>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>PASSAIC  >>PASSAIC CITY

User Friendly Budgets
2010

PASSAIC - PASSAIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time11,27111,51311,801
spacing
Pupils on Roll - Special Full-Time1,5251,6431,697
Private School Placements368361355
spacing
Pupils Sent to Contracted Preschool Prog448445450
Pupils Sent to Other Districts-Reg Prog666870
Pupils Sent to Other Dists-Spec Ed Prog737739
Pupils Received330
Pupils in State Facilities182318

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,547,926 7,451,512
Transfers from Other Funds 10-5200 -97,058,586 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,701,553 15,289,615 16,818,577
Tuition 10-1300 12,253 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 97,910,534 792,000 629,730
SUBTOTAL  112,624,340 16,081,615 17,448,307
Revenues from State Sources:
Extraordinary Aid 10-3131 815,551 625,657 1,077,169
Other State Aids 10-3XXX 21,893 0 0
Categorical Special Education Aid 10-3132 6,189,479 6,545,963 4,082,779
Educational Adequacy Aid 10-3175 3,343,000 7,059,459 7,059,459
Equalization Aid 10-3176 156,875,353 163,737,862 162,972,118
Categorical Security Aid 10-3177 4,784,334 4,859,003 0
Adjustment Aid 10-3178 934,909 0 0
Categorical Transportation Aid 10-3121 1,836,230 2,213,494 0
SUBTOTAL  174,800,749 185,041,438 175,191,525
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 664,569 605,061 396,648
SUBTOTAL  664,569 605,061 396,648
Adjustment for Prior Year Encumbrances  0 328,111 0
Actual Revenues (Over)/Under Expenditures  -6,705,467 0 0
TOTAL OPERATING BUDGET  184,325,605 206,604,151 200,487,992
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,498 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 708,842 1,120,260
Preschool Education Aid 20-3218 23,332,695 24,928,828 24,731,398
Other Restricted Entitlements 20-32XX 2,305,970 3,240,813 2,181,158
TOTAL REVENUES FROM STATE SOURCES  25,638,665 28,878,483 28,032,816
Revenues from Federal Sources:
Title I 20-4411-4416 6,957,085 6,717,663 6,501,902
Title II 20-4451-4455 0 0 1,135,808
Title III 20-4491-4494 0 0 967,790
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,355,046 3,645,139 4,642,863
Vocational Education 20-4430 110,875 0 0
Adult Basic Education 20-4440 290,272 218,000 179,600
Other 20-4XXX 5,240,753 3,945,561 1,553,527
TOTAL REVENUES FROM FEDERAL SOURCES  15,954,031 14,526,363 14,981,490
Transfers from Operating Budget-PreK 20-5200 2,614,518 893,360 842,368
TOTAL GRANTS AND ENTITLEMENTS  44,209,712 44,298,206 43,856,674
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 242,230 238,057 321,834
TOTAL REVENUES FROM LOCAL SOURCES  242,230 238,057 321,834
Revenues from State Sources:
Debt Service Aid Type II 40-3160 581,854 571,828 483,054
TOTAL LOCAL REPAYMENT OF DEBT  824,084 809,886 804,888
TOTAL REPAYMENT OF DEBT  824,084 809,886 804,888
TOTAL REVENUES/SOURCES  229,359,401 251,712,243 245,149,554
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 2,614,518 893,360 842,368
TOTAL REVENUES/SOURCES NET OF TRANSFERS  226,744,883 250,818,883 244,307,186

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,371,7188,170,9419,320,004
Special Education 11-2XX-100-XXX465,5672,332,1363,027,764
Bilingual Education 11-240-100-XXX161,200227,647322,994
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX640,2383,20010,584
School Sponsored Athletics 11-402-100-XXX0713,523687,687
Other Instructional Programs 11-4XX-100-XXX94400
Before/After School Programs 11-421-XXX-XXX001,460
Community Services Programs/Operations 11-800-330-XXX0090,000
Support Services:
Tuition 11-000-100-XXX25,491,27626,637,06427,622,296
Attendance and Social Work Services 11-000-211-XXX415,795580,026301,370
Health Services 11-000-213-XXX372,275502,288521,876
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,643,0393,010,4411,661,186
Child Study Teams 11-000-219-XXX10,681,92610,976,62211,828,879
Improvement of Instructional Services 11-000-221-XXX2,798,1923,808,4492,990,446
Educational Media Services - School Library 11-000-222-XXX051,743163,620
Instructional Staff Training Services 11-000-223-XXX243,349381,183371,988
General Administration 11-000-230-XXX2,093,7152,327,1022,062,694
School Administration 11-000-240-XXX142,142393,157513,454
Central Svcs & Admin Info Technology 11-000-25X-XXX3,144,8543,436,2603,452,601
Operation and Maintenance of Plant Services 11-000-26X-XXX11,499,27114,057,09414,153,962
Student Transportation Services 11-000-270-XXX6,456,3147,183,3567,040,192
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,030,48914,763,78916,112,817
Total Support Services Expenditures 76,012,63788,108,57488,797,381
TOTAL GENERAL CURRENT EXPENSE 86,652,30499,556,021102,257,874
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X165,841274,407243,650
TOTAL CAPITAL EXPENDITURES 165,841274,407243,650
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX01,3071,307
Total Accredited Evening/Adult HS/Post-Grad. 01,3071,307
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX5,0019,6049,604
Support Services 13-631-200-XXX1353,1593,159
Total Evening School for Foreign-Born - Local 5,13612,76312,763
TOTAL SPECIAL SCHOOLS 5,13614,07014,070
Transfer of Funds to Charter Schools 10-000-100-56X443,738425,495764,237
General Fund Contribution to SBB 10-000-520-93097,058,586106,334,15897,208,161
OPERATING BUDGET GRAND TOTAL 184,325,605206,604,151200,487,992
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,49800
Preschool Education Aid:
Instruction 20-218-100-XXX15,881,50610,312,88210,405,943
Support Services 20-218-200-XXX10,048,38416,208,14816,273,083
Facilities Acquisition and Construction Services 20-218-400-XXX17,32310,00015,000
TOTAL PRESCHOOL EDUCATION AID 25,947,21326,531,03026,694,026
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX155,595155,899190,417
Nonpublic Auxiliary Services 20-XXX-XXX-XXX774,832998,785859,188
Nonpublic Handicapped Services 20-XXX-XXX-XXX688,456775,003720,749
Nonpublic Nursing Services 20-XXX-XXX-XXX204,888213,534210,988
Nonpublic Technology Initiative 20-XXX-XXX-XXX108,261109,040109,040
Adult Education 20-XXX-XXX-XXX08,0008,198
Other Special Projects 20-XXX-XXX-XXX373,938980,55282,578
Total State Projects 28,253,18329,771,84328,875,184
Federal Projects:
Title I 20-XXX-XXX-XXX3,406,5833,151,7953,169,089
Title II 20-XXX-XXX-XXX0063,782
Title III 20-XXX-XXX-XXX00967,790
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,355,0463,645,1394,642,863
Vocational Education 20-XXX-XXX-XXX110,87500
Adult Basic Education 20-XXX-XXX-XXX290,272218,000179,600
Other Special Projects 20-XXX-XXX-XXX4,144,3342,845,9711,553,527
Total Federal Projects 11,307,1109,860,90510,576,651
Grant & Entitlements Cont to SBB 20-XXX-XXX-9304,646,9214,665,4584,404,839
TOTAL GRANTS AND ENTITLEMENTS 44,209,71244,298,20643,856,674
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX824,084809,886804,888
TOTAL REPAYMENT OF DEBT 824,084809,886804,888
Total Expenditures 229,359,401251,712,243245,149,554
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 226,744,883250,818,883244,307,186

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget3,547,8187,444,87210,396,3842,944,872
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve02,000,0002,000,0002,000,000
      Legal Reserve47,92647,92600
      Tuition Reserve0000
      Current Expense Emergency Reserve01,000,0001,000,0001,000,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost14,06514,08615,03815,01814,074
Total Classroom Instruction8,7278,8489,1559,1348,685
Classroom-Salaries and Benefits7,9557,9838,6058,5808,225
Classroom-General Supplies and Textbooks273339405409313
Classroom-Purchased Services and Other498526146145147
Total Support Services2,7582,7823,1173,1082,731
Support Services-Salaries and Benefits2,0702,0852,3842,3772,013
Total Administrative Costs1,2121,1791,2821,2861,188
Administration-Salaries and Benefits1,0831,0491,1141,1111,028
Legal Costs00353422
Total Operations and Maintenance of Plant1,0621,0031,2031,2091,186
Operations & Maintenance of Plant-Salary & Ben.526449554552525
Total Food Services Costs00000
Total Extracurricular Costs7274838384
Total Equipment Costs1528252726
Employee Benefits as a % of Salaries24.722.625.425.429.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2008-092009-102010-11
Resources:
General Fund Contribution 15-520097,058,586106,334,15897,208,161
Restricted Federal Entitlements 15-44XX4,646,9214,665,4584,404,839
Total SBB Resources 101,705,507110,999,616101,613,000
Appropriations:
Instruction 15-XXX-100-XXX70,776,39071,508,72666,507,741
Support Services 15-XXX-2XX-XXX30,609,44333,532,18731,917,883
Equipment 15-XXX-XXX-73X172,40271,75493,800
Total SBB Appropriations 101,705,507110,999,616101,613,000

