03/28/2008 PASSAIC - PASSAIC CO MANCHESTER REG
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 678 683 683
Pupils on Roll - Special Full-Time 115 113 112
Private School Placements 15 7 11
Pupils Sent to Other Dists-Spec Ed Prog 7 21 29
Pupils in State Facilities 6 11 11
PASSAIC - PASSAIC CO MANCHESTER REG
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 416,479 356,478
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 78,555
Transfers from Other Funds 10-5200 6,635
Revenues from Local Sources:
Local Tax Levy 10-1210 8,986,178 9,045,789 9,249,666
Other Local Governmental Units - Unrestricted 10-12XX 164,000
Other Local Governmental Units - Restricted 10-12XX 461,972 697,350 468,846
Transportation Fees from Other LEAs 10-1420-1440 240,437 305,700 269,912
Interest Earned on Capital Reserve Funds 10-1XXX 872
Unrestricted Miscellaneous Revenues 10-1XXX 135,448 105,000 85,000
SUBTOTAL 9,824,907 10,153,839 10,237,424
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,276,281 2,276,281
Supplemental Core Curriculum Standards Aid 10-3112 104,132 104,132
School Choice Aid 10-3116 99,708 99,708 216,200
Transportation Aid 10-3120 185,425 185,425
Special Education Aid 10-3130 400,661 400,661
Bilingual Education 10-3140 44,294 44,294
Extraordinary Aid 10-3131 39,148 69,255
Consolidated Aid 10-3195 90,300 90,300
Additional Formula Aid 10-3196 112,062 230,477
Other State Aids 10-3XXX 74,516 64,829
Categorical Special Education Aid 10-3132 448,729
Equalization Aid 10-3176 4,345,393
Categorical Security Aid 10-3177 249,841
Categorical Transportation Aid 10-3121 149,425
SUBTOTAL 3,426,527 3,496,107 5,478,843
Adjustment for Prior Year Encumbrances 911,703
Actual Revenues (Over)/Under Expenditures -687,988
TOTAL OPERATING BUDGET 12,648,636 14,978,128 16,072,745
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 26,074 1,000
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 611,658 634,308
Other Restricted Entitlements 20-32XX 518,403 682,941 227,653
TOTAL REVENUES FROM STATE SOURCES 1,130,061 1,317,249 227,653
Revenues from Federal Sources:
Title I 20-4411-4416 89,586 80,743 72,669
I.D.E.A. Part B (Handicapped) 20-4420-4429 143,923 233,758 210,382
Other 20-4XXX 45,013 33,655 31,417
TOTAL REVENUES FROM FEDERAL SOURCES 278,522 348,156 314,468
TOTAL GRANTS AND ENTITLEMENTS 1,434,657 1,666,405 542,121
TOTAL REVENUES/SOURCES 14,083,293 16,644,533 16,614,866
PASSAIC - PASSAIC CO MANCHESTER REG
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,981,981 3,241,756 4,010,098
Special Education 11-2XX-100-XXX 584,009 650,133 604,225
Bilingual Education 11-240-100-XXX 53,570 56,790
Vocational Programs - Local 11-3XX-100-XXX 40,806
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 78,660 114,864 119,242
School Sponsored Athletics 11-402-100-XXX 265,843 308,195 322,914
Community Services Programs/Operations 11-800-330-XXX 500 500 500
Support Services:
Tuition 11-000-100-XXX 2,856,796 3,874,607 4,492,267
Attendance and Social Work Services 11-000-211-XXX 92,373 98,184 108,047
Health Services 11-000-213-XXX 68,456 75,875 81,090
Students - Related & Extraordinary 11-000-216,217 77,371 91,421 105,400
Guidance 11-000-218-XXX 386,998 425,307 427,970
Child Study Teams 11-000-219-XXX 192,852 195,898 237,188
Educational Media Services - School Library 11-000-222-XXX 92,845 105,824 115,698
General Administration 11-000-230-XXX 446,372 561,549 522,436
School Administration 11-000-240-XXX 415,612 437,294 449,801
Central Svcs & Admin Info Technology 11-000-25X-XXX 552,705 578,823 551,506
Operation and Maintenance of Plant Services 11-000-26X-XXX 954,291 1,034,437 873,148
Student Transportation Services 11-000-270-XXX 817,518 956,634 1,094,365
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,592,909 1,871,796 1,777,409
Total Support Services Expenditures 8,547,098 10,307,649 10,836,325
TOTAL GENERAL CURRENT EXPENSE 12,498,897 14,676,667 15,950,094
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 14,137 12,209 4,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX 135,602 260,398 100,000
TOTAL CAPITAL EXPENDITURES 149,739 272,607 104,800
Transfer of Funds to Charter Schools 10-000-100-56X 28,854 17,851
OPERATING BUDGET GRAND TOTAL 12,648,636 14,978,128 16,072,745
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 26,074 1,000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 511,069 624,327
Support Services 20-212-200-XXX 100,589 9,000
Contribution to Charter Schools 20-212-100-56X 981
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 611,658 634,308
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 33,470 32,863 32,863
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 18,267 17,019 17,019
Nonpublic Handicapped Services 20-XXX-XXX-XXX 85,538 108,857 108,857
Nonpublic Nursing Services 20-XXX-XXX-XXX 45,145 45,394 45,394
Nonpublic Technology Initiative 20-XXX-XXX-XXX 24,320 23,520 23,520
Other Special Projects 20-XXX-XXX-XXX 311,663 455,288
Total State Projects 1,130,061 1,317,249 227,653
Federal Projects:
Title I 20-XXX-XXX-XXX 89,586 80,743 72,669
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 143,923 233,758 210,382
Other Special Projects 20-XXX-XXX-XXX 45,013 33,655 31,417
Total Federal Projects 278,522 348,156 314,468
TOTAL GRANTS AND ENTITLEMENTS 1,434,657 1,666,405 542,121
Total Expenditures 14,083,293 16,644,533 16,614,866
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 14,083,293 16,644,533 16,614,866
PASSAIC - PASSAIC CO MANCHESTER REG
