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User Friendly Budgets
2009

PASSAIC - PATERSON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time21,10620,87920,883
Pupils on Roll Reg Accr. Adult High Sch1,035514514
spacing
Pupils on Roll - Special Full-Time3,4473,5033,503
Private School Placements252230230
spacing
Pupils Sent to Contracted Preschool Prog3,4763,3963,324
Pupils Sent to Other Districts-Reg Prog1082
Pupils Sent to Other Dists-Spec Ed Prog179153133
Pupils Received310
Pupils in State Facilities139143143

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 18,428,798 18,931,522
Transfers from Other Funds 10-5200 430,278 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 36,016,971 37,457,650 38,955,956
Tuition 10-1300 13,685 33,533 50,000
GED Testing Center Fees 10-1991 0 30,000 40,000
Unrestricted Miscellaneous Revenues 10-1XXX 4,298,526 3,025,000 4,455,000
SUBTOTAL  40,329,182 40,546,183 43,500,956
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 155,240,299 0 0
Supplemental Core Curriculum Standards Aid 10-3112 16,980,835 0 0
Education Opportunity Aid 10-3117 153,262,836 0 0
Discretionary Education Opportunity Aid 10-3118 11,025,479 0 0
Transportation Aid 10-3120 5,339,317 0 0
Special Education Aid 10-3130 18,027,166 0 0
Bilingual Education 10-3140 4,004,664 0 0
Extraordinary Aid 10-3131 1,151,561 1,328,889 1,028,889
Consolidated Aid 10-3195 3,114,128 0 0
Other State Aids 10-3XXX 269,333 2,550,060 0
Categorical Special Education Aid 10-3132 0 13,122,932 13,376,859
Equalization Aid 10-3176 0 317,511,140 325,280,233
Categorical Security Aid 10-3177 0 9,616,794 9,974,760
Adjustment Aid 10-3178 0 45,969,202 36,734,326
Categorical Transportation Aid 10-3121 0 2,886,325 3,740,215
SUBTOTAL  368,415,618 392,985,342 390,135,282
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 630,909 1,070,000 1,009,365
SUBTOTAL  630,909 1,070,000 1,009,365
Adjustment for Prior Year Encumbrances  0 1,229,054 0
Actual Revenues (Over)/Under Expenditures  -2,746,512 0 0
TOTAL OPERATING BUDGET  407,059,475 454,259,377 453,577,125
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 200,034 0 93,812
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 900,000 1,500,000 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 1,300,000
Early Childhood Program Aid 20-3211 18,337,676 0 0
Demonstrably Effective Program Aid 20-3212 11,646,627 0 0
Preschool Education Aid 20-3218 0 45,994,485 46,480,198
Preschool Expansion Aid 20-3215 25,211,362 0 0
Other Restricted Entitlements 20-32XX 3,039,367 2,892,122 2,568,987
TOTAL REVENUES FROM STATE SOURCES  59,135,032 50,386,607 50,349,185
Revenues from Federal Sources:
Title I 20-4411-4416 15,368,406 13,339,598 19,550,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 6,001,151 6,609,815 6,580,806
Vocational Education 20-4430 0 215,098 196,208
Adult Basic Education 20-4440 603,467 597,800 602,000
Private Industry Council (JTPA) 20-4700 0 214,459 225,124
Other 20-4XXX 7,957,417 5,512,002 4,170,859
TOTAL REVENUES FROM FEDERAL SOURCES  29,930,441 26,488,772 31,324,997
Transfers from Operating Budget-PreK 20-5200 3,245,638 3,944,501 0
TOTAL GRANTS AND ENTITLEMENTS  92,511,145 80,819,880 81,767,994
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 140,956 833
Transfers from Other Funds 40-5200 51,287 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 374,285 326,508 365,829
TOTAL REVENUES FROM LOCAL SOURCES  374,285 326,508 365,829
Revenues from State Sources:
Debt Service Aid Type II 40-3160 962,850 839,939 943,238
TOTAL LOCAL REPAYMENT OF DEBT  1,388,422 1,307,403 1,309,900
Actual Revenues (Over)/Under Expenditures  -143,238 0 0
TOTAL REPAYMENT OF DEBT  1,245,184 1,307,403 1,309,900
TOTAL REVENUES/SOURCES  500,815,804 536,386,660 536,655,019
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 3,245,638 3,944,501 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  497,570,166 532,442,159 536,655,019

