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User Friendly Budgets
2008

PASSAIC - CLIFTON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time9,2819,4569,540
spacing
Pupils on Roll - Special Full-Time1,2271,2431,260
Private School Placements104115117
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog192418
Pupils Received1590
Pupils in State Facilities1455

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,880,307 1,481,762
Revenues from Local Sources:
Local Tax Levy 10-1210 101,312,881 104,970,064 107,469,728
Tuition 10-1300 118,770 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 8,000 8,000
Other Restricted Miscellaneous Revenues 10-1XXX 1,725,001 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 1,600,000 1,600,000
SUBTOTAL  103,156,652 106,578,064 109,077,728
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,314,755 4,314,755 0
Abbott-Bordered District Aid 10-3119 0 3,337,311 0
Transportation Aid 10-3120 1,897,782 1,897,782 0
Special Education Aid 10-3130 7,083,867 7,083,867 0
Bilingual Education 10-3140 748,722 748,722 0
Extraordinary Aid 10-3131 486,403 0 856,922
Consolidated Aid 10-3195 1,189,804 1,189,804 0
Additional Formula Aid 10-3196 500,125 1,015,254 0
Other State Aids 10-3XXX 3,434,145 635,579 0
Categorical Special Education Aid 10-3132 0 0 5,802,037
Equalization Aid 10-3176 0 0 17,708,007
Categorical Security Aid 10-3177 0 0 1,672,116
Categorical Transportation Aid 10-3121 0 0 1,335,763
SUBTOTAL  19,655,603 20,223,074 27,374,845
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 51,486 0 0
SUBTOTAL  51,486 0 0
Adjustment for Prior Year Encumbrances  0 2,623,537 0
Actual Revenues (Over)/Under Expenditures  2,038,369 0 0
TOTAL OPERATING BUDGET  124,902,110 131,304,982 137,934,335
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 15,636 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 916,565 907,791 0
Instructional Supplement Aid 20-3214 528,116 528,116 0
Other Restricted Entitlements 20-32XX 1,786,145 3,019,328 1,848,179
TOTAL REVENUES FROM STATE SOURCES  3,230,826 4,455,235 1,848,179
Revenues from Federal Sources:
Title I 20-4411-4416 1,248,926 1,096,599 932,109
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,201,385 2,471,626 2,100,882
Vocational Education 20-4430 0 75,575 64,239
Other 20-4XXX 742,656 645,169 548,393
TOTAL REVENUES FROM FEDERAL SOURCES  4,192,967 4,288,969 3,645,623
TOTAL GRANTS AND ENTITLEMENTS  7,439,429 8,744,204 5,493,802
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 375,000 300,000
Transfers from Other Funds 40-5200 251,676 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,588,773 4,630,607 4,277,809
TOTAL REVENUES FROM LOCAL SOURCES  4,588,773 4,630,607 4,277,809
Revenues from State Sources:
Debt Service Aid Type II 40-3160 205,227 202,193 406,440
TOTAL LOCAL REPAYMENT OF DEBT  5,045,676 5,207,800 4,984,249
Actual Revenues (Over)/Under Expenditures  -138,656 0 0
TOTAL REPAYMENT OF DEBT  4,907,020 5,207,800 4,984,249
TOTAL REVENUES/SOURCES  137,248,559 145,256,986 148,412,386