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 363,272 489,359 281,329 281,329
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 78,556 873 873 873
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 351,929 445,226 356,478 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
PASSAIC - PASSAIC CO MANCHESTER REG
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12278 11907 12478 13181 13052
Total Classroom Instruction 6515 6406 7002 7194 7272
Classroom-Salaries and Benefits 6115 6105 6763 6644 6862
Classroom-General Supplies and Textbooks 160 206 120 237 175
Classroom-Purchased Services and Other 240 95 119 314 234
Total Support Services 1627 1547 1543 1551 1625
Support Services-Salaries and Benefits 1380 1365 1347 1340 1338
Total Administrative Costs 2148 2148 2223 2397 2301
Administration-Salaries and Benefits 1791 1832 1870 1893 1885
Total Operations and Maintenance of Plant 1346 1284 1101 1397 1189
Operations & Maintenance of Plant-Salary & Ben. 465 402 439 438 443
Total Food Services Costs 0 0
Total Extracurricular Costs 642 522 609 641 665
Total Equipment Costs 10 18 0 15 6
Employee Benefits as a % of Salaries 24.5 24.7 27.6 27.8 25.4
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 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.
PASSAIC - PASSAIC CO MANCHESTER REG
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
00191 INTER'L W/BERG.CTY.SP.SER 164,000 RENT ROOM & SERVICES TO BERG.CTY.SP.SERV
00192 INTERLOCALS W/HALEDON BD. 418,846 SHARE ADMINISTRATIVE & TECH. SERVICES
00192 INTERLOCALS W/HALE.BORO 25,000 SUPPLY TECHNOLOGY SERVICES
00192 INTERLOCAL W/HAWT.BD.ED. 25,000 SUPPLY TECHNOLOGY SERVICES
Total Unusual Revenues:
632,846 Total Unusual Appropriations: 0
PASSAIC - PASSAIC CO MANCHESTER REG
Shared Services -- Description of Shared Services
_________________________________________________
HALEDON PUBLIC SCHOOL - SUPERINTENDENT OF SCHOOLS, BUSINESS ADMINISTRATOR
DIRECTOR OF SPECIAL SERVICES, NETWORK ADMINISTRATOR, TECHNOLOGY ADVISOR,
PAYROLL CLERK, COURIER, READING TEACHER, BAND & MUSIC TEACHERS
BOROUGH OF HALEDON-INTERNET SHARING, TECHNOLOGY SUPPORT, RESOURCE OFFICER
EMERSON SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
HAWTHORNE SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
HAWTHORNE PUBLIC LIBRARY - TECHNOLOGY SUPPORT SERVICES
BOROUGH OF NORTH HALEDON - E-MAIL & TECHNOLOGY SUPPORT SERVICES,
RESOURCE OFFICER
WALDWICK BOARD OF EDUCATION - TECHNOLOGY SUPPORT SERVICES
HARRINGTON PARK SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
NORTH HALEDON SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
BLOOMINGDALE SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
MAYWOOD SCHOOL DISTRICT - TECHNOLOGY SERVICES
PROSPECT PARK SCHOOL DISTRICT - TECHNOLOGY SUPPORT SERVICES
PASSAIC - PASSAIC CO MANCHESTER REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
HALEDON BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,622,283 (A)
Estimated Net Taxable Valuation (as of 01/15/2008 ) 330,471,372 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.0961 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,622,283 (D)
Estimated Net Taxable Valuation (as of 01/15/2008 ) 330,471,372 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0961 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
HALEDON BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,622,283 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 713,660,847 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5076 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,622,283 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 713,660,847 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5076 (L)
PASSAIC - PASSAIC CO MANCHESTER REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
NORTH HALEDON
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,886,275 (A)
Estimated Net Taxable Valuation (as of 01/15/2008 ) 445,574,397 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.6478 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,886,275 (D)
Estimated Net Taxable Valuation (as of 01/15/2008 ) 445,574,397 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.6478 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
NORTH HALEDON
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,886,275 (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)X100 0.1848 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,886,275 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,561,719,312 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.1848 (L)
PASSAIC - PASSAIC CO MANCHESTER REG
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
PROSPECT PARK
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,741,108 (A)
Estimated Net Taxable Valuation (as of 01/15/2008 ) 181,421,550 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.5109 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,741,108 (D)
Estimated Net Taxable Valuation (as of 01/15/2008 ) 181,421,550 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.5109 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
PROSPECT PARK
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,741,108 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 434,389,606 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6310 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,741,108 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 434,389,606 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6310 (L)