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User Friendly Budgets
2009

PASSAIC - TOTOWA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time875902923
spacing
Pupils on Roll - Special Full-Time1109596
Private School Placements8610
spacing
Pupils Sent to Other Dists-Spec Ed Prog342

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 990,552 1,168,783
Withdrawal from Cap Res-for Local Share 10-307 0 0 289,905
Transfers from Other Funds 10-5200 30,282 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,055,151 11,447,357 11,893,664
Tuition 10-1300 96,949 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 465 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 181,646 1,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 145,000 95,000
SUBTOTAL  11,334,211 11,593,357 11,988,664
Revenues from State Sources:
Special Education Aid 10-3130 572,259 0 0
Extraordinary Aid 10-3131 52,422 75,724 0
Consolidated Aid 10-3195 105,441 0 0
Additional Formula Aid 10-3196 41,272 0 0
Other State Aids 10-3XXX 6,854 0 0
Categorical Special Education Aid 10-3132 0 539,328 566,117
Categorical Security Aid 10-3177 0 80,765 84,793
Adjustment Aid 10-3178 0 44,755 0
Categorical Transportation Aid 10-3121 0 63,159 93,175
SUBTOTAL  778,248 803,731 744,085
Adjustment for Prior Year Encumbrances  0 14,498 0
Actual Revenues (Over)/Under Expenditures  735,779 0 0
TOTAL OPERATING BUDGET  12,878,520 13,402,138 14,191,437
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 222,603 139,055 139,055
TOTAL REVENUES FROM STATE SOURCES  222,603 139,055 139,055
Revenues from Federal Sources:
Title I 20-4411-4416 20,553 20,500 52,833
I.D.E.A. Part B (Handicapped) 20-4420-4429 215,349 215,790 215,790
Other 20-4XXX 23,523 22,000 22,000
TOTAL REVENUES FROM FEDERAL SOURCES  259,425 258,290 290,623
TOTAL GRANTS AND ENTITLEMENTS  482,028 397,345 429,678
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 197,321
Revenues from Local Sources:
Local Tax Levy 40-1210 787,194 797,538 761,399
TOTAL REVENUES FROM LOCAL SOURCES  787,194 797,538 761,399
TOTAL LOCAL REPAYMENT OF DEBT  787,194 797,538 958,720
TOTAL REPAYMENT OF DEBT  787,194 797,538 958,720
TOTAL REVENUES/SOURCES  14,147,742 14,597,021 15,579,835

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,659,9005,088,0455,404,058
Special Education 11-2XX-100-XXX593,564455,440988,223
Basic Skills/Remedial 11-230-100-XXX550,023345,780255,230
Bilingual Education 11-240-100-XXX72,50074,70076,850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,47826,00015,000
Support Services:
Tuition 11-000-100-XXX837,088886,774642,446
Health Services 11-000-213-XXX104,974113,550123,895
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217298,059397,050397,700
Guidance 11-000-218-XXX122,169168,505166,485
Child Study Teams 11-000-219-XXX236,268239,908349,014
Improvement of Instructional Services 11-000-221-XXX161,960169,448177,574
Educational Media Services - School Library 11-000-222-XXX96,213177,39093,650
Instructional Staff Training Services 11-000-223-XXX8,0699,00011,000
General Administration 11-000-230-XXX657,711567,365552,435
School Administration 11-000-240-XXX393,310464,927493,671
Central Svcs & Admin Info Technology 11-000-25X-XXX260,249281,479270,531
Operation and Maintenance of Plant Services 11-000-26X-XXX1,050,5581,224,7771,205,270
Student Transportation Services 11-000-270-XXX613,911630,000611,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,995,8282,062,0002,058,000
Total Support Services Expenditures 6,836,3677,392,1737,152,671
TOTAL GENERAL CURRENT EXPENSE 12,739,83213,382,13813,892,032
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X138,68820,0009,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100289,905
TOTAL CAPITAL EXPENDITURES 138,68820,000299,405
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 12,878,52013,402,13814,191,437
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,28410,28410,284
Nonpublic Nursing Services 20-XXX-XXX-XXX14,07414,20514,205
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,3607,3607,360
Other Special Projects 20-XXX-XXX-XXX190,885107,206107,206
Total State Projects 222,603139,055139,055
Federal Projects:
Title I 20-XXX-XXX-XXX20,55320,50052,833
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX215,349215,790215,790
Other Special Projects 20-XXX-XXX-XXX23,52322,00022,000
Total Federal Projects 259,425258,290290,623
TOTAL GRANTS AND ENTITLEMENTS 482,028397,345429,678
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX787,194797,538958,720
TOTAL REPAYMENT OF DEBT 787,194797,538958,720
Total Expenditures 14,147,74214,597,02115,579,835

 

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 Budget282,176316,846264,424264,424
  Repayment of Debt00197,3210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve12,07012,535302,44012,535
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,918,9222,159,3351,168,7830
      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 Cost10,18611,40011,75711,90112,403
Total Classroom Instruction6,3407,3057,3357,3547,978
Classroom-Salaries and Benefits5,9776,9706,8666,8667,510
Classroom-General Supplies and Textbooks197235280297331
Classroom-Purchased Services and Other16599189191137
Total Support Services1,2501,2771,5591,5791,569
Support Services-Salaries and Benefits1,1981,2141,4831,5021,492
Total Administrative Costs1,4031,5291,4521,5401,501
Administration-Salaries and Benefits1,1561,0421,0991,1131,137
Total Operations and Maintenance of Plant1,1261,2061,3721,3881,327
Operations & Maintenance of Plant-Salary & Ben.645737789799787
Total Food Services Costs00000
Total Extracurricular Costs2631293018
Total Equipment Costs8014020209
Employee Benefits as a % of Salaries2524.524.82522.5

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
  • The Totowa Board of Education shares special education transportation
  • services with the Passaic County Educational Services Commision. The
  • school district also shares services with Essex County Educational
  • Services Commision for the non public preshool handicapped and non public
  • instructional services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,893,664 (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)x1001.0150 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,655,063 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,171,789,259 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0800 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,893,664 (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)x1000.4736 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,655,063 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,511,295,111 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5039 (L)