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User Friendly Budgets
2008

PASSAIC - PASSAIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time10,72210,82911,191
Pupils on Roll Reg Accr. Adult High Sch3000
spacing
Pupils on Roll - Special Full-Time1,5461,6011,604
Private School Placements416379377
spacing
Pupils Sent to Contracted Preschool Prog452451450
Pupils Sent to Other Districts-Reg Prog902223
Pupils Sent to Other Dists-Spec Ed Prog929193
Pupils Received943
Pupils in State Facilities442323

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 0
Transfers from Other Funds 10-5200 -17,770 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,869,390 13,869,390 14,701,553
Tuition 10-1300 55,444 120,790 20,010
Unrestricted Miscellaneous Revenues 10-1XXX 2,281,958 1,495,000 580,724
SUBTOTAL  16,206,792 15,485,180 15,302,287
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 65,783,761 65,783,761 0
Supplemental Core Curriculum Standards Aid 10-3112 7,842,417 7,842,417 0
Education Opportunity Aid 10-3117 56,414,734 59,152,481 0
Discretionary Education Opportunity Aid 10-3118 2,886,350 11,861,345 0
Transportation Aid 10-3120 2,354,719 2,354,719 0
Special Education Aid 10-3130 9,848,217 9,848,217 0
Bilingual Education 10-3140 3,948,286 3,948,286 0
Extraordinary Aid 10-3131 835,955 0 625,657
Consolidated Aid 10-3195 1,289,759 1,289,759 0
Other State Aids 10-3XXX 0 1,196,892 0
Categorical Special Education Aid 10-3132 0 0 6,189,479
Education Adequacy Aid 10-3175 0 0 3,343,000
Equalization Aid 10-3176 0 0 157,674,885
Categorical Security Aid 10-3177 0 0 4,784,334
Adjustment Aid 10-3178 0 0 1,124,803
Categorical Transportation Aid 10-3121 0 0 1,836,230
SUBTOTAL  151,204,198 163,277,877 175,578,388
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 568,650 648,335 648,335
SUBTOTAL  568,650 648,335 648,335
Adjustment for Prior Year Encumbrances  0 348,158 0
Actual Revenues (Over)/Under Expenditures  3,429,302 0 0
TOTAL OPERATING BUDGET  171,391,172 180,059,550 191,529,010
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,253 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 91,375 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 47,280 0
Early Childhood Program Aid 20-3211 23,308,045 9,240,629 0
Demonstrably Effective Program Aid 20-3212 5,003,213 4,992,617 0
Preschool Education Aid 20-3218 0 0 24,073,683
Preschool Expansion Aid 20-3215 0 15,903,595 0
Other Restricted Entitlements 20-32XX 2,598,158 3,406,676 2,054,823
TOTAL REVENUES FROM STATE SOURCES  30,909,416 33,682,172 26,128,506
Revenues from Federal Sources:
Title I 20-4411-4416 5,855,153 5,441,439 5,188,516
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,531,986 3,759,116 3,635,980
Adult Basic Education 20-4440 241,047 226,000 226,000
Other 20-4XXX 6,010,294 5,473,882 4,417,844
TOTAL REVENUES FROM FEDERAL SOURCES  15,638,480 14,900,437 13,468,340
Transfers from Operating Budget-PreK/K 20-5200 700,125 2,545,385 2,614,518
TOTAL GRANTS AND ENTITLEMENTS  47,252,274 51,127,994 42,211,364
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 137,157 246,095 242,230
TOTAL REVENUES FROM LOCAL SOURCES  137,157 246,095 242,230
Revenues from State Sources:
Debt Service Aid Type II 40-3160 596,305 591,133 581,854
TOTAL LOCAL REPAYMENT OF DEBT  733,462 837,228 824,084
Actual Revenues (Over)/Under Expenditures  111,089 0 0
TOTAL REPAYMENT OF DEBT  844,551 837,228 824,084
TOTAL REVENUES/SOURCES  219,487,997 232,024,772 234,564,458
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 700,125 2,545,385 2,614,518
TOTAL REVENUES/SOURCES NET OF TRANSFERS  218,787,872 229,479,387 231,949,940

