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User Friendly Budgets
2008

PASSAIC - PASSAIC COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,0722,3632,603
Pupils on Roll Regular Shared-Time010
Pupils on Roll Reg Accr. Adult High Sch242194200
spacing
Pupils on Roll - Special Full-Time445437450
Pupils on Roll - Special Shared-Time130
Post-Secondary - Full Time272630

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 143,276 0
Revenues from Local Sources:
County Tax Levy 10-1210 7,144,585 7,044,585 7,044,585
Tuition from LEAs 10-1310 29,453,569 33,230,969 35,807,521
Other Tuition 10-1320-1340 301,005 325,150 345,000
Unrestricted Miscellaneous Revenues 10-1XXX 237,881 190,000 190,000
SUBTOTAL  37,137,040 40,790,704 43,387,106
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,752,321 5,752,321 0
Special Education Aid 10-3130 1,294,471 1,294,471 0
Bilingual Education 10-3140 109,468 109,468 0
County Vocational Education Program Aid 10-3180 3,812,047 3,812,047 0
Aid for Adult and Post-Graduate Programs 10-3191 0 268,620 0
Post-Secondary Vocational Program Aid 10-3192 40,540 40,540 0
Consolidated Aid 10-3195 546,647 546,647 0
Additional Formula Aid 10-3196 424,516 861,768 0
Other State Aids 10-3XXX 188,546 184,936 216,504
Categorical Special Education Aid 10-3132 0 0 1,601,462
Equalization Aid 10-3176 0 0 16,907,637
Categorical Security Aid 10-3177 0 0 1,044,133
SUBTOTAL  12,168,556 12,870,818 19,769,736
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 32,857 20,000 20,000
Adjustment for Prior Year Encumbrances  0 1,351,808 0
Actual Revenues (Over)/Under Expenditures  -1,683,644 0 0
TOTAL OPERATING BUDGET  47,654,809 55,176,606 63,176,842
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,170 0 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 4,196 0
Demonstrably Effective Program Aid 20-3212 2,631,516 2,595,042 0
Other Restricted Entitlements 20-32XX 124,263 862,203 28,647
TOTAL REVENUES FROM STATE SOURCES  2,755,779 3,461,441 28,647
Revenues from Federal Sources:
Title I 20-4411-4416 1,522,311 1,893,997 1,127,174
Title VI 20-4417-4418 0 0 23,752
I.D.E.A. Part B (Handicapped) 20-4420-4429 564,758 627,579 529,887
Vocational Education 20-4430 0 601,975 511,678
Adult Basic Education 20-4440 213,320 244,924 208,185
Other 20-4XXX 949,886 1,199,909 301,631
TOTAL REVENUES FROM FEDERAL SOURCES  3,250,275 4,568,384 2,702,307
TOTAL GRANTS AND ENTITLEMENTS  6,010,224 8,029,825 2,730,954
TOTAL REVENUES/SOURCES  53,665,033 63,206,431 65,907,796

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,592,45311,771,52714,393,744
Basic Skills/Remedial 11-230-100-XXX479,841278,349657,429
Bilingual Education 11-240-100-XXX150,415191,099199,963
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX489,371484,555530,694
School Sponsored Athletics 11-402-100-XXX804,002920,995901,025
Support Services:
Attendance and Social Work Services 11-000-211-XXX461,224559,003585,689
Health Services 11-000-213-XXX341,722374,350389,228
Guidance 11-000-218-XXX2,784,1903,362,5663,096,357
Child Study Teams 11-000-219-XXX690,459737,025823,271
Improvement of Instructional Services 11-000-221-XXX1,851,4892,006,6552,206,709
Educational Media Services - School Library 11-000-222-XXX983,0411,274,2621,345,741
Instructional Staff Training Services 11-000-223-XXX2,0764,3504,350
General Administration 11-000-230-XXX1,168,8911,488,6871,498,066
School Administration 11-000-240-XXX718,055848,269826,650
Central Svcs & Admin Info Technology 11-000-25X-XXX1,092,8201,455,7741,537,432
Operation and Maintenance of Plant Services 11-000-26X-XXX7,226,3108,067,5208,381,636
Student Transportation Services 11-000-270-XXX719,797832,939895,869
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,037,0299,538,32011,919,577
Total Support Services Expenditures 26,077,10330,549,72033,510,575
TOTAL GENERAL CURRENT EXPENSE 44,720,30851,644,87659,404,903
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X900,423318,960350,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX267,526871,8891,124,355
TOTAL CAPITAL EXPENDITURES 1,167,9491,190,8491,474,355
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX25,78400
Support Services 13-4XX-200-XXX024,30523,505
Total Other Special Schools 25,78424,30523,505
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX282,485650,891546,877
Support Services 13-601-200-XXX182,288221,976268,390
Total Accredited Evening/Adult HS/Post-Grad. 464,773872,867815,267
Adult Education - Local:
Instruction 13-602-100-XXX231,675270,906296,243
Support Services 13-602-200-XXX288,207363,314336,980
Total Adult Education - Local 519,882634,220633,223
Vocational Evening - Local:
Instruction 13-629-100-XXX150,665130,850137,571
Support Services 13-629-200-XXX45,42561,30052,429
Total Vocational Evening - Local 196,090192,150190,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,4304,5984,250
Support Services 13-631-200-XXX5854020
Total Evening School for Foreign-Born - Local 5,0155,0004,250
TOTAL SPECIAL SCHOOLS 1,766,5522,340,8812,297,584
OPERATING BUDGET GRAND TOTAL 47,654,80955,176,60663,176,842
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,17000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX2,436,0282,435,0420
Support Services 20-212-200-XXX195,488164,1960
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 2,631,5162,599,2380
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX124,263862,20328,647
Total State Projects 2,755,7793,461,44128,647
Federal Projects:
Title I 20-XXX-XXX-XXX1,522,3111,893,9971,127,174
Title VI 20-XXX-XXX-XXX0023,752
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX564,758627,579529,887
Vocational Education 20-XXX-XXX-XXX0601,975511,678
Adult Basic Education 20-XXX-XXX-XXX213,320244,924208,185
Other Special Projects 20-XXX-XXX-XXX949,8861,199,909301,631
Total Federal Projects 3,250,2754,568,3842,702,307
TOTAL GRANTS AND ENTITLEMENTS 6,010,2248,029,8252,730,954
REPAYMENT OF DEBT
Total Expenditures 53,665,03363,206,43165,907,796

 

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 Budget1,139,4562,083,7432,165,4672,165,467
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve36,92228,21228,21228,212
      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 Cost19,32718,98819,15819,09619,176
Total Classroom Instruction8,2679,95110,1249,83610,281
Classroom-Salaries and Benefits7,6109,2659,4389,0239,409
Classroom-General Supplies and Textbooks558590492666650
Classroom-Purchased Services and Other10096195147222
Total Support Services5,3163,6423,6473,7613,562
Support Services-Salaries and Benefits4,8923,3013,2993,3003,190
Total Administrative Costs1,5541,4331,5061,5771,527
Administration-Salaries and Benefits1,2031,1811,1491,1571,182
Total Operations and Maintenance of Plant3,4393,2563,1713,2023,113
Operations & Maintenance of Plant-Salary & Ben.1,8011,7521,7661,6661,659
Total Food Services Costs00000
Total Extracurricular Costs626608592586557
Total Equipment Costs1743620113114
Employee Benefits as a % of Salaries25.824.827.726.531.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.