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User Friendly Budgets
2010

PASSAIC - HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time914928910
spacing
Pupils on Roll - Special Full-Time118122120
Private School Placements557
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog9311

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 393,656 324,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,461,500
Revenues from Local Sources:
Local Tax Levy 10-1210 5,261,821 5,245,229 5,455,038
Other Local Governmental Units - Unrestricted 10-12XX 0 8,875 8,875
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 500
Interest Earned on Maintenance Reserve 10-1XXX 0 500 500
Interest Earned on Capital Reserve Funds 10-1XXX 1,405 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 17,249 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 87,925 25,000 24,509
SUBTOTAL  5,368,400 5,280,604 5,490,422
Revenues from State Sources:
Extraordinary Aid 10-3131 187,524 30,140 48,110
Other State Aids 10-3XXX 7,577 0 0
Categorical Special Education Aid 10-3132 529,735 558,619 357,760
Equalization Aid 10-3176 5,466,862 4,728,632 5,707,467
Categorical Security Aid 10-3177 281,957 299,346 0
Categorical Transportation Aid 10-3121 46,804 42,009 0
SUBTOTAL  6,520,459 5,658,746 6,113,337
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 29,625 18,170
Equalization Aid - ARRA ESF 16-4520 0 39,064 0
Equalization Aid - ARRA GSF 17-4521 0 1,009,115 0
SUBTOTAL  0 1,077,804 18,170
Adjustment for Prior Year Encumbrances  0 276,128 0
Actual Revenues (Over)/Under Expenditures  -796,469 0 0
TOTAL OPERATING BUDGET  11,092,390 12,686,938 13,407,429
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,371 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 227,259 0 0
Preschool Education Aid 20-3218 0 310,250 632,910
Other Restricted Entitlements 20-32XX 245,128 0 0
TOTAL REVENUES FROM STATE SOURCES  472,387 310,250 632,910
Revenues from Federal Sources:
Title I 20-4411-4416 309,281 379,327 373,872
Title II 20-4451-4455 0 0 42,572
Title III 20-4491-4494 0 0 16,180
Title IV 20-4471-4474 0 0 5,530
I.D.E.A. Part B (Handicapped) 20-4420-4429 202,492 210,655 203,190
Other 20-4XXX 85,310 71,883 0
TOTAL REVENUES FROM FEDERAL SOURCES  597,083 661,865 641,344
TOTAL GRANTS AND ENTITLEMENTS  1,070,841 972,115 1,274,254
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 108,973 104,190 112,544
TOTAL REVENUES FROM LOCAL SOURCES  108,973 104,190 112,544
Revenues from State Sources:
Debt Service Aid Type II 40-3160 96,026 91,810 74,456
TOTAL LOCAL REPAYMENT OF DEBT  204,999 196,000 187,000
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  205,000 196,000 187,000
TOTAL REVENUES/SOURCES  12,368,231 13,855,053 14,868,683
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,368,231 13,855,053 14,868,683

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,726,6783,860,6903,643,050
Special Education 11-2XX-100-XXX919,4981,002,151848,461
Basic Skills/Remedial 11-230-100-XXX126,647130,77383,130
Bilingual Education 11-240-100-XXX185,843194,540204,705
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX83,92971,00051,920
School Sponsored Athletics 11-402-100-XXX23,02533,39035,000
Support Services:
Tuition 11-000-100-XXX665,251929,577711,030
Attendance and Social Work Services 11-000-211-XXX38,77532,70034,150
Health Services 11-000-213-XXX107,909142,091151,340
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217375,522421,511485,773
Guidance 11-000-218-XXX37,912104,72692,360
Child Study Teams 11-000-219-XXX367,168441,324464,581
Improvement of Instructional Services 11-000-221-XXX013,0001,500
Educational Media Services - School Library 11-000-222-XXX89,90295,76988,935
Instructional Staff Training Services 11-000-223-XXX8,16820,69910,250
General Administration 11-000-230-XXX316,513416,908387,190
School Administration 11-000-240-XXX457,716484,600474,000
Central Svcs & Admin Info Technology 11-000-25X-XXX486,095481,231473,228
Interest Earned on Maintenance Reserve 10-6060500500
Operation and Maintenance of Plant Services 11-000-26X-XXX874,3091,104,018993,413
Student Transportation Services 11-000-270-XXX259,871423,041346,517
Interest Earned on Current Expense Emergency Res 10-60700500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,472,5941,771,5191,897,584
Total Support Services Expenditures 5,557,7056,882,7146,611,851
TOTAL GENERAL CURRENT EXPENSE 10,623,32512,175,75811,479,117
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X156,000227,073125,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX309,415276,2851,795,836
TOTAL CAPITAL EXPENDITURES 465,415504,3581,921,836
Transfer of Funds to Charter Schools 10-000-100-56X3,6506,8226,476
OPERATING BUDGET GRAND TOTAL 11,092,39012,686,93813,407,429
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,37100
Preschool Education Aid:
Instruction 20-218-100-XXX0232,953396,309
Support Services 20-218-200-XXX077,297236,601
TOTAL PRESCHOOL EDUCATION AID 0310,250632,910
Other State Projects:
Instruction 20-217-100-XXX106,09800
Support Services 20-217-200-XXX12,05800
TOTAL TARA USED TO SUPPORT PROGRAMS 118,15600
Other Special Projects 20-XXX-XXX-XXX354,23100
Total State Projects 472,387310,250632,910
Federal Projects:
Title I 20-XXX-XXX-XXX309,281379,327373,872
Title II 20-XXX-XXX-XXX0042,572
Title III 20-XXX-XXX-XXX0016,180
Title IV 20-XXX-XXX-XXX005,530
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX202,492210,655203,190
Other Special Projects 20-XXX-XXX-XXX85,31071,8830
Total Federal Projects 597,083661,865641,344
TOTAL GRANTS AND ENTITLEMENTS 1,070,841972,1151,274,254
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX205,000196,000187,000
TOTAL REPAYMENT OF DEBT 205,000196,000187,000
Total Expenditures 12,368,23113,855,05314,868,683
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,368,23113,855,05314,868,683