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,231,6578,149,2489,209,412
Special Education 11-2XX-100-XXX304,705518,421566,159
Bilingual Education 11-240-100-XXX40,33085,019172,943
School Sponsored Athletics 11-402-100-XXX91,310634,849669,957
Other Instructional Programs 11-4XX-100-XXX93,90200
Community Services Programs/Operations 11-800-330-XXX109,09800
Support Services:
Tuition 11-000-100-XXX25,032,37624,880,70524,640,121
Attendance and Social Work Services 11-000-211-XXX513,829527,831499,738
Health Services 11-000-213-XXX179,970361,970370,184
Students - Related & Extraordinary 11-000-216,2171,084,3962,053,1652,530,797
Guidance 11-000-218-XXX814,9071,3300
Child Study Teams 11-000-219-XXX9,964,7149,401,88510,271,491
Improvement of Instructional Services 11-000-221-XXX2,533,8342,698,6372,793,207
Instructional Staff Training Services 11-000-223-XXX290,000309,240293,307
General Administration 11-000-230-XXX1,903,7622,157,0042,197,327
School Administration 11-000-240-XXX179,700192,773132,429
Central Svcs & Admin Info Technology 11-000-25X-XXX3,102,2813,529,5513,641,718
Operation and Maintenance of Plant Services 11-000-26X-XXX10,504,87411,887,70412,965,485
Student Transportation Services 11-000-270-XXX6,062,1116,901,7337,185,979
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,709,9149,189,75612,936,107
Total Support Services Expenditures 71,876,66874,093,28480,457,890
TOTAL GENERAL CURRENT EXPENSE 79,747,67083,480,82191,076,361
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X77,84622,000175,240
Facilities Acquisition and Construction Services 12-000-4XX-XXX63,83600
TOTAL CAPITAL EXPENDITURES 141,68222,000175,240
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX16,9831,3071,307
Support Services 13-601-200-XXX8,86200
Total Accredited Evening/Adult HS/Post-Grad. 25,8451,3071,307
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX7,0599,6049,604
Support Services 13-631-200-XXX5403,1593,159
Total Evening School for Foreign-Born - Local 7,59912,76312,763
TOTAL SPECIAL SCHOOLS 33,44414,07014,070
Transfer of Funds to Charter Schools 10-000-100-56X146,065234,800415,736
General Fund Contribution to SBB 10-000-520-93091,322,31196,307,85999,847,603
OPERATING BUDGET GRAND TOTAL 171,391,172180,059,550191,529,010
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,25300
Early Childhood Program Aid:
Instruction 20-211-100-XXX15,223,62615,839,18715,739,989
Support Services 20-211-200-XXX8,771,75511,805,42210,948,212
Facilities Acquisition and Construction Services 20-211-400-XXX12,78945,0000
TOTAL EARLY CHILDHOOD PROGRAM AID 24,008,17027,689,60926,688,201
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX165,789144,0800
Support Services 20-212-200-XXX011,1130
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 165,789155,1930
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX142,742395,284150,902
Nonpublic Auxiliary Services 20-XXX-XXX-XXX641,053845,303883,635
Nonpublic Handicapped Services 20-XXX-XXX-XXX632,290617,105568,863
Nonpublic Nursing Services 20-XXX-XXX-XXX196,021185,330213,534
Nonpublic Technology Initiative 20-XXX-XXX-XXX97,679106,082110,640
Adult Education 20-XXX-XXX-XXX023,20023,200
Other Special Projects 20-XXX-XXX-XXX888,3731,234,372104,049
Total State Projects 26,772,11731,251,47828,743,024
Federal Projects:
Title I 20-XXX-XXX-XXX5,855,1532,283,5552,435,213
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,531,9863,759,1163,635,980
Adult Basic Education 20-XXX-XXX-XXX241,047226,000226,000
Other Special Projects 20-XXX-XXX-XXX6,010,2944,224,1873,328,358
Total Federal Projects 15,638,48010,492,8589,625,551
Grant & Entitlements Cont to SBB 20-XXX-XXX-9304,837,4249,383,6583,842,789
TOTAL GRANTS AND ENTITLEMENTS 47,252,27451,127,99442,211,364
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX844,551837,228824,084
TOTAL REPAYMENT OF DEBT 844,551837,228824,084
Total Expenditures 219,487,997232,024,772234,564,458
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930700,1252,545,3852,614,518
TOTAL EXPENDITURES NET OF TRANSFERS 218,787,872229,479,387231,949,940

