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User Friendly Budgets
2012-13

PASSAIC - HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time908909909
spacing
Pupils on Roll - Special Full-Time117135136
Private School Placements676
spacing
Pupils Sent to Other Dists-Spec Ed Prog610

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 131,747 404,759
Withdrawal from Cap Res-for Local Share 10-307 0 203,828 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,455,038 5,564,138 5,619,809
Other Local Governmental Units - Unrestricted 10-12XX 55,380 14,231 0
Interest Earned on Current Expense Emergency Res 10-1XXX 25 250 50
Interest Earned on Maintenance Reserve 10-1XXX 25 250 65
Interest Earned on Capital Reserve Funds 10-1XXX 516 380 350
Other Restricted Miscellaneous Revenues 10-1XXX 0 5,850 11,800
Unrestricted Miscellaneous Revenues 10-1XXX 10,958 0 1,057
SUBTOTAL  5,521,942 5,585,099 5,633,131
Revenues from State Sources:
Extraordinary Aid 10-3131 44,566 44,566 0
Other State Aids 10-3XXX 6,747 0 0
Categorical Special Education Aid 10-3132 562,368 562,368 596,008
Equalization Aid 10-3176 5,502,859 5,502,859 5,940,470
Categorical Security Aid 10-3177 0 40,309 103,466
Categorical Transportation Aid 10-3121 0 0 10,600
SUBTOTAL  6,116,540 6,150,102 6,650,544
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 24,373 22,304 25,092
SUBTOTAL  24,373 243,579 25,092
Adjustment for Prior Year Encumbrances  0 104,201 0
Actual Revenues (Over)/Under Expenditures  805,239 0 0
TOTAL OPERATING BUDGET  12,468,094 12,418,556 12,813,526
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 67,899 0
Preschool Education Aid 20-3218 592,799 508,810 543,735
TOTAL REVENUES FROM STATE SOURCES  592,799 576,709 543,735
Revenues from Federal Sources:
Title I 20-4411-4416 665,023 271,624 464,677
Title II 20-4451-4455 56,679 40,511 46,995
Title III 20-4491-4494 19,829 18,121 32,830
Title IV 20-4471-4474 607 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 472,726 196,800 239,159
Other 20-4XXX 1,440 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,216,304 527,056 783,661
TOTAL GRANTS AND ENTITLEMENTS  1,809,103 1,103,765 1,327,396
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 112,544 107,128 101,711
TOTAL REVENUES FROM LOCAL SOURCES  112,544 107,128 101,711
Revenues from State Sources:
Debt Service Aid Type II 40-3160 74,456 70,872 67,289
TOTAL LOCAL REPAYMENT OF DEBT  187,000 178,000 169,000
TOTAL REPAYMENT OF DEBT  187,000 178,000 169,000
TOTAL REVENUES/SOURCES  14,464,197 13,700,321 14,309,922
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,464,197 13,700,321 14,309,922

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,657,5493,786,5743,967,977
Special Education 11-2XX-100-XXX867,2251,055,0601,186,753
Basic Skills/Remedial 11-230-100-XXX3,300307,574337,828
Bilingual Education 11-240-100-XXX206,066215,470217,848
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX60,06736,75739,435
School Sponsored Athletics 11-402-100-XXX28,89925,00025,000
Support Services:
Tuition 11-000-100-XXX461,209488,876194,946
Attendance and Social Work Services 11-000-211-XXX42,254102,10944,914
Health Services 11-000-213-XXX144,993151,475140,568
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217401,016498,391510,921
Guidance 11-000-218-XXX93,31691,86099,498
Child Study Teams 11-000-219-XXX443,976455,671472,359
Improvement of Instructional Services 11-000-221-XXX1,9696,50015,630
Educational Media Services - School Library 11-000-222-XXX89,37395,31298,549
Instructional Staff Training Services 11-000-223-XXX9,75210,25010,455
General Administration 11-000-230-XXX317,753384,321324,858
School Administration 11-000-240-XXX477,514474,504467,668
Central Svcs & Admin Info Technology 11-000-25X-XXX446,373460,193452,170
Deposit to Maintenance Reserve 10-606150,00000
Interest Earned on Maintenance Reserve 10-6062525065
Operation and Maintenance of Plant Services 11-000-26X-XXX817,5531,000,944989,137
Student Transportation Services 11-000-270-XXX197,445298,765275,550
Deposit to Current Expense Emergency Reserve 10-60725,00000
Interest Earned on Current Expense Emergency Res 10-6072525050
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,807,3902,072,1092,147,223
Total Support Services Expenditures 5,751,8866,591,2806,244,446
TOTAL GENERAL CURRENT EXPENSE 10,750,04212,018,21512,019,402
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040380350
Equipment 12-XXX-XXX-73X145,74137,378120,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,572,311362,583673,774
TOTAL CAPITAL EXPENDITURES 1,718,052400,341794,124
OPERATING BUDGET GRAND TOTAL 12,468,09412,418,55612,813,526
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX402,437482,907485,362
Support Services 20-218-200-XXX158,58249,21658,373
Facilities Acquisition and Construction Services 20-218-400-XXX31,78044,5860
TOTAL PRESCHOOL EDUCATION AID 592,799576,709543,735
Other State Projects:
Total State Projects 592,799576,709543,735
Federal Projects:
Title I 20-XXX-XXX-XXX665,023271,624464,677
Title II 20-XXX-XXX-XXX56,67940,51146,995
Title III 20-XXX-XXX-XXX19,82918,12132,830
Title IV 20-XXX-XXX-XXX60700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX472,726196,800239,159
Other Special Projects 20-XXX-XXX-XXX1,44000
Total Federal Projects 1,216,304527,056783,661
TOTAL GRANTS AND ENTITLEMENTS 1,809,1031,103,7651,327,396
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX187,000178,000169,000
TOTAL REPAYMENT OF DEBT 187,000178,000169,000
Total Expenditures 14,464,19713,700,32114,309,922
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,464,19713,700,32114,309,922

