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User Friendly Budgets
2009

PASSAIC - CLIFTON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time9,4569,4679,580
spacing
Pupils on Roll - Special Full-Time1,2431,2691,263
Pupils on Roll - Special Shared-Time010
Private School Placements115102112
spacing
Pupils Sent to Other Districts-Reg Prog140
Pupils Sent to Other Dists-Spec Ed Prog242425
Pupils Received9150
Pupils in State Facilities577

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,481,762 339,900
Transfers from Other Funds 10-5200 339,900 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 104,970,064 107,469,728 113,121,372
Interest Earned on Capital Reserve Funds 10-1XXX 0 8,000 8,000
Other Restricted Miscellaneous Revenues 10-1XXX 1,303,347 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 1,600,000 800,000
SUBTOTAL  106,273,411 109,077,728 113,929,372
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,314,755 0 0
Transportation Aid 10-3120 1,897,782 0 0
Special Education Aid 10-3130 7,083,867 0 0
Bilingual Education 10-3140 748,722 0 0
Extraordinary Aid 10-3131 365,417 856,922 690,000
Consolidated Aid 10-3195 1,189,804 0 0
Additional Formula Aid 10-3196 1,015,254 0 0
Other State Aids 10-3XXX 4,128,941 0 0
Categorical Special Education Aid 10-3132 0 5,802,037 6,013,588
Equalization Aid 10-3176 0 17,708,007 18,051,970
Categorical Security Aid 10-3177 0 1,672,116 2,016,819
Categorical Transportation Aid 10-3121 0 1,335,763 1,761,442
SUBTOTAL  20,744,542 27,374,845 28,533,819
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 51,786 0 149,174
SUBTOTAL  51,786 0 149,174
Adjustment for Prior Year Encumbrances  0 481,334 0
Actual Revenues (Over)/Under Expenditures  4,814,310 0 0
TOTAL OPERATING BUDGET  132,223,949 138,415,669 142,952,265
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,364 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 908,930 0 0
Instructional Supplement Aid 20-3214 528,116 0 0
Other Restricted Entitlements 20-32XX 2,664,877 1,989,935 1,691,444
TOTAL REVENUES FROM STATE SOURCES  4,101,923 1,989,935 1,691,444
Revenues from Federal Sources:
Title I 20-4411-4416 1,248,348 2,188,291 1,860,047
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,358,642 2,554,336 2,171,186
Vocational Education 20-4430 0 84,762 72,048
Other 20-4XXX 823,939 703,407 608,522
TOTAL REVENUES FROM FEDERAL SOURCES  4,430,929 5,530,796 4,711,803
TOTAL GRANTS AND ENTITLEMENTS  8,544,216 7,520,731 6,403,247
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 300,000 99,815
Transfers from Other Funds 40-5200 276,919 0 560,000
Revenues from Local Sources:
Local Tax Levy 40-1210 4,630,607 4,277,809 2,924,278
TOTAL REVENUES FROM LOCAL SOURCES  4,630,607 4,277,809 2,924,278
Revenues from State Sources:
Debt Service Aid Type II 40-3160 202,193 406,440 222,259
TOTAL LOCAL REPAYMENT OF DEBT  5,109,719 4,984,249 3,806,352
Actual Revenues (Over)/Under Expenditures  89,978 0 0
TOTAL REPAYMENT OF DEBT  5,199,697 4,984,249 3,806,352
TOTAL REVENUES/SOURCES  145,967,862 150,920,649 153,161,864

