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User Friendly Budgets
2011-2012

PASSAIC - LITTLE FALLS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time809808805
spacing
Pupils on Roll - Special Full-Time128120118
Private School Placements468
spacing
Pupils Received244

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 113,216 0
Withdrawal from Current Expense Emergency Rsv 10-312 0 100,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 287,500
Transfers from Other Funds 10-5200 150,728 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,250,627 12,113,531 12,355,802
Tuition 10-1300 147,035 110,463 174,199
Interest Earned on Current Expense Emergency Res 10-1XXX 0 400 200
Interest Earned on Capital Reserve Funds 10-1XXX 3,114 1,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 21,759 5,500 2,000
SUBTOTAL  11,422,535 12,230,894 12,532,701
Revenues from State Sources:
Extraordinary Aid 10-3131 221,602 221,602 200,552
Other State Aids 10-3XXX 10,390 0 0
Categorical Special Education Aid 10-3132 382,707 173,689 297,467
Categorical Security Aid 10-3177 45,336 0 0
Adjustment Aid 10-3178 39,166 0 0
Categorical Transportation Aid 10-3121 101,207 0 0
SUBTOTAL  800,408 395,291 498,019
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 34,652 10,970 9,410
Education Jobs Fund 18-4522 0 0 26,242
SUBTOTAL  34,652 10,970 35,652
Adjustment for Prior Year Encumbrances  0 64,383 0
Actual Revenues (Over)/Under Expenditures  -185,182 0 0
TOTAL OPERATING BUDGET  12,223,141 12,914,754 13,353,872
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,855 0 0
TOTAL REVENUES FROM STATE SOURCES  6,855 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 29,509 25,083 41,137
Title II 20-4451-4455 0 21,226 22,902
Title III 20-4491-4494 0 9,223 5,667
I.D.E.A. Part B (Handicapped) 20-4420-4429 272,212 149,146 163,001
Other 20-4XXX 32,658 8,361 0
TOTAL REVENUES FROM FEDERAL SOURCES  334,379 213,039 232,707
TOTAL GRANTS AND ENTITLEMENTS  341,234 213,039 232,707
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 229,660 233,585 223,676
TOTAL REVENUES FROM LOCAL SOURCES  229,660 233,585 223,676
TOTAL LOCAL REPAYMENT OF DEBT  229,660 233,585 223,676
TOTAL REPAYMENT OF DEBT  229,660 233,585 223,676
TOTAL REVENUES/SOURCES  12,794,035 13,361,378 13,810,255
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,794,035 13,361,378 13,810,255

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,721,9213,866,3654,193,621
Special Education 11-2XX-100-XXX1,686,0041,801,4332,079,910
Basic Skills/Remedial 11-230-100-XXX91,41995,097123,186
Bilingual Education 11-240-100-XXX84,77889,02390,763
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX46,16930,00030,000
Support Services:
Tuition 11-000-100-XXX254,741273,048334,042
Health Services 11-000-213-XXX226,995248,635238,352
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217416,848493,776453,942
Guidance 11-000-218-XXX91,77761,38462,508
Child Study Teams 11-000-219-XXX552,360566,340573,369
Improvement of Instructional Services 11-000-221-XXX9261,83930,300
Educational Media Services - School Library 11-000-222-XXX367,806349,961160,072
Instructional Staff Training Services 11-000-223-XXX9,00010,00010,000
General Administration 11-000-230-XXX361,159367,622322,218
School Administration 11-000-240-XXX453,717448,958441,046
Central Svcs & Admin Info Technology 11-000-25X-XXX219,779237,208248,185
Operation and Maintenance of Plant Services 11-000-26X-XXX870,319973,003944,854
Student Transportation Services 11-000-270-XXX415,642451,134460,428
Interest Earned on Current Expense Emergency Res 10-6070400200
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,320,3662,498,5002,268,876
Food Services 11-000-310-XXX18,00018,0000
Total Support Services Expenditures 6,579,4356,999,4086,548,192
TOTAL GENERAL CURRENT EXPENSE 12,209,72612,881,72613,065,872
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X13,4157,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX025,02814,679
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100272,821
TOTAL CAPITAL EXPENDITURES 13,41533,028288,000
OPERATING BUDGET GRAND TOTAL 12,223,14112,914,75413,353,872
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX6,85500
Total State Projects 6,85500
Federal Projects:
Title I 20-XXX-XXX-XXX29,50925,08341,137
Title II 20-XXX-XXX-XXX021,22622,902
Title III 20-XXX-XXX-XXX09,2235,667
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX272,212149,146163,001
Other Special Projects 20-XXX-XXX-XXX32,6588,3610
Total Federal Projects 334,379213,039232,707
TOTAL GRANTS AND ENTITLEMENTS 341,234213,039232,707
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX229,660233,585223,676
TOTAL REPAYMENT OF DEBT 229,660233,585223,676
Total Expenditures 12,794,03513,361,37813,810,255
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,794,03513,361,37813,810,255

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget377,724356,730356,730356,730
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve276,699426,750427,750140,750
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve168,975113,21600
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000200,000100,400100,600
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,75412,22012,54513,10013,295
Total Classroom Instruction7,0537,5007,7668,0578,735
Classroom-Salaries and Benefits6,5887,0757,2937,5418,298
Classroom-General Supplies and Textbooks336272298327216
Classroom-Purchased Services and Other129153175189221
Total Support Services2,1632,2132,2532,3462,007
Support Services-Salaries and Benefits1,9931,9961,9882,0661,705
Total Administrative Costs1,3341,3511,3191,4001,329
Administration-Salaries and Benefits1,0951,1331,0951,1381,134
Legal Costs045263027
Total Operations and Maintenance of Plant1,1111,0571,1261,2121,162
Operations & Maintenance of Plant-Salary & Ben.627585662702672
Total Food Services Costs201919190
Total Extracurricular Costs5862414241
Total Equipment Costs1714780
Employee Benefits as a % of Salaries24.527.530.230.225.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Gasoline for busses and trucks purchased from Little Falls Twsp.
  • Little Falls Twsp. provides some salting for school properties
  • Food Service operation satellited with PVHS
  • Ed Data for all supply purchasing
  • Participate in NJSBAI for Workers Comp/Property/Liability insurance
  • ACES for electric costs
  • Special Education Tuition Programs offered to other LEA's

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,234,666 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,919,873,500 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6373 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,475,872 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,919,873,500 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6498 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,234,666 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,901,680,431 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6434 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,475,872 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,901,680,431 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6560 (L)

 

Administrative Salaries
Employee Name: BISIGNANO 
Job TitleCoordinator/Dir./Mgr./Supvr. MAIN 
Base Annual Salary84,149 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysNA 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,138 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Glassman 
Job TitlePsychologist 
Base Annual Salary99,890 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/10/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysNA 
Benefits: 
Allowances
Bonuses
Stipends8,324 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other11,639 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: VACANCY 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary110,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/1213 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysNA 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,393 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments