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User Friendly Budgets
2009

PASSAIC - WAYNE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time7,8537,7787,736
Pupils on Roll Regular Shared-Time300
spacing
Pupils on Roll - Special Full-Time927952990
Pupils on Roll - Special Shared-Time144
Private School Placements545739
spacing
Pupils Sent to Other Districts-Reg Prog309
Pupils Sent to Other Dists-Spec Ed Prog13102
Pupils Received161224
Pupils in State Facilities144

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,631,802 3,350,235
Withdrawal from Cap Res-for Local Share 10-307 0 0 471,288
Transfers from Other Funds 10-5200 211,298 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 110,065,878 114,193,348 116,896,889
Tuition 10-1300 832,042 606,004 810,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 10,120
Unrestricted Miscellaneous Revenues 10-1XXX 1,227,327 806,286 350,000
SUBTOTAL  112,125,247 115,605,638 118,067,009
Revenues from State Sources:
Transportation Aid 10-3120 1,039,747 0 0
Special Education Aid 10-3130 4,142,026 0 0
Bilingual Education 10-3140 195,684 0 0
Extraordinary Aid 10-3131 275,629 482,299 421,000
Consolidated Aid 10-3195 984,956 0 0
Additional Formula Aid 10-3196 391,469 0 0
Other State Aids 10-3XXX 91,420 0 0
Categorical Special Education Aid 10-3132 0 4,615,196 4,407,361
Categorical Security Aid 10-3177 0 625,864 640,242
Adjustment Aid 10-3178 0 135,799 0
Categorical Transportation Aid 10-3121 0 1,364,853 1,694,109
SUBTOTAL  7,120,931 7,224,011 7,162,712
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 21,958
SUBTOTAL  0 0 21,958
Adjustment for Prior Year Encumbrances  0 746,114 0
Actual Revenues (Over)/Under Expenditures  1,434,435 0 0
TOTAL OPERATING BUDGET  120,891,911 127,207,565 129,073,202
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 92,169 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 65,652 0 0
Other Restricted Entitlements 20-32XX 678,342 640,784 613,105
TOTAL REVENUES FROM STATE SOURCES  743,994 640,784 613,105
Revenues from Federal Sources:
Title I 20-4411-4416 15,014 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,006,858 1,606,650 1,630,567
Vocational Education 20-4430 24,351 0 0
Other 20-4XXX 168,604 243,093 445,165
TOTAL REVENUES FROM FEDERAL SOURCES  2,214,827 1,849,743 2,075,732
TOTAL GRANTS AND ENTITLEMENTS  3,050,990 2,490,527 2,688,837
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 777 350
Transfers from Other Funds 40-5200 127,499 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,041,637 4,072,583 4,102,121
TOTAL REVENUES FROM LOCAL SOURCES  4,041,637 4,072,583 4,102,121
TOTAL LOCAL REPAYMENT OF DEBT  4,169,136 4,073,360 4,102,471
Actual Revenues (Over)/Under Expenditures  915 0 0
TOTAL REPAYMENT OF DEBT  4,170,051 4,073,360 4,102,471
TOTAL REVENUES/SOURCES  128,112,952 133,771,452 135,864,510

