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User Friendly Budgets
2008

PASSAIC - HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time897883888
spacing
Pupils on Roll - Special Full-Time136131127
Private School Placements7711
spacing
Pupils Sent to Other Districts-Reg Prog112
Pupils Sent to Other Dists-Spec Ed Prog125

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 517,963 414,912
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 151,768 263,269
Transfers from Other Funds 10-5200 20,701 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,808,738 5,261,821 5,261,821
Tuition 10-1300 1,696 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 962 0 1,500
Other Restricted Miscellaneous Revenues 10-1XXX 27,336 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 122,686 75,000 42,915
SUBTOTAL  4,961,418 5,336,821 5,306,236
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,929,828 2,929,828 0
Transportation Aid 10-3120 85,509 85,509 0
Special Education Aid 10-3130 782,937 782,937 0
Bilingual Education 10-3140 60,754 60,754 0
Extraordinary Aid 10-3131 24,026 0 30,140
Consolidated Aid 10-3195 107,087 107,087 0
Additional Formula Aid 10-3196 143,230 290,757 0
Other State Aids 10-3XXX 86,204 256,658 0
Categorical Special Education Aid 10-3132 0 0 529,735
Equalization Aid 10-3176 0 0 5,500,347
Categorical Security Aid 10-3177 0 0 281,957
Categorical Transportation Aid 10-3121 0 0 46,804
SUBTOTAL  4,219,575 4,513,530 6,388,983
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,172 0 0
SUBTOTAL  2,172 0 0
Adjustment for Prior Year Encumbrances  0 351,041 0
Actual Revenues (Over)/Under Expenditures  315,550 0 0
TOTAL OPERATING BUDGET  9,519,416 10,871,123 12,373,400
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,018 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 459,173 493,510 0
Demonstrably Effective Program Aid 20-3212 238,626 314,706 0
Preschool Education Aid 20-3218 0 0 300,231
Other Restricted Entitlements 20-32XX 5,000 260,500 5,000
TOTAL REVENUES FROM STATE SOURCES  702,799 1,068,716 305,231
Revenues from Federal Sources:
Title I 20-4411-4416 460,804 412,973 371,676
I.D.E.A. Part B (Handicapped) 20-4420-4429 206,906 230,851 207,766
Other 20-4XXX 72,380 90,346 69,639
TOTAL REVENUES FROM FEDERAL SOURCES  740,090 734,170 649,081
TOTAL GRANTS AND ENTITLEMENTS  1,443,907 1,802,886 954,312
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5 1
Revenues from Local Sources:
Local Tax Levy 40-1210 305,682 113,753 108,973
TOTAL REVENUES FROM LOCAL SOURCES  305,682 113,753 108,973
Revenues from State Sources:
Debt Service Aid Type II 40-3160 274,811 100,242 96,026
TOTAL LOCAL REPAYMENT OF DEBT  580,493 214,000 205,000
Actual Revenues (Over)/Under Expenditures  7,713 0 0
TOTAL REPAYMENT OF DEBT  588,206 214,000 205,000
TOTAL REVENUES/SOURCES  11,551,529 12,888,009 13,532,712

