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User Friendly Budgets
2012-13

PASSAIC - WEST MILFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,2773,1373,147
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time665666690
Pupils on Roll - Special Shared-Time553
Private School Placements707889
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog9617
Pupils Received313418
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 750,000 1,657,805
Revenues from Local Sources:
Local Tax Levy 10-1210 49,379,479 50,367,069 51,252,781
Tuition 10-1300 255,471 209,000 230,831
Transportation Fees from Other LEAs 10-1420-1440 53,555 45,000 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,623 1,500 300
Unrestricted Miscellaneous Revenues 10-1XXX 232,660 267,500 198,000
SUBTOTAL  49,922,788 50,890,069 51,726,912
Revenues from State Sources:
Extraordinary Aid 10-3131 757,925 750,000 750,000
Other State Aids 10-3XXX 46,484 46,484 46,484
Categorical Special Education Aid 10-3132 2,122,002 2,122,002 2,224,407
Equalization Aid 10-3176 10,140,424 10,140,424 10,109,309
Categorical Security Aid 10-3177 304,246 304,246 302,845
Adjustment Aid 10-3178 0 25,486 20,389
Categorical Transportation Aid 10-3121 366,001 1,655,275 1,672,365
SUBTOTAL  13,737,082 15,043,917 15,125,799
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 74,577 42,866 49,488
SUBTOTAL  74,577 597,102 49,488
Adjustment for Prior Year Encumbrances  0 398,502 0
Actual Revenues (Over)/Under Expenditures  -424,151 0 0
TOTAL OPERATING BUDGET  63,310,296 67,679,590 68,560,004
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,486 9,607 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,028 5,698 4,843
TOTAL REVENUES FROM STATE SOURCES  6,028 5,698 4,843
Revenues from Federal Sources:
Title I 20-4411-4416 693,617 523,303 381,819
Title II 20-4451-4455 151,819 166,484 118,912
Title III 20-4491-4494 5,764 7,850 2,380
Title IV 20-4471-4474 1,100 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,484,997 1,058,338 965,600
Other 20-4XXX 0 59,782 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,337,297 1,815,757 1,468,711
TOTAL GRANTS AND ENTITLEMENTS  2,354,811 1,831,062 1,473,554
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 50,000
Revenues from Local Sources:
Local Tax Levy 40-1210 529,103 516,668 472,983
TOTAL REVENUES FROM LOCAL SOURCES  529,103 516,668 472,983
Revenues from State Sources:
Debt Service Aid Type II 40-3160 5,783 4,848 4,809
TOTAL LOCAL REPAYMENT OF DEBT  534,886 521,516 527,792
Actual Revenues (Over)/Under Expenditures  37 0 0
TOTAL REPAYMENT OF DEBT  534,923 521,516 527,792
TOTAL REVENUES/SOURCES  66,200,030 70,032,168 70,561,350
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  66,200,030 70,032,168 70,561,350

