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User Friendly Budgets
2008

PASSAIC - NORTH HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time589618638
spacing
Pupils on Roll - Special Full-Time746965
Private School Placements465
spacing
Pupils Sent to Contracted Preschool Prog020
Pupils Sent to Other Dists-Spec Ed Prog455
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 243,100 323,475
Revenues from Local Sources:
Local Tax Levy 10-1210 6,302,416 6,638,495 7,095,070
Tuition 10-1300 20,500 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 42,475 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 6,496 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 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 0
Special Education Aid 10-3130 277,430 277,430 0
Bilingual Education 10-3140 2,336 2,336 0
Extraordinary Aid 10-3131 35,983 0 97,437
Consolidated Aid 10-3195 63,418 63,418 0
Additional Formula Aid 10-3196 12,886 27,565 0
Other State Aids 10-3XXX 57,620 46,871 0
Categorical Special Education Aid 10-3132 0 0 363,460
Categorical Security Aid 10-3177 0 0 51,247
Categorical Transportation Aid 10-3121 0 0 97,140
SUBTOTAL  523,476 491,423 609,284
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,177 0 0
SUBTOTAL  1,177 0 0
Adjustment for Prior Year Encumbrances  0 118,184 0
Actual Revenues (Over)/Under Expenditures  88,672 0 0
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 0
Other Restricted Entitlements 20-32XX 1,300 0 0
TOTAL REVENUES FROM STATE SOURCES  13,846 12,546 0
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 0 0 131,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,175,045 1,545,932 1,416,982
Miscellaneous 40-1XXX 990,182 0 0
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 0 0
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

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,427,5122,528,6942,768,250
Special Education 11-2XX-100-XXX860,501903,766992,250
Basic Skills/Remedial 11-230-100-XXX130,154126,805112,582
Bilingual Education 11-240-100-XXX3,3053,6503,650
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,11324,50024,500
Support Services:
Tuition 11-000-100-XXX367,678459,420465,954
Attendance and Social Work Services 11-000-211-XXX350500500
Health Services 11-000-213-XXX95,49099,931104,250
Students - Related & Extraordinary 11-000-216,217108,945123,100176,700
Guidance 11-000-218-XXX4,8945,5006,000
Child Study Teams 11-000-219-XXX113,326176,582173,500
Improvement of Instructional Services 11-000-221-XXX55,27588,99687,212
Educational Media Services - School Library 11-000-222-XXX140,268148,354152,600
Instructional Staff Training Services 11-000-223-XXX2,7457,0007,500
General Administration 11-000-230-XXX303,829337,095314,838
School Administration 11-000-240-XXX193,322193,243180,550
Central Svcs & Admin Info Technology 11-000-25X-XXX165,843197,404201,920
Operation and Maintenance of Plant Services 11-000-26X-XXX488,708487,560687,795
Student Transportation Services 11-000-270-XXX466,271496,150511,828
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,037,6831,075,6001,082,950
Total Support Services Expenditures 3,544,6273,896,4354,154,097
TOTAL GENERAL CURRENT EXPENSE 6,985,2127,483,8508,055,329
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X024,8520
TOTAL CAPITAL EXPENDITURES 024,8520
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,985,2127,508,7028,055,329
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX12,54612,5460
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,54612,5460
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,30000
Total State Projects 13,84612,5460
Federal Projects:
Title I 20-XXX-XXX-XXX21,84314,90211,176
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX199,767133,341100,005
Other Special Projects 20-XXX-XXX-XXX24,78833,46125,095
Total Federal Projects 246,398181,704136,276
TOTAL GRANTS AND ENTITLEMENTS 260,244194,250136,276
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,690,0451,545,9321,547,982
Increase in Debt Service Reserve 40-6080670,5360
TOTAL REPAYMENT OF DEBT 1,690,0452,216,4681,547,982
Total Expenditures 8,935,5019,919,4209,739,587

 

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 Budget165,141266,471426,651139,699
  Repayment of Debt486,534961,716131,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve103103103103
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve472,122279,62336,5230
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt00670,536670,536

 

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 Cost8,8909,2589,3779,52110,065
Total Classroom Instruction6,0786,2776,3166,3066,603
Classroom-Salaries and Benefits5,5965,8975,8985,8566,153
Classroom-General Supplies and Textbooks396240286317323
Classroom-Purchased Services and Other86140132133127
Total Support Services9039501,0791,1301,192
Support Services-Salaries and Benefits8258799959781,045
Total Administrative Costs1,1531,1651,1481,2341,145
Administration-Salaries and Benefits885927936926884
Total Operations and Maintenance of Plant7078107677861,062
Operations & Maintenance of Plant-Salary & Ben.369397408405472
Total Food Services Costs00000
Total Extracurricular Costs3035444442
Total Equipment Costs000360
Employee Benefits as a % of Salaries22.123.324.723.221.5

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 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
  • 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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,095,070 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)441,938,062 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6054 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,512,052 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)441,938,062 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9261 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,095,070 (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)x1000.4543 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,512,052 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,561,719,312 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5450 (L)