sources:
Debt Service Aid Type II 40-3160 244,061 244,135 243,798
TOTAL LOCAL REPAYMENT OF DEBT  890,113 887,548 888,605
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  890,111 887,548 888,605
TOTAL REVENUES/SOURCES  32,986,819 34,855,815 35,433,119

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,102,6669,386,3768,894,837
Special Education 11-2XX-100-XXX3,889,8784,063,8804,339,189
Basic Skills/Remedial 11-230-100-XXX647,022814,576710,338
Bilingual Education 11-240-100-XXX107,412119,359114,147
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX149,77286,716138,776
School Sponsored Athletics 11-402-100-XXX345,369370,372377,331
Support Services:
Tuition 11-000-100-XXX1,920,1962,338,0312,616,152
Attendance and Social Work Services 11-000-211-XXX7461,0001,100
Health Services 11-000-213-XXX443,647457,201441,644
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217488,698513,395524,565
Guidance 11-000-218-XXX491,258509,877520,046
Child Study Teams 11-000-219-XXX1,440,1851,435,6561,333,366
Improvement of Instructional Services 11-000-221-XXX356,362377,082407,999
Educational Media Services - School Library 11-000-222-XXX280,315218,724211,193
General Administration 11-000-230-XXX496,294561,484549,574
School Administration 11-000-240-XXX1,219,5341,309,0681,268,290
Central Svcs & Admin Info Technology 11-000-25X-XXX435,566460,490436,202
Operation and Maintenance of Plant Services 11-000-26X-XXX2,643,0402,649,1572,791,889
Student Transportation Services 11-000-270-XXX1,212,5521,351,1481,349,652
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,241,1035,602,5486,358,272
Total Support Services Expenditures 16,669,49617,784,86118,809,944
TOTAL GENERAL CURRENT EXPENSE 30,911,61532,626,14033,384,562
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X103,3735,72729,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,908200,0000
TOTAL CAPITAL EXPENDITURES 129,281206,72730,700
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 31,040,89632,832,86733,415,262
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,62410,92810,928
Instructional Supplement Aid:
Instruction 20-214-100-XXX47,58300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 47,58300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX32,58234,42934,429
Nonpublic Auxiliary Services 20-XXX-XXX-XXX36,17065,65665,656
Nonpublic Handicapped Services 20-XXX-XXX-XXX60,67894,08494,084
Nonpublic Nursing Services 20-XXX-XXX-XXX47,55547,55547,555
Nonpublic Technology Initiative 20-XXX-XXX-XXX24,64024,64024,640
Other Special Projects 20-XXX-XXX-XXX10,81700
Total State Projects 260,025266,364266,364
Federal Projects:
Title I 20-XXX-XXX-XXX110,453176,122176,122
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX590,872607,299607,299
Other Special Projects 20-XXX-XXX-XXX85,83874,68768,539
Total Federal Projects 787,163858,108851,960
TOTAL GRANTS AND ENTITLEMENTS 1,055,8121,135,4001,129,252
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX890,111887,548888,605
TOTAL REPAYMENT OF DEBT 890,111887,548888,605
Total Expenditures 32,986,81934,855,81535,433,119

 

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 Budget898,94624,83400
  Repayment of Debt1300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve239,321218,39019,39020,390
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,92111,45511,77511,91612,091
Total Classroom Instruction6,7877,1257,4147,4857,526
Classroom-Salaries and Benefits6,5866,9457,2397,3147,310
Classroom-General Supplies and Textbooks166150140136185
Classroom-Purchased Services and Other3630353631
Total Support Services1,6041,7361,6681,7521,773
Support Services-Salaries and Benefits1,2981,4151,3891,4301,503
Total Administrative Costs1,0491,0671,1251,1621,143
Administration-Salaries and Benefits878891936961944
Total Operations and Maintenance of Plant1,2111,2491,3081,2521,335
Operations & Maintenance of Plant-Salary & Ben.768774797753784
Total Food Services Costs00000
Total Extracurricular Costs236245223226263
Total Equipment Costs40432212
Employee Benefits as a % of Salaries25.726.326.927.131.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Source300,000 mediate our deficit and rebuild FundBal
Source100,000 efficiencies. These savings will re-
Source200,000 These are sources, derived by cost
Total Unusual Appropriations600,000 

 

Shared Services
  • Transportation Services- Passaic Co. Ed. Services Commission
  • Technology Services- Manchester Regional High School
  • Alternative High School- Passaic Co. Ed Services Commission-Academy High
  • Non Public Nursing Services- Passaic Co. Ed Services Commission
  • Chapter 192-193 Services- Essex County Ed. Services Commission
  • Non Public Technology Services- Essex County Ed. Services Commission
  • Facilities Sharing- Borough of Hawthorne

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,225,447 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,233,653,631 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.4501 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,870,254 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,233,653,631 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.5023 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,225,447 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,836,273,746 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0657 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,870,254 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,836,273,746 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0884 (L)