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User Friendly Budgets
2009

PASSAIC - PROSPECT PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time733774765
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Pupils on Roll - Special Full-Time105111104
Private School Placements549
spacing
Pupils Sent to Other Dists-Spec Ed Prog337

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 584,749 621,017
Revenues from Local Sources:
Local Tax Levy 10-1210 2,389,174 2,389,174 2,425,012
Interest Earned on Capital Reserve Funds 10-1XXX 60,800 200 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 322 30,000 17,000
SUBTOTAL  2,450,296 2,419,374 2,444,012
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,799,966 0 0
Supplemental Core Curriculum Standards Aid 10-3112 51,542 0 0
Transportation Aid 10-3120 81,611 0 0
Special Education Aid 10-3130 408,215 0 0
Bilingual Education 10-3140 80,394 0 0
Extraordinary Aid 10-3131 22,621 0 0
Consolidated Aid 10-3195 84,594 0 0
Additional Formula Aid 10-3196 327,021 0 0
Other State Aids 10-3XXX 232,518 0 0
Categorical Special Education Aid 10-3132 0 438,604 453,643
Equalization Aid 10-3176 0 6,514,639 6,849,578
Categorical Security Aid 10-3177 0 290,276 296,027
Categorical Transportation Aid 10-3121 0 28,455 36,325
SUBTOTAL  5,088,482 7,271,974 7,635,573
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 28,232
SUBTOTAL  0 0 28,232
Adjustment for Prior Year Encumbrances  0 19,908 0
Actual Revenues (Over)/Under Expenditures  -68,347 0 0
TOTAL OPERATING BUDGET  7,470,431 10,296,005 10,728,834
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,191 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 62,699 0
Early Childhood Program Aid 20-3211 606,300 0 0
Demonstrably Effective Program Aid 20-3212 359,540 0 0
Preschool Education Aid 20-3218 0 253,589 262,078
Other Restricted Entitlements 20-32XX 336,514 119,522 112,353
TOTAL REVENUES FROM STATE SOURCES  1,302,354 435,810 374,431
Revenues from Federal Sources:
Title I 20-4411-4416 453,085 354,325 408,490
I.D.E.A. Part B (Handicapped) 20-4420-4429 202,933 236,136 246,976
Other 20-4XXX 78,770 57,084 49,801
TOTAL REVENUES FROM FEDERAL SOURCES  734,788 647,545 705,267
TOTAL GRANTS AND ENTITLEMENTS  2,046,333 1,083,355 1,079,698
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 196,660 196,028 195,184
TOTAL REVENUES FROM LOCAL SOURCES  196,660 196,028 195,184
TOTAL LOCAL REPAYMENT OF DEBT  196,660 196,029 195,185
TOTAL REPAYMENT OF DEBT  196,660 196,029 195,185
TOTAL REVENUES/SOURCES  9,713,424 11,575,389 12,003,717

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,498,4603,419,2063,447,951
Special Education 11-2XX-100-XXX681,9671,006,261979,033
Basic Skills/Remedial 11-230-100-XXX46,396143,688160,680
Bilingual Education 11-240-100-XXX178,728113,074150,685
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,00012,0004,000
Community Services Programs/Operations 11-800-330-XXX030,03032,760
Support Services:
Tuition 11-000-100-XXX525,550877,271859,784
Health Services 11-000-213-XXX26,08059,50079,700
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217246,222280,573332,215
Guidance 11-000-218-XXX233,640175,763153,018
Child Study Teams 11-000-219-XXX143,214163,03588,782
Educational Media Services - School Library 11-000-222-XXX39,79784,60298,316
Instructional Staff Training Services 11-000-223-XXX02,0002,000
General Administration 11-000-230-XXX293,533423,413411,772
School Administration 11-000-240-XXX310,197351,013329,079
Central Svcs & Admin Info Technology 11-000-25X-XXX226,799318,926312,922
Operation and Maintenance of Plant Services 11-000-26X-XXX685,010947,9501,161,558
Student Transportation Services 11-000-270-XXX228,198361,000471,400
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,095,1011,516,6121,604,979
Total Support Services Expenditures 4,053,3415,561,6585,905,525
TOTAL GENERAL CURRENT EXPENSE 7,461,89210,285,91710,680,634
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402002,000
Equipment 12-XXX-XXX-73X8,53900
TOTAL CAPITAL EXPENDITURES 8,5392002,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X09,88846,200
OPERATING BUDGET GRAND TOTAL 7,470,43110,296,00510,728,834
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,19100
Early Childhood Program Aid:
Instruction 20-218-100-XXX446,615217,217187,185
Support Services 20-218-200-XXX159,68599,07174,893
TOTAL PRESCHOOL EDUCATION AID 606,300316,288262,078
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX305,54800
Support Services 20-212-200-XXX53,99200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 359,54000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX019,53018,072
Nonpublic Auxiliary Services 20-XXX-XXX-XXX037,00737,007
Nonpublic Handicapped Services 20-XXX-XXX-XXX020,23920,239
Nonpublic Nursing Services 20-XXX-XXX-XXX028,86624,395
Nonpublic Technology Initiative 20-XXX-XXX-XXX013,88012,640
Other Special Projects 20-XXX-XXX-XXX336,51400
Total State Projects 1,302,354435,810374,431
Federal Projects:
Title I 20-XXX-XXX-XXX453,085354,325408,490
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX202,933236,136246,976
Other Special Projects 20-XXX-XXX-XXX78,77057,08449,801
Total Federal Projects 734,788647,545705,267
TOTAL GRANTS AND ENTITLEMENTS 2,046,3331,083,3551,079,698
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX196,660196,029195,185
TOTAL REPAYMENT OF DEBT 196,660196,029195,185
Total Expenditures 9,713,42411,575,38912,003,717

