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User Friendly Budgets
2009

PASSAIC - WANAQUE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time849854849
spacing
Pupils on Roll - Special Full-Time123119106
Private School Placements7108
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog783
Pupils Received270

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 165,806 336,606
Transfers from Other Funds 10-5200 226,035 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,532,586 10,766,727 11,298,080
Interest Earned on Capital Reserve Funds 10-1XXX 64 35 35
Unrestricted Miscellaneous Revenues 10-1XXX 181,012 483,171 65,000
SUBTOTAL  10,713,662 11,249,933 11,363,115
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 508,337 0 0
Transportation Aid 10-3120 110,310 0 0
Special Education Aid 10-3130 488,061 0 0
Bilingual Education 10-3140 9,290 0 0
Stabilization Aid 10-3171 1,108,699 0 0
Extraordinary Aid 10-3131 70,733 138,159 85,000
Consolidated Aid 10-3195 115,096 0 0
Additional Formula Aid 10-3196 144,142 0 0
Other State Aids 10-3XXX 31,923 0 0
Categorical Special Education Aid 10-3132 0 518,543 524,877
Equalization Aid 10-3176 0 2,021,257 1,948,583
Categorical Security Aid 10-3177 0 100,293 100,136
Categorical Transportation Aid 10-3121 0 117,355 183,852
SUBTOTAL  2,586,591 2,895,607 2,842,448
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 561 0 10,805
SUBTOTAL  561 0 10,805
Adjustment for Prior Year Encumbrances  0 453,830 0
Actual Revenues (Over)/Under Expenditures  -30,860 0 0
TOTAL OPERATING BUDGET  13,495,989 14,765,176 14,552,974
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 32,907 0 0
Other Restricted Entitlements 20-32XX 133,056 60,000 60,000
TOTAL REVENUES FROM STATE SOURCES  165,963 60,000 60,000
Revenues from Federal Sources:
Title I 20-4411-4416 86,210 106,744 118,278
I.D.E.A. Part B (Handicapped) 20-4420-4429 284,922 201,497 203,869
Other 20-4XXX 44,596 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  415,728 308,241 322,147
TOTAL GRANTS AND ENTITLEMENTS  581,691 368,241 382,147
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 418,172 470,042
Transfers from Other Funds 40-5200 226,035 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 810,674 400,680 344,276
TOTAL REVENUES FROM LOCAL SOURCES  810,674 400,680 344,276
Revenues from State Sources:
Debt Service Aid Type II 40-3160 750,157 511,922 509,255
TOTAL LOCAL REPAYMENT OF DEBT  1,786,866 1,330,774 1,323,573
Actual Revenues (Over)/Under Expenditures  -470,043 0 0
TOTAL REPAYMENT OF DEBT  1,316,823 1,330,774 1,323,573
TOTAL REVENUES/SOURCES  15,394,503 16,464,191 16,258,694