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget3,875,203465,150165,150165,150
  Repayment of Debt111,089000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve300,000000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost13,89814,06714,20114,70114,620
Total Classroom Instruction8,9028,9848,9419,2469,103
Classroom-Salaries and Benefits8,0528,2238,0958,3688,242
Classroom-General Supplies and Textbooks338272342357402
Classroom-Purchased Services and Other512489504521459
Total Support Services2,6392,6252,7982,9022,812
Support Services-Salaries and Benefits1,9271,9222,0982,1682,109
Total Administrative Costs1,1011,1971,2411,2831,264
Administration-Salaries and Benefits9511,0731,0881,1251,095
Total Operations and Maintenance of Plant1,0641,0501,0531,0951,149
Operations & Maintenance of Plant-Salary & Ben.611597572591566
Total Food Services Costs00000
Total Extracurricular Costs5879757780
Total Equipment Costs35139927
Employee Benefits as a % of Salaries23.427.126.126.125.3

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 the 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520091,322,31196,307,85999,847,603
Restricted State Entitlements 15-32XX4,837,4244,976,0790
Restricted Federal Entitlements 15-44XX04,407,5793,842,789
Total SBB Resources 96,159,735105,691,517103,690,392
Appropriations:
Instruction 15-XXX-100-XXX67,039,89571,156,61372,046,168
Support Services 15-XXX-2XX-XXX33,651,52434,492,65531,480,397
Equipment 15-XXX-XXX-73X64,89042,249163,827
Total SBB Appropriations 100,756,309105,691,517103,690,392

 

Shared Services
  • Jointure Transportation Routes with other school districts(Clifton,Paters
  • on) that are coordinated by the Passaic County Educational Services Commi
  • ssion.The jointures allow Passaic to share the costs of transportation
  • and generate savings to the district.Parental Contracts-the school has
  • four (4) parental contracts where parents where parents are paid to trans
  • port their child to a out of district education school.The payment to par
  • ents represents at least 50% savings over a privae company providing tran
  • sportation.City of Passaic-Recreation-the City of Passaic uses the variou
  • s schools and stadium for recreational and cultural activities at no cost
  • to the City.Election Services-the City of Passaic uses our schools to con
  • duct all elections.There is a nominal payment received from the City for
  • the use of the schools.The Board of Education pays the City of Passaic in
  • accordance with state law,fees and expenses to conduct the Annual School
  • Election. Security-the Board of Education has two Interlocal Agreements w
  • ith the City of Passaic to provide security.One agreement is for security
  • in the schools and the second agreement is for police patrols outside the
  • various schools.Automobiles--$1.00 each-the Board of Education agreed to
  • sell two(2) 1997 Fords in 2007 to the City of Passaic at the cost of$1.00
  • each.The cars are no longer needed because the driver education program w
  • as not funded in the budget.The automobiles will be used by the School Re
  • source Officers in the administration of their duties.Rock Salt-the Board
  • of Education purchases rock salt from the City of Passaic at a savings to
  • the district.Crossing Guards-the City of Passaic provides crossing guards
  • at a savings to the district.Community Groups-Use of School Facilities-th
  • e board of education permits local non profit community groups to use our
  • facilities for various local activities.In most cases all rental,custodia
  • l overtime and utility fees are waived because the activity directly affe
  • cts the school children of Passaic.Sale of Board Personal Property-the Bo
  • ard of Education from time to time makes available obsolete equipment and
  • furniture to nonpublic schools and nonprofit agencies in the City.The ite
  • ms are sold at a very low price as the Board understands the commitment t
  • hese groups have to the people of Passaic.Purchasing-the Board of Educati
  • on participates in many activities for cooperative purchasing to save the
  • district money.Among them are the following:Educational Data Services-Gle
  • n Rock of Education-School Supplies-Passaic County Educational Services C
  • ommission-Fuel Oil-New Jersey State Contract-the Board of Education parti
  • cipates in the New Jersey Cooperative Purchasing Program-School Supplies,
  • Office Supplies,Computers,Copiers;Copier Supplies,Paint,Office equipment
  • maintenance contracts,Books,Boiler treatment-Distribution and Support Ser
  • vices-State of New Jersey-Purchasing Cooperative-Natural Gas,Electricity

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,701,553 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,362,112,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0793 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,943,783 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,362,112,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0971 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,701,553 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,630,949,879 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4049 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,943,783 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,630,949,879 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4116 (L)