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget551,793508,476439,294115,294
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve555,9321,520,6061,521,60661,106
      Adult Education Programs0000
      Maintenance Reserve75,000125,000125,500126,000
      Legal Reserve539,386124,47400
      Tuition Reserve0000
      Current Expense Emergency Reserve0200,000200,000200,500
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost8,8299,40210,31910,60310,742
Total Classroom Instruction5,5095,8286,3686,3816,443
Classroom-Salaries and Benefits5,1035,4656,0006,0006,184
Classroom-General Supplies and Textbooks318296285298189
Classroom-Purchased Services and Other8867838369
Total Support Services1,1661,1851,4881,5121,686
Support Services-Salaries and Benefits1,0441,0201,2491,2551,480
Total Administrative Costs1,1941,3531,4321,4531,453
Administration-Salaries and Benefits656703711668682
Legal Costs00484868
Total Operations and Maintenance of Plant8709039021,1271,044
Operations & Maintenance of Plant-Salary & Ben.276295340372344
Total Food Services Costs00000
Total Extracurricular Costs81123118119102
Total Equipment Costs65151168216121
Employee Benefits as a % of Salaries25.72324.525.529.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • With Manchester Regional High School:
  • 1) Superintendent
  • 2) Business Administrator
  • 3) Network Administrator
  • 4) Technology Coordinator
  • 5) Payroll Clerk
  • 6) Music/Band Teachers
  • With Bergen County Special Services:
  • 1) Director of Special Services
  • 2) Mainstreaming Agreement
  • Transportation:
  • 1) Passaic County Ed Services Commission
  • Ed Data Purchasing Cooperative
  • Passaic County Educational Services Commission-Substitute Teachers

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,455,038 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)331,785,800 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.6441 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,567,582 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)331,785,800 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.6781 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,455,038 (G)
Estimated Equalized Valuation (as of 10/01/2009)683,685,346 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7979 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,567,582 (J)
Estimated Equalized Valuation (as of 10/01/2009)683,685,346 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8143 (L)

 

Administrative Salaries
Employee Name: Christine Dell'Aglio 
Job TitleAssistant Principal 
Base Annual Salary104,638 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMax of 100 days 
   Buyback of Vacation Days at the End of ContractMax of 50 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration21,799 
  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: Cynthia Rajnai 
Job TitlePhysical Therapist 
Base Annual Salary82,990 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days206 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other100 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,800 
  Description of: 
   Buyback of Sick Days at the End of ContractMax of 100 days buyback 
   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 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: Darren Petersen 
Job TitleAssistant Principal 
Base Annual Salary99,655 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMax of 100 days 
   Buyback of Vacation Days at the End of ContractMax of 50 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration20,761 
  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: Marian Golan 
Job TitlePsychologist 
Base Annual Salary88,563 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days186 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other125 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,800 
  Description of: 
   Buyback of Sick Days at the End of ContractBuyback of 100 days (max) 
   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 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: Patricia De Vito 
Job TitleOccupational Therapist 
Base Annual Salary77,101 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days206 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days12 
  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, 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 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: Paul Iantosca 
Job TitlePrincipal 
Base Annual Salary125,656 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances13,600 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount26,178 
  Description of: 
   Buyback of Sick Days at the End of ContractMax of 100 days 
   Buyback of Vacation Days at the End of ContractMax of 50 days 
   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: Ray Kwak 
Job TitleSuperintendent 
Base Annual Salary120,005 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District3980 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days12 
  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, 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 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: Renee Taveniere 
Job TitleBusiness Administrator 
Base Annual Salary80,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District3980 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  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, 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 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