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User Friendly Budgets
2009

PASSAIC - LITTLE FALLS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time760784797
spacing
Pupils on Roll - Special Full-Time118128126
Private School Placements245
spacing
Pupils Received433

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 649,741 120,683
Transfers from Other Funds 10-5200 22,576 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,064,639 10,383,528 11,250,627
Tuition 10-1300 263,542 103,990 172,040
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 1,200
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,435 4,350
Unrestricted Miscellaneous Revenues 10-1XXX 65,388 90,000 32,000
SUBTOTAL  10,393,569 10,578,953 11,460,217
Revenues from State Sources:
Transportation Aid 10-3120 51,219 0 0
Special Education Aid 10-3130 508,978 0 0
Bilingual Education 10-3140 47,744 0 0
Extraordinary Aid 10-3131 5,835 898 898
Consolidated Aid 10-3195 98,090 0 0
Additional Formula Aid 10-3196 44,410 0 0
Other State Aids 10-3XXX 11,415 0 0
Categorical Special Education Aid 10-3132 0 462,585 506,131
Categorical Security Aid 10-3177 0 66,241 69,747
Adjustment Aid 10-3178 0 117,972 60,256
Categorical Transportation Aid 10-3121 0 145,039 155,703
SUBTOTAL  767,691 792,735 792,735
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 4,182
SUBTOTAL  0 0 4,182
Adjustment for Prior Year Encumbrances  0 246,775 0
Actual Revenues (Over)/Under Expenditures  354,693 0 0
TOTAL OPERATING BUDGET  11,538,529 12,268,204 12,377,817
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 23,187 0 0
Other Restricted Entitlements 20-32XX 100,000 0 0
TOTAL REVENUES FROM STATE SOURCES  123,187 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 27,806 25,160 36,750
I.D.E.A. Part B (Handicapped) 20-4420-4429 173,327 152,036 153,575
Other 20-4XXX 36,894 131,360 30,657
TOTAL REVENUES FROM FEDERAL SOURCES  238,027 308,556 220,982
TOTAL GRANTS AND ENTITLEMENTS  361,214 308,556 220,982
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 230,910 230,398 229,660
TOTAL REVENUES FROM LOCAL SOURCES  230,910 230,398 229,660
TOTAL LOCAL REPAYMENT OF DEBT  230,910 230,398 229,660
TOTAL REPAYMENT OF DEBT  230,910 230,398 229,660
TOTAL REVENUES/SOURCES  12,130,653 12,807,158 12,828,459

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,604,1933,782,8943,752,042
Special Education 11-2XX-100-XXX1,289,3311,524,2081,627,873
Basic Skills/Remedial 11-230-100-XXX57,93889,37091,669
Bilingual Education 11-240-100-XXX80,28183,96085,878
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX35,09450,00050,000
Support Services:
Tuition 11-000-100-XXX82,487165,961268,769
Health Services 11-000-213-XXX217,176219,700226,869
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217418,527380,850468,272
Guidance 11-000-218-XXX94,52396,22895,455
Child Study Teams 11-000-219-XXX553,954562,575586,523
Improvement of Instructional Services 11-000-221-XXX4841,5001,500
Educational Media Services - School Library 11-000-222-XXX348,071356,594346,675
Instructional Staff Training Services 11-000-223-XXX16,35923,00019,000
General Administration 11-000-230-XXX382,990421,520348,480
School Administration 11-000-240-XXX398,682443,095463,832
Central Svcs & Admin Info Technology 11-000-25X-XXX255,620225,840243,146
Operation and Maintenance of Plant Services 11-000-26X-XXX1,025,2131,040,1531,002,840
Student Transportation Services 11-000-270-XXX380,378404,478414,944
Interest Earned on Current Expense Emergency Res 10-607001,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,589,3951,848,5002,253,500
Food Services 11-000-310-XXX15,50018,00018,000
Total Support Services Expenditures 5,779,3596,207,9946,757,805
TOTAL GENERAL CURRENT EXPENSE 10,846,19611,738,42612,366,467
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,4354,350
Equipment 12-XXX-XXX-73X52,19021,0007,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX565,846502,3430
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93171,73300
TOTAL CAPITAL EXPENDITURES 689,769524,77811,350
SPECIAL SCHOOLS
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX2,5644,8750
Support Services 13-631-200-XXX01250
Total Evening School for Foreign-Born - Local 2,5645,0000
TOTAL SPECIAL SCHOOLS 2,5645,0000
OPERATING BUDGET GRAND TOTAL 11,538,52912,268,20412,377,817
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX23,18700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 23,18700
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX100,00000
Total State Projects 123,18700
Federal Projects:
Title I 20-XXX-XXX-XXX27,80625,16036,750
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX173,327152,036153,575
Other Special Projects 20-XXX-XXX-XXX36,894131,36030,657
Total Federal Projects 238,027308,556220,982
TOTAL GRANTS AND ENTITLEMENTS 361,214308,556220,982
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX230,910230,398229,660
TOTAL REPAYMENT OF DEBT 230,910230,398229,660
Total Expenditures 12,130,65312,807,15812,828,459

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget610,376475,300313,603248,679
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve71,733363,178364,613368,963
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,136,929495,12457,0801,321
      Tuition Reserve0000
      Current Expense Emergency Reserve0100,000100,000101,200
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,78611,76712,46612,24612,656
Total Classroom Instruction6,2556,8247,4777,2927,564
Classroom-Salaries and Benefits5,8836,2366,9826,7757,077
Classroom-General Supplies and Textbooks294497390408342
Classroom-Purchased Services and Other7891106109146
Total Support Services1,9762,2232,2302,1732,343
Support Services-Salaries and Benefits1,8282,0182,0361,9762,077
Total Administrative Costs1,2641,3671,3961,4031,403
Administration-Salaries and Benefits9011,0891,1261,0931,192
Total Operations and Maintenance of Plant1,2101,2741,2571,2751,239
Operations & Maintenance of Plant-Salary & Ben.614647731709700
Total Food Services Costs2018202020
Total Extracurricular Costs5248706869
Total Equipment Costs645924238
Employee Benefits as a % of Salaries20.321.623.423.427.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Shared Services
  • The Little Falls School District participates in the following Shared
  • Serices:
  • 1. Purchase gasoline through the Township.
  • 2. Township provides limited salting for the schools.
  • 3. Satallite food service program through PVHS.
  • 4. Services for transportation and advertising contracted through PCESC.
  • 5. ED Data for purchase of supplies.
  • 6. ACES for electrical costs.
  • 7. Tuition programs for students are offered.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,250,627 (A)
Estimated Net Taxable Valuation (as of 12/01/2008)1,923,117,266 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5850 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,480,287 (D)
Estimated Net Taxable Valuation (as of 12/01/2008)1,923,117,266 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5970 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,250,627 (G)
Estimated Equalized Valuation (as of 12/01/2008)1,963,000,000 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5731 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,480,287 (J)
Estimated Equalized Valuation (as of 12/01/2008)1,963,000,000 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5848 (L)