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User Friendly Budgets
2011-2012

PASSAIC - PASSAIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time11,51311,88012,222
spacing
Pupils on Roll - Special Full-Time1,6431,6821,710
Private School Placements361304305
spacing
Pupils Sent to Contracted Preschool Prog445450450
Pupils Sent to Other Districts-Reg Prog687770
Pupils Sent to Other Dists-Spec Ed Prog777940
Pupils Received333
Pupils in State Facilities232727

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 7,451,512 9,204,650
Withdrawal from Emergency Rsv for Excess 10-312 0 0 4,343
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,408,649
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 591,351 0
Withdrawal from Maint. Reserve 10-310 0 0 3,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 15,289,615 16,818,577 16,818,577
Tuition 10-1300 0 0 135,000
Unrestricted Miscellaneous Revenues 10-1XXX 5,724,010 629,730 1,079,730
SUBTOTAL  21,013,625 17,448,307 18,033,307
Revenues from State Sources:
Extraordinary Aid 10-3131 1,077,169 1,077,169 1,077,169
Categorical Special Education Aid 10-3132 6,545,963 4,082,779 6,800,903
Educational Adequacy Aid 10-3175 7,059,459 7,059,459 7,059,459
Equalization Aid 10-3176 134,028,271 162,972,118 162,316,754
Categorical Security Aid 10-3177 4,859,003 0 0
Categorical Transportation Aid 10-3121 1,463,494 0 0
SUBTOTAL  155,033,359 175,191,525 177,254,285
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 662,756 396,648 428,311
Equalization Aid - ARRA ESF 16-4520 28,602,351 0 0
Equalization Aid - ARRA GSF 17-4521 1,107,240 0 0
Education Jobs Fund 18-4522 0 0 6,111,703
SUBTOTAL  30,372,347 396,648 6,540,014
Adjustment for Prior Year Encumbrances  0 1,319,572 0
Actual Revenues (Over)/Under Expenditures  -11,962,557 0 0
TOTAL OPERATING BUDGET  194,456,774 202,398,915 215,445,248
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 150 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 1,120,260 2,211,426
Preschool Education Aid 20-3218 24,460,882 24,731,398 25,126,258
Other Restricted Entitlements 20-32XX 1,877,501 2,181,158 1,877,011
TOTAL REVENUES FROM STATE SOURCES  26,338,383 28,032,816 29,214,695
Revenues from Federal Sources:
Title I 20-4411-4416 9,163,593 6,501,902 7,078,745
Title II 20-4451-4455 0 1,135,808 1,115,273
Title III 20-4491-4494 0 967,790 1,013,151
I.D.E.A. Part B (Handicapped) 20-4420-4429 4,434,040 4,642,863 3,808,549
Vocational Education 20-4430 137,096 0 0
Adult Basic Education 20-4440 245,157 179,600 196,492
Other 20-4XXX 4,728,880 1,553,527 948,920
TOTAL REVENUES FROM FEDERAL SOURCES  18,708,766 14,981,490 14,161,130
Transfers from Operating Budget-PreK 20-5200 893,360 842,368 789,720
TOTAL GRANTS AND ENTITLEMENTS  45,940,659 43,856,674 44,165,545
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 238,057 321,834 311,829
TOTAL REVENUES FROM LOCAL SOURCES  238,057 321,834 311,829
Revenues from State Sources:
Debt Service Aid Type II 40-3160 571,828 483,054 468,041
TOTAL LOCAL REPAYMENT OF DEBT  809,885 804,888 779,871
TOTAL REPAYMENT OF DEBT  809,885 804,888 779,871
TOTAL REVENUES/SOURCES  241,207,318 247,060,477 260,390,664
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 893,360 842,368 789,720
TOTAL REVENUES/SOURCES NET OF TRANSFERS  240,313,958 246,218,109 259,600,944