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX23,950,60116,780,85711,970,421
Special Education 11-2XX-100-XXX2,650,5531,002,8673,365,714
Bilingual Education 11-240-100-XXX52,92884,518110,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,25304,487
School Sponsored Athletics 11-402-100-XXX53,50053,50053,500
Before/After School Programs 11-421-XXX-XXX00142,360
Summer School 11-422-XXX-XXX001,122,816
Alternative Education Programs 11-423-XXX-XXX00301,408
Other Supplemental/At-Risk Programs 11-424-XXX-XXX002,150,434
Community Services Programs/Operations 11-800-330-XXX653,680557,379336,518
Support Services:
Tuition 11-000-100-XXX40,897,40246,797,08545,298,984
Attendance and Social Work Services 11-000-211-XXX559,274536,998490,586
Health Services 11-000-213-XXX1,538,3251,320,7011,305,392
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2177,178,9088,046,9158,629,047
Guidance 11-000-218-XXX2,440,8972,016,9722,223,786
Child Study Teams 11-000-219-XXX10,843,81311,831,11813,144,543
Improvement of Instructional Services 11-000-221-XXX8,120,0218,098,1768,340,462
Educational Media Services - School Library 11-000-222-XXX1,275,1291,226,6381,034,811
Instructional Staff Training Services 11-000-223-XXX771,850720,621694,700
General Administration 11-000-230-XXX4,071,8145,486,3165,531,319
School Administration 11-000-240-XXX1,500,914729,840264,973
Central Svcs & Admin Info Technology 11-000-25X-XXX7,949,4888,905,6288,063,364
Operation and Maintenance of Plant Services 11-000-26X-XXX37,901,92942,098,00643,632,692
Student Transportation Services 11-000-270-XXX16,092,85717,559,52018,859,469
Personal Services - Employee Benefits 11-XXX-XXX-2XX31,175,71423,669,22026,388,460
Food Services 11-000-310-XXX5,106,72300
Total Support Services Expenditures 177,425,058179,043,754183,902,588
TOTAL GENERAL CURRENT EXPENSE 204,795,573197,522,875203,460,246
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X716,1541,550,576931,155
Facilities Acquisition and Construction Services 12-000-4XX-XXX350,3801,545,097990,000
TOTAL CAPITAL EXPENDITURES 1,066,5343,095,6731,921,155
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX558,750662,0190
Support Services 13-422-200-XXX126,20027,4910
Total Summer School 684,950689,5100
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX147,229130,46490,000
Support Services 13-601-200-XXX37,56117,06210,000
Total Accredited Evening/Adult HS/Post-Grad. 184,790147,526100,000
Adult Education - Local:
Instruction 13-602-100-XXX917,994801,392594,912
Support Services 13-602-200-XXX191,434354,859290,198
Total Adult Education - Local 1,109,4281,156,251885,110
Vocational Evening - Local:
Support Services 13-629-200-XXX40,48949,2470
Total Vocational Evening - Local 40,48949,2470
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX43900
Total Evening School for Foreign-Born - Local 43900
GED Testing Centers 13-640-200-XXX030,00040,000
TOTAL SPECIAL SCHOOLS 2,020,0962,072,5341,025,110
Transfer of Funds to Charter Schools 10-000-100-56X4,426,19710,788,83412,436,103
General Fund Contribution to SBB 10-000-520-930194,751,075240,779,461234,734,511
OPERATING BUDGET GRAND TOTAL 407,059,475454,259,377453,577,125
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX200,034093,812
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,763,0312,332,7081,045,489
Support Services 20-218-200-XXX41,781,54547,596,27845,414,709
Facilities Acquisition and Construction Services 20-218-400-XXX4,46210,00020,000
Contribution to Charter Schools 20-218-100-56X1,63400
Transfer to General Fund 20-218-520-930001,300,000
TOTAL PRESCHOOL EDUCATION AID 43,550,67249,938,98647,780,198
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X178,71800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 178,71800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX97,29699,764100,882
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,518,7022,231,7631,916,230
Nonpublic Handicapped Services 20-XXX-XXX-XXX291,420351,392345,136
Nonpublic Nursing Services 20-XXX-XXX-XXX137,803137,803136,179
Nonpublic Technology Initiative 20-XXX-XXX-XXX71,40071,40070,560
Other Special Projects 20-XXX-XXX-XXX922,74600
Total State Projects 46,768,75752,831,10850,349,185
Federal Projects:
Title I 20-XXX-XXX-XXX15,368,4066,789,57212,999,975
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX6,001,1516,609,8156,580,806
Vocational Education 20-XXX-XXX-XXX0215,098196,208
Adult Basic Education 20-XXX-XXX-XXX603,467597,800602,000
Private Industry Council (JTPA) 20-XXX-XXX-XXX0214,459225,124
Other Special Projects 20-XXX-XXX-XXX1,414,3365,512,0024,170,859
Total Federal Projects 23,387,36019,938,74624,774,972
Grant & Entitlements Cont to SBB 20-XXX-XXX-93022,154,9948,050,0266,550,025
TOTAL GRANTS AND ENTITLEMENTS 92,511,14580,819,88081,767,994
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,245,1841,307,4031,309,900
TOTAL REPAYMENT OF DEBT 1,245,1841,307,4031,309,900
Total Expenditures 500,815,804536,386,660536,655,019

