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User Friendly Budgets
2011-2012

PASSAIC - HALEDON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time928908917
spacing
Pupils on Roll - Special Full-Time122117122
Private School Placements565
spacing
Pupils Sent to Other Districts-Reg Prog101
Pupils Sent to Other Dists-Spec Ed Prog363

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 324,000 125,000
Withdrawal from Cap Res-for Local Share 10-307 0 1,461,500 203,448
Transfers from Other Funds 10-5200 -131,135 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,245,229 5,455,038 5,564,138
Other Local Governmental Units - Unrestricted 10-12XX 52,240 36,000 44,337
Interest Earned on Current Expense Emergency Res 10-1XXX 0 500 250
Interest Earned on Maintenance Reserve 10-1XXX 113 500 250
Interest Earned on Capital Reserve Funds 10-1XXX 260 1,000 28,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 9,850
Unrestricted Miscellaneous Revenues 10-1XXX 58,321 24,509 0
SUBTOTAL  5,356,163 5,517,547 5,646,825
Revenues from State Sources:
Extraordinary Aid 10-3131 48,110 48,110 0
Other State Aids 10-3XXX 5,596 0 0
Categorical Special Education Aid 10-3132 558,619 357,760 562,368
Equalization Aid 10-3176 4,728,292 5,707,467 5,625,318
Categorical Security Aid 10-3177 194,575 0 0
Categorical Transportation Aid 10-3121 27,306 0 0
SUBTOTAL  5,562,498 6,113,337 6,187,686
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,184 18,170 22,304
Equalization Aid - ARRA ESF 16-4520 1,009,115 0 0
Equalization Aid - ARRA GSF 17-4521 39,064 0 0
Education Jobs Fund 18-4522 0 0 221,275
SUBTOTAL  1,054,363 18,170 243,579
Adjustment for Prior Year Encumbrances  0 467,233 0
Actual Revenues (Over)/Under Expenditures  -905,992 0 0
TOTAL OPERATING BUDGET  10,935,897 13,901,787 12,406,538
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 67,899
Preschool Education Aid 20-3218 368,515 632,910 508,810
TOTAL REVENUES FROM STATE SOURCES  368,515 632,910 576,709
Revenues from Federal Sources:
Title I 20-4411-4416 587,537 362,165 271,624
Title II 20-4451-4455 0 50,679 40,511
Title III 20-4491-4494 0 24,162 18,121
I.D.E.A. Part B (Handicapped) 20-4420-4429 328,604 246,040 196,800
Other 20-4XXX 83,629 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  999,770 683,046 527,056
TOTAL GRANTS AND ENTITLEMENTS  1,368,285 1,315,956 1,103,765
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 112,544 107,128
TOTAL REVENUES FROM LOCAL SOURCES  0 112,544 107,128
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 74,456 70,872
TOTAL LOCAL REPAYMENT OF DEBT  0 187,000 178,000
TOTAL REPAYMENT OF DEBT  0 187,000 178,000
TOTAL REVENUES/SOURCES  12,304,182 15,404,743 13,688,303
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,304,182 15,404,743 13,688,303

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,693,2113,743,7633,838,492
Special Education 11-2XX-100-XXX944,460935,813941,364
Basic Skills/Remedial 11-230-100-XXX50,45082,630345,725
Bilingual Education 11-240-100-XXX195,380206,079211,160
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX80,85851,92035,360
School Sponsored Athletics 11-402-100-XXX24,75935,00025,000
Support Services:
Tuition 11-000-100-XXX401,778682,731648,941
Attendance and Social Work Services 11-000-211-XXX40,38642,04944,059
Health Services 11-000-213-XXX140,758151,340151,475
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217420,932464,658498,391
Guidance 11-000-218-XXX74,55394,76891,860
Child Study Teams 11-000-219-XXX449,321466,910454,111
Improvement of Instructional Services 11-000-221-XXX03,4696,500
Educational Media Services - School Library 11-000-222-XXX94,55089,68395,030
Instructional Staff Training Services 11-000-223-XXX16,43910,25010,250
General Administration 11-000-230-XXX389,374405,440382,637
School Administration 11-000-240-XXX452,033481,370474,504
Central Svcs & Admin Info Technology 11-000-25X-XXX432,243493,122460,193
Deposit to Maintenance Reserve 10-6060029,901
Interest Earned on Maintenance Reserve 10-6060500250
Operation and Maintenance of Plant Services 11-000-26X-XXX837,4461,138,646975,852
Student Transportation Services 11-000-270-XXX213,772346,517298,765
Interest Earned on Current Expense Emergency Res 10-6070500250
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,698,2401,897,6252,049,133
Total Support Services Expenditures 5,661,8256,768,5786,641,701
TOTAL GENERAL CURRENT EXPENSE 10,650,94311,824,78312,069,203
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,00028,000
Equipment 12-XXX-XXX-73X161,332212,96750,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX123,6221,856,561259,335
TOTAL CAPITAL EXPENDITURES 284,9542,070,528337,335
Transfer of Funds to Charter Schools 10-000-100-56X06,4760
OPERATING BUDGET GRAND TOTAL 10,935,89713,901,78712,406,538
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX273,507396,309482,907
Support Services 20-218-200-XXX52,058236,60149,216
Facilities Acquisition and Construction Services 20-218-400-XXX42,950044,586
TOTAL PRESCHOOL EDUCATION AID 368,515632,910576,709
Other State Projects:
Total State Projects 368,515632,910576,709
Federal Projects:
Title I 20-XXX-XXX-XXX587,537362,165271,624
Title II 20-XXX-XXX-XXX050,67940,511
Title III 20-XXX-XXX-XXX024,16218,121
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX328,604246,040196,800
Other Special Projects 20-XXX-XXX-XXX83,62900
Total Federal Projects 999,770683,046527,056
TOTAL GRANTS AND ENTITLEMENTS 1,368,2851,315,9561,103,765
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0187,000178,000
TOTAL REPAYMENT OF DEBT 0187,000178,000
Total Expenditures 12,304,18215,404,74313,688,303
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,304,18215,404,74313,688,303