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,232,3804,716,4024,921,470
Special Education 11-2XX-100-XXX1,501,3881,722,8851,802,548
Basic Skills/Remedial 11-230-100-XXX59,43596,71982,537
Bilingual Education 11-240-100-XXX9,29000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX75,84051,35696,309
Summer School 11-422-XXX-XXX0094,296
Support Services:
Tuition 11-000-100-XXX975,813912,304545,774
Health Services 11-000-213-XXX152,799158,595157,421
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217215,218227,267230,975
Guidance 11-000-218-XXX147,617163,977173,341
Child Study Teams 11-000-219-XXX527,813610,154500,677
Improvement of Instructional Services 11-000-221-XXX177,719195,948191,258
Educational Media Services - School Library 11-000-222-XXX205,514230,486224,917
Instructional Staff Training Services 11-000-223-XXX4,19233,34210,322
General Administration 11-000-230-XXX437,411509,566500,208
School Administration 11-000-240-XXX377,122386,746366,954
Central Svcs & Admin Info Technology 11-000-25X-XXX442,953535,441538,359
Operation and Maintenance of Plant Services 11-000-26X-XXX1,105,2751,205,4861,230,577
Student Transportation Services 11-000-270-XXX591,623725,926546,874
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,190,9912,263,6292,254,751
Food Services 11-000-310-XXX18,24200
Total Support Services Expenditures 7,570,3028,158,8677,472,408
TOTAL GENERAL CURRENT EXPENSE 13,448,63514,746,22914,469,568
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403535
Equipment 12-XXX-XXX-73X33,952028,945
Facilities Acquisition and Construction Services 12-000-4XX-XXX10,235035,000
TOTAL CAPITAL EXPENDITURES 44,1873563,980
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X3,16718,91219,426
OPERATING BUDGET GRAND TOTAL 13,495,98914,765,17614,552,974
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX32,90700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 32,90700
Other State Projects:
Instruction 20-217-100-XXX38,35900
Support Services 20-217-200-XXX8,30200
TOTAL TARA USED TO SUPPORT PROGRAMS 46,66100
Nonpublic Textbooks 20-XXX-XXX-XXX7,54510,00010,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX30,92820,00020,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX32,10015,00015,000
Nonpublic Nursing Services 20-XXX-XXX-XXX10,42210,00010,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,4005,0005,000
Total State Projects 165,96360,00060,000
Federal Projects:
Title I 20-XXX-XXX-XXX86,210106,744118,278
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX284,922201,497203,869
Other Special Projects 20-XXX-XXX-XXX44,59600
Total Federal Projects 415,728308,241322,147
TOTAL GRANTS AND ENTITLEMENTS 581,691368,241382,147
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,316,8231,330,7741,323,573
TOTAL REPAYMENT OF DEBT 1,316,8231,330,7741,323,573
Total Expenditures 15,394,50316,464,19116,258,694

 

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 Budget442,868422,482286,227216,227
  Repayment of Debt836,3431,306,386888,214418,172
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,7103,7743,8093,844
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve192,179356,412266,6060
      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 Cost11,19012,07913,07113,47214,037
Total Classroom Instruction6,8077,3508,2278,2658,915
Classroom-Salaries and Benefits6,5467,1087,6307,5878,334
Classroom-General Supplies and Textbooks222194543619530
Classroom-Purchased Services and Other3947535851
Total Support Services1,6131,7311,7061,9681,877
Support Services-Salaries and Benefits1,3571,3881,5131,4851,566
Total Administrative Costs1,5151,5081,5761,7171,712
Administration-Salaries and Benefits1,1451,1581,2501,2061,182
Total Operations and Maintenance of Plant1,1791,2791,4551,4171,358
Operations & Maintenance of Plant-Salary & Ben.763786904873332
Total Food Services Costs019000
Total Extracurricular Costs36966765124
Total Equipment Costs0340030
Employee Benefits as a % of Salaries25.225.325.325.625.1

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
  • The District shares a Director of Special Services with the Ringwood and
  • Lakeland Regional High School districts. This individual oversees all
  • three child study teams and coordinates programs and placements where
  • possible.
  • The District has entered into inter-local agreements with the Ringwood
  • and Lakeland Regional High School districts to provide busing services,
  • enabling these districts to more effectively utilize their
  • transportation capacity and enabling this District to utilize local,
  • lower cost service providers.
  • The District shares a substitute caller to further realize efficiencies
  • and save money.
  • District administrators and Board members meet frequently with their
  • counterparts at the Ringwood and Lakeland Regional High School districts
  • to discuss additional opportunities for shared services.
  • The three districts jointly provide an in-service professional
  • development day with all instruction provided by and to the staff of the
  • three districts.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,298,080 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)577,020,732 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9580 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,642,356 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)577,020,732 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.0177 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,298,080 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,397,873,715 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8082 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,642,356 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,397,873,715 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8329 (L)