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,798,24518,142,18719,419,594
Special Education 11-2XX-100-XXX5,497,3545,850,9516,060,163
Basic Skills/Remedial 11-230-100-XXX295,553120,065126,006
Bilingual Education 11-240-100-XXX84,99192,40092,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX118,768141,110142,985
School Sponsored Athletics 11-402-100-XXX665,253736,649725,499
Other Supplemental/At-Risk Programs 11-424-XXX-XXX434,428451,910454,660
Support Services:
Tuition 11-000-100-XXX3,449,3304,549,0005,133,051
Attendance and Social Work Services 11-000-211-XXX138,428141,48094,320
Health Services 11-000-213-XXX697,670699,327750,272
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,210,2771,197,3231,199,274
Guidance 11-000-218-XXX894,420837,919975,919
Child Study Teams 11-000-219-XXX1,988,3562,057,1172,016,738
Improvement of Instructional Services 11-000-221-XXX821,448801,081971,024
Educational Media Services - School Library 11-000-222-XXX602,335613,205661,718
Instructional Staff Training Services 11-000-223-XXX67,29469,492117,501
General Administration 11-000-230-XXX1,168,4461,222,1161,174,820
School Administration 11-000-240-XXX2,613,3942,498,0382,516,565
Central Svcs & Admin Info Technology 11-000-25X-XXX920,895958,582974,391
Operation and Maintenance of Plant Services 11-000-26X-XXX5,456,6115,881,4116,156,223
Student Transportation Services 11-000-270-XXX4,474,6415,076,0495,036,676
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,547,86114,837,76913,444,207
Food Services 11-000-310-XXX95,14800
Total Support Services Expenditures 37,146,55441,439,90941,222,699
TOTAL GENERAL CURRENT EXPENSE 62,041,14666,975,18168,244,106
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,500300
Equipment 12-XXX-XXX-73X136,082597,725239,320
Facilities Acquisition and Construction Services 12-000-4XX-XXX694,068105,18476,278
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931439,00000
TOTAL CAPITAL EXPENDITURES 1,269,150704,409315,898
OPERATING BUDGET GRAND TOTAL 63,310,29667,679,59068,560,004
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,4869,6070
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,7282,3461,994
Nonpublic Nursing Services 20-XXX-XXX-XXX3,3003,3522,849
Total State Projects 6,0285,6984,843
Federal Projects:
Title I 20-XXX-XXX-XXX693,617523,303381,819
Title II 20-XXX-XXX-XXX151,819166,484118,912
Title III 20-XXX-XXX-XXX5,7647,8502,380
Title IV 20-XXX-XXX-XXX1,10000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,484,9971,058,338965,600
Other Special Projects 20-XXX-XXX-XXX059,7820
Total Federal Projects 2,337,2971,815,7571,468,711
TOTAL GRANTS AND ENTITLEMENTS 2,354,8111,831,0621,473,554
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX534,923521,516527,792
TOTAL REPAYMENT OF DEBT 534,923521,516527,792
Total Expenditures 66,200,03070,032,16870,561,350
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 66,200,03070,032,16870,561,350

 

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 Budget2,009,2832,016,2061,266,2061,266,206
  Repayment of Debt133,514133,47750,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve590,908153,531155,031155,331
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,038,9271,657,8051,657,8050
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost13,46113,72014,58315,06515,124
Total Classroom Instruction8,0208,0058,5508,8108,924
Classroom-Salaries and Benefits7,7267,7558,3098,5548,601
Classroom-General Supplies and Textbooks268215214228295
Classroom-Purchased Services and Other2536272929
Total Support Services2,0222,1042,1712,2542,285
Support Services-Salaries and Benefits1,8691,9522,0172,0852,106
Total Administrative Costs1,4091,5181,5231,6071,542
Administration-Salaries and Benefits1,2511,3361,3571,4031,349
Legal Costs021354225
Total Operations and Maintenance of Plant1,6241,6331,8121,8461,872
Operations & Maintenance of Plant-Salary & Ben.9841,0241,0651,1021,092
Board Contribution to Food Services1124000
Total Extracurricular Costs227247283294281
Total Equipment Costs16353515762
Employee Benefits as a % of Salaries28.732.33737.532.5

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
  • See attached

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy51,252,781 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,492,786,795 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.4334 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy51,725,764 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,492,786,795 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.4650 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy51,252,781 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,303,719,395 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5514 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy51,725,764 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,303,719,395 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.5657 (L)

 

Administrative Salaries
Employee Name: Barbara Francisco 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary147,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances5,989 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other286 
  Retirement Plans10,205 
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAccumulated upon retirement 
   Buyback of Vacation Days at the End of ContractAccumulated payed upon separation 
   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 B. Heller 
Job TitleSuperintendent 
Base Annual Salary153,628 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances5,093 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,311 
  Retirement Plans10,738 
Contractual Post-Employment Benefits Amount19,260 
  Description of: 
   Buyback of Sick Days at the End of ContractAccumulated upon retirement 
   Buyback of Vacation Days at the End of ContractAccumulated upon separation 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration5,909 
  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 Salary138,141 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 28 
  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: 
Allowances4,555 
Bonuses
Stipends1,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other122 
  Retirement Plans9,531 
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractAccumulated upon retirement 
   Buyback of Vacation Days at the End of ContractAccumulated upon separation 
   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 Salary80,835 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances927 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,578 
Contractual Post-Employment Benefits Amount10,725 
  Description of: 
   Buyback of Sick Days at the End of ContractAccumulated upon 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 Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashUpon Retirement 
   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 Salary102,841 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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, Other47 
  Retirement Plans1,570 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractContract does not provide this benefit 
   Buyback of Vacation Days at the End of ContractAccumulated upon separation 
   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 TitleSuperintendent 
Base Annual Salary138,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days230 
  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: 
Allowances175 
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 BenefitsAn interim is currently holding this position 
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