 

Shared Services
  • Pupil Transportation Routes: Joint transportation w/other school district
  • s(Clifton, Paterson)that are coordinated by the PCESC.The jointures allo
  • Passaic to share the costs of transportation and generate savings to the
  • district. Parental Contracts:The school district has five parental contra
  • cts where parents are paid to transport their child to an out of district
  • special education school.The payment to parents represent at least a 50%
  • savings over a private company providing transportation. City of Passaic:
  • Recreation:The City of Passaic uses the various schools & stadium for rec
  • reational and cultural activities at no cost to the city.Election Service
  • :The City of Passaic uses the district's schools to conduct all elections
  • There is nonminal payment received from the city for the use of the schoo
  • ls.Security:The BOE has a Shared Services Agreement w/the City of Passaic
  • to provide school resource officers for the school district.Rock Salt:The
  • BOE purchases rock salt from the City of Passaic at a savings to the dist
  • rict.Crossing Guards:The City of Passaic provides crossing guards at inte
  • rsections by all schools.Diesel Fuel:The BOE purchases diesel fuel from t
  • he City of Passaic for its three vehicles that require diesel fuel at a s
  • avings to the district.Loaning of Equipment:The BOE has a Shared Services
  • Agreement w/the City of Passaic for each entity to loan equipment in case
  • of need.Garbage/Trash Removal:The BOE intends to enter into a Shared Serv
  • ices Agreement w/the City of Passaic to have the City pickup the garbage
  • & recycable material from the school district's Food Services program.Com
  • munity Groups:Use of School Facilities:The BOE permits local nonprofit co
  • mmunity groups to use our facilities for various local activities.In most
  • cases all rental,custodial overtime & utility fees are waived because the
  • activities affects the school children of Passaic.Sale of Board Personal
  • Property:The BOE from time to time makes available obsolete equipment and
  • furniture to nonpublic schools & nonprofit agencies in the city.The items
  • are sold at a very low price as the board understands the commitment thes
  • e groups have to the people of Passaic.Purchasing:The BOE participates in
  • many activities for cooperative purchasing to save the district money.Amo
  • ng them are the following:Educational Data Services-Morris County Regiona
  • l Educational Services Commission-School Supplies:The PBOE is a participa
  • ting member of the cooperative purchasing group administered by EDS of Sa
  • ddle Brook & coordinated through the Morris County Regional Educational S
  • ervices Commission. The district purchases school & offices supplies with
  • the purchasing power of over 170 school districts.The district saved over
  • $540,000 in the 2009-10 school year by participating in this cooperative
  • venture.Passaic County Educational Services Commission-Fuel Oil:Along w/t
  • he savings generated through joint pupil transportation routes the distri

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,818,577 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,368,190,600 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2293 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,140,411 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,368,190,600 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2528 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,818,577 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,744,647,819 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4491 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,140,411 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,744,647,819 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4577 (L)

 

Administrative Salaries
Employee Name: Dr. Lawrence Everett 
Job TitleAssistant Superintendent 
Base Annual Salary200,480 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances5,329 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other198 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractNot to exceed $15,000.00 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Dr. Robert Holster 
Job TitleSuperintendent 
Base Annual Salary218,763 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances10,957 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other198 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractNot to exceed $30,000.00 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashMaximum of 15 days 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Mr. Henry J. Lee 
Job TitleBusiness Administrator 
Base Annual Salary200,480 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,285 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other198 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractNot to exceed $15,000.00 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Mr. Joel Miklacki 
Job TitleAttorney 
Base Annual Salary94,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other98 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments