06/25/2012                                          PASSAIC  -  HAWTHORNE BORO

                                                    Advertised Enrollments

      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                      2018                     1942                     1977





      Pupils on Roll - Special Full-Time                     477                      498                      495

      Pupils on Roll - Special Shared-Time                     8                                                 4
      Subtotal - Pupils On Roll                              2503                     2440                     2476
      Private School Placements                               23                       15                       23





      Pupils Sent to Other Dists-Spec Ed Prog                  7                        9                        8

      Pupils Received                                          3                        6                        6

      Pupils in State Facilities                               1                        3                        3
 


                                                     PASSAIC - HAWTHORNE BORO

                                                      Advertised Revenues

      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                                      115,945
      Withdraw from Cap Res-Excess Cost & Oth Cap Prj       10-309                                                       85,000

      Revenues from Local Sources:                                         
      Local Tax Levy                                        10-1210                31,446,287       32,346,376       32,993,304
      Tuition                                               10-1300                                    200,000          299,422
      Interest Earned on Capital Reserve Funds              10-1XXX                       182            1,000            1,000
      Unrestricted Miscellaneous Revenues                   10-1XXX                   266,307           86,000           86,000
      SUBTOTAL                                                                     31,712,776       32,633,376       33,379,726

      Revenues from State Sources:                                         
      Extraordinary Aid                                     10-3131                   688,930          650,000          650,000
      Other State Aids                                      10-3XXX                    30,328
      Categorical Special Education Aid                     10-3132                 1,022,448        1,402,035        1,480,561
      Equalization Aid                                      10-3176                                    288,582          365,908
      Categorical Security Aid                              10-3177                                                      61,599
      Categorical Transportation Aid                        10-3121                                                      90,423
      SUBTOTAL                                                                      1,741,706        2,340,617        2,648,491

      Revenues from Federal Sources:                                       
      Medicaid Reimbursement                                10-4200                     8,812           30,320           41,820
      Education Jobs Fund                                   18-4522                                     89,189
      SUBTOTAL                                                                          8,812          119,509           41,820
      Adjustment for Prior Year Encumbrances                                                            69,967
      Actual Revenues (Over)/Under Expenditures                                       -29,957
      TOTAL OPERATING BUDGET                                                       33,433,337       35,163,469       36,270,982
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX                     1,620            6,500            6,500

      Revenues from State Sources:                                         
      Other Restricted Entitlements                         20-32XX                   208,141          207,360          207,360
      TOTAL REVENUES FROM STATE SOURCES                                               208,141          207,360          207,360

      Revenues from Federal Sources:                                       
      Title I                                               20-4411-4416              213,062          221,290          261,622
      Title II                                              20-4451-4455               48,535           61,410           61,410
      Title III                                             20-4491-4494                7,067            7,067            9,741
      Title IV                                              20-4471-4474                3,172
      I.D.E.A. Part B (Handicapped)                         20-4420-4429              944,012          626,781          624,524
      TOTAL REVENUES FROM FEDERAL SOURCES                                           1,215,848          916,548          957,297
      TOTAL GRANTS AND ENTITLEMENTS                                                 1,425,609        1,130,408        1,171,157
      REPAYMENT OF DEBT
      Budgeted Fund Balance                                 40-303                                      18,759                6
      Transfers from Other Funds                            40-5200                    18,759

      Revenues from Local Sources:                                         
      Local Tax Levy                                        40-1210                   673,115        1,091,621        1,117,574
      TOTAL REVENUES FROM LOCAL SOURCES                                               673,115        1,091,621        1,117,574

      Revenues from State Sources:                                         
      Debt Service Aid Type II                              40-3160                   205,261          205,754          205,967
      TOTAL LOCAL REPAYMENT OF DEBT                                                   897,135        1,316,134        1,323,547
      Actual Revenues (Over)/Under Expenditures                                       -18,759
      TOTAL REPAYMENT OF DEBT                                                         878,376        1,316,134        1,323,547
      TOTAL REVENUES/SOURCES                                                       35,737,322       37,610,011       38,765,686
                                                     PASSAIC - HAWTHORNE BORO

                                                   Advertised Appropriations

                Budget Category                                Account          2010-11          2011-12         2012-13 
                                                                             Expenditures      Rev. Approp.   Appropriations
      GENERAL CURRENT EXPENSE
      Instruction:
      Regular Programs                                      11-1XX-100-XXX          9,204,405        8,883,681        9,098,560
      Special Education                                     11-2XX-100-XXX          4,802,136        4,763,625        4,790,161
      Basic Skills/Remedial                                 11-230-100-XXX            368,228          285,815          345,875
      Bilingual Education                                   11-240-100-XXX             95,244           96,520          111,443
      School-Spon. Co/Extra-Curr. Activities                11-401-100-XXX            106,428          147,976          160,877
      School Sponsored Athletics                            11-402-100-XXX            365,311          358,330          400,333
      Support Services:
      Tuition                                               11-000-100-XXX          1,664,117        2,218,668        2,984,899
      Attendance and Social Work Services                   11-000-211-XXX                756            1,050            1,806
      Health Services                                       11-000-213-XXX            434,009          455,744          464,907
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217            614,269          580,907          615,080
      Guidance                                              11-000-218-XXX            473,637          323,318          445,172
      Child Study Teams                                     11-000-219-XXX          1,936,124        1,942,293        1,964,145
      Improvement of Instructional Services                 11-000-221-XXX            387,905          170,449          147,350
      Educational Media Services - School Library           11-000-222-XXX            268,105          182,477          211,130
      General Administration                                11-000-230-XXX            552,631          602,159          596,285
      School Administration                                 11-000-240-XXX          1,373,512        1,457,619        1,444,240
      Central Svcs & Admin Info Technology                  11-000-25X-XXX            507,940          579,223          536,457
      Operation and Maintenance of Plant Services           11-000-26X-XXX          2,566,435        2,998,380        2,837,755
      Student Transportation Services                       11-000-270-XXX            986,629        1,107,592        1,138,554
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX          6,685,109        7,886,507        7,763,058
      Total Support Services Expenditures                                          18,451,178       20,506,386       21,150,838
      TOTAL GENERAL CURRENT EXPENSE                                                33,392,930       35,042,333       36,058,087

      CAPITAL EXPENDITURES
      Interest Earned on Capital Reserve                    10-604                                       1,000            1,000
      Equipment                                             12-XXX-XXX-73X             37,848
      Facilities Acquisition and Construction Services      12-000-4XX-XXX              2,559          120,136          211,895
      TOTAL CAPITAL EXPENDITURES                                                       40,407          121,136          212,895
      OPERATING BUDGET GRAND TOTAL                                                 33,433,337       35,163,469       36,270,982

      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        20-XXX-XXX-XXX              1,620            6,500            6,500
      Other State Projects:
      Nonpublic Textbooks                                   20-XXX-XXX-XXX             28,068           28,422           28,422
      Nonpublic Auxiliary Services                          20-XXX-XXX-XXX             66,074           68,494           68,494
      Nonpublic Handicapped Services                        20-XXX-XXX-XXX             52,357           71,554           71,554
      Nonpublic Nursing Services                            20-XXX-XXX-XXX             36,504           38,890           38,890
      Other Special Projects                                20-XXX-XXX-XXX             25,138
      Total State Projects                                                            208,141          207,360          207,360
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX            213,062          221,290          261,622
      Title II                                              20-XXX-XXX-XXX             48,535           61,410           61,410
      Title III                                             20-XXX-XXX-XXX              7,067            7,067            9,741
      Title IV                                              20-XXX-XXX-XXX              3,172
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX            944,012          626,781          624,524
      Total Federal Projects                                                        1,215,848          916,548          957,297
      TOTAL GRANTS AND ENTITLEMENTS                                                 1,425,609        1,130,408        1,171,157

      REPAYMENT OF DEBT
      Repayment of Debt - Regular                           40-701-510-XXX            878,376        1,316,134        1,323,547
      TOTAL REPAYMENT OF DEBT                                                         878,376        1,316,134        1,323,547
      Total Expenditures                                                           35,737,322       37,610,011       38,765,686

      DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
 0250XLocal Contribution - Transfer to Special Revenue      11-1XX-100-93X
      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                                          35,737,322       37,610,011       38,765,686
 

                                                     PASSAIC  -  HAWTHORNE BORO

                                          Advertised Recapitulation of Balance

                                                              Audited               Audited              Estimated             Estimated
                                                              Balance               Balance               Balance               Balance
      Budget Category                                        6/30/2010             6/30/2011             6/30/2012             6/30/2013

      Unrestricted:
        General Operating Budget                               555,691               668,667               668,667               668,667
        Repayment of Debt                                            6                18,765                     6                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                     92,207                92,389                93,389                 9,389
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                100,000               100,000               100,000               100,000
            Legal Reserve                                            0               115,945               115,945                     0
            Tuition Reserve                                          0                     0                     0                     0
            Current Expense Emergency Reserve                        0                     0                     0                     0
         Repayment of Debt:
            Restricted for Repayment of Debt                         0                     0                     0                     0
 



