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User Friendly Budgets
2010

PASSAIC - WANAQUE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time854851835
spacing
Pupils on Roll - Special Full-Time119103102
Private School Placements10813
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog845
Pupils Received7149

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 336,606 100,000
Transfers from Other Funds 10-5200 20,342 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,766,727 11,298,080 11,820,965
Tuition 10-1300 0 0 142,568
Interest Earned on Capital Reserve Funds 10-1XXX 44 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 305,708 65,000 50,000
SUBTOTAL  11,072,479 11,363,080 12,013,533
Revenues from State Sources:
Extraordinary Aid 10-3131 186,770 85,000 111,626
Other State Aids 10-3XXX 11,375 0 0
Categorical Special Education Aid 10-3132 518,543 524,877 96,623
Equalization Aid 10-3176 1,977,042 1,948,583 1,934,049
Categorical Security Aid 10-3177 100,293 100,136 0
Categorical Transportation Aid 10-3121 117,355 183,852 0
SUBTOTAL  2,911,378 2,842,448 2,142,298
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 10,805 0
SUBTOTAL  0 10,805 0
Adjustment for Prior Year Encumbrances  0 122,267 0
Actual Revenues (Over)/Under Expenditures  338,512 0 0
TOTAL OPERATING BUDGET  14,342,711 14,675,206 14,255,831
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 85,566 60,000 60,000
TOTAL REVENUES FROM STATE SOURCES  85,566 60,000 60,000
Revenues from Federal Sources:
Title I 20-4411-4416 101,094 118,278 118,278
I.D.E.A. Part B (Handicapped) 20-4420-4429 261,757 203,869 203,869
Other 20-4XXX 30,639 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  393,490 322,147 322,147
TOTAL GRANTS AND ENTITLEMENTS  479,056 382,147 382,147
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 470,042 438,514
Transfers from Other Funds 40-5200 20,342 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 400,680 344,276 462,998
TOTAL REVENUES FROM LOCAL SOURCES  400,680 344,276 462,998
Revenues from State Sources:
Debt Service Aid Type II 40-3160 511,922 509,255 438,692
TOTAL LOCAL REPAYMENT OF DEBT  932,944 1,323,573 1,340,204
Actual Revenues (Over)/Under Expenditures  397,830 0 0
TOTAL REPAYMENT OF DEBT  1,330,774 1,323,573 1,340,204
TOTAL REVENUES/SOURCES  16,152,541 16,380,926 15,978,182
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,152,541 16,380,926 15,978,182

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,635,7524,921,4704,479,467
Special Education 11-2XX-100-XXX1,825,1931,802,5482,124,994
Basic Skills/Remedial 11-230-100-XXX92,32382,53775,330
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX110,97896,30954,700
Summer School 11-422-XXX-XXX094,29695,000
Support Services:
Tuition 11-000-100-XXX788,806545,774968,997
Health Services 11-000-213-XXX148,281157,421168,064
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217226,226230,975243,432
Guidance 11-000-218-XXX156,869173,34130,250
Child Study Teams 11-000-219-XXX596,402500,677566,633
Improvement of Instructional Services 11-000-221-XXX196,860191,258155,990
Educational Media Services - School Library 11-000-222-XXX229,514224,917135,515
Instructional Staff Training Services 11-000-223-XXX26,43310,32210,322
General Administration 11-000-230-XXX468,112500,208514,833
School Administration 11-000-240-XXX349,906366,954336,996
Central Svcs & Admin Info Technology 11-000-25X-XXX456,614538,359502,899
Operation and Maintenance of Plant Services 11-000-26X-XXX1,200,6231,230,5771,218,284
Student Transportation Services 11-000-270-XXX494,102669,141515,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,260,8662,254,7512,047,925
Total Support Services Expenditures 7,599,6147,594,6757,415,640
TOTAL GENERAL CURRENT EXPENSE 14,263,86014,591,83514,245,131
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X59,00028,9450
Facilities Acquisition and Construction Services 12-000-4XX-XXX035,0000
TOTAL CAPITAL EXPENDITURES 59,00063,9450
Transfer of Funds to Charter Schools 10-000-100-56X19,85119,42610,700
OPERATING BUDGET GRAND TOTAL 14,342,71114,675,20614,255,831
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,74810,00010,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX30,32220,00020,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,82315,00015,000
Nonpublic Nursing Services 20-XXX-XXX-XXX7,19310,00010,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,4805,0005,000
Total State Projects 85,56660,00060,000
Federal Projects:
Title I 20-XXX-XXX-XXX101,094118,278118,278
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX261,757203,869203,869
Other Special Projects 20-XXX-XXX-XXX30,63900
Total Federal Projects 393,490322,147322,147
TOTAL GRANTS AND ENTITLEMENTS 479,056382,147382,147
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,330,7741,323,5731,340,204
TOTAL REPAYMENT OF DEBT 1,330,7741,323,5731,340,204
Total Expenditures 16,152,54116,380,92615,978,182
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,152,54116,380,92615,978,182

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget422,482416,840293,527256,982
  Repayment of Debt1,306,386908,556438,5140
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,7743,8183,8183,818
      Adult Education Programs0000
      Maintenance Reserve025,00025,00025,000
      Legal Reserve356,412330,06163,4550
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,07913,66814,03714,02213,619
Total Classroom Instruction7,3508,5248,9158,9068,895
Classroom-Salaries and Benefits7,1087,9618,3348,3258,618
Classroom-General Supplies and Textbooks194512530529223
Classroom-Purchased Services and Other4752515154
Total Support Services1,7311,9741,8771,8751,633
Support Services-Salaries and Benefits1,3881,5211,5661,5641,216
Total Administrative Costs1,5081,5771,7121,7101,638
Administration-Salaries and Benefits1,1581,1531,1821,181995
Legal Costs00636364
Total Operations and Maintenance of Plant1,2791,4091,3581,3571,369
Operations & Maintenance of Plant-Salary & Ben.786708332332356
Total Food Services Costs190000
Total Extracurricular Costs9614612412471
Total Equipment Costs346230300
Employee Benefits as a % of Salaries25.325.625.125.123.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,820,965 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)577,156,626 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.0481 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,283,963 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)577,156,626 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.1284 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,820,965 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,372,852,840 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8611 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,283,963 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,372,852,840 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8948 (L)

 

Administrative Salaries
Employee Name: Dr. Richard B. Weisenfeld 
Job TitleSuperintendent 
Base Annual Salary204,900 
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 Days14 
  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 Amount10,000 
  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