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User Friendly Budgets
2009

PASSAIC - PASSAIC CO MANCHESTER REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time683665675
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Pupils on Roll - Special Full-Time113109102
Private School Placements7812
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Pupils Sent to Other Dists-Spec Ed Prog211724
Pupils in State Facilities1177

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 356,478 407,750
Revenues from Local Sources:
Local Tax Levy 10-1210 9,045,789 9,149,666 9,370,653
Other Local Governmental Units - Unrestricted 10-12XX 573,758 164,000 117,800
Other Local Governmental Units - Restricted 10-12XX 0 468,846 73,710
Transportation Fees from Other LEAs 10-1420-1440 224,705 269,912 255,080
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 500
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 119,209 85,000 25,000
SUBTOTAL  9,963,461 10,137,424 9,843,743
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,276,281 0 0
Supplemental Core Curriculum Standards Aid 10-3112 104,132 0 0
School Choice Aid 10-3116 99,708 216,200 198,234
Transportation Aid 10-3120 185,425 0 0
Special Education Aid 10-3130 400,661 0 0
Bilingual Education 10-3140 44,294 0 0
Extraordinary Aid 10-3131 27,753 69,255 63,232
Consolidated Aid 10-3195 90,300 0 0
Additional Formula Aid 10-3196 230,477 0 0
Other State Aids 10-3XXX 75,858 0 0
Categorical Special Education Aid 10-3132 0 448,729 446,145
Equalization Aid 10-3176 0 4,345,393 4,284,214
Categorical Security Aid 10-3177 0 249,841 241,270
Adjustment Aid 10-3178 0 0 17,966
Categorical Transportation Aid 10-3121 0 149,425 221,759
SUBTOTAL  3,534,889 5,478,843 5,472,820
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 21,609
SUBTOTAL  0 0 21,609
Adjustment for Prior Year Encumbrances  0 337,009 0
Actual Revenues (Over)/Under Expenditures  96,990 0 0
TOTAL OPERATING BUDGET  13,595,340 16,309,754 15,745,922
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,537 0 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 669,260 0 0
Other Restricted Entitlements 20-32XX 622,927 510,669 222,384
TOTAL REVENUES FROM STATE SOURCES  1,292,187 510,669 222,384
Revenues from Federal Sources:
Title I 20-4411-4416 75,258 144,550 130,095
I.D.E.A. Part B (Handicapped) 20-4420-4429 231,730 236,212 212,591
Vocational Education 20-4430 12,341 0 0
Other 20-4XXX 28,040 29,284 32,494
TOTAL REVENUES FROM FEDERAL SOURCES  347,369 410,046 375,180
TOTAL GRANTS AND ENTITLEMENTS  1,642,093 920,715 597,564
TOTAL REVENUES/SOURCES  15,237,433 17,230,469 16,343,486

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,035,1564,043,8884,098,028
Special Education 11-2XX-100-XXX549,909658,725646,961
Bilingual Education 11-240-100-XXX52,60256,79059,705
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX72,217119,242126,254
School Sponsored Athletics 11-402-100-XXX301,506342,254349,365
Community Services Programs/Operations 11-800-330-XXX500500500
Support Services:
Tuition 11-000-100-XXX3,410,6994,546,5474,305,261
Attendance and Social Work Services 11-000-211-XXX93,153116,70781,233
Health Services 11-000-213-XXX69,24481,09080,518
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21771,852106,109110,192
Guidance 11-000-218-XXX407,004427,960414,062
Child Study Teams 11-000-219-XXX176,091235,778283,516
Educational Media Services - School Library 11-000-222-XXX104,799119,323120,917
General Administration 11-000-230-XXX503,338536,129438,301
School Administration 11-000-240-XXX432,655452,238380,674
Central Svcs & Admin Info Technology 11-000-25X-XXX552,604564,399369,326
Operation and Maintenance of Plant Services 11-000-26X-XXX1,097,152996,252979,083
Student Transportation Services 11-000-270-XXX748,7671,094,3651,037,864
Interest Earned on Current Expense Emergency Res 10-60700500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,625,9101,777,8541,831,898
Total Support Services Expenditures 9,293,26811,054,75110,432,845
TOTAL GENERAL CURRENT EXPENSE 13,305,15816,276,15015,714,158
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X28,85215,7536,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX250,695015,000
TOTAL CAPITAL EXPENDITURES 279,54715,75322,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X10,63517,8519,264
OPERATING BUDGET GRAND TOTAL 13,595,34016,309,75415,745,922
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,53700
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX637,22000
Support Services 20-212-200-XXX32,04000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 669,26000
Other State Projects:
Instruction 20-217-100-XXX144,29200
Support Services 20-217-200-XXX37,76800
TOTAL TARA USED TO SUPPORT PROGRAMS 182,06000
Nonpublic Textbooks 20-XXX-XXX-XXX31,81432,59929,339
Nonpublic Auxiliary Services 20-XXX-XXX-XXX13,25851,75746,581
Nonpublic Handicapped Services 20-XXX-XXX-XXX67,10895,93386,340
Nonpublic Nursing Services 20-XXX-XXX-XXX45,39444,00439,604
Nonpublic Technology Initiative 20-XXX-XXX-XXX23,16122,80020,520
Other Special Projects 20-XXX-XXX-XXX260,132263,5760
Total State Projects 1,292,187510,669222,384
Federal Projects:
Title I 20-XXX-XXX-XXX75,258144,550130,095
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX231,730236,212212,591
Vocational Education 20-XXX-XXX-XXX12,34100
Other Special Projects 20-XXX-XXX-XXX28,04029,28432,494
Total Federal Projects 347,369410,046375,180
TOTAL GRANTS AND ENTITLEMENTS 1,642,093920,715597,564
Total Expenditures 15,237,43317,230,46916,343,486

