2011-2012 User Friendly Budget
 
 03/30/2011                                         PASSAIC  -  WEST MILFORD TWP 

Advertised Enrollments

ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated

Pupils on Roll Regular Full-Time 3369 3277 3290

Pupils on Roll Regular Shared-Time 1

Pupils on Roll - Special Full-Time 640 665 628

Pupils on Roll - Special Shared-Time 10 5 8 Subtotal - Pupils On Roll 4019 3948 3926 Private School Placements 68 70 76

Pupils Sent to Other Districts-Reg Prog 4 1 15

Pupils Sent to Other Dists-Spec Ed Prog 11 9 10

Pupils Received 27 31 21

Pupils in State Facilities 2 2

PASSAIC - WEST MILFORD TWP

Advertised Revenues

Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 1,040,000 750,000 Withdrawal from Cap Res-for Local Share 10-307 439,000

Revenues from Local Sources: Local Tax Levy 10-1210 47,613,275 49,379,479 50,367,069 Tuition 10-1300 408,801 200,000 209,000 Transportation Fees from Other LEAs 10-1420-1440 40,000 45,000 Interest Earned on Capital Reserve Funds 10-1XXX 6,226 3,000 1,500 Other Restricted Miscellaneous Revenues 10-1XXX 400,000 Unrestricted Miscellaneous Revenues 10-1XXX 277,034 432,250 267,500 SUBTOTAL 48,305,336 50,454,729 50,890,069

Revenues from State Sources: Extraordinary Aid 10-3131 916,980 1,844,980 750,000 Other State Aids 10-3XXX 57,823 57,823 Categorical Special Education Aid 10-3132 2,163,242 2,122,002 2,122,002 Equalization Aid 10-3176 8,667,706 10,140,424 10,140,424 Categorical Security Aid 10-3177 197,042 304,246 304,246 Adjustment Aid 10-3178 917,711 Categorical Transportation Aid 10-3121 1,102,835 366,001 1,023,381 SUBTOTAL 14,023,339 14,835,476 14,340,053

Revenues from Federal Sources: Medicaid Reimbursement 10-4200 49,417 34,283 42,866 Equalization Aid - ARRA ESF 16-4520 1,858,760 Equalization Aid - ARRA GSF 17-4521 71,955 Education Jobs Fund 18-4522 537,400 SUBTOTAL 1,980,132 34,283 580,266 Adjustment for Prior Year Encumbrances 162,775 Actual Revenues (Over)/Under Expenditures -475,463 TOTAL OPERATING BUDGET 63,833,344 66,966,263 66,560,388 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 8,306 12,558

Revenues from State Sources: Other Restricted Entitlements 20-32XX 72,033 77,012 87,135 TOTAL REVENUES FROM STATE SOURCES 72,033 77,012 87,135

Revenues from Federal Sources: Title I 20-4411-4416 461,225 578,399 381,650 I.D.E.A. Part B (Handicapped) 20-4420-4429 1,274,648 1,591,097 919,718 Other 20-4XXX 162,136 435,618 124,841 TOTAL REVENUES FROM FEDERAL SOURCES 1,898,009 2,605,114 1,426,209 TOTAL GRANTS AND ENTITLEMENTS 1,978,348 2,694,684 1,513,344 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 133,514

Revenues from Local Sources: Local Tax Levy 40-1210 539,427 395,629 516,668 TOTAL REVENUES FROM LOCAL SOURCES 539,427 395,629 516,668

Revenues from State Sources: Debt Service Aid Type II 40-3160 9,593 5,783 4,848 TOTAL LOCAL REPAYMENT OF DEBT 549,020 534,926 521,516 Actual Revenues (Over)/Under Expenditures -7 TOTAL REPAYMENT OF DEBT 549,013 534,926 521,516 TOTAL REVENUES/SOURCES 66,360,705 70,195,873 68,595,248 PASSAIC - WEST MILFORD TWP

