03/26/2008 PASSAIC - WEST MILFORD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3712 3640 3593
Pupils on Roll - Special Full-Time 675 669 656
Pupils on Roll - Special Shared-Time 9 3 2
Private School Placements 59 61 64
Pupils Sent to Other Districts-Reg Prog 1 10
Pupils Sent to Other Dists-Spec Ed Prog 6 5 11
Pupils Received 14 10 19
Pupils in State Facilities 1 1 1
PASSAIC - WEST MILFORD TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 890,000 850,000
Revenues from Local Sources:
Local Tax Levy 10-1210 42,868,997 44,904,812 45,830,611
Tuition 10-1300 261,506 300,500 215,000
Transportation Fees from Other LEAs 10-1420-1440 74,253 40,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,736 1,000 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 309,639 504,748 250,000
SUBTOTAL 43,519,131 45,751,060 46,347,111
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,722,850 8,722,850
Transportation Aid 10-3120 1,553,416 1,553,416
Special Education Aid 10-3130 2,442,597 2,442,597
Bilingual Education 10-3140 7,116 7,116
Stabilization Aid 10-3171 799,098 799,098
Extraordinary Aid 10-3131 252,512 494,470
Consolidated Aid 10-3195 521,828 521,828
Additional Formula Aid 10-3196 421,407 855,456
Other State Aids 10-3XXX 58,964 58,964
Categorical Special Education Aid 10-3132 2,221,529
Equalization Aid 10-3176 12,305,682
Categorical Security Aid 10-3177 309,672
Categorical Transportation Aid 10-3121 1,378,747
SUBTOTAL 14,779,788 14,961,325 16,710,100
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,260
SUBTOTAL 3,260
Adjustment for Prior Year Encumbrances 138,953
Actual Revenues (Over)/Under Expenditures 83,545
TOTAL OPERATING BUDGET 58,385,724 61,741,338 63,907,211
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 20,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 108,256 103,761 87,796
TOTAL REVENUES FROM STATE SOURCES 108,256 103,761 87,796
Revenues from Federal Sources:
Title I 20-4411-4416 342,943 423,054 314,592
I.D.E.A. Part B (Handicapped) 20-4420-4429 984,403 1,099,046 832,197
Other 20-4XXX 165,331 198,607 143,620
TOTAL REVENUES FROM FEDERAL SOURCES 1,492,677 1,720,707 1,290,409
TOTAL GRANTS AND ENTITLEMENTS 1,600,933 1,844,468 1,378,205
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 476,080 461,728 400,118
TOTAL REVENUES FROM LOCAL SOURCES 476,080 461,728 400,118
Revenues from State Sources:
Debt Service Aid Type II 40-3160 83,076 59,332 9,644
TOTAL LOCAL REPAYMENT OF DEBT 559,156 521,060 409,762
Actual Revenues (Over)/Under Expenditures 43,508
TOTAL REPAYMENT OF DEBT 602,664 521,060 409,762
TOTAL REVENUES/SOURCES 60,589,321 64,106,866 65,695,178
PASSAIC - WEST MILFORD TWP
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 19,515,247 20,244,907 20,315,543
Special Education 11-2XX-100-XXX 5,280,922 5,432,548 5,959,423
Basic Skills/Remedial 11-230-100-XXX 642,299 708,295 688,195
Bilingual Education 11-240-100-XXX 62,730 69,200 76,750
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 135,944 122,469 128,512
School Sponsored Athletics 11-402-100-XXX 612,535 654,269 662,715
Support Services:
Tuition 11-000-100-XXX 2,902,993 3,197,685 3,145,852
Attendance and Social Work Services 11-000-211-XXX 116,915 122,640 127,425
Health Services 11-000-213-XXX 552,290 592,858 628,674
Students - Related & Extraordinary 11-000-216,217 1,071,342 1,136,553 1,136,192
Guidance 11-000-218-XXX 1,050,360 1,091,009 1,097,045
Child Study Teams 11-000-219-XXX 1,548,146 1,727,658 1,848,970
Improvement of Instructional Services 11-000-221-XXX 735,730 880,395 953,283
Educational Media Services - School Library 11-000-222-XXX 673,732 672,465 696,696
Instructional Staff Training Services 11-000-223-XXX 46,245 55,714 74,793
General Administration 11-000-230-XXX 960,304 1,140,961 1,139,740