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,861,85010,020,87810,621,342
Special Education 11-2XX-100-XXX5,437,7113,027,7643,298,962
Bilingual Education 11-240-100-XXX1,684,825322,994328,751
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,07310,5847,996
School Sponsored Athletics 11-402-100-XXX672,645691,878714,664
Other Instructional Programs 11-4XX-100-XXX5700
Before/After School Programs 11-421-XXX-XXX3,3301,46011,000
Summer School 11-422-XXX-XXX00100,000
Alternative Education Programs - Instructional 11-423-XXX-XXX56,50600
Other Supplemental/At-Risk Programs 11-424-XXX-XXX709,8910155,673
Community Services Programs/Operations 11-800-330-XXX090,00052,000
Support Services:
Tuition 11-000-100-XXX26,597,04427,622,29628,653,073
Attendance and Social Work Services 11-000-211-XXX415,116301,995221,119
Health Services 11-000-213-XXX433,076521,876665,765
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,734,4871,661,1862,107,232
Guidance 11-000-218-XXX968,370061,104
Child Study Teams 11-000-219-XXX10,809,31611,833,11711,027,118
Improvement of Instructional Services 11-000-221-XXX3,246,2072,435,9092,544,445
Educational Media Services - School Library 11-000-222-XXX210,457163,620183,266
Instructional Staff Training Services 11-000-223-XXX302,336371,988348,931
General Administration 11-000-230-XXX1,961,1652,124,3131,902,284
School Administration 11-000-240-XXX1,209,7251,071,9781,097,932
Central Svcs & Admin Info Technology 11-000-25X-XXX3,055,3383,452,6013,727,512
Operation and Maintenance of Plant Services 11-000-26X-XXX12,652,51314,696,01614,619,943
Student Transportation Services 11-000-270-XXX6,084,1747,042,1766,422,358
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,108,57616,112,81716,931,562
Total Support Services Expenditures 85,787,90089,411,88890,513,644
TOTAL GENERAL CURRENT EXPENSE 114,220,788103,577,446105,804,032
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040591,3510
Equipment 12-XXX-XXX-73X157,408243,65080,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00733,350
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931001,408,649
TOTAL CAPITAL EXPENDITURES 157,408835,0012,221,999
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-XXX09,6049,602
Support Services 13-631-200-XXX1873,1593,160
Total Evening School for Foreign-Born - Local 18712,76312,762
TOTAL SPECIAL SCHOOLS 18714,07014,069
Transfer of Funds to Charter Schools 10-000-100-56X603,966764,2373,867,737
General Fund Contribution to SBB 10-000-520-93079,474,42597,208,161103,537,411
OPERATING BUDGET GRAND TOTAL 194,456,774202,398,915215,445,248
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15000
Preschool Education Aid:
Instruction 20-218-100-XXX10,245,80710,405,94310,814,479
Support Services 20-218-200-XXX15,108,43516,273,08317,312,925
Facilities Acquisition and Construction Services 20-218-400-XXX015,0000
TOTAL PRESCHOOL EDUCATION AID 25,354,24226,694,02628,127,404
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX188,739190,417163,473
Nonpublic Auxiliary Services 20-XXX-XXX-XXX738,729859,188781,020
Nonpublic Handicapped Services 20-XXX-XXX-XXX638,827720,749676,911
Nonpublic Nursing Services 20-XXX-XXX-XXX219,712210,988193,699
Nonpublic Technology Initiative 20-XXX-XXX-XXX0109,0400
Adult Education 20-XXX-XXX-XXX08,19821,908
Other Special Projects 20-XXX-XXX-XXX91,49482,57840,000
Total State Projects 27,231,74328,875,18430,004,415
Federal Projects:
Title I 20-XXX-XXX-XXX9,163,5933,169,0893,600,230
Title II 20-XXX-XXX-XXX063,78243,667
Title III 20-XXX-XXX-XXX0967,7901,013,151
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX4,434,0404,642,8633,808,549
Vocational Education 20-XXX-XXX-XXX137,09600
Adult Basic Education 20-XXX-XXX-XXX245,157179,600196,492
Other Special Projects 20-XXX-XXX-XXX4,728,8801,553,527948,920
Total Federal Projects 18,708,76610,576,6519,611,009
Grant & Entitlements Cont to SBB 20-XXX-XXX-93004,404,8394,550,121
TOTAL GRANTS AND ENTITLEMENTS 45,940,65943,856,67444,165,545
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX809,885804,888779,871
TOTAL REPAYMENT OF DEBT 809,885804,888779,871
Total Expenditures 241,207,318247,060,477260,390,664
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930893,360842,368789,720
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 240,313,958246,218,109259,600,944

