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User Friendly Budgets
2009

PASSAIC - PASSAIC VALLEY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1051,1041,175
Pupils on Roll Regular Shared-Time1068
spacing
Pupils on Roll - Special Full-Time192136130
Pupils on Roll - Special Shared-Time590
Private School Placements232330
spacing
Pupils Sent to Other Districts-Reg Prog515
Pupils Sent to Other Dists-Spec Ed Prog220
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 299,281 340,281
Revenues from Local Sources:
Local Tax Levy 10-1210 18,265,821 18,854,854 19,504,048
Transportation Fees from Other LEAs 10-1420-1440 214,293 200,000 200,000
Unrestricted Miscellaneous Revenues 10-1XXX 125,586 129,000 125,000
SUBTOTAL  18,605,700 19,183,854 19,829,048
Revenues from State Sources:
Transportation Aid 10-3120 409,861 0 0
Special Education Aid 10-3130 650,102 0 0
Bilingual Education 10-3140 11,698 0 0
Stabilization Aid 10-3171 61,512 0 0
Extraordinary Aid 10-3131 29,738 33,176 46,095
Consolidated Aid 10-3195 123,325 0 0
Additional Formula Aid 10-3196 79,825 0 0
Other State Aids 10-3XXX 131,556 0 0
Categorical Special Education Aid 10-3132 0 741,309 716,082
Equalization Aid 10-3176 0 0 235,922
Categorical Security Aid 10-3177 0 104,531 108,954
Adjustment Aid 10-3178 0 278,176 0
Categorical Transportation Aid 10-3121 0 332,799 395,857
SUBTOTAL  1,497,617 1,489,991 1,502,910
Adjustment for Prior Year Encumbrances  0 301,565 0
Actual Revenues (Over)/Under Expenditures  -461,678 0 0
TOTAL OPERATING BUDGET  19,641,639 21,274,691 21,672,239
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 34,474 86,269 73,330
I.D.E.A. Part B (Handicapped) 20-4420-4429 246,285 253,311 215,315
Other 20-4XXX 55,904 51,276 43,585
TOTAL REVENUES FROM FEDERAL SOURCES  336,663 390,856 332,230
TOTAL GRANTS AND ENTITLEMENTS  336,663 390,856 332,230
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 9 86
Transfers from Other Funds 40-5200 86 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 323,816 320,707 335,836
TOTAL REVENUES FROM LOCAL SOURCES  323,816 320,707 335,836
TOTAL LOCAL REPAYMENT OF DEBT  323,902 320,716 335,922
Actual Revenues (Over)/Under Expenditures  -59 0 0
TOTAL REPAYMENT OF DEBT  323,843 320,716 335,922
TOTAL REVENUES/SOURCES  20,302,145 21,986,263 22,340,391

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,688,8817,104,3407,373,407
Special Education 11-2XX-100-XXX791,802771,305762,685
Bilingual Education 11-240-100-XXX19,49822,08020,960
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX318,356395,925311,457
School Sponsored Athletics 11-402-100-XXX649,847671,027673,032
Support Services:
Tuition 11-000-100-XXX1,620,4281,900,5202,009,522
Health Services 11-000-213-XXX148,887163,386182,425
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21727,16350,00050,000
Guidance 11-000-218-XXX657,422693,726722,017
Child Study Teams 11-000-219-XXX339,179381,212401,533
Educational Media Services - School Library 11-000-222-XXX205,619304,437309,321
General Administration 11-000-230-XXX534,266539,130552,480
School Administration 11-000-240-XXX559,241593,112594,020
Central Svcs & Admin Info Technology 11-000-25X-XXX772,013828,275615,109
Operation and Maintenance of Plant Services 11-000-26X-XXX2,224,9952,589,7492,766,930
Student Transportation Services 11-000-270-XXX1,566,9291,569,6811,613,208
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,293,0802,339,2072,456,032
Total Support Services Expenditures 10,949,22211,952,43512,272,597
TOTAL GENERAL CURRENT EXPENSE 19,417,60620,917,11221,414,138
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X224,033320,773248,000
TOTAL CAPITAL EXPENDITURES 224,033320,773248,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X036,80610,101
OPERATING BUDGET GRAND TOTAL 19,641,63921,274,69121,672,239
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX34,47486,26973,330
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX246,285253,311215,315
Other Special Projects 20-XXX-XXX-XXX55,90451,27643,585
Total Federal Projects 336,663390,856332,230
TOTAL GRANTS AND ENTITLEMENTS 336,663390,856332,230
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX323,843320,716335,922
TOTAL REPAYMENT OF DEBT 323,843320,716335,922
Total Expenditures 20,302,14521,986,26322,340,391

 

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 Budget608,136645,253441,497299,878
  Repayment of Debt3695860
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve95,525294,187198,6620
      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 Cost11,93812,64112,71214,00813,602
Total Classroom Instruction6,7116,9646,9007,5187,409
Classroom-Salaries and Benefits6,3956,6716,6227,1977,110
Classroom-General Supplies and Textbooks295271255296274
Classroom-Purchased Services and Other2222232525
Total Support Services1,1881,2731,3651,5021,497
Support Services-Salaries and Benefits1,1031,1831,2531,3621,359
Total Administrative Costs1,5191,6411,5671,7691,536
Administration-Salaries and Benefits1,0561,1201,0971,1921,148
Total Operations and Maintenance of Plant1,7101,9062,0052,2562,299
Operations & Maintenance of Plant-Salary & Ben.9491,0309921,0781,114
Total Food Services Costs00000
Total Extracurricular Costs803848867955851
Total Equipment Costs134175196258190
Employee Benefits as a % of Salaries20.720.219.619.619.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1)ESL Aide shared by 2 sending district
  • 2)Sattelite lunch program
  • 3)Sharing of gymnasium and Auditorium facilities
  • 4)Maintenance assistance at Municipal fields
  • 5)Use of facility as polling location
  • 6)School Security Officer shared with Municipal Police Department
  • 7)"Heroes and Kool Kids" Youth motivational program shared with Elementar
  • y Districts

 

Estimated Tax Rate Information
LITTLE FALLS
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,101,661 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)726,993,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8393 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,206,724 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)726,993,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8538 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,101,661 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,971,258,885 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3095 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,206,724 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,971,258,885 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3149 (L)
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TOTOWA
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,803,845 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,171,789,259 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6660 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,938,218 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,171,789,259 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6774 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,803,845 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,511,295,111 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3107 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,938,218 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,511,295,111 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3161 (L)
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WEST PATERSON
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,598,542 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)827,550,839 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6765 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,694,942 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)827,550,839 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6882 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,598,542 (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)x1000.2964 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,694,942 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,888,649,537 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3015 (L)