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User Friendly Budgets
2008

PASSAIC - PATERSON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time21,36421,10621,156
Pupils on Roll Reg Accr. Adult High Sch901,0351,035
spacing
Pupils on Roll - Special Full-Time3,6853,4473,447
Private School Placements145252277
spacing
Pupils Sent to Contracted Preschool Prog3,3673,4763,400
Pupils Sent to Other Districts-Reg Prog161017
Pupils Sent to Other Dists-Spec Ed Prog182179192
Pupils Received136
Pupils in State Facilities156139139

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 15,514,827 18,428,798
Revenues from Local Sources:
Local Tax Levy 10-1210 36,016,971 36,016,971 37,457,650
Tuition 10-1300 2,400 25,578 33,533
Unrestricted Miscellaneous Revenues 10-1XXX 4,589,844 3,987,099 3,025,000
SUBTOTAL  40,609,215 40,029,648 40,516,183
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 155,240,299 155,240,299 0
Supplemental Core Curriculum Standards Aid 10-3112 16,980,835 16,980,835 0
Education Opportunity Aid 10-3117 153,262,836 153,262,836 0
Discretionary Education Opportunity Aid 10-3118 0 11,025,479 0
Transportation Aid 10-3120 5,339,317 5,339,317 0
Special Education Aid 10-3130 18,027,166 18,027,166 0
Bilingual Education 10-3140 4,004,664 4,004,664 0
Extraordinary Aid 10-3131 982,706 0 1,328,889
Consolidated Aid 10-3195 3,014,228 3,014,228 0
Other State Aids 10-3XXX 234,017 982,706 2,550,060
Categorical Special Education Aid 10-3132 0 0 13,122,932
Equalization Aid 10-3176 0 0 317,511,140
Categorical Security Aid 10-3177 0 0 9,616,794
Adjustment Aid 10-3178 0 0 45,969,202
Categorical Transportation Aid 10-3121 0 0 2,886,325
SUBTOTAL  357,086,068 367,877,530 392,985,342
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 701,391 1,009,984 1,070,000
SUBTOTAL  701,391 1,009,984 1,070,000
Adjustment for Prior Year Encumbrances  0 2,032,773 0
Actual Revenues (Over)/Under Expenditures  -1,405,133 0 0
TOTAL OPERATING BUDGET  396,991,541 426,464,762 453,000,323
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 116,800 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 900,000 1,500,000
Early Childhood Program Aid 20-3211 43,192,987 21,130,663 0
Demonstrably Effective Program Aid 20-3212 11,625,329 11,646,627 0
Preschool Education Aid 20-3218 0 0 45,994,485
Preschool Expansion Aid 20-3215 0 26,913,130 0
Other Restricted Entitlements 20-32XX 3,106,953 2,971,009 2,892,122
TOTAL REVENUES FROM STATE SOURCES  57,925,269 63,561,429 50,386,607
Revenues from Federal Sources:
Title I 20-4411-4416 15,369,593 13,339,598 13,339,598
I.D.E.A. Part B (Handicapped) 20-4420-4429 7,070,642 6,367,065 6,609,815
Vocational Education 20-4430 164,594 215,098 215,098
Adult Basic Education 20-4440 590,312 579,300 597,800
Private Industry Council (JTPA) 20-4700 0 194,946 214,459
Other 20-4XXX 5,594,990 4,303,515 5,512,002
TOTAL REVENUES FROM FEDERAL SOURCES  28,790,131 24,999,522 26,488,772
Transfers from Operating Budget-PreK/K 20-5200 0 3,245,638 3,944,501
TOTAL GRANTS AND ENTITLEMENTS  86,832,200 91,806,589 80,819,880
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 140,956
Revenues from Local Sources:
Local Tax Levy 40-1210 371,965 374,285 326,508
TOTAL REVENUES FROM LOCAL SOURCES  371,965 374,285 326,508
Revenues from State Sources:
Debt Service Aid Type II 40-3160 960,779 962,850 839,939
TOTAL LOCAL REPAYMENT OF DEBT  1,332,744 1,337,135 1,307,403
Actual Revenues (Over)/Under Expenditures  1,516 0 0
TOTAL REPAYMENT OF DEBT  1,334,260 1,337,135 1,307,403
TOTAL REVENUES/SOURCES  485,158,001 519,608,486 535,127,606
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 3,245,638 3,944,501
TOTAL REVENUES/SOURCES NET OF TRANSFERS  485,158,001 516,362,848 531,183,105