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX41,685,94643,099,79744,089,963
Special Education 11-2XX-100-XXX9,304,21310,025,48710,283,750
Basic Skills/Remedial 11-230-100-XXX1,351,7622,338,0462,359,113
Bilingual Education 11-240-100-XXX2,225,7722,566,1392,620,789
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX339,941429,914456,242
School Sponsored Athletics 11-402-100-XXX1,074,8421,172,0231,204,759
Community Services Programs/Operations 11-800-330-XXX13,00013,00013,000
Support Services:
Tuition 11-000-100-XXX10,121,2419,872,66111,362,220
Attendance and Social Work Services 11-000-211-XXX264,658293,880309,867
Health Services 11-000-213-XXX1,599,6391,751,4201,749,925
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,745,5194,338,0934,345,241
Guidance 11-000-218-XXX2,091,8862,985,5102,955,594
Child Study Teams 11-000-219-XXX1,497,7631,660,8131,619,706
Improvement of Instructional Services 11-000-221-XXX398,693694,308656,843
Educational Media Services - School Library 11-000-222-XXX2,407,7542,481,2332,523,556
Instructional Staff Training Services 11-000-223-XXX76,80788,00088,000
General Administration 11-000-230-XXX2,866,9822,961,4732,662,221
School Administration 11-000-240-XXX5,446,8145,618,1865,872,862
Central Svcs & Admin Info Technology 11-000-25X-XXX2,138,8452,417,6142,262,818
Operation and Maintenance of Plant Services 11-000-26X-XXX9,121,5968,882,4459,398,643
Student Transportation Services 11-000-270-XXX5,787,3495,653,4445,847,392
Personal Services - Employee Benefits 11-XXX-XXX-2XX23,676,87125,836,67428,300,179
Food Services 11-000-310-XXX6,53800
Total Support Services Expenditures 72,248,95575,535,75479,955,067
TOTAL GENERAL CURRENT EXPENSE 128,244,431135,180,160140,982,683
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,0008,000
Equipment 12-XXX-XXX-73X234,391334,675193,197
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,721,2071,640,834367,004
TOTAL CAPITAL EXPENDITURES 2,955,5981,983,509568,201
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X1,023,9201,252,0001,401,381
OPERATING BUDGET GRAND TOTAL 132,223,949138,415,669142,952,265
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,36400
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX487,60900
Support Services 20-212-200-XXX421,32100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 908,93000
Instructional Supplement Aid:
Support Services 20-214-200-XXX528,11600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 528,11600
Other State Projects:
Instruction 20-217-100-XXX670,02800
Support Services 20-217-200-XXX174,97200
TOTAL TARA USED TO SUPPORT PROGRAMS 845,00000
Nonpublic Textbooks 20-XXX-XXX-XXX141,025135,540115,209
Nonpublic Auxiliary Services 20-XXX-XXX-XXX847,0291,097,120932,552
Nonpublic Handicapped Services 20-XXX-XXX-XXX530,176479,511407,584
Nonpublic Nursing Services 20-XXX-XXX-XXX196,165182,964155,519
Nonpublic Technology Initiative 20-XXX-XXX-XXX100,48294,80080,580
Other Special Projects 20-XXX-XXX-XXX5,00000
Total State Projects 4,101,9231,989,9351,691,444
Federal Projects:
Title I 20-XXX-XXX-XXX1,248,3482,188,2911,860,047
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,358,6422,554,3362,171,186
Vocational Education 20-XXX-XXX-XXX084,76272,048
Other Special Projects 20-XXX-XXX-XXX823,939703,407608,522
Total Federal Projects 4,430,9295,530,7964,711,803
TOTAL GRANTS AND ENTITLEMENTS 8,544,2167,520,7316,403,247
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,199,6974,984,2493,806,352
TOTAL REPAYMENT OF DEBT 5,199,6974,984,2493,806,352
Total Expenditures 145,967,862150,920,649153,161,864

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget2,594,8761,213,31013,31013,310
  Repayment of Debt489,793399,81599,8150
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve154,001160,250168,250176,250
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,918,452621,662339,9000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,6449,10011,21411,29011,563
Total Classroom Instruction6,6305,6697,0277,1077,316
Classroom-Salaries and Benefits6,2615,4566,6936,8206,960
Classroom-General Supplies and Textbooks299171259226285
Classroom-Purchased Services and Other7143756171
Total Support Services1,6021,3751,7021,6911,695
Support Services-Salaries and Benefits1,3241,1131,4091,4291,432
Total Administrative Costs1,1851,0101,2381,2531,247
Administration-Salaries and Benefits868748914901935
Total Operations and Maintenance of Plant1,0118571,0019941,044
Operations & Maintenance of Plant-Salary & Ben.631550652651651
Total Food Services Costs11000
Total Extracurricular Costs161139184184191
Total Equipment Costs4919303218
Employee Benefits as a % of Salaries28.630.232.631.534.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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)
  • Transportation 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
  • and private schools

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy113,121,372 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)5,318,046,789 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1271 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy116,045,650 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)5,318,046,789 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.1821 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy113,121,372 (G)
Estimated Equalized Valuation (as of 10/01/2008)11,195,971,090 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0104 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy116,045,650 (J)
Estimated Equalized Valuation (as of 10/01/2008)11,195,971,090 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0365 (L)