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User Friendly Budgets
2011-2012

PASSAIC - WEST MILFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,3693,2773,290
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time640665628
Pupils on Roll - Special Shared-Time1058
Private School Placements687076
spacing
Pupils Sent to Other Districts-Reg Prog4115
Pupils Sent to Other Dists-Spec Ed Prog11910
Pupils Received273121
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,040,000 750,000
Withdrawal from Cap Res-for Local Share 10-307 0 439,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 47,613,275 49,379,479 50,367,069
Tuition 10-1300 408,801 200,000 209,000
Transportation Fees from Other LEAs 10-1420-1440 0 40,000 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,226 3,000 1,500
Other Restricted Miscellaneous Revenues 10-1XXX 0 400,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 277,034 432,250 267,500
SUBTOTAL  48,305,336 50,454,729 50,890,069
Revenues from State Sources:
Extraordinary Aid 10-3131 916,980 1,844,980 750,000
Other State Aids 10-3XXX 57,823 57,823 0
Categorical Special Education Aid 10-3132 2,163,242 2,122,002 2,122,002
Equalization Aid 10-3176 8,667,706 10,140,424 10,140,424
Categorical Security Aid 10-3177 197,042 304,246 304,246
Adjustment Aid 10-3178 917,711 0 0
Categorical Transportation Aid 10-3121 1,102,835 366,001 1,023,381
SUBTOTAL  14,023,339 14,835,476 14,340,053
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 49,417 34,283 42,866
Equalization Aid - ARRA ESF 16-4520 1,858,760 0 0
Equalization Aid - ARRA GSF 17-4521 71,955 0 0
Education Jobs Fund 18-4522 0 0 537,400
SUBTOTAL  1,980,132 34,283 580,266
Adjustment for Prior Year Encumbrances  0 162,775 0
Actual Revenues (Over)/Under Expenditures  -475,463 0 0
TOTAL OPERATING BUDGET  63,833,344 66,966,263 66,560,388
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,306 12,558 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 72,033 77,012 87,135
TOTAL REVENUES FROM STATE SOURCES  72,033 77,012 87,135
Revenues from Federal Sources:
Title I 20-4411-4416 461,225 578,399 381,650
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,274,648 1,591,097 919,718
Other 20-4XXX 162,136 435,618 124,841
TOTAL REVENUES FROM FEDERAL SOURCES  1,898,009 2,605,114 1,426,209
TOTAL GRANTS AND ENTITLEMENTS  1,978,348 2,694,684 1,513,344
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 133,514 0
Revenues from Local Sources:
Local Tax Levy 40-1210 539,427 395,629 516,668
TOTAL REVENUES FROM LOCAL SOURCES  539,427 395,629 516,668
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,593 5,783 4,848
TOTAL LOCAL REPAYMENT OF DEBT  549,020 534,926 521,516
Actual Revenues (Over)/Under Expenditures  -7 0 0
TOTAL REPAYMENT OF DEBT  549,013 534,926 521,516
TOTAL REVENUES/SOURCES  66,360,705 70,195,873 68,595,248
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  66,360,705 70,195,873 68,595,248

