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User Friendly Budgets
2009

PASSAIC - PASSAIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time10,82911,27111,553
spacing
Pupils on Roll - Special Full-Time1,6011,5251,554
Private School Placements379368388
spacing
Pupils Sent to Contracted Preschool Prog451448450
Pupils Sent to Other Districts-Reg Prog226672
Pupils Sent to Other Dists-Spec Ed Prog937365
Pupils Received430
Pupils in State Facilities231818

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 300,000 0 4,547,926
Revenues from Local Sources:
Local Tax Levy 10-1210 13,869,390 14,701,553 15,289,615
Tuition 10-1300 21,817 20,010 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,134,643 580,724 792,000
SUBTOTAL  15,025,850 15,302,287 16,081,615
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 65,783,761 0 0
Supplemental Core Curriculum Standards Aid 10-3112 7,842,417 0 0
Education Opportunity Aid 10-3117 59,152,481 0 0
Discretionary Education Opportunity Aid 10-3118 11,500,338 0 0
Transportation Aid 10-3120 2,354,719 0 0
Special Education Aid 10-3130 9,848,217 0 0
Bilingual Education 10-3140 3,948,286 0 0
Aid for Adult and Post-Graduate Programs 10-3191 33,300 0 0
Extraordinary Aid 10-3131 828,920 625,657 625,657
Consolidated Aid 10-3195 1,289,759 0 0
Other State Aids 10-3XXX 22,029 0 0
Categorical Special Education Aid 10-3132 0 6,189,479 6,545,963
Educational Adequacy Aid 10-3175 0 3,343,000 7,059,459
Equalization Aid 10-3176 0 157,674,885 163,737,862
Categorical Security Aid 10-3177 0 4,784,334 4,859,003
Adjustment Aid 10-3178 0 1,124,803 0
Categorical Transportation Aid 10-3121 0 1,836,230 2,213,494
SUBTOTAL  162,604,227 175,578,388 185,041,438
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 257,370 648,335 605,061
SUBTOTAL  257,370 648,335 605,061
Adjustment for Prior Year Encumbrances  0 519,698 0
Actual Revenues (Over)/Under Expenditures  -3,302,134 0 0
TOTAL OPERATING BUDGET  174,585,313 192,048,708 206,276,040
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 708,842
Early Childhood Program Aid 20-3211 8,639,075 0 0
Demonstrably Effective Program Aid 20-3212 5,030,346 0 0
Preschool Education Aid 20-3218 0 24,073,683 24,928,828
Preschool Expansion Aid 20-3215 14,935,750 0 0
Other Restricted Entitlements 20-32XX 2,678,709 2,054,823 3,240,813
TOTAL REVENUES FROM STATE SOURCES  31,283,880 26,128,506 28,878,483
Revenues from Federal Sources:
Title I 20-4411-4416 5,548,558 5,188,516 6,717,663
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,305,144 3,635,980 3,645,139
Vocational Education 20-4430 129,603 0 0
Adult Basic Education 20-4440 231,351 226,000 218,000
Other 20-4XXX 6,229,282 4,417,844 3,945,561
TOTAL REVENUES FROM FEDERAL SOURCES  15,443,938 13,468,340 14,526,363
Transfers from Operating Budget-PreK 20-5200 2,170,476 2,614,518 893,360
TOTAL GRANTS AND ENTITLEMENTS  48,898,294 42,211,364 44,298,206
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 0 242,230 238,057
Miscellaneous 40-1XXX 246,095 0 0
TOTAL REVENUES FROM LOCAL SOURCES  246,095 242,230 238,057
Revenues from State Sources:
Debt Service Aid Type II 40-3160 591,133 581,854 571,828
TOTAL LOCAL REPAYMENT OF DEBT  837,228 824,084 809,886
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  837,227 824,084 809,886
TOTAL REVENUES/SOURCES  224,320,834 235,084,156 251,384,132
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 2,170,476 2,614,518 893,360
TOTAL REVENUES/SOURCES NET OF TRANSFERS  222,150,358 232,469,638 250,490,772

