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User Friendly Budgets
2010

PASSAIC - WEST MILFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,4673,3693,308
spacing
Pupils on Roll - Special Full-Time616640631
Pupils on Roll - Special Shared-Time3100
Private School Placements726873
spacing
Pupils Sent to Other Districts-Reg Prog2410
Pupils Sent to Other Dists-Spec Ed Prog71119
Pupils Received192719
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 800,000 1,040,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 439,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 150,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 45,830,611 47,613,275 49,379,479
Tuition 10-1300 240,882 200,000 200,000
Transportation Fees from Other LEAs 10-1420-1440 76,942 50,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,592 2,505 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 400,000
Unrestricted Miscellaneous Revenues 10-1XXX 598,845 185,000 432,250
SUBTOTAL  46,753,872 48,050,780 50,454,729
Revenues from State Sources:
Extraordinary Aid 10-3131 974,397 970,000 928,000
Other State Aids 10-3XXX 71,699 71,699 0
Categorical Special Education Aid 10-3132 2,221,529 2,163,242 2,122,002
Equalization Aid 10-3176 12,016,023 8,709,999 10,140,424
Categorical Security Aid 10-3177 309,672 303,142 304,246
Adjustment Aid 10-3178 0 1,411,863 0
Categorical Transportation Aid 10-3121 1,378,747 1,696,669 366,001
SUBTOTAL  16,972,067 15,326,614 13,860,673
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,354 21,610 34,283
Equalization Aid - ARRA ESF 16-4520 0 1,858,760 0
Equalization Aid - ARRA GSF 17-4521 0 71,955 0
SUBTOTAL  3,354 1,952,325 34,283
Adjustment for Prior Year Encumbrances  0 91,118 0
Actual Revenues (Over)/Under Expenditures  -265,851 0 0
TOTAL OPERATING BUDGET  63,463,442 66,370,837 65,828,685
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,787 12,203 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 80,386 108,880 91,412
TOTAL REVENUES FROM STATE SOURCES  80,386 108,880 91,412
Revenues from Federal Sources:
Title I 20-4411-4416 323,919 814,305 353,581
I.D.E.A. Part B (Handicapped) 20-4420-4429 986,714 1,885,182 814,906
Other 20-4XXX 162,332 200,104 137,062
TOTAL REVENUES FROM FEDERAL SOURCES  1,472,965 2,899,591 1,305,549
TOTAL GRANTS AND ENTITLEMENTS  1,564,138 3,020,674 1,396,961
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 400,118 539,427 529,103
TOTAL REVENUES FROM LOCAL SOURCES  400,118 539,427 529,103
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,644 9,593 5,783
TOTAL LOCAL REPAYMENT OF DEBT  409,762 549,020 534,886
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  409,761 549,020 534,886
TOTAL REVENUES/SOURCES  65,437,341 69,940,531 67,760,532
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  65,437,341 69,940,531 67,760,532

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,475,99719,261,83318,516,654
Special Education 11-2XX-100-XXX5,828,6845,674,5785,718,094
Basic Skills/Remedial 11-230-100-XXX653,034701,207488,885
Bilingual Education 11-240-100-XXX73,49379,40082,869
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX140,970138,392139,720
School Sponsored Athletics 11-402-100-XXX638,282693,173682,694
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0410,725346,460
Support Services:
Tuition 11-000-100-XXX3,588,1394,497,4283,561,361
Attendance and Social Work Services 11-000-211-XXX127,425131,925137,580
Health Services 11-000-213-XXX628,113657,981677,276
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,118,3141,180,1911,154,194
Guidance 11-000-218-XXX1,057,9331,125,7041,008,582
Child Study Teams 11-000-219-XXX1,850,4301,969,7252,027,834
Improvement of Instructional Services 11-000-221-XXX840,005949,060702,669
Educational Media Services - School Library 11-000-222-XXX651,183670,746645,767
Instructional Staff Training Services 11-000-223-XXX62,75172,66283,300
General Administration 11-000-230-XXX1,062,9681,269,4981,103,881
School Administration 11-000-240-XXX2,518,8882,793,5672,631,371
Central Svcs & Admin Info Technology 11-000-25X-XXX853,3171,017,405882,225
Operation and Maintenance of Plant Services 11-000-26X-XXX5,706,8555,831,2046,095,744
Student Transportation Services 11-000-270-XXX4,522,6325,049,6854,940,052
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,863,35111,905,49412,417,755
Food Services 11-000-310-XXX11,98845,00045,000
Total Support Services Expenditures 36,464,29239,167,27538,114,591
TOTAL GENERAL CURRENT EXPENSE 63,274,75266,126,58364,089,967
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5053,000
Equipment 12-XXX-XXX-73X145,83456,74937,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX42,85635,0001,259,618
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310150,000439,000
TOTAL CAPITAL EXPENDITURES 188,690244,2541,738,718
OPERATING BUDGET GRAND TOTAL 63,463,44266,370,83765,828,685
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,78712,2030
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,23410,0607,415
Nonpublic Auxiliary Services 20-XXX-XXX-XXX27,13643,61037,069
Nonpublic Handicapped Services 20-XXX-XXX-XXX27,80439,83333,858
Nonpublic Nursing Services 20-XXX-XXX-XXX11,42510,3458,793
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,7875,0324,277
Total State Projects 80,386108,88091,412
Federal Projects:
Title I 20-XXX-XXX-XXX323,919814,305353,581
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX986,7141,885,182814,906
Other Special Projects 20-XXX-XXX-XXX162,332200,104137,062
Total Federal Projects 1,472,9652,899,5911,305,549
TOTAL GRANTS AND ENTITLEMENTS 1,564,1383,020,6741,396,961
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX409,761549,020534,886
TOTAL REPAYMENT OF DEBT 409,761549,020534,886
Total Expenditures 65,437,34169,940,53167,760,532
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 65,437,34169,940,53167,760,532