                                                     PASSAIC  -  HAWTHORNE BORO

                                               Advertised Per Pupil Cost Calculations

                                                     2012 - 2013

                                                    2009-10        2010-11           2011-12       2011-12       2012-2013
                                                     Actual         Actual           Original      Revised       Proposed
                                                                                      Budget        Budget        Budget
 Per Pupil Cost Calculations:                          (1)            (2)              (3)           (4)            (5)

Total Budgetary Comparative Per Pupil Cost                 11895           12392          12498          12996          12903
Total Classroom Instruction                                 7423            7600           7363           7864           7839
Classroom-Salaries and Benefits                             7240            7363           7174           7627           7671
Classroom-General Supplies and Textbooks                     157             213            167            215            146
Classroom-Purchased Services and Other                        26              24             22             22             22
Total Support Services                                      1787            2046           2030           1910           1973
Support Services-Salaries and Benefits                      1491            1616           1605           1484           1566
Total Administrative Costs                                  1159            1218           1270           1394           1325
Administration-Salaries and Benefits                         994            1000           1048           1138           1085
Legal Costs                                                    0              11             13             14             14
Total Operations and Maintenance of Plant                   1234            1234           1491           1487           1401
Operations & Maintenance of Plant-Salary & Ben.              794             829            962            930            954
Board Contribution to Food Services                            0               0              0              0              0
Total Extracurricular Costs                                  233             237            271            274            293
Total Equipment Costs                                         33              15              0              0              0
Employee Benefits as a % of Salaries                        33.3            31.6           42.2           38.3           36.2


 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
 are contained in the 2012 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, when available.  This 
 publication is available in the board office and public libraries.  The same calculations were performed using the 2011-12
 revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget.  Total Budgetary 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 Budgetary
 comparative per pupil cost, although all components are not shown.

                                                     PASSAIC  -  HAWTHORNE BORO

                Unusual Revenues and Appropriations
                ___________________________________

Line Number   Revenue Source or               12-13 Amount           Description of circumstances
                Approp. Due to    



Total Unusual Revenues: 
                                   0                   Total Unusual Appropriations:               0

                             PASSAIC  -  HAWTHORNE BORO

Shared Services -- Description of Shared Services
_________________________________________________

  Transportation Services - Passaic Coounty Ed. Service Commission         
  Technology Services - Manchester Regional High School                    
  Non Public Nursing Services - Essex County Ed. Service Commision         
  Chapter 192/193 Services Essex County Ed. Service Commission             
  Facilities Sharing with Borough of Hawthorne                             
  Purchasing - Middlesex Regional Ed. Service Commision                    
  Purchasing through the bid process with many districts for supplies      
  Insurance - Northeast Bergen School Board Insurance Group                

                             PASSAIC  -  HAWTHORNE BORO

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 12-13 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       32,993,304 (A)
Estimated Net Taxable Valuation (as of 12/01/2012 )         1,229,305,395 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           2.6839 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              34,110,878 (D)
Estimated Net Taxable Valuation (as of 12/01/2012 )         1,229,305,395 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  2.7748 (F)


B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       32,993,304 (G)
Estimated Equalized Valuation (as of 10/01/2011 )           2,496,549,811 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.3216 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              34,110,878 (J)
Estimated Equalized Valuation (as of 10/01/2011 )           2,496,549,811 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.3663 (L)

                             PASSAIC  -  HAWTHORNE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Robert Mooney            
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     199,641
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           01/01/2009
   Ending Date of Contract              06/30/2013
   Annual Work Days                     260
   Annual Vacation Days                  23
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 

 Benefits:
 Allowances                                 3,185
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                        14,368
   Dental Insurance                         1,039
   Life Insurance                               0
   Other Insurances                           242
   Retirement Plans                             0

 Post-Employment Benefits                  29,010
 Description of:
   Buyback of Sick Days               accumulated sick day payout           
   Buyback of Vac. Days               accumulated vacation day payout       
   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  -  HAWTHORNE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Anthony Mistretta        
 Job Title                              Business Administrator        
                                                                      
 Base Annual Salary                      98,000
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           09/13/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     160
   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               interim is currently holding position 
   Buyback of Vac. Days               interim is currently holding position 
   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  -  HAWTHORNE BORO
 17. Salaries and Benefits of Certain District Employees

 Name                                   Robert Blanchard         
 Job Title                              Coordinator/Dir./Mgr./Supvr.  
                                                                      
 Base Annual Salary                      92,000
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           12/19/2012
   Ending Date of Contract              06/30/2013
   Annual Work Days                     260
   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                                 3,000
 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               not enough time in district           
   Buyback of Vac. Days                                                     
   Buyback of Personal Days           not enough time in district           
   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