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User Friendly Budgets
2012-13

PASSAIC - PASSAIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time11,88012,03612,546
spacing
Pupils on Roll - Special Full-Time1,6821,5541,754
Pupils on Roll - Special Shared-Time02727
Private School Placements304302302
spacing
Pupils Sent to Contracted Preschool Prog450465442
Pupils Sent to Other Districts-Reg Prog775858
Pupils Sent to Other Dists-Spec Ed Prog799391
Pupils Received333
Pupils in State Facilities272828

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 9,204,650 51,700,035
Withdrawal from Emergency Rsv for Excess 10-312 0 4,343 0
Withdrawal from Cap Res-for Local Share 10-307 0 1,408,649 6,150,000
Withdrawal from Maint. Reserve 10-310 0 3,000,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 16,818,577 16,818,577 16,818,577
Tuition 10-1300 180,613 135,000 75,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,147 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,210,218 1,079,730 733,000
SUBTOTAL  18,215,555 18,033,307 17,626,577
Revenues from State Sources:
Extraordinary Aid 10-3131 970,055 1,077,169 970,055
Categorical Special Education Aid 10-3132 6,800,903 6,800,903 9,219,098
Educational Adequacy Aid 10-3175 7,059,459 7,059,459 19,998,279
Equalization Aid 10-3176 160,253,994 162,316,754 183,446,414
Categorical Security Aid 10-3177 0 0 5,422,420
Categorical Transportation Aid 10-3121 0 0 2,240,258
SUBTOTAL  175,084,411 177,254,285 221,296,524
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 760,830 428,311 445,388
SUBTOTAL  760,830 6,540,014 445,388
Actual Revenues (Over)/Under Expenditures  -4,718,260 0 0
TOTAL OPERATING BUDGET  189,342,536 215,445,248 297,218,524
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,048 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 2,211,426 1,700,000
Preschool Education Aid 20-3218 24,647,394 25,126,258 24,744,560
Other Restricted Entitlements 20-32XX 1,673,775 1,877,011 1,860,259
TOTAL REVENUES FROM STATE SOURCES  26,321,169 29,214,695 28,304,819
Revenues from Federal Sources:
Title I 20-4411-4416 10,068,256 7,078,745 7,490,698
Title II 20-4451-4455 1,193,993 1,115,273 950,489
Title III 20-4491-4494 1,228,343 1,013,151 1,159,408
Title IV 20-4471-4474 16,110 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 6,084,522 3,808,549 3,953,035
Adult Basic Education 20-4440 253,689 196,492 184,138
Other 20-4XXX 1,810,305 948,920 934,025
TOTAL REVENUES FROM FEDERAL SOURCES  20,655,218 14,161,130 14,671,793
Transfers from Operating Budget-PreK 20-5200 842,368 789,720 1,513,630
TOTAL GRANTS AND ENTITLEMENTS  47,821,803 44,165,545 44,490,242
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 321,834 311,829 179,920
TOTAL REVENUES FROM LOCAL SOURCES  321,834 311,829 179,920
Revenues from State Sources:
Debt Service Aid Type II 40-3160 483,054 468,041 270,050
TOTAL LOCAL REPAYMENT OF DEBT  804,888 779,871 449,970
TOTAL REPAYMENT OF DEBT  804,888 779,871 449,970
TOTAL REVENUES/SOURCES  237,969,227 260,390,664 342,158,736
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 842,368 789,720 1,513,630
TOTAL REVENUES/SOURCES NET OF TRANSFERS  237,126,859 259,600,944 340,645,106