 

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 Budget523,269277,748250,000250,000
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,090370,344370,544372,544
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,170,6001,205,766621,0170
      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 Cost8,5529,21210,43110,60511,086
Total Classroom Instruction6,0246,3806,7726,8137,078
Classroom-Salaries and Benefits5,8436,0796,3266,3576,635
Classroom-General Supplies and Textbooks177293432442428
Classroom-Purchased Services and Other58141415
Total Support Services8759931,1191,1311,058
Support Services-Salaries and Benefits759742903913793
Total Administrative Costs9201,0101,3031,4461,444
Administration-Salaries and Benefits7568251,0031,0431,086
Total Operations and Maintenance of Plant7308271,1791,1561,452
Operations & Maintenance of Plant-Salary & Ben.305277445414534
Total Food Services Costs00000
Total Extracurricular Costs4417176
Total Equipment Costs1610000
Employee Benefits as a % of Salaries24.121.824.724.826.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • VARIOUS COMMUNITY GROUPS USE THE SCHOOL FACILITIES, INCLUDING GIRL
  • SCOUTS, BOY SCOUTS, ADULT VOLLEYBALL AND BASKETBALL, THE BOARD OF
  • RECREATION'S DROP-IN PROGRAM, THE AMERICAN LEGION, THE MAYOR'S WELLNESS
  • PROGRAM, AND THE PTA. SINCE THE BOROUGH DOES NOT HAVE A LIBRARY, THE
  • SCHOOL LIBRARY/MEDIA CENTER IS OPEN TWO EVENINGS A WEEK FOR PARENTS AND
  • CHILDEN. IN ADDITION, THE SCHOOL DISTRICT CONTRACTS WITH THE PASSAIC
  • COUNTY EDUCATIONAL SERVICES COMMISSION FOR VARIOUS SERVICES SUCH AS
  • SPECIAL EDUCATION TRANSPORTATION, THE SUBSTITUTE REGISTRY, NONPUBLIC
  • NURSING SERVICES, AND OTHER SPECIALISTS INVOLVED WITH SPECIALIZED
  • PROGRAMS. MOREOVER, THE BOROUGH'S DEPARTMENT OF PUBLIC WORKS PROVIDES
  • SNOW PLOWING FOR THE SCHOOL PARKING LOT; THERE IS ALSO AN AGREEMENT WITH
  • THE BOROUGH FOR GARBAGE REMOVAL AND RECYCLING. FURTHERMORE, AN INTERLOCAL
  • AGREEMENT EXISTS WITH NORTH JERSEY SHARED TECHNOLOGY SERVICES AT PASSAIC
  • COUNTY MANCHESTER REGIONAL HIGH SCHOOL FOR A TECHNOLOGY DIRECTOR AND HIS
  • SERVICES FOR ALL STAFF MEMBERS AT THE SCHOOL. IN THE SAME MANNER,
  • TRANSPORTATION SERVICES ARE ALSO COMBINED WITH MANCHESTER FOR THE
  • DISTRICT'S GIFTED AND TALENTED STUDENT EVENTS THROUGHOUT THE YEAR. THE
  • SCHOOL DISTRICT ALSO PARTICIPATES IN THE ACES PROGRAM FOR THE PURCHASE
  • OF GAS AS A COMMODITY AS WELL AS TAKES PART IN THE FEDERAL E-RATE
  • PRORAM FOR DISCOUNTED TELECOMMUNICATIONS.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,425,012 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)181,639,550 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3351 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,620,196 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)181,639,550 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.4425 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,425,012 (G)
Estimated Equalized Valuation (as of 10/01/2008)435,073,105 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5574 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,620,196 (J)
Estimated Equalized Valuation (as of 10/01/2008)435,073,105 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6022 (L)