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,987,2483,206,5313,976,444
Special Education 11-2XX-100-XXX762,093885,658963,190
Basic Skills/Remedial 11-230-100-XXX40,91595,959153,360
Bilingual Education 11-240-100-XXX146,420154,565139,415
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX74,79166,12970,000
School Sponsored Athletics 11-402-100-XXX9,13710,50021,000
Support Services:
Tuition 11-000-100-XXX352,112591,106842,428
Attendance and Social Work Services 11-000-211-XXX36,65240,54441,490
Health Services 11-000-213-XXX111,527129,609141,279
Students - Related & Extraordinary 11-000-216,217333,745386,070391,442
Guidance 11-000-218-XXX87,810134,685124,515
Child Study Teams 11-000-219-XXX336,878382,746431,193
Improvement of Instructional Services 11-000-221-XXX3203,0003,000
Educational Media Services - School Library 11-000-222-XXX83,58572,85188,870
Instructional Staff Training Services 11-000-223-XXX18015,96120,500
General Administration 11-000-230-XXX356,430388,697380,724
School Administration 11-000-240-XXX411,412450,976466,486
Central Svcs & Admin Info Technology 11-000-25X-XXX398,764443,836456,712
Operation and Maintenance of Plant Services 11-000-26X-XXX1,053,742944,842788,664
Student Transportation Services 11-000-270-XXX264,595402,060407,866
Deposit to Current Expense Emergency Reserve 10-60700147,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,560,7281,787,0361,642,096
Total Support Services Expenditures 5,388,4806,174,0196,227,265
TOTAL GENERAL CURRENT EXPENSE 9,409,08410,593,36111,697,674
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040151,768263,269
Interest Earned on Capital Reserve 10-604001,500
Equipment 12-XXX-XXX-73X31,9034,89086,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX73,429116,104313,135
TOTAL CAPITAL EXPENDITURES 105,332272,762663,904
SPECIAL SCHOOLS
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX3,8703,6923,692
Support Services 13-631-200-XXX1,1301,3081,308
Total Evening School for Foreign-Born - Local 5,0005,0005,000
TOTAL SPECIAL SCHOOLS 5,0005,0005,000
Transfer of Funds to Charter Schools 10-000-100-56X006,822
OPERATING BUDGET GRAND TOTAL 9,519,41610,871,12312,373,400
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,01800
Early Childhood Program Aid:
Instruction 20-211-100-XXX360,502451,357222,934
Support Services 20-211-200-XXX98,67142,15377,297
TOTAL EARLY CHILDHOOD PROGRAM AID 459,173493,510300,231
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX234,000262,9140
Support Services 20-212-200-XXX4,62651,7920
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 238,626314,7060
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,000260,5005,000
Total State Projects 702,7991,068,716305,231
Federal Projects:
Title I 20-XXX-XXX-XXX460,804412,973371,676
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX206,906230,851207,766
Other Special Projects 20-XXX-XXX-XXX72,38090,34669,639
Total Federal Projects 740,090734,170649,081
TOTAL GRANTS AND ENTITLEMENTS 1,443,9071,802,886954,312
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX588,206214,000205,000
TOTAL REPAYMENT OF DEBT 588,206214,000205,000
Total Expenditures 11,551,52912,888,00913,532,712

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget212,548433,093664,912249,875
  Repayment of Debt7,719610
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve79,094100,756252,524517,293
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,002,407901,425263,1440
      Tuition Reserve0000
      Current Expense Emergency Reserve000147,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost8,6949,1209,85210,27510,454
Total Classroom Instruction5,3735,4516,0616,2316,561
Classroom-Salaries and Benefits5,0125,0485,6815,7236,161
Classroom-General Supplies and Textbooks260307257382360
Classroom-Purchased Services and Other1009612412640
Total Support Services1,2481,2211,4741,5091,514
Support Services-Salaries and Benefits1,0981,0611,2961,2741,259
Total Administrative Costs1,1351,2631,3691,4231,422
Administration-Salaries and Benefits613654715720710
Total Operations and Maintenance of Plant8591,0778431,005839
Operations & Maintenance of Plant-Salary & Ben.234294332335321
Total Food Services Costs00000
Total Extracurricular Costs68989393107
Total Equipment Costs103310585
Employee Benefits as a % of Salaries25.527.728.827.623.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • MANCHESTER REGIONAL HIGH SCHOOL
  • SUPERINTENDENT OF SCHOOLS
  • BUSINESS ADMINISTRATOR
  • DIRECTOR OF SPECIAL SERVICES
  • NETWORK ADMINISTRATOR
  • TECHNOLOGY ADVISOR
  • PAYROLL CLERK
  • COURIER
  • READING TEACHER
  • BAND & MUSIC TEACHER

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,261,821 (A)
Estimated Net Taxable Valuation (as of 01/15/2008)330,471,372 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5922 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,370,794 (D)
Estimated Net Taxable Valuation (as of 01/15/2008)330,471,372 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6252 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,261,821 (G)
Estimated Equalized Valuation (as of 10/01/2007)713,660,847 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7373 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,370,794 (J)
Estimated Equalized Valuation (as of 10/01/2007)713,660,847 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7526 (L)