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,508,0739,271,4618,155,458
Special Education 11-2XX-100-XXX360,287566,1592,299,771
Bilingual Education 11-240-100-XXX78,382174,116203,602
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX003,200
School Sponsored Athletics 11-402-100-XXX615,963672,102713,523
Support Services:
Tuition 11-000-100-XXX25,835,89424,640,12126,628,927
Attendance and Social Work Services 11-000-211-XXX596,193499,738580,026
Health Services 11-000-213-XXX256,808379,334502,288
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,451,2392,530,9513,010,441
Guidance 11-000-218-XXX9363070
Child Study Teams 11-000-219-XXX9,558,40610,569,09710,973,192
Improvement of Instructional Services 11-000-221-XXX2,441,3562,802,0783,808,449
Educational Media Services - School Library 11-000-222-XXX0051,743
Instructional Staff Training Services 11-000-223-XXX241,554293,307381,183
General Administration 11-000-230-XXX1,876,8032,256,4262,245,144
School Administration 11-000-240-XXX126,854133,869390,657
Central Svcs & Admin Info Technology 11-000-25X-XXX3,235,0973,644,1293,426,141
Operation and Maintenance of Plant Services 11-000-26X-XXX11,714,43013,028,76513,935,937
Student Transportation Services 11-000-270-XXX6,548,3797,192,0657,183,356
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,082,31712,937,70914,763,789
Total Support Services Expenditures 73,966,26680,907,89687,881,273
TOTAL GENERAL CURRENT EXPENSE 82,528,97191,591,73499,256,827
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X52,259179,565245,490
TOTAL CAPITAL EXPENDITURES 52,259179,565245,490
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX2501,3071,307
Total Accredited Evening/Adult HS/Post-Grad. 2501,3071,307
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX5,3299,6049,604
Support Services 13-631-200-XXX1,3903,1593,159
Total Evening School for Foreign-Born - Local 6,71912,76312,763
TOTAL SPECIAL SCHOOLS 6,96914,07014,070
Transfer of Funds to Charter Schools 10-000-100-56X293,471415,736425,495
General Fund Contribution to SBB 10-000-520-93091,703,64399,847,603106,334,158
OPERATING BUDGET GRAND TOTAL 174,585,313192,048,708206,276,040
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX15,081,09815,739,98910,312,882
Support Services 20-218-200-XXX10,480,91810,948,21216,208,148
Facilities Acquisition and Construction Services 20-218-400-XXX91,910010,000
TOTAL PRESCHOOL EDUCATION AID 25,653,92626,688,20126,531,030
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX134,52900
Support Services 20-212-200-XXX11,11300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 145,64200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX143,902150,902155,899
Nonpublic Auxiliary Services 20-XXX-XXX-XXX713,776883,635998,785
Nonpublic Handicapped Services 20-XXX-XXX-XXX694,272568,863775,003
Nonpublic Nursing Services 20-XXX-XXX-XXX208,439213,534213,534
Nonpublic Technology Initiative 20-XXX-XXX-XXX106,006110,640109,040
Adult Education 20-XXX-XXX-XXX023,2008,000
Other Special Projects 20-XXX-XXX-XXX0104,049980,552
Total State Projects 27,665,96328,743,02429,771,843
Federal Projects:
Title I 20-XXX-XXX-XXX5,548,5582,435,2133,151,795
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,305,1443,635,9803,645,139
Vocational Education 20-XXX-XXX-XXX129,60300
Adult Basic Education 20-XXX-XXX-XXX231,351226,000218,000
Other Special Projects 20-XXX-XXX-XXX6,229,2823,328,3582,845,971
Total Federal Projects 15,443,9389,625,5519,860,905
Grant & Entitlements Cont to SBB 20-XXX-XXX-9305,788,3933,842,7894,665,458
TOTAL GRANTS AND ENTITLEMENTS 48,898,29442,211,36444,298,206
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX837,227824,084809,886
TOTAL REPAYMENT OF DEBT 837,227824,084809,886
Total Expenditures 224,320,834235,084,156251,384,132

 