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX40,175,75941,815,89143,050,371
Special Education 11-2XX-100-XXX8,122,9988,676,0368,824,031
Basic Skills/Remedial 11-230-100-XXX1,691,0971,706,1551,608,470
Bilingual Education 11-240-100-XXX342,475384,381388,546
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX797,378791,071869,516
School Sponsored Athletics 11-402-100-XXX1,567,8121,721,1221,703,482
Community Services Programs/Operations 11-800-330-XXX756,758577,328751,500
Support Services:
Tuition 11-000-100-XXX2,798,3063,052,7152,771,891
Attendance and Social Work Services 11-000-211-XXX54,97259,02159,865
Health Services 11-000-213-XXX1,291,4031,402,1061,402,838
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,997,0543,399,1263,205,803
Guidance 11-000-218-XXX2,927,0143,063,2133,095,637
Child Study Teams 11-000-219-XXX2,304,8852,586,0872,902,936
Improvement of Instructional Services 11-000-221-XXX914,968773,496149,937
Educational Media Services - School Library 11-000-222-XXX1,264,8321,328,8381,326,641
Instructional Staff Training Services 11-000-223-XXX132,700149,838123,525
General Administration 11-000-230-XXX1,123,7141,230,4061,127,392
School Administration 11-000-240-XXX5,993,7726,746,7766,937,947
Central Svcs & Admin Info Technology 11-000-25X-XXX3,337,8783,782,1283,323,476
Operation and Maintenance of Plant Services 11-000-26X-XXX12,883,31813,715,80313,541,843
Student Transportation Services 11-000-270-XXX4,571,1554,974,9585,076,784
Personal Services - Employee Benefits 11-XXX-XXX-2XX20,478,66924,167,25925,649,802
Food Services 11-000-310-XXX29,73430,00030,000
Total Support Services Expenditures 63,104,37470,461,77070,726,317
TOTAL GENERAL CURRENT EXPENSE 116,558,651126,133,754127,922,233
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040010,120
Equipment 12-XXX-XXX-73X237,716342,419216,245
Facilities Acquisition and Construction Services 12-000-4XX-XXX243,638297,4920
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9313,415,9610471,288
TOTAL CAPITAL EXPENDITURES 3,897,315639,911697,653
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX410,000424,500425,000
Support Services 13-422-200-XXX007,640
Total Summer School 410,000424,500432,640
Other Special Schools:
Instruction 13-4XX-100-XXX16,63400
Total Other Special Schools 16,63400
TOTAL SPECIAL SCHOOLS 426,634424,500432,640
Transfer of Funds to Charter Schools 10-000-100-56X9,3119,40020,676
OPERATING BUDGET GRAND TOTAL 120,891,911127,207,565129,073,202
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX92,16900
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX65,65200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 65,65200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX98,14685,08483,125
Nonpublic Auxiliary Services 20-XXX-XXX-XXX171,177139,054131,215
Nonpublic Handicapped Services 20-XXX-XXX-XXX208,894235,676218,415
Nonpublic Nursing Services 20-XXX-XXX-XXX138,266117,526122,210
Nonpublic Technology Initiative 20-XXX-XXX-XXX61,85963,44458,140
Total State Projects 743,994640,784613,105
Federal Projects:
Title I 20-XXX-XXX-XXX15,01400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,006,8581,606,6501,630,567
Vocational Education 20-XXX-XXX-XXX24,35100
Other Special Projects 20-XXX-XXX-XXX168,604243,093445,165
Total Federal Projects 2,214,8271,849,7432,075,732
TOTAL GRANTS AND ENTITLEMENTS 3,050,9902,490,5272,688,837
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,170,0514,073,3604,102,471
TOTAL REPAYMENT OF DEBT 4,170,0514,073,3604,102,471
Total Expenditures 128,112,952133,771,452135,864,510

 

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 Budget5,023,5694,031,3771,714,9611,714,961
  Repayment of Debt2,0421,1273500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,063,3741,325,9031,325,903864,735
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,003,0715,721,5043,350,2350
      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 Cost11,75112,43513,24713,51513,754
Total Classroom Instruction6,9107,1647,7927,7107,967
Classroom-Salaries and Benefits6,6586,8917,5347,4447,659
Classroom-General Supplies and Textbooks204203191200239
Classroom-Purchased Services and Other4870666569
Total Support Services1,4791,6851,7411,8561,807
Support Services-Salaries and Benefits1,3981,6031,6251,7421,711
Total Administrative Costs1,4001,4341,4721,6431,627
Administration-Salaries and Benefits1,1231,1801,2381,3601,402
Total Operations and Maintenance of Plant1,5281,6441,7181,7821,778
Operations & Maintenance of Plant-Salary & Ben.826855904931966
Total Food Services Costs63333
Total Extracurricular Costs294323344349365
Total Equipment Costs3427183925
Employee Benefits as a % of Salaries26.126.129.729.330.6

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 district has entered into many maintenance projects with the sharing
  • of equipment and staff. They also have an interlocal agreement with the
  • township for the use of the two turf fields and are presently looking
  • into the possible sharing of technology services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy116,896,889 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)5,342,427,118 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1881 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy120,999,010 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)5,342,427,118 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2649 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy116,896,889 (G)
Estimated Equalized Valuation (as of 10/01/2008)11,627,460,676 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0054 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy120,999,010 (J)
Estimated Equalized Valuation (as of 10/01/2008)11,627,460,676 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0406 (L)