03/14/2008 PASSAIC - NORTH HALEDON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 589 618 638
Pupils on Roll - Special Full-Time 74 69 65
Private School Placements 4 6 5
Pupils Sent to Contracted Preschool Prog 2
Pupils Sent to Other Dists-Spec Ed Prog 4 5 5
Pupils Received 1
PASSAIC - NORTH HALEDON BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 243,100 323,475
Revenues from Local Sources:
Local Tax Levy 10-1210 6,302,416 6,638,495 7,095,070
Tuition 10-1300 20,500
Interest Earned on Capital Reserve Funds 10-1XXX 42,475
Other Restricted Miscellaneous Revenues 10-1XXX 6,496
Unrestricted Miscellaneous Revenues 10-1XXX 17,500 27,500
SUBTOTAL 6,371,887 6,655,995 7,122,570
Revenues from State Sources:
Transportation Aid 10-3120 73,803 73,803
Special Education Aid 10-3130 277,430 277,430
Bilingual Education 10-3140 2,336 2,336
Extraordinary Aid 10-3131 35,983 97,437
Consolidated Aid 10-3195 63,418 63,418
Additional Formula Aid 10-3196 12,886 27,565
Other State Aids 10-3XXX 57,620 46,871
Categorical Special Education Aid 10-3132 363,460
Categorical Security Aid 10-3177 51,247
Categorical Transportation Aid 10-3121 97,140
SUBTOTAL 523,476 491,423 609,284
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,177
SUBTOTAL 1,177
Adjustment for Prior Year Encumbrances 118,184
Actual Revenues (Over)/Under Expenditures 88,672
TOTAL OPERATING BUDGET 6,985,212 7,508,702 8,055,329
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 12,546 12,546
Other Restricted Entitlements 20-32XX 1,300
TOTAL REVENUES FROM STATE SOURCES 13,846 12,546
Revenues from Federal Sources:
Title I 20-4411-4416 21,843 14,902 11,176
I.D.E.A. Part B (Handicapped) 20-4420-4429 199,767 133,341 100,005
Other 20-4XXX 24,788 33,461 25,095
TOTAL REVENUES FROM FEDERAL SOURCES 246,398 181,704 136,276
TOTAL GRANTS AND ENTITLEMENTS 260,244 194,250 136,276
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 131,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,175,045 1,545,932 1,416,982
Miscellaneous 40-1XXX 990,182
TOTAL REVENUES FROM LOCAL SOURCES 2,165,227 1,545,932 1,416,982
TOTAL LOCAL REPAYMENT OF DEBT 2,165,227 1,545,932 1,547,982
Actual Revenues (Over)/Under Expenditures -475,182
TOTAL REPAYMENT OF DEBT 1,690,045 1,545,932 1,547,982
TOTAL REVENUES/SOURCES 8,935,501 9,248,884 9,739,587
PASSAIC - NORTH HALEDON BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,427,512 2,528,694 2,768,250
Special Education 11-2XX-100-XXX 860,501 903,766 992,250
Basic Skills/Remedial 11-230-100-XXX 130,154 126,805 112,582
Bilingual Education 11-240-100-XXX 3,305 3,650 3,650
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 19,113 24,500 24,500
Support Services:
Tuition 11-000-100-XXX 367,678 459,420 465,954
Attendance and Social Work Services 11-000-211-XXX 350 500 500
Health Services 11-000-213-XXX 95,490 99,931 104,250
Students - Related & Extraordinary 11-000-216,217 108,945 123,100 176,700
Guidance 11-000-218-XXX 4,894 5,500 6,000
Child Study Teams 11-000-219-XXX 113,326 176,582 173,500
Improvement of Instructional Services 11-000-221-XXX 55,275 88,996 87,212
Educational Media Services - School Library 11-000-222-XXX 140,268 148,354 152,600
Instructional Staff Training Services 11-000-223-XXX 2,745 7,000 7,500
General Administration 11-000-230-XXX 303,829 337,095 314,838
School Administration 11-000-240-XXX 193,322 193,243 180,550
Central Svcs & Admin Info Technology 11-000-25X-XXX 165,843 197,404 201,920
Operation and Maintenance of Plant Services 11-000-26X-XXX 488,708 487,560 687,795
Student Transportation Services 11-000-270-XXX 466,271 496,150 511,828
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,037,683 1,075,600 1,082,950
Total Support Services Expenditures 3,544,627 3,896,435 4,154,097
TOTAL GENERAL CURRENT EXPENSE 6,985,212 7,483,850 8,055,329
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 24,852
TOTAL CAPITAL EXPENDITURES 24,852
OPERATING BUDGET GRAND TOTAL 6,985,212 7,508,702 8,055,329
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 12,546 12,546
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,546 12,546
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 1,300
Total State Projects 13,846 12,546
Federal Projects:
Title I 20-XXX-XXX-XXX 21,843 14,902 11,176
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 199,767 133,341 100,005
Other Special Projects 20-XXX-XXX-XXX 24,788 33,461 25,095
Total Federal Projects 246,398 181,704 136,276
TOTAL GRANTS AND ENTITLEMENTS 260,244 194,250 136,276
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,690,045 1,545,932 1,547,982
Increase in Debt Service Reserve 40-608 670,536
TOTAL REPAYMENT OF DEBT 1,690,045 2,216,468 1,547,982
Total Expenditures 8,935,501 9,919,420 9,739,587
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 8,935,501 9,919,420 9,739,587
PASSAIC - NORTH HALEDON BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 165,141 266,471 426,651 139,699
Repayment of Debt 486,534 961,716 131,000 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 103 103 103 103
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 472,122 279,623 36,523 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 670,536 670,536
PASSAIC - NORTH HALEDON BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 8890 9258 9377 9521 10065
Total Classroom Instruction 6078 6277 6316 6306 6603
Classroom-Salaries and Benefits 5596 5897 5898 5856 6153
Classroom-General Supplies and Textbooks 396 240 286 317 323
Classroom-Purchased Services and Other 86 140 132 133 127
Total Support Services 903 950 1079 1130 1192
Support Services-Salaries and Benefits 825 879 995 978 1045
Total Administrative Costs 1153 1165 1148 1234 1145
Administration-Salaries and Benefits 885 927 936 926 884
Total Operations and Maintenance of Plant 707 810 767 786 1062
Operations & Maintenance of Plant-Salary & Ben. 369 397 408 405 472
Total Food Services Costs 0 0
Total Extracurricular Costs 30 35 44 44 42
Total Equipment Costs 36 0
Employee Benefits as a % of Salaries 22.1 23.3 24.7 23.2 21.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 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.
PASSAIC - NORTH HALEDON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
PASSAIC - NORTH HALEDON BORO
Shared Services -- Description of Shared Services
_________________________________________________
We use an interlocal agreement with Manchester Regional High School for t
technology, this includes maintanence, support and installation of
computers, hardware and software.
We share services with the Borough of North Haledon. The Borough uses
our facilities when ever required, including the ballfields and rec.
facilities and the Borough maintains the fields. The Borough also plows
parking lots of the school district.
We use ACT for phone savings.
We participate in ACES for purchase of gas as a commodity.
We participate in Passaic County Educational Services Commission for:
1) Transportation of special needs students, 2) Educational program for
special needs student.
We participate in E-rate.
PASSAIC - NORTH HALEDON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 441,938,062 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 441,938,062 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0000 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,561,719,312 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,561,719,312 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.0000 (L)