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,926,90310,621,34231,433,647
Special Education 11-2XX-100-XXX2,924,2613,298,9624,058,644
Bilingual Education 11-240-100-XXX271,072328,751447,697
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7817,99610,890
School Sponsored Athletics 11-402-100-XXX701,167714,664826,521
Other Instructional Programs 11-4XX-100-XXX0011,000
Before/After School Programs 11-421-XXX-XXX1,46211,00061,439
Summer School 11-422-XXX-XXX0100,0000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX20,656155,673326,405
Community Services Programs/Operations 11-800-330-XXX84,17752,000140,000
Support Services:
Tuition 11-000-100-XXX26,565,48728,653,07330,731,578
Attendance and Social Work Services 11-000-211-XXX246,121221,119799,289
Health Services 11-000-213-XXX576,815665,7651,007,586
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,062,5052,107,23211,025,953
Guidance 11-000-218-XXX061,104124,448
Child Study Teams 11-000-219-XXX10,691,28511,027,1186,047,535
Improvement of Instructional Services 11-000-221-XXX1,935,3372,544,4453,414,226
Educational Media Services - School Library 11-000-222-XXX175,618183,266225,561
Instructional Staff Training Services 11-000-223-XXX285,382348,931835,339
General Administration 11-000-230-XXX1,824,5571,902,2842,200,558
School Administration 11-000-240-XXX819,0511,097,9321,461,947
Central Svcs & Admin Info Technology 11-000-25X-XXX3,089,5823,727,5123,949,789
Operation and Maintenance of Plant Services 11-000-26X-XXX13,070,16914,619,94333,560,312
Student Transportation Services 11-000-270-XXX6,148,0786,422,3587,743,121
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,374,52116,931,56219,052,499
Total Support Services Expenditures 80,864,50890,513,644122,179,741
TOTAL GENERAL CURRENT EXPENSE 94,794,987105,804,032159,495,984
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X85,28980,000228,976
Facilities Acquisition and Construction Services 12-000-4XX-XXX384,223733,3509,131,564
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931591,3501,408,6496,150,000
TOTAL CAPITAL EXPENDITURES 1,060,8622,221,99915,510,540
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX01,3071,307
Total Accredited Evening/Adult HS/Post-Grad. 01,3071,307
Adult Education - Local:
Instruction 13-602-100-XXX00185,944
Support Services 13-602-200-XXX0014,056
Total Adult Education - Local 00200,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX09,6029,602
Support Services 13-631-200-XXX03,1603,158
Total Evening School for Foreign-Born - Local 012,76212,760
TOTAL SPECIAL SCHOOLS 014,069214,067
Transfer of Funds to Charter Schools 10-000-100-56X721,3173,867,7377,980,000
General Fund Contribution to SBB 10-000-520-93092,765,370103,537,411114,017,933
OPERATING BUDGET GRAND TOTAL 189,342,536215,445,248297,218,524
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,04800
Preschool Education Aid:
Instruction 20-218-100-XXX10,449,47910,814,47911,282,589
Support Services 20-218-200-XXX15,040,28317,312,92516,675,601
TOTAL PRESCHOOL EDUCATION AID 25,489,76228,127,40427,958,190
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX162,737163,473122,605
Nonpublic Auxiliary Services 20-XXX-XXX-XXX654,701781,020752,344
Nonpublic Handicapped Services 20-XXX-XXX-XXX656,613676,911708,651
Nonpublic Nursing Services 20-XXX-XXX-XXX193,699193,699218,397
Adult Education 20-XXX-XXX-XXX021,90818,262
Other Special Projects 20-XXX-XXX-XXX6,02540,00040,000
Total State Projects 27,163,53730,004,41529,818,449
Federal Projects:
Title I 20-XXX-XXX-XXX6,375,4023,600,2303,380,729
Title II 20-XXX-XXX-XXX32,07343,66736,811
Title III 20-XXX-XXX-XXX1,228,3431,013,1511,159,408
Title IV 20-XXX-XXX-XXX14,75700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX6,084,5223,808,5493,953,035
Adult Basic Education 20-XXX-XXX-XXX253,689196,492184,138
Other Special Projects 20-XXX-XXX-XXX1,810,305948,920934,025
Total Federal Projects 15,799,0919,611,0099,648,146
Grant & Entitlements Cont to SBB 20-XXX-XXX-9304,856,1274,550,1215,023,647
TOTAL GRANTS AND ENTITLEMENTS 47,821,80344,165,54544,490,242
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX804,888779,871449,970
TOTAL REPAYMENT OF DEBT 804,888779,871449,970
Total Expenditures 237,969,227260,390,664342,158,736
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 237,126,859259,600,944342,158,736

