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User Friendly Budgets
2008

PASSAIC - WEST PATERSON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time901893902
spacing
Pupils on Roll - Special Full-Time101120121
Private School Placements888
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Dists-Spec Ed Prog532
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 436,095 260,349
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 318,667
Revenues from Local Sources:
Local Tax Levy 10-1210 10,427,322 11,385,000 11,973,920
Unrestricted Miscellaneous Revenues 10-1XXX 217,264 170,000 170,000
SUBTOTAL  10,644,586 11,555,000 12,143,920
Revenues from State Sources:
Special Education Aid 10-3130 606,415 606,415 0
Extraordinary Aid 10-3131 60,211 0 125,088
Consolidated Aid 10-3195 101,052 101,052 0
Additional Formula Aid 10-3196 21,802 44,258 0
Other State Aids 10-3XXX 83,024 70,321 0
Categorical Special Education Aid 10-3132 0 0 559,579
Equalization Aid 10-3176 0 0 239,485
Categorical Security Aid 10-3177 0 0 110,871
Categorical Transportation Aid 10-3121 0 0 70,399
SUBTOTAL  872,504 822,046 1,105,422
Actual Revenues (Over)/Under Expenditures  33,335 0 0
TOTAL OPERATING BUDGET  11,550,425 12,813,141 13,828,358
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,278 19,278 0
Other Restricted Entitlements 20-32XX 9,462 0 0
TOTAL REVENUES FROM STATE SOURCES  28,740 19,278 0
Revenues from Federal Sources:
Title I 20-4411-4416 97,227 102,537 102,537
I.D.E.A. Part B (Handicapped) 20-4420-4429 214,640 233,409 233,409
Other 20-4XXX 24,977 28,479 28,479
TOTAL REVENUES FROM FEDERAL SOURCES  336,844 364,425 364,425
TOTAL GRANTS AND ENTITLEMENTS  365,584 383,703 364,425
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 210,326 209,531 208,516
TOTAL REVENUES FROM LOCAL SOURCES  210,326 209,531 208,516
TOTAL LOCAL REPAYMENT OF DEBT  210,326 209,531 208,516
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  210,328 209,531 208,516
TOTAL REVENUES/SOURCES  12,126,337 13,406,375 14,401,299

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,645,4854,014,0904,545,624
Special Education 11-2XX-100-XXX849,2551,177,4941,350,113
Basic Skills/Remedial 11-230-100-XXX274,17642,377132,255
Bilingual Education 11-240-100-XXX100,960141,380180,015
Support Services:
Tuition 11-000-100-XXX588,004603,419450,826
Attendance and Social Work Services 11-000-211-XXX27,40828,29118,600
Health Services 11-000-213-XXX204,828219,305186,026
Students - Related & Extraordinary 11-000-216,217512,231421,497591,495
Guidance 11-000-218-XXX241,775272,926195,700
Child Study Teams 11-000-219-XXX369,420316,663407,243
Improvement of Instructional Services 11-000-221-XXX0124,049137,483
Educational Media Services - School Library 11-000-222-XXX106,380102,833106,871
Instructional Staff Training Services 11-000-223-XXX18,11515,20022,700
General Administration 11-000-230-XXX456,560482,961426,348
School Administration 11-000-240-XXX530,515536,594496,072
Central Svcs & Admin Info Technology 11-000-25X-XXX214,599275,602240,360
Operation and Maintenance of Plant Services 11-000-26X-XXX917,353990,1411,148,579
Student Transportation Services 11-000-270-XXX394,881562,212566,804
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,031,4552,307,4522,254,247
Food Services 11-000-310-XXX16,46933,16042,830
Total Support Services Expenditures 6,629,9937,292,3057,292,184
TOTAL GENERAL CURRENT EXPENSE 11,499,86912,667,64613,500,191
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X41,06420,2960
Facilities Acquisition and Construction Services 12-000-4XX-XXX0105,400318,667
TOTAL CAPITAL EXPENDITURES 41,064125,696318,667
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,49219,7999,500
OPERATING BUDGET GRAND TOTAL 11,550,42512,813,14113,828,358
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX19,27819,2780
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,27819,2780
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX9,46200
Total State Projects 28,74019,2780
Federal Projects:
Title I 20-XXX-XXX-XXX97,227102,537102,537
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX214,640233,409233,409
Other Special Projects 20-XXX-XXX-XXX24,97728,47928,479
Total Federal Projects 336,844364,425364,425
TOTAL GRANTS AND ENTITLEMENTS 365,584383,703364,425
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX210,328209,531208,516
TOTAL REPAYMENT OF DEBT 210,328209,531208,516
Total Expenditures 12,126,33713,406,37514,401,299

 

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 Budget520,510578,433396,333250,000
  Repayment of Debt2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11318,6681
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve275,191221,678114,0160
      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 Cost10,26310,47211,37711,37312,202
Total Classroom Instruction5,9726,1356,9566,8107,557
Classroom-Salaries and Benefits5,7265,8056,6416,5007,127
Classroom-General Supplies and Textbooks214283260255372
Classroom-Purchased Services and Other3246555558
Total Support Services1,7321,7981,8101,8131,952
Support Services-Salaries and Benefits1,4271,4891,4601,4531,550
Total Administrative Costs1,4571,4771,4481,5921,377
Administration-Salaries and Benefits1,2611,2881,2311,3721,152
Total Operations and Maintenance of Plant1,0771,0461,1311,1261,273
Operations & Maintenance of Plant-Salary & Ben.643610653650720
Total Food Services Costs2516333342
Total Extracurricular Costs00000
Total Equipment Costs70410200
Employee Benefits as a % of Salaries28.328.229.829.626.4

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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,973,920 (A)
Estimated Net Taxable Valuation (as of 01/07/2008)826,977,277 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4479 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,182,436 (D)
Estimated Net Taxable Valuation (as of 01/07/2008)826,977,277 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4731 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,973,920 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,779,377,152 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6729 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,182,436 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,779,377,152 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6846 (L)