 

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 Budget489,359398,527332,528273,407
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve873350,873350,873351,873
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve445,226613,762348,6290
      Tuition Reserve0000
      Current Expense Emergency Reserve050,00050,00050,500
  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 Cost11,90711,70513,05213,75813,347
Total Classroom Instruction6,4066,2757,2727,5887,745
Classroom-Salaries and Benefits6,1055,8646,8627,0537,372
Classroom-General Supplies and Textbooks206267175206200
Classroom-Purchased Services and Other95143234329173
Total Support Services1,5471,3861,6251,6881,678
Support Services-Salaries and Benefits1,3651,2381,3381,3871,295
Total Administrative Costs2,1482,1252,3012,3921,823
Administration-Salaries and Benefits1,8321,7421,8851,8891,388
Total Operations and Maintenance of Plant1,2841,3871,1891,3811,362
Operations & Maintenance of Plant-Salary & Ben.402393443456479
Total Food Services Costs00000
Total Extracurricular Costs522531665708738
Total Equipment Costs18346208
Employee Benefits as a % of Salaries24.725.125.425.526.9

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
BERGEN CTY SPEC. SERV.117,800 RECURRING FEES ROOM RENTAL & SERVICES
HAWTHORNE BOARD OF ED.27,500 INTERLOCAL TECHNOLOGY SERVICES
HALEDON BOARD OF ED.46,210 INTERLOCAL ADMINISTRATION & TECHNOLOGY
Total Unusual Revenues191,510 

 

Shared Services
  • HALEDON BOARD OF EDUCATION: Superintendent of Schools, Business
  • Administrator, Payroll Clerk, Band Teacher, Courier, Network Adminis-
  • trator, Technology Supervisor.
  • TECHNOLOGY SERVICES: Boro of North Haledon, North Haledon Board of
  • Education, Bloomingdale Bd. of Ed., Hawthorne Bd. of Ed., Hawthorne
  • Library, Prospect Pk. Bd. of Ed., Wanaque Bd. of Ed., Becton Regional
  • Bd. of Ed., Harrington Park Bd. of Ed., Emerson Bd. of Ed., Waldwick
  • Bd. of Ed.

 

Estimated Tax Rate Information
HALEDON BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,752,066 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)331,843,618 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1307 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,752,066 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)331,843,618 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1307 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,752,066 (G)
Estimated Equalized Valuation (as of 10/01/2008)725,217,060 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5174 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,752,066 (J)
Estimated Equalized Valuation (as of 10/01/2008)725,217,060 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5174 (L)
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NORTH HALEDON
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,865,553 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)448,562,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6388 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,865,553 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)448,562,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6388 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,865,553 (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)x1000.1815 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,865,553 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,578,490,580 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1815 (L)
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PROSPECT PARK
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,753,034 (A)
Estimated Net Taxable Valuation (as of 02/02/2009)181,546,550 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5164 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,753,034 (D)
Estimated Net Taxable Valuation (as of 02/02/2009)181,546,550 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5164 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,753,034 (G)
Estimated Equalized Valuation (as of 10/01/2008)435,073,105 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6328 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,753,034 (J)
Estimated Equalized Valuation (as of 10/01/2008)435,073,105 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6328 (L)