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User Friendly Budgets
2009

PASSAIC - POMPTON LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5391,4991,485
Pupils on Roll Regular Shared-Time200
spacing
Pupils on Roll - Special Full-Time267260246
Pupils on Roll - Special Shared-Time950
Private School Placements282624
spacing
Pupils Sent to Other Dists-Spec Ed Prog7914
Pupils Received118117108
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 629,797 506,125
Revenues from Local Sources:
Local Tax Levy 10-1210 19,908,050 20,375,740 21,518,703
Tuition 10-1300 1,691,670 1,695,799 1,530,290
Interest Earned on Capital Reserve Funds 10-1XXX 2,456 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 109,842 110,002 65,000
SUBTOTAL  21,712,018 22,181,541 23,113,993
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,485,685 0 0
Supplemental Core Curriculum Standards Aid 10-3112 264,666 0 0
Transportation Aid 10-3120 30,999 0 0
Special Education Aid 10-3130 985,552 0 0
Bilingual Education 10-3140 44,294 0 0
Extraordinary Aid 10-3131 221,117 522,275 274,986
Consolidated Aid 10-3195 197,311 0 0
Additional Formula Aid 10-3196 234,824 0 0
Other State Aids 10-3XXX 2,606 0 0
Categorical Special Education Aid 10-3132 0 883,869 892,291
Equalization Aid 10-3176 0 3,178,586 3,159,530
Categorical Security Aid 10-3177 0 134,026 136,295
Categorical Transportation Aid 10-3121 0 159,621 167,986
SUBTOTAL  4,467,054 4,878,377 4,631,088
Adjustment for Prior Year Encumbrances  0 176,913 0
Actual Revenues (Over)/Under Expenditures  18,825 0 0
TOTAL OPERATING BUDGET  26,197,897 27,866,628 28,251,206
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,623 8,367 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 96,755 105,882 105,882
TOTAL REVENUES FROM STATE SOURCES  96,755 105,882 105,882
Revenues from Federal Sources:
Title I 20-4411-4416 63,476 97,986 94,416
I.D.E.A. Part B (Handicapped) 20-4420-4429 421,013 441,545 406,089
Other 20-4XXX 46,425 65,134 59,686
TOTAL REVENUES FROM FEDERAL SOURCES  530,914 604,665 560,191
TOTAL GRANTS AND ENTITLEMENTS  635,292 718,914 666,073
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 2
Revenues from Local Sources:
Local Tax Levy 40-1210 132,733 136,949 302,602
TOTAL REVENUES FROM LOCAL SOURCES  132,733 136,949 302,602
Revenues from State Sources:
Debt Service Aid Type II 40-3160 28,247 29,145 28,220
TOTAL LOCAL REPAYMENT OF DEBT  160,980 166,095 330,824
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  160,979 166,095 330,824
TOTAL REVENUES/SOURCES  26,994,168 28,751,637 29,248,103

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,807,0967,843,6258,125,718
Special Education 11-2XX-100-XXX2,685,1072,918,6923,050,593
Basic Skills/Remedial 11-230-100-XXX318,870376,120383,244
Bilingual Education 11-240-100-XXX210,128225,378234,190
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX162,270162,801164,278
School Sponsored Athletics 11-402-100-XXX395,227433,035424,668
Support Services:
Tuition 11-000-100-XXX1,604,4291,728,8311,577,545
Attendance and Social Work Services 11-000-211-XXX15,79216,42317,080
Health Services 11-000-213-XXX322,255346,976353,899
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217518,224532,505597,267
Guidance 11-000-218-XXX526,150543,826512,043
Child Study Teams 11-000-219-XXX658,309705,819717,946
Improvement of Instructional Services 11-000-221-XXX420,984469,761481,972
Educational Media Services - School Library 11-000-222-XXX437,450450,325451,731
Instructional Staff Training Services 11-000-223-XXX26,84820,83520,000
General Administration 11-000-230-XXX430,056580,932523,209
School Administration 11-000-240-XXX1,205,0561,325,2811,294,616
Central Svcs & Admin Info Technology 11-000-25X-XXX445,276422,453417,771
Operation and Maintenance of Plant Services 11-000-26X-XXX2,737,3102,840,8852,931,677
Student Transportation Services 11-000-270-XXX803,942844,563881,013
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,422,7234,895,2905,074,689
Food Services 11-000-310-XXX6,81100
Total Support Services Expenditures 14,581,61515,724,70515,852,458
TOTAL GENERAL CURRENT EXPENSE 26,160,31327,684,35628,235,149
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X17,338172,2290
Facilities Acquisition and Construction Services 12-000-4XX-XXX20,24600
TOTAL CAPITAL EXPENDITURES 37,584172,2290
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X010,04316,057
OPERATING BUDGET GRAND TOTAL 26,197,89727,866,62828,251,206
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,6238,3670
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,35813,89713,897
Nonpublic Auxiliary Services 20-XXX-XXX-XXX14,23718,91118,911
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,96244,59444,594
Nonpublic Nursing Services 20-XXX-XXX-XXX18,45118,76018,760
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,5609,7209,720
Other Special Projects 20-XXX-XXX-XXX4,18700
Total State Projects 96,755105,882105,882
Federal Projects:
Title I 20-XXX-XXX-XXX63,47697,98694,416
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX421,013441,545406,089
Other Special Projects 20-XXX-XXX-XXX46,42565,13459,686
Total Federal Projects 530,914604,665560,191
TOTAL GRANTS AND ENTITLEMENTS 635,292718,914666,073
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0166,095330,824
Additional State School Building Aid-Ch.177 40-702-510-XXX160,97900
Total Additional State School Building Aid 160,97900
TOTAL REPAYMENT OF DEBT 160,979166,095330,824
Total Expenditures 26,994,16828,751,63729,248,103

 

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 Budget665,903846,147745,075545,075
  Repayment of Debt1220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve45,66184,33911
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve936,217834,850306,1250
      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 Cost12,60813,07014,02014,25514,900
Total Classroom Instruction7,1697,6158,1878,2308,713
Classroom-Salaries and Benefits6,8637,1657,8657,9478,400
Classroom-General Supplies and Textbooks236359183220211
Classroom-Purchased Services and Other719013963102
Total Support Services1,8922,0022,2292,1892,270
Support Services-Salaries and Benefits1,6891,8121,9711,9521,987
Total Administrative Costs1,4291,4251,5321,6311,615
Administration-Salaries and Benefits1,2641,2941,3661,3801,431
Total Operations and Maintenance of Plant1,7331,6581,6851,7981,890
Operations & Maintenance of Plant-Salary & Ben.698699783827864
Total Food Services Costs54000
Total Extracurricular Costs380367387408411
Total Equipment Costs6100980
Employee Benefits as a % of Salaries26.827.629.828.829.2

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
  • JOINT TRANSPORTATION - PASSAIC CO.ED. SERVICES COMM.
  • JOINT TRANSPORTATION - LAKELAND REGIONAL HIGH SCHOOL
  • JOINT ITV FOR INSTRUCTION - HAWTHORNE HIGH SCHOOL
  • JOINT MAINTENANCE & DISPOSAL - BOROUGH OF POMPTON LAKES
  • JOINT AUTISTIC PROGRAM - RINGWOOD MIDDLE SCHOOL
  • JOINT AUTISTIC PROGRAM - LAKELAND REGIONAL HIGH SCHOOL
  • JOINT PURCHASING - ED DATA SERVICES

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,518,703 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)641,153,234 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.3562 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,821,305 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)641,153,234 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.4034 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,518,703 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,562,026,914 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3776 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,821,305 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,562,026,914 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3970 (L)