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User Friendly Budgets
2009

PASSAIC - PASSAIC COUNTY VOCATIONAL

Advertised Enrollments
Enrollment Category	October 15, 2008 Actual	October 15, 2009 Actual	October 15, 2010 Estimated
Pupils on Roll Regular Full-Time	2,363	2,573	2,582
Pupils on Roll Regular Shared-Time	1	0	2
Pupils on Roll Reg Accr. Adult High Sch	194	220	265

Pupils on Roll - Special Full-Time	437	473	475
Pupils on Roll - Special Shared-Time	3	4	0
Post-Secondary - Full Time	26	26	60

Advertised Revenues
Budget Category	Account	2007-08 Actual	2008-09 Revised	2009-10 Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget	10-303	0	0	556,504
Revenues from Local Sources:
County Tax Levy	10-1210	7,044,585	7,044,585	7,044,585
Tuition from LEAs	10-1310	33,287,654	35,807,521	36,827,736
Other Tuition	10-1320-1340	0	345,000	514,000
Non-Resident Fees	10-1350	312,892	0	0
GED Testing Center Fees	10-1991	0	29,558	0
Unrestricted Miscellaneous Revenues	10-1XXX	284,758	190,000	125,000
SUBTOTAL		40,929,889	43,416,664	44,511,321
Revenues from State Sources:
Core Curriculum Standards Aid	10-3111	5,752,321	0	0
Special Education Aid	10-3130	1,294,471	0	0
Bilingual Education	10-3140	109,468	0	0
County Vocational Education Program Aid	10-3180	3,812,047	0	0
Aid for Adult and Post-Graduate Programs	10-3191	268,620	0	0
Post-Secondary Vocational Program Aid	10-3192	40,540	0	0
Consolidated Aid	10-3195	546,647	0	0
Additional Formula Aid	10-3196	861,768	0	0
Other State Aids	10-3XXX	193,192	216,504	0
Categorical Special Education Aid	10-3132	0	1,601,462	1,833,320
Equalization Aid	10-3176	0	16,907,637	17,542,458
Categorical Security Aid	10-3177	0	1,044,133	1,155,116
SUBTOTAL		12,879,074	19,769,736	20,530,894
Revenues from Federal Sources:
Medicaid Reimbursement	10-4200	23,331	20,000	84,346
Adjustment for Prior Year Encumbrances		0	1,501,741	0
Actual Revenues (Over)/Under Expenditures		-581,772	0	0
TOTAL OPERATING BUDGET		53,250,522	64,708,141	65,683,065
GRANTS AND ENTITLEMENTS
Revenues from Local Sources	20-1XXX	4,364	20,677	0
Revenues from State Sources:
Demonstrably Effective Program Aid	20-3212	2,582,858	0	0
Other Restricted Entitlements	20-32XX	947,634	30,413	14,691
TOTAL REVENUES FROM STATE SOURCES		3,530,492	30,413	14,691
Revenues from Federal Sources:
Title I	20-4411-4416	1,705,697	2,145,416	1,594,295
I.D.E.A. Part B (Handicapped)	20-4420-4429	574,615	747,883	590,681
Vocational Education	20-4430	515,912	725,883	586,585
Adult Basic Education	20-4440	238,671	249,542	212,111
Other	20-4XXX	670,873	994,233	259,850
TOTAL REVENUES FROM FEDERAL SOURCES		3,705,768	4,862,957	3,243,522
TOTAL GRANTS AND ENTITLEMENTS		7,240,624	4,914,047	3,258,213
TOTAL REVENUES/SOURCES		60,491,146	69,622,188	68,941,278