 

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 Budget1,703,9641,461,702665,323664,251
  Repayment of Debt133,506133,50700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve728,090734,682587,187151,187
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve247,0871,038,9281,038,9280
      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 Cost12,16113,16113,87413,86114,109
Total Classroom Instruction7,3507,9578,2398,1558,269
Classroom-Salaries and Benefits7,0657,6597,9247,8368,003
Classroom-General Supplies and Textbooks260275289294237
Classroom-Purchased Services and Other2423262528
Total Support Services1,7711,9152,0932,0852,089
Support Services-Salaries and Benefits1,6191,7631,9211,9121,931
Total Administrative Costs1,2081,3271,4201,5441,479
Administration-Salaries and Benefits1,0801,1821,2551,3431,320
Legal Costs00212122
Total Operations and Maintenance of Plant1,5041,5841,6951,6581,805
Operations & Maintenance of Plant-Salary & Ben.8489341,0159781,094
Total Food Services Costs03111111
Total Extracurricular Costs207227246247255
Total Equipment Costs693515149
Employee Benefits as a % of Salaries26.729.528.928.830.8

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
  • See Attached Summary.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,379,479 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,499,382,315 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.2933 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,908,582 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,499,382,315 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.3286 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,379,479 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,718,109,968 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3281 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,908,582 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,718,109,968 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3423 (L)

 

Administrative Salaries
Employee Name: Bernice Colefield 
Job TitleSuperintendent 
Base Annual Salary172,010 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 28 
  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: 
Allowances3,336 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,620 
  Retirement Plans
Contractual Post-Employment Benefits Amount33,536 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement 
   Buyback of Vacation Days at the End of ContractUpon Retirement 
   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: Howard Heller 
Job TitleDirector of Special Services 
Base Annual Salary147,720 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 28 
  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: 
Allowances4,543 
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount45,627 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement 
   Buyback of Vacation Days at the End of ContractUpon Retirement 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration5,682 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashMaximum - 10 Days/Year 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Iris Wechling 
Job TitleDirector of Education 
Base Annual Salary130,630 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances2,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,556 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement 
   Buyback of Vacation Days at the End of ContractUpon Retirement 
   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: John Hinck 
Job TitleSupervisor of Operations 
Base Annual Salary77,320 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 24 
  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: 
Allowances761 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,120 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,433 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement 
   Buyback of Vacation Days at the End of ContractUpon Retirement 
   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: John Hummer 
Job TitleNetwork Systems Engineer 
Base Annual Salary98,370 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 16 
  Contracted Number of Annual Sick Days12 
  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, Other3,120 
  Retirement Plans
Contractual Post-Employment Benefits Amount6,053 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractUpon Retirement 
   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: Steven Cea 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary145,106 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 28 
  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: 
Allowances4,239 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,970 
  Retirement Plans
Contractual Post-Employment Benefits Amount32,904 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement 
   Buyback of Vacation Days at the End of ContractUpon Retirement 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration8,930 
  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