02/29/2008 PASSAIC - WEST PATERSON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 901 893 902
Pupils on Roll - Special Full-Time 101 120 121
Private School Placements 8 8 8
Pupils Sent to Contracted Preschool Prog 2
Pupils Sent to Other Dists-Spec Ed Prog 5 3 2
Pupils in State Facilities 1 1
PASSAIC - WEST PATERSON BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 436,095 260,349
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 318,667
Revenues from Local Sources:
Local Tax Levy 10-1210 10,427,322 11,385,000 11,983,920
Unrestricted Miscellaneous Revenues 10-1XXX 217,264 170,000 170,000
SUBTOTAL 10,644,586 11,555,000 12,153,920
Revenues from State Sources:
Special Education Aid 10-3130 606,415 606,415
Extraordinary Aid 10-3131 60,211 125,088
Consolidated Aid 10-3195 101,052 101,052
Additional Formula Aid 10-3196 21,802 44,258
Other State Aids 10-3XXX 83,024 70,321
Categorical Special Education Aid 10-3132 559,579
Equalization Aid 10-3176 239,485
Categorical Security Aid 10-3177 110,871
Categorical Transportation Aid 10-3121 70,399
SUBTOTAL 872,504 822,046 1,105,422
Actual Revenues (Over)/Under Expenditures 33,335
TOTAL OPERATING BUDGET 11,550,425 12,813,141 13,838,358
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,278 19,278
Other Restricted Entitlements 20-32XX 9,462
TOTAL REVENUES FROM STATE SOURCES 28,740 19,278
Revenues from Federal Sources:
Title I 20-4411-4416 97,227 102,537 102,537
I.D.E.A. Part B (Handicapped) 20-4420-4429 214,640 214,640 233,409
Other 20-4XXX 24,977 28,479 28,479
TOTAL REVENUES FROM FEDERAL SOURCES 336,844 345,656 364,425
TOTAL GRANTS AND ENTITLEMENTS 365,584 364,934 364,425
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 210,326 209,531 208,516
TOTAL REVENUES FROM LOCAL SOURCES 210,326 209,531 208,516
TOTAL LOCAL REPAYMENT OF DEBT 210,326 209,531 208,516
Actual Revenues (Over)/Under Expenditures 2
TOTAL REPAYMENT OF DEBT 210,328 209,531 208,516
TOTAL REVENUES/SOURCES 12,126,337 13,387,606 14,411,299
PASSAIC - WEST PATERSON BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 3,645,485 4,014,090 4,545,624
Special Education 11-2XX-100-XXX 849,255 1,177,494 1,350,113
Basic Skills/Remedial 11-230-100-XXX 274,176 42,377 132,255
Bilingual Education 11-240-100-XXX 100,960 141,380 180,015
Support Services:
Tuition 11-000-100-XXX 588,004 603,419 513,726
Attendance and Social Work Services 11-000-211-XXX 27,408 28,291 18,600
Health Services 11-000-213-XXX 204,828 219,305 186,026
Students - Related & Extraordinary 11-000-216,217 512,231 421,497 591,495
Guidance 11-000-218-XXX 241,775 272,926 195,700
Child Study Teams 11-000-219-XXX 369,420 316,663 407,243
Improvement of Instructional Services 11-000-221-XXX 124,049 137,483
Educational Media Services - School Library 11-000-222-XXX 106,380 102,833 106,871
Instructional Staff Training Services 11-000-223-XXX 18,115 15,200 22,700
General Administration 11-000-230-XXX 456,560 482,961 426,348
School Administration 11-000-240-XXX 530,515 536,594 496,072
Central Svcs & Admin Info Technology 11-000-25X-XXX 214,599 275,602 240,360
Operation and Maintenance of Plant Services 11-000-26X-XXX 917,353 990,141 1,095,679
Student Transportation Services 11-000-270-XXX 394,881 562,212 566,804
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,031,455 2,307,452 2,254,247
Food Services 11-000-310-XXX 16,469 33,160 42,830
Total Support Services Expenditures 6,629,993 7,292,305 7,302,184
TOTAL GENERAL CURRENT EXPENSE 11,499,869 12,667,646 13,510,191
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 41,064 20,296
Facilities Acquisition and Construction Services 12-000-4XX-XXX 105,400 318,667
TOTAL CAPITAL EXPENDITURES 41,064 125,696 318,667
Transfer of Funds to Charter Schools 10-000-100-56X 9,492 19,799 9,500
OPERATING BUDGET GRAND TOTAL 11,550,425 12,813,141 13,838,358
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 19,278 19,278
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,278 19,278
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 9,462
Total State Projects 28,740 19,278
Federal Projects:
Title I 20-XXX-XXX-XXX 97,227 102,537 102,537
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 214,640 214,640 233,409
Other Special Projects 20-XXX-XXX-XXX 24,977 28,479 28,479
Total Federal Projects 336,844 345,656 364,425
TOTAL GRANTS AND ENTITLEMENTS 365,584 364,934 364,425
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 210,328 209,531 208,516
TOTAL REPAYMENT OF DEBT 210,328 209,531 208,516
Total Expenditures 12,126,337 13,387,606 14,411,299
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 12,126,337 13,387,606 14,411,299
PASSAIC - WEST PATERSON BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 520,510 578,433 396,333 250,000
Repayment of Debt 2 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 318,668 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 275,191 221,678 114,016 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
PASSAIC - WEST PATERSON BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10263 10472 11377 11373 12150
Total Classroom Instruction 5972 6135 6956 6810 7557
Classroom-Salaries and Benefits 5726 5805 6641 6500 7127
Classroom-General Supplies and Textbooks 214 283 260 255 372
Classroom-Purchased Services and Other 32 46 55 55 58
Total Support Services 1732 1798 1810 1813 1952
Support Services-Salaries and Benefits 1427 1489 1460 1453 1550
Total Administrative Costs 1457 1477 1448 1592 1377
Administration-Salaries and Benefits 1261 1288 1231 1372 1152
Total Operations and Maintenance of Plant 1077 1046 1131 1126 1221
Operations & Maintenance of Plant-Salary & Ben. 643 610 653 650 720
Total Food Services Costs 25 16 33 33 42
Total Extracurricular Costs 0 0
Total Equipment Costs 70 41 0 20 0
Employee Benefits as a % of Salaries 28.3 28.2 29.8 29.6 26.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
PASSAIC - WEST PATERSON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
PASSAIC - WEST PATERSON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,983,920 (A)
Estimated Net Taxable Valuation (as of 01/07/2008 ) 826,977,277 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.4491 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,192,436 (D)
Estimated Net Taxable Valuation (as of 01/07/2008 ) 826,977,277 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.4743 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,983,920 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,779,377,152 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6735 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,192,436 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,779,377,152 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6852 (L)