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User Friendly Budgets
2009

PASSAIC - NORTH HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time618619626
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Pupils on Roll - Special Full-Time696670
Pupils on Roll - Special Shared-Time010
Private School Placements655
spacing
Pupils Sent to Contracted Preschool Prog230
Pupils Sent to Other Dists-Spec Ed Prog556

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 323,475 334,588
Revenues from Local Sources:
Local Tax Levy 10-1210 6,638,495 7,095,070 7,469,500
Tuition 10-1300 2,151 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 26,578 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 483 27,500 10,000
SUBTOTAL  6,667,707 7,122,570 7,479,500
Revenues from State Sources:
Transportation Aid 10-3120 73,803 0 0
Special Education Aid 10-3130 277,430 0 0
Bilingual Education 10-3140 2,336 0 0
Extraordinary Aid 10-3131 50,522 97,437 0
Consolidated Aid 10-3195 63,418 0 0
Additional Formula Aid 10-3196 27,565 0 0
Other State Aids 10-3XXX 61,412 0 0
Categorical Special Education Aid 10-3132 0 363,460 358,286
Categorical Security Aid 10-3177 0 51,247 55,558
Categorical Transportation Aid 10-3121 0 97,140 123,595
SUBTOTAL  556,486 609,284 537,439
Adjustment for Prior Year Encumbrances  0 42,680 0
Actual Revenues (Over)/Under Expenditures  234,037 0 0
TOTAL OPERATING BUDGET  7,458,230 8,098,009 8,351,527
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 12,546 0 0
Other Restricted Entitlements 20-32XX 1,364 0 0
TOTAL REVENUES FROM STATE SOURCES  13,910 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 14,902 15,041 10,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 133,341 139,593 103,860
Other 20-4XXX 34,848 22,962 18,000
TOTAL REVENUES FROM FEDERAL SOURCES  183,091 177,596 131,860
TOTAL GRANTS AND ENTITLEMENTS  197,001 177,596 131,860
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 131,000 131,000
Transfers from Other Funds 40-5200 214,519 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,545,932 1,416,982 1,422,969
TOTAL REVENUES FROM LOCAL SOURCES  1,545,932 1,416,982 1,422,969
TOTAL LOCAL REPAYMENT OF DEBT  1,760,451 1,547,982 1,553,969
Actual Revenues (Over)/Under Expenditures  86,388 0 0
TOTAL REPAYMENT OF DEBT  1,846,839 1,547,982 1,553,969
TOTAL REVENUES/SOURCES  9,502,070 9,823,587 10,037,356

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,425,6592,815,3792,930,445
Special Education 11-2XX-100-XXX907,927981,3261,011,807
Basic Skills/Remedial 11-230-100-XXX149,744112,582120,680
Bilingual Education 11-240-100-XXX3,3053,6503,650
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,21524,50025,000
Support Services:
Tuition 11-000-100-XXX515,238451,254469,956
Attendance and Social Work Services 11-000-211-XXX05000
Health Services 11-000-213-XXX105,372104,395105,350
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217182,838146,176140,300
Guidance 11-000-218-XXX4,2566,0005,000
Child Study Teams 11-000-219-XXX177,977176,160184,350
Improvement of Instructional Services 11-000-221-XXX80,54087,21295,630
Educational Media Services - School Library 11-000-222-XXX146,691156,040176,700
Instructional Staff Training Services 11-000-223-XXX2,8617,5007,500
General Administration 11-000-230-XXX314,689352,938325,050
School Administration 11-000-240-XXX104,493189,000193,260
Central Svcs & Admin Info Technology 11-000-25X-XXX185,433210,420217,018
Operation and Maintenance of Plant Services 11-000-26X-XXX542,603704,899718,500
Student Transportation Services 11-000-270-XXX511,623484,528432,942
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,045,9151,083,5501,188,389
Total Support Services Expenditures 3,920,5294,160,5724,259,945
TOTAL GENERAL CURRENT EXPENSE 7,426,3798,098,0098,351,527
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X31,85100
TOTAL CAPITAL EXPENDITURES 31,85100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 7,458,2308,098,0098,351,527
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX12,54600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,54600
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,36400
Total State Projects 13,91000
Federal Projects:
Title I 20-XXX-XXX-XXX14,90215,04110,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX133,341139,593103,860
Other Special Projects 20-XXX-XXX-XXX34,84822,96218,000
Total Federal Projects 183,091177,596131,860
TOTAL GRANTS AND ENTITLEMENTS 197,001177,596131,860
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,846,8391,547,9821,553,969
TOTAL REPAYMENT OF DEBT 1,846,8391,547,9821,553,969
Total Expenditures 9,502,0709,823,58710,037,356

 

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 Budget266,471345,316464,266129,678
  Repayment of Debt961,716875,328131,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve279,62342,24500
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt00213,148213,148

 

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 Cost9,2589,24410,06510,46110,702
Total Classroom Instruction6,2776,1316,6036,8387,063
Classroom-Salaries and Benefits5,8975,7996,1536,3556,605
Classroom-General Supplies and Textbooks240197323338284
Classroom-Purchased Services and Other140135127145174
Total Support Services9501,1931,1921,1901,231
Support Services-Salaries and Benefits8799791,0451,0831,106
Total Administrative Costs1,1651,0041,1451,2601,227
Administration-Salaries and Benefits927719884927920
Total Operations and Maintenance of Plant8108601,0621,1121,119
Operations & Maintenance of Plant-Salary & Ben.397416472467469
Total Food Services Costs00000
Total Extracurricular Costs3534424344
Total Equipment Costs046000
Employee Benefits as a % of Salaries23.32321.521.422.7

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
Student Activity25,000 Monies here are used for: Student Counci
BOE Purchased Services22,800 Public relations done in-house, only
Total Unusual Appropriations47,800 

 

Shared Services
  • The district has an agreement in place with Manchester Regional High
  • School for Technology Services. Two days per week Manchester will
  • provide an on-site tech. person.
  • The district works with the Borough by sharing DPW services for
  • plowing, lawn maintenance, shared equipment for continued use of
  • Boards facilities by Borough Recreation Programs.
  • The district uses Passaic County Educational Services Commission
  • for Special Education transportation routes so that students attending
  • out of district programs can be transported with other districts at
  • a savings to all. PCESC also handles school board election information
  • and contracts for a savings to all.
  • The district also participates in E-rate, ACES, ACT.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,469,500 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)445,574,397 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6764 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,892,469 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)445,574,397 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9957 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,469,500 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,578,490,580 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4732 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,892,469 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,578,490,580 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5634 (L)