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User Friendly Budgets
2009

PASSAIC - WEST MILFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,6403,4673,411
spacing
Pupils on Roll - Special Full-Time669616585
Pupils on Roll - Special Shared-Time330
Private School Placements617271
spacing
Pupils Sent to Other Districts-Reg Prog127
Pupils Sent to Other Dists-Spec Ed Prog579
Pupils Received101920
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 850,000 800,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 44,904,812 45,830,611 47,613,275
Tuition 10-1300 200,630 215,000 200,000
Transportation Fees from Other LEAs 10-1420-1440 68,191 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,825 1,500 2,505
Unrestricted Miscellaneous Revenues 10-1XXX 776,613 395,643 185,000
SUBTOTAL  45,953,071 46,492,754 48,050,780
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,722,850 0 0
Transportation Aid 10-3120 1,633,197 0 0
Special Education Aid 10-3130 2,442,597 0 0
Bilingual Education 10-3140 7,116 0 0
Stabilization Aid 10-3171 799,098 0 0
Extraordinary Aid 10-3131 287,494 781,964 500,000
Consolidated Aid 10-3195 521,828 0 0
Additional Formula Aid 10-3196 855,456 0 0
Other State Aids 10-3XXX 4,433 79,781 0
Categorical Special Education Aid 10-3132 0 2,221,529 2,163,242
Equalization Aid 10-3176 0 12,305,682 10,640,714
Categorical Security Aid 10-3177 0 309,672 303,142
Adjustment Aid 10-3178 0 0 1,411,863
Categorical Transportation Aid 10-3121 0 1,378,747 1,696,669
SUBTOTAL  15,274,069 17,077,375 16,715,630
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 21,610
SUBTOTAL  0 0 21,610
Adjustment for Prior Year Encumbrances  0 383,828 0
Actual Revenues (Over)/Under Expenditures  -541,559 0 0
TOTAL OPERATING BUDGET  60,685,581 64,803,957 65,738,020
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 20,000 10,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 105,530 94,768 80,552
TOTAL REVENUES FROM STATE SOURCES  105,530 94,768 80,552
Revenues from Federal Sources:
Title I 20-4411-4416 403,264 451,083 360,923
I.D.E.A. Part B (Handicapped) 20-4420-4429 987,883 987,662 839,176
Other 20-4XXX 166,410 191,527 136,219
TOTAL REVENUES FROM FEDERAL SOURCES  1,557,557 1,630,272 1,336,318
TOTAL GRANTS AND ENTITLEMENTS  1,683,087 1,735,040 1,416,870
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 461,728 400,118 539,427
TOTAL REVENUES FROM LOCAL SOURCES  461,728 400,118 539,427
Revenues from State Sources:
Debt Service Aid Type II 40-3160 59,332 9,644 9,593
TOTAL LOCAL REPAYMENT OF DEBT  521,060 409,762 549,020
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  521,058 409,762 549,020
TOTAL REVENUES/SOURCES  62,889,726 66,948,759 67,703,910

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,097,65520,004,03419,288,166
Special Education 11-2XX-100-XXX5,636,1885,951,8365,773,578
Basic Skills/Remedial 11-230-100-XXX664,142688,225701,207
Bilingual Education 11-240-100-XXX64,12576,75079,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX127,539130,522133,102
School Sponsored Athletics 11-402-100-XXX619,335662,715694,125
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00410,725
Support Services:
Tuition 11-000-100-XXX3,127,9073,551,3484,025,523
Attendance and Social Work Services 11-000-211-XXX122,640127,425131,925
Health Services 11-000-213-XXX600,470628,873650,068
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,092,1121,128,7401,179,898
Guidance 11-000-218-XXX1,037,6061,093,5451,124,312
Child Study Teams 11-000-219-XXX1,758,1191,849,9221,966,130
Improvement of Instructional Services 11-000-221-XXX865,356906,283949,060
Educational Media Services - School Library 11-000-222-XXX668,133697,074670,206
Instructional Staff Training Services 11-000-223-XXX61,36974,86272,862
General Administration 11-000-230-XXX997,9151,225,9911,129,005
School Administration 11-000-240-XXX2,448,5832,640,4212,595,922
Central Svcs & Admin Info Technology 11-000-25X-XXX807,169910,300912,625
Operation and Maintenance of Plant Services 11-000-26X-XXX5,715,1295,689,8085,917,640
Student Transportation Services 11-000-270-XXX4,415,8644,866,2005,080,486
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,449,49311,738,59611,959,050
Food Services 11-000-310-XXX0045,000
Total Support Services Expenditures 34,167,86537,129,38838,409,712
TOTAL GENERAL CURRENT EXPENSE 60,376,84964,643,47065,490,015
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,5002,505
Equipment 12-XXX-XXX-73X294,100116,13160,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX042,85635,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100150,000
TOTAL CAPITAL EXPENDITURES 294,100160,487248,005
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X14,63200
OPERATING BUDGET GRAND TOTAL 60,685,58164,803,95765,738,020
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX20,00010,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,6068,4647,194
Nonpublic Auxiliary Services 20-XXX-XXX-XXX17,18933,80528,734
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,81135,15429,881
Nonpublic Nursing Services 20-XXX-XXX-XXX11,96611,4259,711
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,1225,9205,032
Other Special Projects 20-XXX-XXX-XXX32,83600
Total State Projects 105,53094,76880,552
Federal Projects:
Title I 20-XXX-XXX-XXX403,264451,083360,923
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX987,883987,662839,176
Other Special Projects 20-XXX-XXX-XXX166,410191,527136,219
Total Federal Projects 1,557,5571,630,2721,336,318
TOTAL GRANTS AND ENTITLEMENTS 1,683,0871,735,0401,416,870
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX521,058409,762549,020
TOTAL REPAYMENT OF DEBT 521,058409,762549,020
Total Expenditures 62,889,72666,948,75967,703,910

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget2,019,5941,703,9642,056,5811,256,581
  Repayment of Debt133,504133,50600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve75,265728,090729,590582,095
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve285,208247,08700
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,42812,16112,94313,54513,874
Total Classroom Instruction7,0747,3507,8988,1798,239
Classroom-Salaries and Benefits6,8217,0657,5987,8657,924
Classroom-General Supplies and Textbooks227260278290289
Classroom-Purchased Services and Other2524222426
Total Support Services1,5891,7711,8921,9672,093
Support Services-Salaries and Benefits1,4501,6191,7211,7981,921
Total Administrative Costs1,1111,2081,2641,4231,420
Administration-Salaries and Benefits9801,0801,1091,2411,255
Total Operations and Maintenance of Plant1,3511,5041,5281,5921,695
Operations & Maintenance of Plant-Salary & Ben.7818489109551,015
Total Food Services Costs000011
Total Extracurricular Costs199207220230246
Total Equipment Costs3469152815
Employee Benefits as a % of Salaries24.826.727.428.428.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Pooled Workers Compens.67,785 Return of surplus from worker comp pool
BC/BS Termination Reserve320,000 Unused reserve returned.
BC/BS Advance Deposit237,700 Infusion FY09, switch from Min Premium
Pooled workers Compens.50,000 Anticipated surplus higher than average
Total Unusual Revenues675,485 

 

Shared Services
  • See attached.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,613,275 (A)
Estimated Net Taxable Valuation (as of 01/16/2009)1,518,364,717 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.1358 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,152,702 (D)
Estimated Net Taxable Valuation (as of 01/16/2009)1,518,364,717 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.1714 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,613,275 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,849,018,002 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2370 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,152,702 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,849,018,002 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2510 (L)