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX41,618,25541,354,24943,841,897
Special Education 11-2XX-100-XXX8,667,8769,193,1959,386,987
Basic Skills/Remedial 11-230-100-XXX1,334,7571,379,9131,960,296
Bilingual Education 11-240-100-XXX2,111,2292,212,3892,283,389
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX355,635415,129429,914
School Sponsored Athletics 11-402-100-XXX1,021,0541,101,0771,172,023
Community Services Programs/Operations 11-800-330-XXX13,00013,00013,000
Support Services:
Tuition 11-000-100-XXX8,195,62310,048,37710,279,661
Attendance and Social Work Services 11-000-211-XXX248,640289,393298,880
Health Services 11-000-213-XXX1,506,1601,636,9391,707,420
Students - Related & Extraordinary 11-000-216,2174,345,2344,180,6544,412,093
Guidance 11-000-218-XXX2,034,4352,048,5963,035,510
Child Study Teams 11-000-219-XXX1,699,4331,618,2101,691,813
Improvement of Instructional Services 11-000-221-XXX401,401385,787634,308
Educational Media Services - School Library 11-000-222-XXX2,355,7002,458,5352,611,233
Instructional Staff Training Services 11-000-223-XXX82,12588,00088,000
General Administration 11-000-230-XXX2,723,0572,683,4052,689,973
School Administration 11-000-240-XXX5,443,0905,568,3645,742,186
Central Svcs & Admin Info Technology 11-000-25X-XXX2,277,9622,483,9782,393,614
Operation and Maintenance of Plant Services 11-000-26X-XXX9,010,7088,804,4018,983,445
Student Transportation Services 11-000-270-XXX5,081,8385,117,2135,304,444
Personal Services - Employee Benefits 11-XXX-XXX-2XX21,624,04223,772,32126,391,174
Food Services 11-000-310-XXX10,14700
Total Support Services Expenditures 67,039,59571,184,17376,263,754
TOTAL GENERAL CURRENT EXPENSE 122,161,401126,853,125135,351,260
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,0008,000
Equipment 12-XXX-XXX-73X510,494250,973325,075
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,188,1983,168,8841,200,000
TOTAL CAPITAL EXPENDITURES 1,698,6923,427,8571,533,075
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X1,042,0171,024,0001,050,000
OPERATING BUDGET GRAND TOTAL 124,902,110131,304,982137,934,335
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15,63600
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX490,704486,4700
Support Services 20-212-200-XXX425,861421,3210
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 916,565907,7910
Instructional Supplement Aid:
Support Services 20-214-200-XXX528,116528,1160
TOTAL INSTRUCTIONAL SUPPLEMENT AID 528,116528,1160
Other State Projects:
Instruction 20-217-100-XXX0465,0000
Support Services 20-217-200-XXX0380,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0845,0000
Nonpublic Textbooks 20-XXX-XXX-XXX150,434142,017120,714
Nonpublic Auxiliary Services 20-XXX-XXX-XXX921,8541,181,3231,004,125
Nonpublic Handicapped Services 20-XXX-XXX-XXX396,213553,183470,206
Nonpublic Nursing Services 20-XXX-XXX-XXX204,114196,165166,740
Nonpublic Technology Initiative 20-XXX-XXX-XXX108,530101,64086,394
Other Special Projects 20-XXX-XXX-XXX5,00000
Total State Projects 3,230,8264,455,2351,848,179
Federal Projects:
Title I 20-XXX-XXX-XXX1,248,9261,096,599932,109
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,201,3852,471,6262,100,882
Vocational Education 20-XXX-XXX-XXX075,57564,239
Other Special Projects 20-XXX-XXX-XXX742,656645,169548,393
Total Federal Projects 4,192,9674,288,9693,645,623
TOTAL GRANTS AND ENTITLEMENTS 7,439,4298,744,2045,493,802
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,907,0205,207,8004,984,249
TOTAL REPAYMENT OF DEBT 4,907,0205,207,8004,984,249
Total Expenditures 137,248,559145,256,986148,412,386

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget6,693,6892,594,8762,094,8761,151,259
  Repayment of Debt351,137489,793300,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve146,489154,001162,001170,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,380,3071,918,452538,1450
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,94610,64410,86310,77211,214
Total Classroom Instruction6,1666,6306,7486,7147,027
Classroom-Salaries and Benefits5,8426,2616,4386,4166,693
Classroom-General Supplies and Textbooks252299236231259
Classroom-Purchased Services and Other7271746875
Total Support Services1,5001,6021,6651,6261,702
Support Services-Salaries and Benefits1,2841,3241,4151,3401,409
Total Administrative Costs1,1191,1851,2131,2251,238
Administration-Salaries and Benefits824868907894914
Total Operations and Maintenance of Plant9641,0111,0059811,001
Operations & Maintenance of Plant-Salary & Ben.591631645635652
Total Food Services Costs11000
Total Extracurricular Costs147161177174184
Total Equipment Costs4049262430
Employee Benefits as a % of Salaries27.228.630.830.732.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Use of School Facilities by City of Clifton/Department of Recreation
  • Use of School Facilities by Boys and Girls Club for after school programs
  • Geese Control Services with the City of Clifton
  • Gasoline Purchases through the City of Clifton
  • Snow Removal and other maintenance(tree removal,etc) with the City of
  • Clifton
  • Cooperative Bidding Services for School Supplies
  • Cooperative Bidding Services for Gas/Electricity (ACES)
  • Transportaion Contracts coordinated by Passaic County Educational
  • Services Commission
  • Food Service Agreements with Charter School and private schools
  • Transportation Services with the City of Clifton/Department of Recreation

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,469,728 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)5,279,398,981 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0356 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy111,747,537 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)5,279,398,981 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.1167 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,469,728 (G)
Estimated Equalized Valuation (as of 10/01/2007)11,121,668,444 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9663 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy111,747,537 (J)
Estimated Equalized Valuation (as of 10/01/2007)11,121,668,444 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0048 (L)