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget7,444,87211,774,2928,973,0101,453,619
  Repayment of Debt1110
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve12,000,0011,408,6501
      Adult Education Programs0000
      Maintenance Reserve2,000,0005,000,0005,000,0002,000,000
      Legal Reserve47,9261,685,2591,685,2590
      Tuition Reserve0000
      Current Expense Emergency Reserve1,000,0001,004,3431,004,3431,000,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost14,08611,86914,10014,14214,805
Total Classroom Instruction8,8488,6278,6818,6989,249
Classroom-Salaries and Benefits7,9838,2048,2218,1888,683
Classroom-General Supplies and Textbooks339280313364360
Classroom-Purchased Services and Other526143147146207
Total Support Services2,7822,8602,7432,6792,784
Support Services-Salaries and Benefits2,0852,1802,0251,9642,159
Total Administrative Costs1,1791,2031,2071,2611,261
Administration-Salaries and Benefits1,0491,0711,0481,0971,106
Legal Costs022222211
Total Operations and Maintenance of Plant1,0031,0831,1851,2201,229
Operations & Maintenance of Plant-Salary & Ben.449501524522581
Total Food Services Costs00000
Total Extracurricular Costs7475848486
Total Equipment Costs2822262621
Employee Benefits as a % of Salaries22.626.429.729.730

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 CategoryAccount2009-102010-112011-12
Resources:
General Fund Contribution 15-520079,474,42597,208,161103,537,411
Restricted Federal Entitlements 15-44XX04,404,8394,550,121
Total SBB Resources 79,474,425101,613,000108,087,532
Appropriations:
Instruction 15-XXX-100-XXX49,878,73366,507,74169,680,174
Support Services 15-XXX-2XX-XXX29,301,79131,917,88334,114,959
Equipment 15-XXX-XXX-73X132,12693,800199,547
Total SBB Appropriations 83,698,815101,613,000108,087,532

 

Shared Services
  • Pupil Transportation-Jointure Transportation Routes with other school dis
  • tricts(Clifton,Paterson) that are coordinated by Passaic County Education
  • al Services Commission. The jointures allow Passaic to share the costs of
  • transportation and generate savings to the district. Parental Contracts-T
  • he school district has five(5) parental contracts 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 co
  • mpany providing transportation. City of Passaic-Recreation-The City of Pa
  • ssaic uses the various schools and stadium for recreational and cultural
  • activities at no cost to the city. Election Services-The City of Passaic
  • uses the district's schools to conduct all elections. There is a nominal
  • payment received from the city for the use of the schools. The Board of E
  • ducation pays the City of Passaic in accordance with state law, fees and
  • expenses to conduct the Annual School Election. Security-The Board of Edu
  • cation has a Shared Services Agreement with the City of Passaic to provid
  • e school resourc officers for the school district. Rock Salt-The Board of
  • Education purchases rock salt from the City of Passaic at a savings to th
  • e district. Crossing Guards-The City of Passaic provides crossing guards
  • at intersections by all schools. Diesel Fuel-The Board of Education purch
  • ases diesel fuel from the City of Passaic for its three(3) vehicles that
  • require diesel fuel at a savings to the district. Loaning of Equipment-Th
  • e Board of Education has a Shared Services Agreement with the City of Pas
  • saic for each entity to loan equipment in case of need. Garbage/Trash Rem
  • oval-The Board of Education intends to enter into a Shared Services Agree
  • ment with the City of Passaic to have the City pick up the garbage and re
  • cyclable material from the school district's Food Services program. Comm
  • unity Groups--Use of School Facilities-The Board of Education permits loc
  • al non profit community groups to use our facilities for various local ac
  • tivities. In most cases all rental,custodial overtime and utility fees ar
  • e waived because the activity directly affects the school children of Pas
  • saic. Sale of Board Personal Property-The Board of Education from time t
  • o time makes available obsolete equipment and furniture to non public sch
  • ools and non profit agencies in the city. The items are sold at a very lo
  • w price as the board understands the commitment these groups have to the
  • people of Passaic. Purchasing-The Board of Education participates in many
  • activities for cooperative purchasing to save the district money. Among t
  • hem are the following: Educational Data Services-Morris County Regional E
  • ducational Services Commission-School Supplies-The Passaic Board of Educa
  • tion is a participating member of the cooperative purchasing group admini
  • stered by Educational Data Services of Saddle Brook.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,818,577 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,357,268,200 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2391 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,135,409 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,357,268,200 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2625 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,818,577 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,478,656,209 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4835 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,135,409 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,478,656,209 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4926 (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 Days 10 
  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 
   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 Days 10 
  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 
   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 Days 10 
  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 
   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