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User Friendly Budgets
2011-2012

PASSAIC - WEST PATERSON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time9479811,017
spacing
Pupils on Roll - Special Full-Time140133138
Private School Placements568
spacing
Pupils Sent to Other Dists-Spec Ed Prog344
Pupils Received111
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 495,212 259,027
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 150,000 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 12,530,735 12,923,448 13,280,437
Tuition 10-1300 0 75,000 75,000
Unrestricted Miscellaneous Revenues 10-1XXX 189,762 190,000 190,000
SUBTOTAL  12,720,497 13,188,448 13,545,437
Revenues from State Sources:
Extraordinary Aid 10-3131 114,544 0 0
Other State Aids 10-3XXX 13,148 0 0
Categorical Special Education Aid 10-3132 387,471 184,297 471,025
Equalization Aid 10-3176 105,475 146,937 0
Categorical Security Aid 10-3177 100,328 0 0
Categorical Transportation Aid 10-3121 54,109 0 0
SUBTOTAL  775,075 331,234 471,025
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,236 0 0
Equalization Aid - ARRA ESF 16-4520 34,176 0 0
Equalization Aid - ARRA GSF 17-4521 1,323 0 0
Education Jobs Fund 18-4522 0 0 34,114
SUBTOTAL  37,735 0 34,114
Actual Revenues (Over)/Under Expenditures  11,117 0 0
TOTAL OPERATING BUDGET  13,544,424 14,164,894 14,609,603
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 139,337 192,729 163,819
Title II 20-4451-4455 0 29,220 24,837
Title III 20-4491-4494 0 13,723 11,664
I.D.E.A. Part B (Handicapped) 20-4420-4429 249,535 259,987 220,988
Other 20-4XXX 357,123 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  745,995 495,659 421,308
TOTAL GRANTS AND ENTITLEMENTS  745,995 495,659 421,308
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 4,557
Revenues from Local Sources:
Local Tax Levy 40-1210 207,190 469,790 462,568
Miscellaneous 40-1XXX 4,557 0 0
TOTAL REVENUES FROM LOCAL SOURCES  211,747 469,790 462,568
TOTAL LOCAL REPAYMENT OF DEBT  211,747 469,792 467,125
Actual Revenues (Over)/Under Expenditures  -4,557 0 0
TOTAL REPAYMENT OF DEBT  207,190 469,792 467,125
TOTAL REVENUES/SOURCES  14,497,609 15,130,345 15,498,036
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,497,609 15,130,345 15,498,036

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,611,4074,461,3534,606,694
Special Education 11-2XX-100-XXX1,210,1801,410,9161,485,022
Basic Skills/Remedial 11-230-100-XXX74,000129,695147,245
Bilingual Education 11-240-100-XXX138,261148,534105,794
Support Services:
Tuition 11-000-100-XXX357,274616,392691,373
Attendance and Social Work Services 11-000-211-XXX21,3213000
Health Services 11-000-213-XXX196,059206,519219,842
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217690,318569,323569,346
Guidance 11-000-218-XXX179,064174,928176,110
Child Study Teams 11-000-219-XXX369,267396,778416,844
Improvement of Instructional Services 11-000-221-XXX133,370132,656137,397
Educational Media Services - School Library 11-000-222-XXX161,616164,881177,346
Instructional Staff Training Services 11-000-223-XXX9,42212,00012,000
General Administration 11-000-230-XXX445,670451,765411,368
School Administration 11-000-240-XXX534,631616,371634,862
Central Svcs & Admin Info Technology 11-000-25X-XXX269,266335,679327,101
Operation and Maintenance of Plant Services 11-000-26X-XXX1,231,0181,198,3901,260,022
Student Transportation Services 11-000-270-XXX523,947458,224456,710
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,144,1312,433,9512,380,049
Food Services 11-000-310-XXX57,53136,77847,807
Total Support Services Expenditures 7,323,9057,804,9357,918,177
TOTAL GENERAL CURRENT EXPENSE 13,357,75313,955,43314,262,932
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X165,13523,9010
Facilities Acquisition and Construction Services 12-000-4XX-XXX0161,4726,671
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100300,000
TOTAL CAPITAL EXPENDITURES 165,135185,373306,671
Transfer of Funds to Charter Schools 10-000-100-56X21,53624,08840,000
OPERATING BUDGET GRAND TOTAL 13,544,42414,164,89414,609,603
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX139,337192,729163,819
Title II 20-XXX-XXX-XXX029,22024,837
Title III 20-XXX-XXX-XXX013,72311,664
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX249,535259,987220,988
Other Special Projects 20-XXX-XXX-XXX357,12300
Total Federal Projects 745,995495,659421,308
TOTAL GRANTS AND ENTITLEMENTS 745,995495,659421,308
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX207,190469,792467,125
TOTAL REPAYMENT OF DEBT 207,190469,792467,125
Total Expenditures 14,497,60915,130,34515,498,036
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,497,60915,130,34515,498,036

 

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 Budget456,125523,221534,951275,924
  Repayment of Debt24,5594,5570
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve450,001450,001300,0011
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve325,155246,94200
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,41411,37911,50611,59411,384
Total Classroom Instruction6,9026,7917,0436,9666,873
Classroom-Salaries and Benefits6,5146,5106,7196,6406,560
Classroom-General Supplies and Textbooks346240268270265
Classroom-Purchased Services and Other4641565649
Total Support Services1,8401,9271,8131,8051,768
Support Services-Salaries and Benefits1,5171,6211,4641,4531,366
Total Administrative Costs1,3881,3661,4021,5431,446
Administration-Salaries and Benefits1,1391,1401,1931,2951,217
Legal Costs045367361
Total Operations and Maintenance of Plant1,2431,2731,2381,2471,256
Operations & Maintenance of Plant-Salary & Ben.702754778781779
Total Food Services Costs425393341
Total Extracurricular Costs00000
Total Equipment Costs181510220
Employee Benefits as a % of Salaries22.724.327.427.526.3

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.

 

Shared Services
  • Ed Data purchasing co-op
  • PCESC shared transportation
  • Share school reacreation facilities with municipality(gyms and fields)
  • Share garbage pickup and recycling with municipality
  • Belong to State Employee Health Benefits pool with other districts
  • Belong to School Alliance Insurance Fund pool property and workers comp.
  • with other districts
  • Share vehicle fuel purchases with municipality
  • Shared services agreement with PCESC to provide technology services.
  • Shared services agreement with PCESC to provide OT and PT services.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,280,437 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)851,545,603 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.5596 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,743,005 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)851,545,603 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.6139 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,280,437 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,858,894,051 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7144 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,743,005 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,858,894,051 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7393 (L)

 

Administrative Salaries
Employee Name: JOHN DIGIOVACHINO 
Job TitleSuperintendent CHILD STUDY TEAM DIRECTOR 
Base Annual Salary126,500 
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 Days231 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of ContractBUY BACK OF UNUSED SICK DAYS 
   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: THOMAS DIFLURI 
Job TitleBusiness Administrator 
Base Annual Salary126,978 
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 Days231 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 BenefitsSICK TIME PAYOUT AT RETIREMENT 
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