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget508,476597,565273,565148,565
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,520,6062,270,765810,265634,817
      Adult Education Programs0000
      Maintenance Reserve125,000125,113125,613155,764
      Legal Reserve124,474000
      Tuition Reserve0000
      Current Expense Emergency Reserve200,000200,000200,500200,750
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost9,4028,88810,74211,14911,187
Total Classroom Instruction5,8396,0646,4436,6517,025
Classroom-Salaries and Benefits5,5175,8096,1846,2206,666
Classroom-General Supplies and Textbooks358189189332268
Classroom-Purchased Services and Other6765699991
Total Support Services1,1851,4451,6861,6821,651
Support Services-Salaries and Benefits1,0201,2391,4801,4681,417
Total Administrative Costs1,3531,3431,4531,5021,412
Administration-Salaries and Benefits703660682684677
Legal Costs039686863
Total Operations and Maintenance of Plant9038611,0441,1961,016
Operations & Maintenance of Plant-Salary & Ben.295324344373358
Total Food Services Costs00000
Total Extracurricular Costs12312210210370
Total Equipment Costs15119412220891
Employee Benefits as a % of Salaries232529.629.527.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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-Payroll Clerk
  • 5-Technology Aide
  • 6-Music/Band Teacher
  • 7-Lead Custodian
  • 8-Sub Custodians
  • With Bergen County Special Services:
  • 1-Director of Special Services
  • 2-Mainstreaming Agreement
  • 3-LDTC/Behaviorist
  • 4-Speech/Occupational Therapist Services
  • With Borough of Haledon:
  • 1-Gasoline Consumption (diesel/regular fuel for district vehicles/busses)
  • 2-Maintenance/Use of fields in exchange for snow plow services
  • With Passaic County Ed Services Commission:
  • 1-Transportation for special education OOD students
  • 2-Transportation for non-public regular education students
  • 3-Substitute Teacher Registry
  • With Ed Data Purchasing Services
  • 1-supplies for classroom, maintenance, and athletics
  • 2-bid services for licensed, union workers
  • With Middlesex County Purchasing Cooperative:
  • 1-technology equipment (CDW)

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,509,588 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)331,785,800 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.6606 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,622,132 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)331,785,800 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.6945 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,509,588 (G)
Estimated Equalized Valuation (as of 10/01/2010)652,080,501 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8449 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,622,132 (J)
Estimated Equalized Valuation (as of 10/01/2010)652,080,501 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8622 (L)

 

Administrative Salaries
Employee Name: Christine Dell'Aglio 
Job TitleAssistant Principal 
Base Annual Salary107,777 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances7,300 
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 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: Cynthia Rajnai 
Job TitleOccupational Therapist 
Base Annual Salary85,480 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 11 
  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: Marion Golan 
Job TitlePsychologist 
Base Annual Salary91,220 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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: Patricia DeVito 
Job TitlePhysical Therapist 
Base Annual Salary79,415 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 11 
  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 Salary129,426 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances7,800 
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 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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,700 
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: Richard Ney 
Job TitleSuperintendent 
Base Annual Salary83,750 
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 Contract09/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,500 
Bonuses1,570 
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: Sue A. DeNobile 
Job TitleAssistant Principal 
Base Annual Salary101,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,100 
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