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget597,565381,747250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,270,7651,609,7811,636,3331,536,683
      Adult Education Programs0000
      Maintenance Reserve125,113275,138275,388275,453
      Legal Reserve0404,759404,7590
      Tuition Reserve0000
      Current Expense Emergency Reserve200,000225,025225,275225,325
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost9,8479,91811,18711,26611,572
Total Classroom Instruction6,0646,2267,0257,0247,436
Classroom-Salaries and Benefits5,8095,7946,6666,6507,084
Classroom-General Supplies and Textbooks189336268275121
Classroom-Purchased Services and Other65969198231
Total Support Services1,4451,5381,6511,7161,690
Support Services-Salaries and Benefits1,2391,3491,4171,4811,417
Total Administrative Costs1,3431,3461,4121,4081,329
Administration-Salaries and Benefits660681677674647
Legal Costs039625151
Total Operations and Maintenance of Plant8618591,0161,0351,029
Operations & Maintenance of Plant-Salary & Ben.324325358356386
Board Contribution to Food Services00000
Total Extracurricular Costs122105707174
Total Equipment Costs1941719179115
Employee Benefits as a % of Salaries2528.427.227.227

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • With Manchester Regional High School:
  • 1- Superintendent
  • 2- Business Administrator
  • 3- Network Administrator
  • 4- Payroll Clerk
  • 5- Technology Aide
  • 6- Music Band/Teacher
  • 7- Lead Custodian
  • 8- Sub Custodians
  • 9- HR position
  • With Bergen County Special Services
  • 1- Director of Special Services
  • 2-LDTC / Behavorist
  • 3- Speech / Occuptational Therapist Services
  • With Borough of Haledon
  • 1- Gasoline Consumption for district vehicles
  • 2- Maintenance / Use of Fields in exchange for snow plow services
  • With Passaic COunty Ed Services Commission
  • 1- Transportation for special education OOD students
  • 2- Transportation for non-public regular education students
  • 3 - Substitute Teacher Registry
  • With Ed Data Purchasing Services
  • 1 - supplies for classroom, maintenance and athletics
  • 2 - bid services for licensed, union workers
  • With Middlesex County Purchasing Cooperative:
  • 1 - technology equipment

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,591,974 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)329,646,800 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.6964 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,729,957 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)329,646,800 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.7382 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,591,974 (G)
Estimated Equalized Valuation (as of 10/01/2011)617,316,105 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9059 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,729,957 (J)
Estimated Equalized Valuation (as of 10/01/2011)617,316,105 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9282 (L)

 

Administrative Salaries
Employee Name: Beth Barnhill 
Job TitleAssistant Principal 
Base Annual Salary109,139 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,500 
  Description of: 
   Buyback of Sick Days at the End of Contract$35 per day maximum 100 days 
   Buyback of Vacation Days at the End of ContractNot included in Contract 
   Buyback of Personal Days at the End of ContractNot included in Contract 
   Other Contractual Post-Employment BenefitsNot included in Contract Not Included in Contract Not included in Contract 
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: Cynthia Rajnaj 
Job TitleOccupational Therapist 
Base Annual Salary88,934 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNot included in Contract 
   Buyback of Vacation Days at the End of ContractNot included in Contract 
   Buyback of Personal Days at the End of ContractNot included in Contract 
   Other Contractual Post-Employment BenefitsNot included in Contract Not included in Contract Not included in Contract 
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: Marion Golan 
Job TitlePsychologist 
Base Annual Salary94,905 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNot included in Contract 
   Buyback of Vacation Days at the End of ContractNot included in Contract 
   Buyback of Personal Days at the End of ContractNot included in Contract 
   Other Contractual Post-Employment BenefitsNot included in Contract Not included in Contract Not included in Contract 
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: Michelle Pillari 
Job TitlePrincipal 
Base Annual Salary120,360 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,500 
  Description of: 
   Buyback of Sick Days at the End of Contract$35 per day; 100 days max 
   Buyback of Vacation Days at the End of ContractNot included in contract 
   Buyback of Personal Days at the End of ContractNot included in contract 
   Other Contractual Post-Employment BenefitsNot included in contract Not included in contract Not included in Contract 
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: Patricia DeVito 
Job TitlePhysical Therapist 
Base Annual Salary82,623 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNot included in Contract 
   Buyback of Vacation Days at the End of ContractNot included in Contract 
   Buyback of Personal Days at the End of ContractNot included in Contract 
   Other Contractual Post-Employment BenefitsNot included in Contract Not included in Contract Not included in Contract 
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: Stephen Wisniewski 
Job TitleAssistant Principal 
Base Annual Salary105,060 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances3,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,500 
  Description of: 
   Buyback of Sick Days at the End of Contract$35 per day; 100 days max 
   Buyback of Vacation Days at the End of ContractNot Included in Contract 
   Buyback of Personal Days at the End of ContractNot included in contract 
   Other Contractual Post-Employment BenefitsNot included in contract Not included in contract Not Included in Contract 
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