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User Friendly Budgets
2009

PASSAIC - WEST PATERSON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time893914919
spacing
Pupils on Roll - Special Full-Time120133135
Private School Placements8610
spacing
Pupils Sent to Other Dists-Spec Ed Prog312
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 436,095 343,242 249,034
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 318,667 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,385,000 11,973,920 12,530,735
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,750
Unrestricted Miscellaneous Revenues 10-1XXX -212,736 170,000 168,250
SUBTOTAL  11,172,264 12,143,920 12,700,735
Revenues from State Sources:
Special Education Aid 10-3130 606,415 0 0
Extraordinary Aid 10-3131 66,352 125,088 0
Consolidated Aid 10-3195 101,052 0 0
Additional Formula Aid 10-3196 44,258 0 0
Other State Aids 10-3XXX 501,285 0 0
Categorical Special Education Aid 10-3132 0 559,579 596,110
Equalization Aid 10-3176 0 239,485 195,645
Categorical Security Aid 10-3177 0 110,871 154,351
Categorical Transportation Aid 10-3121 0 70,399 83,245
SUBTOTAL  1,319,362 1,105,422 1,029,351
Actual Revenues (Over)/Under Expenditures  -352,757 0 0
TOTAL OPERATING BUDGET  12,138,869 13,911,251 13,979,120
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,278 0 0
Other Restricted Entitlements 20-32XX 114,137 0 0
TOTAL REVENUES FROM STATE SOURCES  133,415 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 71,753 141,076 141,076
I.D.E.A. Part B (Handicapped) 20-4420-4429 233,409 240,615 240,615
Other 20-4XXX 31,570 42,177 42,177
TOTAL REVENUES FROM FEDERAL SOURCES  336,732 423,868 423,868
TOTAL GRANTS AND ENTITLEMENTS  470,147 423,868 423,868
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 209,531 208,516 207,190
TOTAL REVENUES FROM LOCAL SOURCES  209,531 208,516 207,190
TOTAL LOCAL REPAYMENT OF DEBT  209,531 208,516 207,190
TOTAL REPAYMENT OF DEBT  209,531 208,516 207,190
TOTAL REVENUES/SOURCES  12,818,547 14,543,635 14,610,178

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,018,2184,397,3514,630,596
Special Education 11-2XX-100-XXX1,180,6861,355,5591,324,487
Basic Skills/Remedial 11-230-100-XXX96,477132,25565,283
Bilingual Education 11-240-100-XXX138,350180,015142,617
Support Services:
Tuition 11-000-100-XXX574,089450,826649,401
Attendance and Social Work Services 11-000-211-XXX21,22018,80020,211
Health Services 11-000-213-XXX183,242186,026195,699
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217428,019591,695737,192
Guidance 11-000-218-XXX174,436202,800156,836
Child Study Teams 11-000-219-XXX380,695411,843386,707
Improvement of Instructional Services 11-000-221-XXX71,958141,787135,000
Educational Media Services - School Library 11-000-222-XXX88,137106,871171,624
Instructional Staff Training Services 11-000-223-XXX10,34522,70015,200
General Administration 11-000-230-XXX394,165492,771472,266
School Administration 11-000-240-XXX491,689546,129538,578
Central Svcs & Admin Info Technology 11-000-25X-XXX214,300269,896274,494
Operation and Maintenance of Plant Services 11-000-26X-XXX1,013,4341,185,2341,209,687
Student Transportation Services 11-000-270-XXX498,236566,804587,727
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,993,4072,214,2792,199,654
Food Services 11-000-310-XXX33,65242,83045,111
Total Support Services Expenditures 6,982,4337,451,2917,795,387
TOTAL GENERAL CURRENT EXPENSE 12,416,16413,516,47113,958,370
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,750
Equipment 12-XXX-XXX-73X20,27816,7790
Facilities Acquisition and Construction Services 12-000-4XX-XXX104,823368,5010
TOTAL CAPITAL EXPENDITURES 125,101385,2801,750
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,0139,50019,000
OPERATING BUDGET GRAND TOTAL 12,550,27813,911,25113,979,120
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX19,27800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,27800
Other State Projects:
Instruction 20-217-100-XXX41,26500
TOTAL TARA USED TO SUPPORT PROGRAMS 41,26500
Other Special Projects 20-XXX-XXX-XXX72,87200
Total State Projects 133,41500
Federal Projects:
Title I 20-XXX-XXX-XXX71,753141,076141,076
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX233,409240,615240,615
Other Special Projects 20-XXX-XXX-XXX31,57042,17742,177
Total Federal Projects 336,732423,868423,868
TOTAL GRANTS AND ENTITLEMENTS 470,147423,868423,868
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX209,531208,516207,190
TOTAL REPAYMENT OF DEBT 209,531208,516207,190
Total Expenditures 13,229,95614,543,63514,610,178

 

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 Budget578,433479,226420,820250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1493,668175,001176,751
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve221,678192,23078,2140
      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 Cost10,47211,13112,20211,93812,069
Total Classroom Instruction6,1356,6657,5577,1937,210
Classroom-Salaries and Benefits5,8056,4007,1276,7986,826
Classroom-General Supplies and Textbooks283237372338323
Classroom-Purchased Services and Other4628585761
Total Support Services1,7981,5971,9521,9182,066
Support Services-Salaries and Benefits1,4891,2891,5501,5081,705
Total Administrative Costs1,4771,3071,3771,5101,457
Administration-Salaries and Benefits1,2881,1091,1521,2611,191
Total Operations and Maintenance of Plant1,0461,1271,2731,2761,294
Operations & Maintenance of Plant-Salary & Ben.610648720701732
Total Food Services Costs1633424143
Total Extracurricular Costs00000
Total Equipment Costs41200160
Employee Benefits as a % of Salaries28.226.126.425.924.9

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
  • ED-DATA COOPERATIVE PURCHASING WITH OTHER SCHOOL DISTRICTS
  • SAIF INSURANCE POOL WITH OTHER SCHOOL DISTRICTS
  • SHARED SCHOOL RESOURCE OFFICER WITH MUNICIPALITY
  • SHARED SCHOOL GYMNASIUMS AND FIELDS WITH MUNICIPALITY
  • SHARED RECYCLING AND GARBAGE PICK-UP WITH MUNICIPALITY
  • SHARED VEHICLE FUEL PURCHASES WITH MUNICIPALITY

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,530,735 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)827,550,839 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5142 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,737,925 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)827,550,839 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5392 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,530,735 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,888,649,537 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6635 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,737,925 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,888,649,537 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6744 (L)