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget11,774,29211,310,58552,410,3572,201,949
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,000,0016,414,7986,414,798264,798
      Adult Education Programs0000
      Maintenance Reserve5,000,0005,000,0002,000,0002,000,000
      Legal Reserve1,685,2593,176,8861,491,6270
      Tuition Reserve0000
      Current Expense Emergency Reserve1,004,3431,000,000995,657995,657
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost14,04613,39214,80515,14518,761
Total Classroom Instruction8,6278,4179,2499,46211,214
Classroom-Salaries and Benefits8,2047,9918,6838,8829,224
Classroom-General Supplies and Textbooks280303360368791
Classroom-Purchased Services and Other1431242072111,199
Total Support Services2,8602,4852,7842,8483,358
Support Services-Salaries and Benefits2,1801,8692,1592,2092,501
Total Administrative Costs1,2031,1151,2611,2901,312
Administration-Salaries and Benefits1,0719821,1061,1321,173
Legal Costs022141110
Total Operations and Maintenance of Plant1,0831,1001,2291,2572,584
Operations & Maintenance of Plant-Salary & Ben.501518581594624
Board Contribution to Food Services00000
Total Extracurricular Costs7576868892
Total Equipment Costs2211212141
Employee Benefits as a % of Salaries26.427.1303029.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 CategoryAccount2010-112011-122012-13
Resources:
General Fund Contribution 15-520092,765,370103,537,411114,017,933
Restricted Federal Entitlements 15-44XX4,856,1274,550,1215,023,647
Total SBB Resources 97,621,497108,087,532119,041,580
Appropriations:
Instruction 15-XXX-100-XXX64,662,29369,680,17474,389,498
Support Services 15-XXX-2XX-XXX30,025,69634,114,95937,675,831
Equipment 15-XXX-XXX-73X67,725199,547338,000
Total SBB Appropriations 97,621,497108,087,532119,041,580

 

Shared Services
  • Pupil Transportation-Jointure Transportation Routes-Joint transportation
  • with other school districts(Clifton, Paterson)that are coordinated by the
  • Passaic County Educational Services Commision.The jointures allow Passaic
  • to share the costs of tranportation and generate savings to the district.
  • Parental Contracts-The school district has six (6)parental contracts whe
  • re parents are paid to transport their child to a out of district special
  • education school.The payment to parents represents at least a 50% savings
  • over a private company providing transportation. City of Passaic-Recreati
  • on-The City of Passaic uses the various schools and stadium for recreatio
  • nal and cultural activities at no cost to the city. Election Services-The
  • City of Passaic uses the district's schools to conduct all elections.Ther
  • e is a nominal payment received from the city for the use of the schools.
  • The Board of Education pays the City of Passaic in accordance with state
  • law, fees and expenses to conduct the Annual School Election.Security-The
  • Board of Education has a Shared Services Agreement with the City of Passa
  • icto provide school resource officers for the school district.Rock Salt-T
  • he Board of Education purchases rock salt from the City of Passaic at a s
  • avings to the district.Diesel Fuel-The Board of Education purchases diese
  • fuel from the City of Passaic for its three(3) vehicles that require
  • diesel fuel at a savings to the district.Loaning of Equipment-The Board o
  • Education has a Shared Services Agreement with the City of Passaic to for
  • each entity to loan equipment in case of need.Community Groups-Use of
  • School Facilities-The Baord of Education permits local non-profit communi
  • ty groups to use our facilities for various local activities.In most case
  • all rental, custodial overtime and utility fees are waived because the
  • activity directly affects the school children of Passaic.Sale of Board
  • Personal Property-The Board of Education from time to time makes availabl
  • obsolete equipment and furniture to non-public schools and non-profit
  • 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 purchasing to save the district money.Amon them are the
  • following:Educational Data Services-Morris County Regional Educational
  • Services Commission-School Supplies-The Passaic Board of Education is a
  • participating member of the cooperative purchasing group administered by
  • Educational Data Servuices of Saddle Brook and coordinated thru the Morri
  • s County Regional Educational Services Commission. The district purhcases
  • school and office supplies with the purchasing power of over 170 school d
  • istrict.The district saved over $540,000 in the 2009-10 school year by pa
  • rticipating in this cooperative venture. New Jersey State Contract-

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,818,577 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,348,200,900 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2475 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,064,452 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,348,200,900 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2657 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,818,577 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,287,130,560 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5116 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,064,452 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,287,130,560 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5191 (L)

 

Administrative Salaries
Employee Name: Dr. Lawrence Everett 
Job TitleAssistant Superintendent 
Base Annual Salary200,480 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 10 
  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 Days 
Benefits: 
Allowances5,329 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,825 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum amount for buyback of sickdays 
   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: Dr. Robert Holster 
Job TitleSuperintendent 
Base Annual Salary177,500 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 10 
  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 Days 
Benefits: 
Allowances10,957 
Bonuses26,095 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other198 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  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 BenefitsBuy back sick days not to exceed 30000 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashMaximum of 15 days 
   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: Mr. James Shoop 
Job TitleBusiness Administrator Interim 
Base Annual Salary193,188 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract08/31/2012 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 10 
  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 Days 
Benefits: 
Allowances1,800 
Bonuses
Stipends12,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,461 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum amount for buyback of sickdays 
   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