Advertised Appropriations

Budget Category Account 2009-10 2010-11 2011-12 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 18,876,149 18,000,712 18,275,979 Special Education 11-2XX-100-XXX 5,723,652 5,621,897 5,791,782 Basic Skills/Remedial 11-230-100-XXX 628,665 488,725 120,965 Bilingual Education 11-240-100-XXX 73,375 82,869 92,400 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 58,271 139,720 141,035 School Sponsored Athletics 11-402-100-XXX 707,542 683,433 730,152 Other Supplemental/At-Risk Programs 11-424-XXX-XXX 442,457 346,460 451,910 Support Services: Tuition 11-000-100-XXX 4,058,939 4,384,671 4,256,687 Attendance and Social Work Services 11-000-211-XXX 131,700 137,580 141,480 Health Services 11-000-213-XXX 665,745 677,004 695,065 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,084,003 1,240,315 1,176,968 Guidance 11-000-218-XXX 1,062,929 1,005,217 831,724 Child Study Teams 11-000-219-XXX 1,967,235 2,026,004 2,057,117 Improvement of Instructional Services 11-000-221-XXX 913,559 652,669 802,831 Educational Media Services - School Library 11-000-222-XXX 663,512 646,409 604,539 Instructional Staff Training Services 11-000-223-XXX 68,328 78,647 69,371 General Administration 11-000-230-XXX 1,108,044 1,180,336 1,100,774 School Administration 11-000-240-XXX 2,627,667 2,705,410 2,495,849 Central Svcs & Admin Info Technology 11-000-25X-XXX 876,929 972,745 957,582 Operation and Maintenance of Plant Services 11-000-26X-XXX 5,699,576 6,051,559 5,978,089 Student Transportation Services 11-000-270-XXX 4,533,433 5,029,198 4,911,264 Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,585,362 12,955,641 14,698,261 Food Services 11-000-310-XXX 45,000 45,000 Total Support Services Expenditures 37,091,961 39,788,405 40,777,601 TOTAL GENERAL CURRENT EXPENSE 63,602,072 65,152,221 66,381,824

CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 3,000 1,500 Equipment 12-XXX-XXX-73X 62,301 110,886 135,375 Facilities Acquisition and Construction Services 12-000-4XX-XXX 18,971 1,261,156 41,689 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 150,000 439,000 TOTAL CAPITAL EXPENDITURES 231,272 1,814,042 178,564 OPERATING BUDGET GRAND TOTAL 63,833,344 66,966,263 66,560,388

SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 8,306 12,558 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 8,063 2,785 7,415 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 29,119 37,069 37,069 Nonpublic Handicapped Services 20-XXX-XXX-XXX 24,506 33,858 33,858 Nonpublic Nursing Services 20-XXX-XXX-XXX 10,345 3,300 8,793 Total State Projects 72,033 77,012 87,135 Federal Projects: Title I 20-XXX-XXX-XXX 461,225 578,399 381,650 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,274,648 1,591,097 919,718 Other Special Projects 20-XXX-XXX-XXX 162,136 435,618 124,841 Total Federal Projects 1,898,009 2,605,114 1,426,209 TOTAL GRANTS AND ENTITLEMENTS 1,978,348 2,694,684 1,513,344

REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 549,013 534,926 521,516 TOTAL REPAYMENT OF DEBT 549,013 534,926 521,516 Total Expenditures 66,360,705 70,195,873 68,595,248

DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934

TOTAL EXPENDITURES NET OF TRANSFERS 66,360,705 70,195,873 68,595,248

PASSAIC - WEST MILFORD TWP

Advertised Recapitulation of Balance

Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012

Unassigned: General Operating Budget 1,461,702 2,009,283 2,008,210 1,258,210 Repayment of Debt 133,507 133,514 0 0

Restricted for Specific Purposes: General Operating Budget: Capital Reserve 734,682 590,908 154,908 156,408 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 1,038,928 1,038,927 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Restricted for Repayment of Debt 0 0 0 0

PASSAIC - WEST MILFORD TWP

Advertised Per Pupil Cost Calculations

2011 - 2012

2008-09 2009-10 2010-11 2010-11 2011-2012 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5)

Total Comparative Per Pupil Cost 13161 12998 14109 14129 14583 Total Classroom Instruction 7957 8020 8269 8159 8550 Classroom-Salaries and Benefits 7659 7726 8003 7902 8309 Classroom-General Supplies and Textbooks 275 268 237 228 214 Classroom-Purchased Services and Other 23 25 28 28 27 Total Support Services 1915 2022 2089 2114 2171 Support Services-Salaries and Benefits 1763 1869 1931 1938 2017 Total Administrative Costs 1327 1409 1479 1570 1523 Administration-Salaries and Benefits 1182 1251 1320 1380 1357 Legal Costs 0 21 22 26 20 Total Operations and Maintenance of Plant 1584 1624 1805 1805 1812 Operations & Maintenance of Plant-Salary & Ben. 934 984 1094 1107 1065 Total Food Services Costs 3 11 11 11 0 Total Extracurricular Costs 227 227 255 257 282 Total Equipment Costs 35 16 9 28 35 Employee Benefits as a % of Salaries 29.5 28.7 30.8 32.5 37.0

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 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 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.