 

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 Budget24,143,87726,034,38620,455,2363,183,436
  Repayment of Debt-1,449141,7898330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve849,6482,509,3701,659,7220
      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 Cost14,58715,39116,00716,45216,580
Total Classroom Instruction8,8088,7488,9679,2569,368
Classroom-Salaries and Benefits8,4988,3908,4038,6558,748
Classroom-General Supplies and Textbooks268302476499466
Classroom-Purchased Services and Other425588102153
Total Support Services2,5943,1653,5113,5083,502
Support Services-Salaries and Benefits2,4632,9953,2903,2743,264
Total Administrative Costs1,3601,3471,4571,5241,460
Administration-Salaries and Benefits1,1231,1411,1881,2261,188
Total Operations and Maintenance of Plant1,7051,7911,9392,0282,104
Operations & Maintenance of Plant-Salary & Ben.517563541578627
Total Food Services Costs0213000
Total Extracurricular Costs7278889191
Total Equipment Costs1130566847
Employee Benefits as a % of Salaries26.126.525.725.225.7

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 15-5200194,751,075240,779,461234,734,511
Restricted State Entitlements 15-32XX15,611,9131,500,0001,300,000
Restricted Federal Entitlements 15-44XX6,543,0816,550,0266,550,025
Total SBB Resources 216,906,069248,829,487242,584,536
Appropriations:
Instruction 15-XXX-100-XXX147,899,656166,748,015155,515,414
Support Services 15-XXX-2XX-XXX68,998,06780,433,69473,336,561
Equipment 15-XXX-XXX-73X8,34740,395157,914
Total SBB Appropriations 216,906,070248,829,487242,584,536

 

Unusual Revenues and Appropriations
SourceAmountDescription
sale of dist. buildings2,500,000 sale of 33/35 Church due to 90 Delaware
Total Unusual Revenues2,500,000 

 

Shared Services
  • Transporation jointure with City of Passaic; transporation through Passai
  • c ESC, Essex ESC, Union ESC; participation in Morris County Co-op; shared
  • special education servies with other LEAs and Services as available;
  • shared services with the City of Paterson for recreational events and
  • facilities; shared feasibility study with the City of Paterson approved
  • for recreational grounds and facilities; shared services pending with
  • the City of Paterson on other services and/or products for fuel, supplies
  • etc.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,955,956 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)9,331,884,808 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4175 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,321,785 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)9,331,884,808 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4214 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,955,956 (G)
Estimated Equalized Valuation (as of 10/01/2008)8,887,315,034 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4383 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,321,785 (J)
Estimated Equalized Valuation (as of 10/01/2008)8,887,315,034 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4424 (L)