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User Friendly Budgets
2008

PASSAIC - HAWTHORNE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9992,0182,044
spacing
Pupils on Roll - Special Full-Time382405412
Private School Placements302529
spacing
Pupils Sent to Other Districts-Reg Prog300
Pupils Sent to Other Dists-Spec Ed Prog988
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 350,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 30,000 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 26,377,804 27,630,749 28,930,867
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 221,151 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 305,550 223,650
SUBTOTAL  26,598,955 27,937,299 29,155,517
Revenues from State Sources:
Transportation Aid 10-3120 204,545 204,545 0
Special Education Aid 10-3130 1,563,362 1,563,362 0
Bilingual Education 10-3140 47,798 47,798 0
Extraordinary Aid 10-3131 157,757 0 326,559
Consolidated Aid 10-3195 258,610 258,610 0
Additional Formula Aid 10-3196 63,657 129,224 0
Other State Aids 10-3XXX 165,012 0 0
Categorical Special Education Aid 10-3132 0 0 1,325,936
Equalization Aid 10-3176 0 0 821,622
Categorical Security Aid 10-3177 0 0 217,499
Categorical Transportation Aid 10-3121 0 0 197,996
SUBTOTAL  2,460,741 2,203,539 2,889,612
Adjustment for Prior Year Encumbrances  0 37,545 0
Actual Revenues (Over)/Under Expenditures  268,382 0 0
TOTAL OPERATING BUDGET  29,328,078 30,508,383 32,595,129
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,671 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 47,583 47,583 0
Other Restricted Entitlements 20-32XX 219,616 263,243 263,243
TOTAL REVENUES FROM STATE SOURCES  267,199 310,826 263,243
Revenues from Federal Sources:
Title I 20-4411-4416 164,788 113,341 113,341
I.D.E.A. Part B (Handicapped) 20-4420-4429 530,463 590,812 590,812
Other 20-4XXX 50,255 71,523 71,523
TOTAL REVENUES FROM FEDERAL SOURCES  745,506 775,676 775,676
TOTAL GRANTS AND ENTITLEMENTS  1,018,376 1,086,502 1,038,919
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Transfers from Capital Reserve 40-5210 18,031 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 669,217 646,052 643,412
TOTAL REVENUES FROM LOCAL SOURCES  669,217 646,052 643,412
Revenues from State Sources:
Debt Service Aid Type II 40-3160 204,127 244,061 244,135
TOTAL LOCAL REPAYMENT OF DEBT  891,375 890,113 887,548
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  891,374 890,113 887,548
TOTAL REVENUES/SOURCES  31,237,828 32,484,998 34,521,596
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 18,031 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  31,219,797 32,484,998 34,521,596

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,872,8319,030,1279,440,030
Special Education 11-2XX-100-XXX3,379,5303,645,1154,078,889
Basic Skills/Remedial 11-230-100-XXX560,912612,437813,766
Bilingual Education 11-240-100-XXX103,688108,429111,160
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX128,117102,70786,716
School Sponsored Athletics 11-402-100-XXX341,975369,421370,106
Support Services:
Tuition 11-000-100-XXX2,006,0891,875,1102,143,140
Attendance and Social Work Services 11-000-211-XXX806801,000
Health Services 11-000-213-XXX427,561442,431456,967
Students - Related & Extraordinary 11-000-216,217427,694461,822504,365
Guidance 11-000-218-XXX439,817488,676509,957
Child Study Teams 11-000-219-XXX1,310,1291,300,1611,293,048
Improvement of Instructional Services 11-000-221-XXX346,211362,438378,390
Educational Media Services - School Library 11-000-222-XXX238,128255,170231,580
General Administration 11-000-230-XXX447,647527,530510,932
School Administration 11-000-240-XXX1,199,8851,238,1911,303,559
Central Svcs & Admin Info Technology 11-000-25X-XXX437,035527,547465,490
Operation and Maintenance of Plant Services 11-000-26X-XXX2,512,1832,666,5522,798,154
Student Transportation Services 11-000-270-XXX1,185,3361,223,0541,321,519
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,814,3135,135,6365,569,634
Food Services 11-000-310-XXX04,0000
Total Support Services Expenditures 15,792,10816,508,99817,487,735
TOTAL GENERAL CURRENT EXPENSE 29,179,16130,377,23432,388,402
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X94,303100,1495,727
Facilities Acquisition and Construction Services 12-000-4XX-XXX36,58330,000200,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93318,03100
TOTAL CAPITAL EXPENDITURES 148,917131,149206,727
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 29,328,07830,508,38332,595,129
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,67100
Instructional Supplement Aid:
Instruction 20-214-100-XXX47,58347,5830
TOTAL INSTRUCTIONAL SUPPLEMENT AID 47,58347,5830
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX33,03534,42934,429
Nonpublic Auxiliary Services 20-XXX-XXX-XXX28,61655,60755,607
Nonpublic Handicapped Services 20-XXX-XXX-XXX56,935101,012101,012
Nonpublic Nursing Services 20-XXX-XXX-XXX44,69847,55547,555
Nonpublic Technology Initiative 20-XXX-XXX-XXX24,08024,64024,640
Other Special Projects 20-XXX-XXX-XXX32,25200
Total State Projects 267,199310,826263,243
Federal Projects:
Title I 20-XXX-XXX-XXX164,788113,341113,341
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX530,463590,812590,812
Other Special Projects 20-XXX-XXX-XXX50,25571,52371,523
Total Federal Projects 745,506775,676775,676
TOTAL GRANTS AND ENTITLEMENTS 1,018,3761,086,5021,038,919
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX891,374890,113887,548
TOTAL REPAYMENT OF DEBT 891,374890,113887,548
Total Expenditures 31,237,82832,484,99834,521,596
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93318,03100
TOTAL EXPENDITURES NET OF TRANSFERS 31,219,79732,484,99834,521,596

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget763,406898,946598,946248,946
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve285,081239,321210,32111,321
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve364,525000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,71510,92111,29011,27411,775
Total Classroom Instruction6,5516,7876,9716,9537,414
Classroom-Salaries and Benefits6,3166,5866,7886,7717,239
Classroom-General Supplies and Textbooks192166147151140
Classroom-Purchased Services and Other4336363135
Total Support Services1,6101,6041,6401,6531,668
Support Services-Salaries and Benefits1,2911,2981,3531,3811,389
Total Administrative Costs1,0351,0491,1141,1271,125
Administration-Salaries and Benefits853878900890936
Total Operations and Maintenance of Plant1,2671,2111,2831,2681,308
Operations & Maintenance of Plant-Salary & Ben.762768815808797
Total Food Services Costs00220
Total Extracurricular Costs221236245235223
Total Equipment Costs04041412
Employee Benefits as a % of Salaries23.825.726.226.226.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 the 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.

 

Shared Services
  • Transportation Services - Passaic Co. Ed. Services Commission
  • Technology Services - Manchester Regional High School
  • Non-Public Nursing Services - Passaic Co. Ed. Services Commission
  • Chapter 192-193 Services - Essex County Ed. Services Commission
  • Non-public Technology Services - Essex County Ed. Services Commission
  • Alternative High School - Passaic Co. Ed. Services Commission
  • Facilities sharing with Borough of Hawthorne

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,930,867 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,224,345,290 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3630 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,574,279 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,224,345,290 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.4155 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,930,867 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,724,053,068 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0621 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,574,279 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,724,053,068 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0857 (L)