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,876,14918,000,71218,275,979
Special Education 11-2XX-100-XXX5,723,6525,621,8975,791,782
Basic Skills/Remedial 11-230-100-XXX628,665488,725120,965
Bilingual Education 11-240-100-XXX73,37582,86992,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX58,271139,720141,035
School Sponsored Athletics 11-402-100-XXX707,542683,433730,152
Other Supplemental/At-Risk Programs 11-424-XXX-XXX442,457346,460451,910
Support Services:
Tuition 11-000-100-XXX4,058,9394,384,6714,256,687
Attendance and Social Work Services 11-000-211-XXX131,700137,580141,480
Health Services 11-000-213-XXX665,745677,004695,065
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,084,0031,240,3151,176,968
Guidance 11-000-218-XXX1,062,9291,005,217831,724
Child Study Teams 11-000-219-XXX1,967,2352,026,0042,057,117
Improvement of Instructional Services 11-000-221-XXX913,559652,669802,831
Educational Media Services - School Library 11-000-222-XXX663,512646,409604,539
Instructional Staff Training Services 11-000-223-XXX68,32878,64769,371
General Administration 11-000-230-XXX1,108,0441,180,3361,100,774
School Administration 11-000-240-XXX2,627,6672,705,4102,495,849
Central Svcs & Admin Info Technology 11-000-25X-XXX876,929972,745957,582
Operation and Maintenance of Plant Services 11-000-26X-XXX5,699,5766,051,5595,978,089
Student Transportation Services 11-000-270-XXX4,533,4335,029,1984,911,264
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,585,36212,955,64114,698,261
Food Services 11-000-310-XXX45,00045,0000
Total Support Services Expenditures 37,091,96139,788,40540,777,601
TOTAL GENERAL CURRENT EXPENSE 63,602,07265,152,22166,381,824
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0001,500
Equipment 12-XXX-XXX-73X62,301110,886135,375
Facilities Acquisition and Construction Services 12-000-4XX-XXX18,9711,261,15641,689
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931150,000439,0000
TOTAL CAPITAL EXPENDITURES 231,2721,814,042178,564
OPERATING BUDGET GRAND TOTAL 63,833,34466,966,26366,560,388
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,30612,5580
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,0632,7857,415
Nonpublic Auxiliary Services 20-XXX-XXX-XXX29,11937,06937,069
Nonpublic Handicapped Services 20-XXX-XXX-XXX24,50633,85833,858
Nonpublic Nursing Services 20-XXX-XXX-XXX10,3453,3008,793
Total State Projects 72,03377,01287,135
Federal Projects:
Title I 20-XXX-XXX-XXX461,225578,399381,650
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,274,6481,591,097919,718
Other Special Projects 20-XXX-XXX-XXX162,136435,618124,841
Total Federal Projects 1,898,0092,605,1141,426,209
TOTAL GRANTS AND ENTITLEMENTS 1,978,3482,694,6841,513,344
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX549,013534,926521,516
TOTAL REPAYMENT OF DEBT 549,013534,926521,516
Total Expenditures 66,360,70570,195,87368,595,248
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 66,360,70570,195,87368,595,248

 

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 Budget1,461,7022,009,2832,008,2101,258,210
  Repayment of Debt133,507133,51400
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve734,682590,908154,908156,408
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,038,9281,038,92700
      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 Cost13,16112,99814,10914,12914,583
Total Classroom Instruction7,9578,0208,2698,1598,550
Classroom-Salaries and Benefits7,6597,7268,0037,9028,309
Classroom-General Supplies and Textbooks275268237228214
Classroom-Purchased Services and Other2325282827
Total Support Services1,9152,0222,0892,1142,171
Support Services-Salaries and Benefits1,7631,8691,9311,9382,017
Total Administrative Costs1,3271,4091,4791,5701,523
Administration-Salaries and Benefits1,1821,2511,3201,3801,357
Legal Costs021222620
Total Operations and Maintenance of Plant1,5841,6241,8051,8051,812
Operations & Maintenance of Plant-Salary & Ben.9349841,0941,1071,065
Total Food Services Costs31111110
Total Extracurricular Costs227227255257282
Total Equipment Costs351692835
Employee Benefits as a % of Salaries29.528.730.832.537

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
  • See Attached Summary

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy50,367,069 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,499,382,315 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1003.3592 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,883,737 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,499,382,315 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1003.3936 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy50,367,069 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,443,184,019 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.4628 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,883,737 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,443,184,019 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.4778 (L)

 

Administrative Salaries
Employee Name: Barbara Francisco 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary145,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/18/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 27 
  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: 
Allowances5,284 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other284 
  Retirement Plans10,222 
Contractual Post-Employment Benefits Amount15,000 
  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 TitleCoordinator/Dir./Mgr./Supvr. Director 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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 28 
  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: 
Allowances7,134 
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,415 
  Retirement Plans10,414 
Contractual Post-Employment Benefits Amount18,780 
  Description of: 
   Buyback of Sick Days at the End of ContractUPON RETIREMENT 
   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 Remuneration5,682 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashMAXIMUM 10 DAYS 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Iris Wechling 
Job TitleCoordinator/Dir./Mgr./Supvr. Director 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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances4,155 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other226 
  Retirement Plans9,209 
Contractual Post-Employment Benefits Amount15,000 
  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 
Employee Name: John Hinck 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Operations 
Base Annual Salary79,640 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 24 
  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: 
Allowances739 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,619 
  Retirement Plans5,615 
Contractual Post-Employment Benefits Amount9,680 
  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 TitleInformation Technology Network Systems Engineer 
Base Annual Salary101,321 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 16 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other95 
  Retirement Plans1,570 
Contractual Post-Employment Benefits Amount
  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: John J. Petrelli 
Job TitleInterim Superintendent 
Base Annual Salary95,400 
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 Days159 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 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