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 Budget465,1503,547,8188,047,8183,547,818
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve047,92647,9260
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost14,06714,06514,62414,66815,038
Total Classroom Instruction8,9848,7279,1069,1139,155
Classroom-Salaries and Benefits8,2237,9558,2458,2498,605
Classroom-General Supplies and Textbooks272273402404405
Classroom-Purchased Services and Other489498459461146
Total Support Services2,6252,7582,8132,8383,117
Support Services-Salaries and Benefits1,9222,0702,1102,1102,384
Total Administrative Costs1,1971,2121,2651,2701,282
Administration-Salaries and Benefits1,0731,0831,0961,0961,114
Total Operations and Maintenance of Plant1,0501,0621,1501,1551,203
Operations & Maintenance of Plant-Salary & Ben.597526567567554
Total Food Services Costs00000
Total Extracurricular Costs7972808083
Total Equipment Costs1315272725
Employee Benefits as a % of Salaries27.124.725.325.325.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520091,703,64399,847,603106,334,158
Restricted State Entitlements 15-32XX5,788,39300
Restricted Federal Entitlements 15-44XX03,842,7894,665,458
Total SBB Resources 97,492,036103,690,392110,999,616
Appropriations:
Instruction 15-XXX-100-XXX67,621,79272,046,16871,508,726
Support Services 15-XXX-2XX-XXX32,994,41631,235,14033,532,187
Equipment 15-XXX-XXX-73X40,498163,82771,754
Total SBB Appropriations 100,656,860103,690,392110,999,616

 

Shared Services
  • Pupil Transportation- Jointure Transportation Routes with other school di
  • stricts(Clifton,Paterson)that coordinated by the Passaic County Education
  • al Services Commission.The jointures allow Passaic to share the costs of
  • transportation and generate savings to the district. Parental Contracts-T
  • he school district has four parental contracts where parents are paid to
  • transport their child to an out of district special education school.The
  • payment to parents represent at least a 50% savings over a private compan
  • y providing transportation.City of Passaic-Recreation-the city of Passaic
  • uses the various schools and staduim for recreational and cultural activi
  • ties at no cost to the city.Election Services the city of Passaic uses ou
  • r schools to conduct all elections.There is a nominal payment received fr
  • om the city for the use of the schools.The Board of Education pays the ci
  • ty of Passaic in accordance with state laws,fees and expenses to conduct
  • the Annual School Election.Security-The Board of Education has Interlocal
  • Agreements with the City of Passaic to provide security.One agreement is
  • for security in the schools and the second agreement is for police patrol
  • s outside the various schools.Automobiles--$1.00 each the Board of Educat
  • ion agreed to sell two 1997 Fords in 2007 to the city of Passaic at the c
  • ost of $1.00 each.The cars are no longer needed because the driver educat
  • ion program was not funded in the budget.The automobiles will be used by
  • the School Resource Officers in the administration of their duties.Rock S
  • alt-the Board of Education purchases rock salt from the city of Passaic a
  • t a savings to the district.Crossing Guards-the city of Passaic provides
  • crossing guards at intersections by all schools.Diesel Fuel-the Board of
  • Education purchases diesel fuel from the city of Passaic for its three ve
  • hicles that require diesel fuel at a savings to the district.Use of Schoo
  • l Facilities-the Board of Education permits local nonprofit community gro
  • ups to use our facilities for various local activities.In most cases all
  • rental,custodial overtime and utility fees are waived because the activit
  • y directly affects the school children of Passaic.Sale of Board Personal
  • Property-the Board of Education from time to time makes available obsolet
  • e equipment and furniture to nonpublic schools and nonprofit agencies in
  • the city.The items are sold at a very low price as the board understands
  • the commitment these groups have to the people of Passaic.Purchasing the
  • Board of Education participates in many activities for cooperative purcha
  • sing to save the district money.Among them are the following:Educational
  • Data Services-Glen Rock Bd of Ed-School Supplies-the Passaic Bd of Ed is
  • a participating member of the cooperative purchasing group administered b
  • y Educational Data Services of Saddle Brook and coordinated through Glen
  • Rock Bd of Ed. The district purchases school & office supplies with the

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,289,615 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,372,139,800 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1143 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,527,672 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,372,139,800 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1316 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,289,615 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,791,164,884 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4033 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,527,672 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,791,164,884 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4096 (L)