School Administration 11-000-240-XXX 2,302,125 2,603,151 2,449,848
Central Svcs & Admin Info Technology 11-000-25X-XXX 817,532 838,635 849,300
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,297,699 5,546,188 5,712,402
Student Transportation Services 11-000-270-XXX 4,136,329 4,526,117 4,786,419
Personal Services - Employee Benefits 11-XXX-XXX-2XX 9,529,604 10,266,650 11,350,882
Total Support Services Expenditures 31,741,346 34,398,679 35,997,521
TOTAL GENERAL CURRENT EXPENSE 57,991,023 61,630,367 63,828,659
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 1,500
Equipment 12-XXX-XXX-73X 147,150 94,065 62,550
Facilities Acquisition and Construction Services 12-000-4XX-XXX 232,845
TOTAL CAPITAL EXPENDITURES 379,995 95,065 64,050
Transfer of Funds to Charter Schools 10-000-100-56X 14,706 15,906 14,502
OPERATING BUDGET GRAND TOTAL 58,385,724 61,741,338 63,907,211
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 20,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 10,492 8,663 7,364
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 23,981 33,710 28,653
Nonpublic Handicapped Services 20-XXX-XXX-XXX 18,304 42,750 36,338
Nonpublic Nursing Services 20-XXX-XXX-XXX 13,959 11,966 10,171
Nonpublic Technology Initiative 20-XXX-XXX-XXX 7,518 6,200 5,270
Other Special Projects 20-XXX-XXX-XXX 34,002 472
Total State Projects 108,256 103,761 87,796
Federal Projects:
Title I 20-XXX-XXX-XXX 342,943 423,054 314,592
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 984,403 1,099,046 832,197
Other Special Projects 20-XXX-XXX-XXX 165,331 198,607 143,620
Total Federal Projects 1,492,677 1,720,707 1,290,409
TOTAL GRANTS AND ENTITLEMENTS 1,600,933 1,844,468 1,378,205
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 602,664 521,060 409,762
TOTAL REPAYMENT OF DEBT 602,664 521,060 409,762
Total Expenditures 60,589,321 64,106,866 65,695,178
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 60,589,321 64,106,866 65,695,178
PASSAIC - WEST MILFORD TWP
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 1,616,842 2,019,594 1,547,714 944,802
Repayment of Debt 177,012 133,504 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 170,529 75,265 76,265 77,765
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 710,339 285,208 247,088 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 - WEST MILFORD TWP
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 10911 11428 12146 12318 12943
Total Classroom Instruction 6753 7074 7485 7507 7898
Classroom-Salaries and Benefits 6532 6821 7209 7211 7597
Classroom-General Supplies and Textbooks 202 227 255 274 278
Classroom-Purchased Services and Other 19 25 21 22 22
Total Support Services 1504 1589 1718 1758 1892
Support Services-Salaries and Benefits 1366 1450 1551 1588 1721
Total Administrative Costs 1103 1111 1187 1269 1264
Administration-Salaries and Benefits 977 980 1043 1108 1109
Total Operations and Maintenance of Plant 1261 1351 1431 1450 1528
Operations & Maintenance of Plant-Salary & Ben. 738 781 840 858 910
Total Food Services Costs 8 0 0 0 0
Total Extracurricular Costs 182 199 207 211 220
Total Equipment Costs 14 34 0 22 15
Employee Benefits as a % of Salaries 23.1 24.8 24.5 25.4 27.4
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 - WEST MILFORD TWP
Shared Services -- Description of Shared Services
_________________________________________________
See Attached.
PASSAIC - WEST MILFORD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,515,840,182 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,515,840,182 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0000 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,803,218,990 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,803,218,990 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.0000 (L)