Advertised Appropriations
Budget Category	Account	2007-08 Expenditures	2008-09 Rev. Approp.	2009-10 Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs	11-1XX-100-XXX	11,375,404	14,576,408	15,291,546
Basic Skills/Remedial	11-230-100-XXX	176,738	507,429	538,754
Bilingual Education	11-240-100-XXX	171,452	200,514	206,688
Vocational Programs	11-3XX-100-XXX	7,256,775	9,353,998	9,831,369
School-Spon. Co/Extra-Curr. Activities	11-401-100-XXX	511,510	530,694	617,264
School Sponsored Athletics	11-402-100-XXX	864,128	902,301	1,076,020
Other Instructional Programs	11-4XX-100-XXX	0	0	101,000
Support Services:
Attendance and Social Work Services	11-000-211-XXX	580,636	675,178	781,701
Health Services	11-000-213-XXX	379,972	402,326	511,508
Guidance	11-000-218-XXX	3,116,055	2,822,489	2,973,840
Child Study Teams	11-000-219-XXX	714,395	1,128,657	1,184,125
Improvement of Instructional Services	11-000-221-XXX	1,929,568	2,056,047	2,413,047
Educational Media Services - School Library	11-000-222-XXX	1,411,406	1,357,994	1,516,296
Instructional Staff Training Services	11-000-223-XXX	80	4,350	0
General Administration	11-000-230-XXX	1,207,167	1,501,089	1,460,012
School Administration	11-000-240-XXX	761,786	890,734	1,038,053
Central Svcs & Admin Info Technology	11-000-25X-XXX	1,474,880	1,500,729	1,617,562
Operation and Maintenance of Plant Services	11-000-26X-XXX	7,989,064	8,903,708	8,826,130
Student Transportation Services	11-000-270-XXX	844,725	949,225	963,227
Personal Services - Employee Benefits	11-XXX-XXX-2XX	9,062,835	11,116,190	12,093,993
Total Support Services Expenditures		29,472,569	33,308,716	35,379,494
TOTAL GENERAL CURRENT EXPENSE		49,828,576	59,380,060	63,042,135
CAPITAL EXPENDITURES
Equipment	12-XXX-XXX-73X	526,538	634,951	159,396
Facilities Acquisition and Construction Services	12-000-4XX-XXX	890,069	2,288,843	0
TOTAL CAPITAL EXPENDITURES		1,416,607	2,923,794	159,396
SPECIAL SCHOOLS
Post-Secondary Programs:
Instruction	13-330-100-XXX	0	394,719	468,215
Support Services	13-330-200-XXX	0	300,330	329,124
Total Post-Secondary Programs		0	695,049	797,339
Summer School:
Instruction	13-422-100-XXX	334,708	0	0
Support Services	13-422-200-XXX	264,729	0	0
Total Summer School		599,437	0	0
Other Special Schools:
Support Services	13-4XX-200-XXX	28,154	23,505	42,705
Total Other Special Schools		28,154	23,505	42,705
Accredited Evening/Adult High School/Post-Graduate:
Instruction	13-601-100-XXX	345,265	514,808	491,095
Support Services	13-601-200-XXX	267,106	313,894	324,172
Total Accredited Evening/Adult HS/Post-Grad.		612,371	828,702	815,267
Adult Education - Local:
Instruction	13-602-100-XXX	264,745	288,563	290,702
Support Services	13-602-200-XXX	318,040	344,660	342,521
Total Adult Education - Local		582,785	633,223	633,223
Vocational Evening - Local:
Instruction	13-629-100-XXX	135,935	101,497	118,803
Support Services	13-629-200-XXX	41,657	88,503	74,197
Total Vocational Evening - Local		177,592	190,000	193,000
Evening School for the Foreign Born - Local:
Instruction	13-631-100-XXX	4,597	4,250	0
Support Services	13-631-200-XXX	403	0	0
Total Evening School for Foreign-Born - Local		5,000	4,250	0
GED Testing Centers	13-640-200-XXX	0	29,558	0
TOTAL SPECIAL SCHOOLS		2,005,339	2,404,287	2,481,534
OPERATING BUDGET GRAND TOTAL		53,250,522	64,708,141	65,683,065
GRANTS AND ENTITLEMENTS
Local Projects	20-XXX-XXX-XXX	4,364	20,677	0
Demonstrably Effective Program Aid:
Instruction	20-212-100-XXX	2,435,042	0	0
Support Services	20-212-200-XXX	147,816	0	0
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID		2,582,858	0	0
Other State Projects:
Vocational Education	20-XXX-XXX-XXX	105,039	0	0
Other Special Projects	20-XXX-XXX-XXX	842,595	30,413	14,691
Total State Projects		3,530,492	30,413	14,691
Federal Projects:
Title I	20-XXX-XXX-XXX	1,705,697	2,145,416	1,594,295
I.D.E.A. Part B (Handicapped)	20-XXX-XXX-XXX	574,615	747,883	590,681
Vocational Education	20-XXX-XXX-XXX	515,912	725,883	586,585
Adult Basic Education	20-XXX-XXX-XXX	238,671	249,542	212,111
Other Special Projects	20-XXX-XXX-XXX	670,873	994,233	259,850
Total Federal Projects		3,705,768	4,862,957	3,243,522
TOTAL GRANTS AND ENTITLEMENTS		7,240,624	4,914,047	3,258,213
Total Expenditures		60,491,146	69,622,188	68,941,278

Advertised Recapitulation of Balances
Budget Category	Audited Balance 6/30/07	Audited Balance 6/30/08	Estimated Balance 6/30/09	Estimated Balance 6/30/10
Unreserved:
General Operating Budget	2,083,743	2,543,794	2,943,794	2,387,290
Repayment of Debt	0	0	0	0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve	1	1	1	1
Adult Education Programs	0	0	0	0
Maintenance Reserve	0	0	0	0
Legal Reserve	28,212	0	0	0
Tuition Reserve	0	0	0	0
Current Expense Emergency Reserve	0	0	0	0
Reserved for Repayment of Debt	0	0	0	0

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 Cost	18,988	18,411	19,176	19,228	20,159
Total Classroom Instruction	9,951	9,456	10,281	10,244	10,720
Classroom-Salaries and Benefits	9,265	8,635	9,409	9,354	9,838
Classroom-General Supplies and Textbooks	590	729	650	679	672
Classroom-Purchased Services and Other	96	92	222	211	210
Total Support Services	3,642	3,613	3,562	3,521	3,864
Support Services-Salaries and Benefits	3,301	3,136	3,190	3,162	3,482
Total Administrative Costs	1,433	1,470	1,527	1,526	1,600
Administration-Salaries and Benefits	1,181	1,162	1,182	1,184	1,259
Total Operations and Maintenance of Plant	3,256	3,183	3,113	3,260	3,198
Operations & Maintenance of Plant-Salary & Ben.	1,752	1,576	1,659	1,618	1,614
Total Food Services Costs	0	0	0	0	0
Total Extracurricular Costs	608	579	557	552	651
Total Equipment Costs	362	188	114	207	51
Employee Benefits as a % of Salaries	24.8	26.5	31.2	29	29.5

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
Energy study being done with County of Passaic which would include PCTI in energy savings. Shared storage space with County of Passaic.