PASSAIC - WEST MILFORD TWP

Unusual Revenues and Appropriations _________________________________

Line Number Revenue Source or 11-12 Amount Description of circumstances Approp. Due to

Total Unusual Revenues: 0 Total Unusual Appropriations: 0

PASSAIC - WEST MILFORD TWP

Shared Services -- Description of Shared Services _______________________________________________

See Attached Summary

PASSAIC - WEST MILFORD TWP

22a. Estimated Tax Rate Information ____________________________

A. Estimated 11-12 School Tax Rate ________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 50,367,069 (A) Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,499,382,315 (B) Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 3.3592 (C)

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy 50,883,737 (D) Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,499,382,315 (E) Estimated 11-12 Total School Tax Rate=(D)/(E)X100 3.3936 (F)

B. Estimated 11-12 Equalized School Tax Rate __________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 50,367,069 (G) Estimated Equalized Valuation (as of 10/01/2010 ) 3,443,184,019 (H) Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)X100 1.4628 (I)

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy 50,883,737 (J) Estimated Equalized Valuation (as of 10/01/2010 ) 3,443,184,019 (K) Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)X100 1.4778 (L)

PASSAIC - WEST MILFORD TWP 17. Salaries and Benefits of Certain District Employees

Name Barbara Francisco Job Title Business Administrator Board Secretary Base Annual Salary 145,000 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 10/18/2010 Ending Date of Contract 06/30/2011 Annual Work Days 248 Annual Vacation Days 27 Annual Sick Days 14 Annual Personal Days 5 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days

Benefits: Allowances 5,284 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 284 Retirement Plans 10,222

Post-Employment Benefits 15,000 Description of: Buyback of Sick Days UPON RETIREMENT Buyback of Vac. Days UPON RETIREMENT Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits

In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration

Additional Comments

PASSAIC - WEST MILFORD TWP 17. Salaries and Benefits of Certain District Employees

Name John J. Petrelli Job Title Other Interim Superintendent Base Annual Salary 95,400 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 11/01/2010 Ending Date of Contract 06/30/2011 Annual Work Days 159 Annual Vacation Days 0 Annual Sick Days 0 Annual Personal Days 0 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days

Benefits: Allowances 0 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 0 Retirement Plans 0

Post-Employment Benefits 0 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits

In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration

Additional Comments

PASSAIC - WEST MILFORD TWP 17. Salaries and Benefits of Certain District Employees

Name Howard Heller Job Title Coordinator/Dir./Mgr./Supvr. Director of Special Services Base Annual Salary 147,720 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2010 Ending Date of Contract 06/30/2011 Annual Work Days 248 Annual Vacation Days 28 Annual Sick Days 14 Annual Personal Days 5 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days

Benefits: Allowances 7,134 Bonuses 1,000 Stipends 0 District Contributions above Teacher amount for: Health Insurance 500 Dental Insurance 0 Life Insurance 0 Other Insurances 3,915 Retirement Plans 10,414

Post-Employment Benefits 18,780 Description of: Buyback of Sick Days UPON RETIREMENT Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits

In-Kind and Other Remuneration 5,682 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days MAXIMUM 10 DAYS Annual Buyback of Personal Days All Other In-Kind/Remuneration

Additional Comments

PASSAIC - WEST MILFORD TWP 17. Salaries and Benefits of Certain District Employees

Name John Hinck Job Title Coordinator/Dir./Mgr./Supvr. Supervisor of Operations Base Annual Salary 79,640 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2010 Ending Date of Contract 06/30/2011 Annual Work Days 248 Annual Vacation Days 24 Annual Sick Days 14 Annual Personal Days 5 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days

Benefits: Allowances 739 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 3,619 Retirement Plans 5,615

Post-Employment Benefits 9,680 Description of: Buyback of Sick Days UPON RETIREMENT Buyback of Vac. Days UPON RETIREMENT Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits

In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration

Additional Comments

PASSAIC - WEST MILFORD TWP 17. Salaries and Benefits of Certain District Employees

Name John Hummer Job Title Information Technology Network Systems Engineer Base Annual Salary 101,321 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2010 Ending Date of Contract 06/30/2011 Annual Work Days 248 Annual Vacation Days 16 Annual Sick Days 12 Annual Personal Days 5 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days

Benefits: Allowances 0 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 95 Retirement Plans 1,570

Post-Employment Benefits 0 Description of: Buyback of Sick Days Buyback of Vac. Days UPON RETIREMENT Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits

In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration

Additional Comments

PASSAIC - WEST MILFORD TWP 17. Salaries and Benefits of Certain District Employees

Name Iris Wechling Job Title Coordinator/Dir./Mgr./Supvr. Director of Education Base Annual Salary 130,630 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2010 Ending Date of Contract 06/30/2011 Annual Work Days 248 Annual Vacation Days 23 Annual Sick Days 12 Annual Personal Days 5 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days

Benefits: Allowances 4,155 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 0 Life Insurance 0 Other Insurances 226 Retirement Plans 9,209

Post-Employment Benefits 15,000 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits

In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration

Additional Comments