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User Friendly Budgets
2012-13

PASSAIC - WEST PATERSON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time9819971,009
spacing
Pupils on Roll - Special Full-Time133135136
Private School Placements6910
spacing
Pupils Sent to Other Dists-Spec Ed Prog422
Pupils Received121
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 417,424 344,154
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 300,000 150,000
Transfers from Other Funds 10-5200 7,540 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,923,448 13,280,437 13,678,927
Tuition 10-1300 102,377 100,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 196,393 165,000 165,000
SUBTOTAL  13,222,218 13,545,437 13,943,927
Revenues from State Sources:
Extraordinary Aid 10-3131 143,838 0 0
Other State Aids 10-3XXX 14,559 0 0
Categorical Special Education Aid 10-3132 331,234 471,025 658,622
Equalization Aid 10-3176 0 0 17,624
Categorical Security Aid 10-3177 0 0 42,908
Categorical Transportation Aid 10-3121 0 0 16,542
SUBTOTAL  489,631 471,025 735,696
Revenues from Federal Sources:
SUBTOTAL  0 34,114 0
Actual Revenues (Over)/Under Expenditures  -123,090 0 0
TOTAL OPERATING BUDGET  13,596,299 14,768,000 15,173,777
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 214,392 163,819 121,290
Title II 20-4451-4455 39,809 24,837 0
Title III 20-4491-4494 13,723 11,664 10,310
I.D.E.A. Part B (Handicapped) 20-4420-4429 259,987 220,988 268,352
TOTAL REVENUES FROM FEDERAL SOURCES  527,911 421,308 399,952
TOTAL GRANTS AND ENTITLEMENTS  527,911 421,308 399,952
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,557 1
Revenues from Local Sources:
Local Tax Levy 40-1210 469,790 462,568 494,012
TOTAL REVENUES FROM LOCAL SOURCES  469,790 462,568 494,012
TOTAL LOCAL REPAYMENT OF DEBT  469,790 467,125 494,013
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  469,791 467,125 494,013
TOTAL REVENUES/SOURCES  14,594,001 15,656,433 16,067,742
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,594,001 15,656,433 16,067,742

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,534,0354,547,2965,055,550
Special Education 11-2XX-100-XXX1,392,6801,490,1291,562,235
Basic Skills/Remedial 11-230-100-XXX76,693147,24561,283
Bilingual Education 11-240-100-XXX142,260105,807109,851
Support Services:
Tuition 11-000-100-XXX502,341604,156587,312
Attendance and Social Work Services 11-000-211-XXX7000
Health Services 11-000-213-XXX199,693220,242224,708
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217549,918569,346564,484
Guidance 11-000-218-XXX156,610176,110235,079
Child Study Teams 11-000-219-XXX384,813416,844416,219
Improvement of Instructional Services 11-000-221-XXX129,362137,397134,291
Educational Media Services - School Library 11-000-222-XXX160,645182,716209,728
Instructional Staff Training Services 11-000-223-XXX1,49812,00012,000
General Administration 11-000-230-XXX290,278456,368445,155
School Administration 11-000-240-XXX575,041697,862628,904
Central Svcs & Admin Info Technology 11-000-25X-XXX297,937386,250333,486
Operation and Maintenance of Plant Services 11-000-26X-XXX1,233,3941,265,5221,297,762
Student Transportation Services 11-000-270-XXX429,250457,410471,375
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,254,7912,446,2632,607,970
Food Services 11-000-310-XXX75,53147,8070
Total Support Services Expenditures 7,241,1728,076,2938,168,473
TOTAL GENERAL CURRENT EXPENSE 13,386,84014,366,77014,957,392
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X23,90010,00017,714
Facilities Acquisition and Construction Services 12-000-4XX-XXX161,472351,230162,671
TOTAL CAPITAL EXPENDITURES 185,372361,230180,385
Transfer of Funds to Charter Schools 10-000-100-56X24,08740,00036,000
OPERATING BUDGET GRAND TOTAL 13,596,29914,768,00015,173,777
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX214,392163,819121,290
Title II 20-XXX-XXX-XXX39,80924,8370
Title III 20-XXX-XXX-XXX13,72311,66410,310
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX259,987220,988268,352
Total Federal Projects 527,911421,308399,952
TOTAL GRANTS AND ENTITLEMENTS 527,911421,308399,952
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX469,791467,125494,013
TOTAL REPAYMENT OF DEBT 469,791467,125494,013
Total Expenditures 14,594,00115,656,43316,067,742
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,594,00115,656,43316,067,742

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget523,221431,834413,228271,466
  Repayment of Debt4,5594,55810
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve450,001450,001150,0011
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve246,942461,419202,3920
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost11,41010,40111,38411,75412,139
Total Classroom Instruction6,7916,3936,8746,9687,466
Classroom-Salaries and Benefits6,5106,1426,5606,6497,099
Classroom-General Supplies and Textbooks240205265270307
Classroom-Purchased Services and Other4145494960
Total Support Services1,9271,5961,7681,7971,872
Support Services-Salaries and Benefits1,6211,3381,3661,3301,402
Total Administrative Costs1,3661,1731,4461,6601,502
Administration-Salaries and Benefits1,1409821,2171,4101,258
Legal Costs045556261
Total Operations and Maintenance of Plant1,2731,1771,2561,2871,292
Operations & Maintenance of Plant-Salary & Ben.754715779797733
Board Contribution to Food Services536342420
Total Extracurricular Costs00000
Total Equipment Costs151200915
Employee Benefits as a % of Salaries24.325.826.326.927.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 recreational 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 Allicance 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 & PT services
  • Shared services agreement for geese control with municipality
  • Shared services for grant writer with municipality

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,678,927 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,683,881,298 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8123 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,172,939 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,683,881,298 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8417 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,678,927 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,755,452,018 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7792 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,172,939 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,755,452,018 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8074 (L)

 

Administrative Salaries
Employee Name: John DiGiovachino 
Job TitleSuperintendent CST Director 
Base Annual Salary134,130 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 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 
Employee Name: Thomas DiFluri 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary129,518 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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