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User Friendly Budgets
2011-2012

PASSAIC - WANAQUE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time851795808
spacing
Pupils on Roll - Special Full-Time103143121
Private School Placements899
spacing
Pupils Sent to Other Dists-Spec Ed Prog455
Pupils Received141114

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 100,000 334,391
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 3,839
Revenues from Local Sources:
Local Tax Levy 10-1210 11,298,080 11,820,965 12,057,384
Tuition 10-1300 0 142,568 165,000
Interest Earned on Capital Reserve Funds 10-1XXX 21 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 275,554 50,000 17,177
SUBTOTAL  11,573,655 12,013,533 12,239,561
Revenues from State Sources:
Extraordinary Aid 10-3131 111,626 111,626 100,830
Other State Aids 10-3XXX 6,656 0 0
Categorical Special Education Aid 10-3132 524,877 96,623 506,131
Equalization Aid 10-3176 1,591,103 1,934,049 1,670,071
Categorical Security Aid 10-3177 65,088 0 0
Categorical Transportation Aid 10-3121 119,504 0 0
SUBTOTAL  2,418,854 2,142,298 2,277,032
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 340,386 0 0
Equalization Aid - ARRA GSF 17-4521 13,177 0 0
Education Jobs Fund 18-4522 0 0 91,384
SUBTOTAL  353,563 0 91,384
Adjustment for Prior Year Encumbrances  0 99,732 0
Actual Revenues (Over)/Under Expenditures  -173,098 0 0
TOTAL OPERATING BUDGET  14,172,974 14,355,563 14,946,207
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,347 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 98,801 60,000 64,000
TOTAL REVENUES FROM STATE SOURCES  98,801 60,000 64,000
Revenues from Federal Sources:
Title I 20-4411-4416 114,233 118,278 118,278
I.D.E.A. Part B (Handicapped) 20-4420-4429 448,359 203,869 86,369
Other 20-4XXX 43,563 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  606,155 322,147 204,647
TOTAL GRANTS AND ENTITLEMENTS  709,303 382,147 268,647
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 438,514 5,375
Transfers from Other Funds 40-5200 5,375 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 344,276 462,998 902,555
TOTAL REVENUES FROM LOCAL SOURCES  344,276 462,998 902,555
Revenues from State Sources:
Debt Service Aid Type II 40-3160 509,255 438,692 442,259
TOTAL LOCAL REPAYMENT OF DEBT  858,906 1,340,204 1,350,189
Actual Revenues (Over)/Under Expenditures  464,667 0 0
TOTAL REPAYMENT OF DEBT  1,323,573 1,340,204 1,350,189
TOTAL REVENUES/SOURCES  16,205,850 16,077,914 16,565,043
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,205,850 16,077,914 16,565,043

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,917,7664,539,5654,564,324
Special Education 11-2XX-100-XXX1,781,5512,125,0092,185,158
Basic Skills/Remedial 11-230-100-XXX92,65986,503294,531
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX92,59554,70063,349
Summer School 11-422-XXX-XXX108,42583,85176,000
Support Services:
Tuition 11-000-100-XXX586,891815,744858,091
Health Services 11-000-213-XXX152,533168,064173,044
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217234,196243,432216,119
Guidance 11-000-218-XXX188,301124,428185,591
Child Study Teams 11-000-219-XXX534,368567,133520,309
Improvement of Instructional Services 11-000-221-XXX201,981155,990107,266
Educational Media Services - School Library 11-000-222-XXX226,545135,515133,726
Instructional Staff Training Services 11-000-223-XXX2,1089,8228,000
General Administration 11-000-230-XXX523,670523,305465,316
School Administration 11-000-240-XXX362,922336,996366,220
Central Svcs & Admin Info Technology 11-000-25X-XXX555,681513,104446,106
Operation and Maintenance of Plant Services 11-000-26X-XXX1,189,6941,237,4631,347,895
Student Transportation Services 11-000-270-XXX510,442575,711550,453
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,853,6752,048,5282,344,870
Total Support Services Expenditures 7,123,0077,455,2357,723,006
TOTAL GENERAL CURRENT EXPENSE 14,116,00314,344,86314,906,368
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X45,39503,839
Facilities Acquisition and Construction Services 12-000-4XX-XXX0036,000
TOTAL CAPITAL EXPENDITURES 45,395039,839
Transfer of Funds to Charter Schools 10-000-100-56X11,57610,7000
OPERATING BUDGET GRAND TOTAL 14,172,97414,355,56314,946,207
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,34700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,97310,0009,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX47,35420,00022,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,98215,00018,000
Nonpublic Nursing Services 20-XXX-XXX-XXX9,49210,00010,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,0005,0005,000
Total State Projects 98,80160,00064,000
Federal Projects:
Title I 20-XXX-XXX-XXX114,233118,278118,278
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX448,359203,86986,369
Other Special Projects 20-XXX-XXX-XXX43,56300
Total Federal Projects 606,155322,147204,647
TOTAL GRANTS AND ENTITLEMENTS 709,303382,147268,647
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,323,5731,340,2041,350,189
TOTAL REPAYMENT OF DEBT 1,323,5731,340,2041,350,189
Total Expenditures 16,205,85016,077,91416,565,043
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,205,85016,077,91416,565,043

