>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>PASSAIC  >>POMPTON LAKES BORO

User Friendly Budgets
2008

PASSAIC - POMPTON LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,5241,5391,546
Pupils on Roll Regular Shared-Time320
spacing
Pupils on Roll - Special Full-Time269267236
Pupils on Roll - Special Shared-Time699
Private School Placements302828
spacing
Pupils Sent to Other Dists-Spec Ed Prog679
Pupils Received127118117

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 537,118 629,797
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 36,222 0
Revenues from Local Sources:
Local Tax Levy 10-1210 18,612,007 19,908,050 20,375,740
Tuition 10-1300 1,716,210 1,643,147 1,695,799
Interest Earned on Capital Reserve Funds 10-1XXX 1,822 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 157,807 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 98,000 110,002
SUBTOTAL  20,487,846 21,649,197 22,181,541
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,485,685 2,485,685 0
Supplemental Core Curriculum Standards Aid 10-3112 264,666 264,666 0
Transportation Aid 10-3120 30,999 30,999 0
Special Education Aid 10-3130 985,552 985,552 0
Bilingual Education 10-3140 44,294 44,294 0
Extraordinary Aid 10-3131 188,538 0 522,275
Consolidated Aid 10-3195 197,311 197,311 0
Additional Formula Aid 10-3196 111,232 234,824 0
Categorical Special Education Aid 10-3132 0 0 883,869
Equalization Aid 10-3176 0 0 3,178,586
Categorical Security Aid 10-3177 0 0 134,026
Categorical Transportation Aid 10-3121 0 0 159,621
SUBTOTAL  4,308,277 4,243,331 4,878,377
Adjustment for Prior Year Encumbrances  0 313,293 0
Actual Revenues (Over)/Under Expenditures  206,639 0 0
TOTAL OPERATING BUDGET  25,002,762 26,779,161 27,689,715
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 3,500 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 99,639 104,563 67,476
TOTAL REVENUES FROM STATE SOURCES  99,639 104,563 67,476
Revenues from Federal Sources:
Title I 20-4411-4416 102,262 66,594 74,113
I.D.E.A. Part B (Handicapped) 20-4420-4429 371,934 412,477 385,341
Other 20-4XXX 60,831 104,646 49,271
TOTAL REVENUES FROM FEDERAL SOURCES  535,027 583,717 508,725
TOTAL GRANTS AND ENTITLEMENTS  637,666 691,780 576,201
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 136,507 132,733 136,949
TOTAL REVENUES FROM LOCAL SOURCES  136,507 132,733 136,949
Revenues from State Sources:
Debt Service Aid Type II 40-3160 29,051 28,247 29,145
TOTAL LOCAL REPAYMENT OF DEBT  165,558 160,980 166,095
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  165,557 160,980 166,095
TOTAL REVENUES/SOURCES  25,805,985 27,631,921 28,432,011

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,175,0057,764,6227,793,952
Special Education 11-2XX-100-XXX2,676,9992,961,2003,032,875
Basic Skills/Remedial 11-230-100-XXX269,985310,772353,260
Bilingual Education 11-240-100-XXX169,063204,486217,448
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX168,224175,237162,235
School Sponsored Athletics 11-402-100-XXX414,985437,476409,297
Support Services:
Tuition 11-000-100-XXX1,450,5321,594,7101,697,027
Attendance and Social Work Services 11-000-211-XXX14,78015,87216,423
Health Services 11-000-213-XXX408,370393,935462,976
Students - Related & Extraordinary 11-000-216,217317,345449,592469,801
Guidance 11-000-218-XXX520,149521,332551,766
Child Study Teams 11-000-219-XXX642,856664,336752,834
Improvement of Instructional Services 11-000-221-XXX394,487423,422464,761
Educational Media Services - School Library 11-000-222-XXX431,595436,591434,302
Instructional Staff Training Services 11-000-223-XXX32,99420,70020,000
General Administration 11-000-230-XXX470,357530,455540,052
School Administration 11-000-240-XXX1,187,1831,259,2621,244,379
Central Svcs & Admin Info Technology 11-000-25X-XXX432,236471,563392,453
Operation and Maintenance of Plant Services 11-000-26X-XXX2,853,5432,734,2082,688,116
Student Transportation Services 11-000-270-XXX847,480802,955936,553
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,105,3444,506,7985,039,162
Food Services 11-000-310-XXX8,85533,8230
Total Support Services Expenditures 14,118,10614,859,55415,710,605
TOTAL GENERAL CURRENT EXPENSE 24,992,36726,713,34727,679,672
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604036,2220
Equipment 12-XXX-XXX-73X10,39500
Facilities Acquisition and Construction Services 12-000-4XX-XXX029,5920
TOTAL CAPITAL EXPENDITURES 10,39565,8140
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X0010,043
OPERATING BUDGET GRAND TOTAL 25,002,76226,779,16127,689,715
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,0003,5000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,11113,3588,750
Nonpublic Auxiliary Services 20-XXX-XXX-XXX15,54018,91114,446
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,47244,28326,369
Nonpublic Nursing Services 20-XXX-XXX-XXX16,11218,45111,641
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,6809,5606,270
Other Special Projects 20-XXX-XXX-XXX16,72400
Total State Projects 99,639104,56367,476
Federal Projects:
Title I 20-XXX-XXX-XXX102,26266,59474,113
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX371,934412,477385,341
Other Special Projects 20-XXX-XXX-XXX60,831104,64649,271
Total Federal Projects 535,027583,717508,725
TOTAL GRANTS AND ENTITLEMENTS 637,666691,780576,201
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX165,557160,980166,095
TOTAL REPAYMENT OF DEBT 165,557160,980166,095
Total Expenditures 25,805,98527,631,92128,432,011

 

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 Budget749,419665,903766,975137,178
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve145,66181,88381,883
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve886,488936,217463,949463,949
      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 Cost11,78712,60813,35213,42314,016
Total Classroom Instruction6,7357,1697,8617,7918,187
Classroom-Salaries and Benefits6,2886,8637,4977,2947,865
Classroom-General Supplies and Textbooks344236229396183
Classroom-Purchased Services and Other10471136101139
Total Support Services1,8111,8921,9892,0012,229
Support Services-Salaries and Benefits1,6271,6891,8091,7741,971
Total Administrative Costs1,3581,4291,4341,5321,529
Administration-Salaries and Benefits1,1961,2641,2621,3061,366
Total Operations and Maintenance of Plant1,5391,7331,7081,6751,685
Operations & Maintenance of Plant-Salary & Ben.683698836762783
Total Food Services Costs2515190
Total Extracurricular Costs342380345405387
Total Equipment Costs1116000
Employee Benefits as a % of Salaries26.726.82927.829.8

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
  • JOINT TRANSPORTATION - PASSAIC CO.ED. SERVICES COMM.
  • JOINT TRANSPORTATION - LAKELAND HIGH SCHOOL
  • JOINT ITV FOR INSTRUCTION - HAWTHORNE HIGH SCHOOL
  • JOINT MAINTENANCE & DISPOSAL - BOROUGH OF POMPTON LAKES
  • JOINT AUTISTIC PROGRAM - RINGWOOD MIDDLE SCHOOL
  • JOINT AUTISTIC PROGRAM - LAKELAND HIGH SCHOOL
  • JOINT PURCHASING - ED DATA SERVICES

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,375,740 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)642,114,136 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.1732 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,512,689 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)642,114,136 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.1946 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,375,740 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,521,711,647 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3390 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,512,689 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,521,711,647 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3480 (L)