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,515,27825,298,74115,477,694
Special Education 11-2XX-100-XXX3,201,4002,917,251663,589
Bilingual Education 11-240-100-XXX650,28056,98684,518
Vocational Programs - Local 11-3XX-100-XXX7,57600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX53,50016,210400
School Sponsored Athletics 11-402-100-XXX053,50053,500
Community Services Programs/Operations 11-800-330-XXX617,378914,519557,379
Support Services:
Tuition 11-000-100-XXX44,255,09742,437,95546,820,444
Attendance and Social Work Services 11-000-211-XXX434,286440,149536,998
Health Services 11-000-213-XXX1,465,2501,718,1131,352,202
Students - Related & Extraordinary 11-000-216,2175,813,7377,685,4148,307,151
Guidance 11-000-218-XXX2,778,8872,812,4652,040,752
Child Study Teams 11-000-219-XXX6,942,95311,260,47612,389,327
Improvement of Instructional Services 11-000-221-XXX7,991,9338,388,6298,361,493
Educational Media Services - School Library 11-000-222-XXX1,215,1171,428,5941,434,690
Instructional Staff Training Services 11-000-223-XXX1,338,960893,582711,777
General Administration 11-000-230-XXX5,330,9575,670,0575,151,806
School Administration 11-000-240-XXX2,193,2711,646,694606,450
Central Svcs & Admin Info Technology 11-000-25X-XXX7,494,5108,926,2418,708,945
Operation and Maintenance of Plant Services 11-000-26X-XXX38,167,79640,598,20041,314,660
Student Transportation Services 11-000-270-XXX14,397,61316,958,65117,556,069
Other Support Services 11-000-290-XXX143,53400
Personal Services - Employee Benefits 11-XXX-XXX-2XX27,225,43724,789,13324,306,027
Food Services 11-000-310-XXX04,359,2680
Total Support Services Expenditures 167,189,338180,013,621179,598,791
TOTAL GENERAL CURRENT EXPENSE 196,234,750209,270,828196,435,871
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X160,6691,164,1101,289,350
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,327,0111,094,4071,372,455
TOTAL CAPITAL EXPENDITURES 1,487,6802,258,5172,661,805
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX742,780769,851662,019
Support Services 13-422-200-XXX8,560151,48827,491
Total Summer School 751,340921,339689,510
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX201,757193,103148,464
Support Services 13-601-200-XXX180,06549,5259,310
Total Accredited Evening/Adult HS/Post-Grad. 381,822242,628157,774
Adult Education - Local:
Instruction 13-602-100-XXX510,657988,837828,896
Support Services 13-602-200-XXX115,208212,547339,354
Total Adult Education - Local 625,8651,201,3841,168,250
Vocational Evening - Local:
Instruction 13-629-100-XXX39,31000
Support Services 13-629-200-XXX041,37449,247
Total Vocational Evening - Local 39,31041,37449,247
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX5,8498,6077,752
Support Services 13-631-200-XXX45600
Total Evening School for Foreign-Born - Local 6,3058,6077,752
TOTAL SPECIAL SCHOOLS 1,804,6422,415,3322,072,533
Transfer of Funds to Charter Schools 10-000-100-56X2,968,4954,461,15510,264,012
General Fund Contribution to SBB 10-000-520-930194,495,974208,058,930241,566,102
OPERATING BUDGET GRAND TOTAL 396,991,541426,464,762453,000,323
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX116,80000
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,515,1842,780,6352,332,708
Support Services 20-211-200-XXX39,106,82145,258,15847,596,278
Facilities Acquisition and Construction Services 20-211-400-XXX98,0485,00010,000
Contribution to Charter Schools 20-211-100-56X01,6340
TOTAL EARLY CHILDHOOD PROGRAM AID 40,720,05348,045,42749,938,986
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X157,420178,7180
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 157,420178,7180
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX96,099103,91699,764
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,596,0882,147,5452,231,763
Nonpublic Handicapped Services 20-XXX-XXX-XXX287,969506,814351,392
Nonpublic Nursing Services 20-XXX-XXX-XXX136,472138,254137,803
Nonpublic Technology Initiative 20-XXX-XXX-XXX73,52074,48071,400
Other Special Projects 20-XXX-XXX-XXX916,80500
Total State Projects 43,984,42651,195,15452,831,108
Federal Projects:
Title I 20-XXX-XXX-XXX10,894,5786,789,5736,789,572
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX7,070,6426,367,0656,609,815
Vocational Education 20-XXX-XXX-XXX164,594215,098215,098
Adult Basic Education 20-XXX-XXX-XXX590,312579,300597,800
Private Industry Council (JTPA) 20-XXX-XXX-XXX0194,946214,459
Other Special Projects 20-XXX-XXX-XXX3,614,2634,303,5155,512,002
Total Federal Projects 22,334,38918,449,49719,938,746
Grant & Entitlements Cont to SBB 20-XXX-XXX-93020,396,58522,161,9388,050,026
TOTAL GRANTS AND ENTITLEMENTS 86,832,20091,806,58980,819,880
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,334,2601,337,1351,307,403
TOTAL REPAYMENT OF DEBT 1,334,2601,337,1351,307,403
Total Expenditures 485,158,001519,608,486535,127,606
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93003,245,6383,944,501
TOTAL EXPENDITURES NET OF TRANSFERS 485,158,001516,362,848531,183,105

 

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 Budget25,315,76324,143,87722,270,0064,690,856
  Repayment of Debt67-1,449140,9560
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0849,648849,6480
      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 Cost14,10714,58715,49116,03416,007
Total Classroom Instruction8,4648,8088,8188,9908,967
Classroom-Salaries and Benefits7,9888,4988,3048,4298,403
Classroom-General Supplies and Textbooks437268398423476
Classroom-Purchased Services and Other394211613888
Total Support Services2,5062,5943,0753,3513,511
Support Services-Salaries and Benefits2,2302,4632,8803,1313,290
Total Administrative Costs1,3081,3601,4221,4571,457
Administration-Salaries and Benefits1,0021,1231,1241,1491,188
Total Operations and Maintenance of Plant1,7311,7051,8521,9061,939
Operations & Maintenance of Plant-Salary & Ben.470517581592541
Total Food Services Costs001771810
Total Extracurricular Costs6672868988
Total Equipment Costs9011335155
Employee Benefits as a % of Salaries22.526.125.525.325.7

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-5200194,495,974208,058,930241,566,102
Restricted State Entitlements 15-32XX13,940,84315,611,9131,500,000
Restricted Federal Entitlements 15-44XX6,455,7426,550,0256,550,026
Total SBB Resources 214,892,559230,220,868249,616,128
Appropriations:
Instruction 15-XXX-100-XXX144,959,493153,988,864166,947,247
Support Services 15-XXX-2XX-XXX69,586,09676,161,90482,628,488
Equipment 15-XXX-XXX-73X4,97070,10040,393
Total SBB Appropriations 214,550,559230,220,868249,616,128

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,457,650 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)9,388,617,332 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3990 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,784,158 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)9,388,617,332 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4024 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,457,650 (G)
Estimated Equalized Valuation (as of 10/01/2007)8,449,017,781 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4433 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,784,158 (J)
Estimated Equalized Valuation (as of 10/01/2007)8,449,017,781 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4472 (L)