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget416,840353,286316,741283,122
  Repayment of Debt908,556443,8895,3750
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,8183,8393,8390
      Adult Education Programs0000
      Maintenance Reserve25,000250,000250,000250,000
      Legal Reserve330,061364,227300,7720
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost13,66813,80813,61913,81014,529
Total Classroom Instruction8,5248,9548,8958,9299,566
Classroom-Salaries and Benefits7,9618,5098,6198,5899,240
Classroom-General Supplies and Textbooks512407223286278
Classroom-Purchased Services and Other5238545447
Total Support Services1,9741,9451,6331,7521,726
Support Services-Salaries and Benefits1,5211,5851,2161,3341,355
Total Administrative Costs1,5771,7641,6381,6581,604
Administration-Salaries and Benefits1,1531,1439951,0111,113
Legal Costs0138646445
Total Operations and Maintenance of Plant1,4091,3541,3691,3871,530
Operations & Maintenance of Plant-Salary & Ben.708347356354383
Total Food Services Costs00000
Total Extracurricular Costs146121717184
Total Equipment Costs6249004
Employee Benefits as a % of Salaries25.620.423.923.625.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Wanaque Public Schools
  • 1. Tri-District and other Local Shared Service Efforts
  • a. Share Tri-district Supervisor of Special Services with Lakeland
  • and Ringwood.
  • b. Share Tri-District SAC with Lakeland and Ringwood.
  • c. AWARE-ASAP-Tri-District/Community Drug & Alcohol Awareness
  • Programming.
  • d. Work cooperatively on curriculum articulation & staff
  • development training with Lakeland and Ringwood.
  • e. Tri-District Board Level Shared Services Committee.
  • f. Contract busing services from Lakeland and Ringwood.
  • g. Share a substitute caller with Lakeland and Ringwood.
  • h. Provide facilities to Borough's recreation programs.
  • i. Provide facilities to Lakeland's sports programs.
  • j. Shared services arrangement for use of the athletic field.
  • k. The Wanaque Police Department provides a School Resource Officer.
  • l. D.A.R.E. Program taught by the Wanaque Police Department.
  • m. Borough of Wanaque provides fuel, trash removal, assistance with
  • various facilities projects.
  • n. Borough of Wanaque assists with snow plowing and salting,
  • as needed.
  • 2. Regional Shared Service Efforts
  • a. Contract busing and special education placements from PCESC.
  • b. Work with 10 other Passaic and Morris County districts to
  • combine transportation routes.
  • c. Contract technology services from Manchester Regional
  • High School.
  • d. Contract nonpublic nursing and other services with ECESC.
  • e. Contract with NJSBAIG's ERIC West sub-group consortium for
  • workers' compensation coverage.
  • f. Pooled Insurance for liability and property coverage.
  • g. Preschool and primary autism programs made available to
  • other districts.
  • h. Primary, intermediate, and middle school LLD programs made
  • available to other districts.
  • i. Cooperative bidding for school supplies and equipment.
  • j. Cooperative purchasing for telephone, electric and natural
  • gas delivery and service.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,939,174 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)580,331,284 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.0573 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,841,729 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)580,331,284 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.2128 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,939,174 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,349,293,848 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8848 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,841,729 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,349,293,848 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9517 (L)

 

Administrative Salaries
Employee Name: Barbara Gigante 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary81,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other800 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: DR RICHARD B. WEISENFELD 
Job TitleSuperintendent 
Base Annual Salary215,145 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,159 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments