County budget brief

Passaic County district budgets

Passaic County has 21 latest-year UFB district rows, $2.2B in proposed operating budgets, and 84,356 UFB on-roll students. The county average NJDOE comparative cost is $22,541, with a range of $18,362 to $26,590. The operating-revenue model is mixed local/state.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

21UFB district rows

$2.2Bproposed operating budgets

84,356UFB on-roll students

$22,541mean NJDOE comparative cost

41% / 53%local / state operating revenue

What stands out

Cost rangeRingwood Boro has the county's highest published comparative cost at $26,590.

Real movementClifton City has the largest first-to-latest real comparative-cost movement at +$3,977.

Current proposalLatest-file proposed operating budgets change +$35.8M versus revised/current rows; Northern Region Educational Services Commission has the strongest proposal signal (UFB denominator moves, operating +$3.9M).

Funding modelOperating revenue is 41% local, 53% state, with 9% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Passaic County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check?	2 of 21 county district rows have this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Totowa BoroFund-balance, reserve, and carryover source rows total $7.4M, 27% of proposed operating-budget scale.largest named row is Budgeted fund balance at $7.4M.Haledon BoroFund-balance, reserve, and carryover source rows total $4.6M, 18% of proposed operating-budget scale.largest named row is Capital reserve withdrawals at $2.6M.	Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves.	Do not call planned source rows audited cash stress or recurring operating revenue.	One-time brief Source map District index
Per-student cost anatomyDid real per-student operating scale move because dollars changed, enrollment changed, or both?	1 county district row out of 21 has this as the first-read lane.Primary route: Check real movement: Did the story change after inflation, or is it ordinary nominal budget growth?	Northern Region Educational Services CommissionReal operating budget per UFB on-roll moved +$105,621.budget effect +$76,509.enrollment effect +$29,112.driver: Real operating-budget growth.	Frame CPI-U real operating budget, UFB planning on-roll, fall enrollment, and service-load rows; separate numerator from denominator.Pull Multi-year budgets, enrollment assumptions, staffing rosters, labor agreements, and major contracts.Check Separate budget-numerator movement from UFB planning-enrollment movement before naming a cause.	Do not call the arithmetic decomposition a causal finding.	Real movement Student load District index
Outside-operating familyHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	7 of 21 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Woodland ParkSpecial revenue funds: Special revenue funds moved +$6.6M since 2019-20.Local taxes and local sources represents 87% of operating scale.Passaic Co Manchester RegCapital, facilities, and debt: Capital, facilities, and debt moved +$6.2M since 2019-20.Local taxes and local sources sits -25 pts vs county average.Fund balance and reserves changes +$2.2M in the latest file.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Student/service familyDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	1 county district row out of 21 has this as the first-read lane.Primary route: Check students and service load: Is a per-student comparison really about denominator, placements, or student need?	Paterson CityTransfers and tuition: Transfers and tuition moved +$93.6M since 2019-20.Federal grants changes -$56.2M in the latest file.State aid represents 92% of operating scale.	Frame Transfers, tuition, preschool, special-education, and support families beside UFB service-load and denominator context.Pull Tuition and placement schedules, preschool aid records, service-load rows, contracts, and source-row proof sections.Check whether transfers, tuition, preschool, or special-education/support rows explain the comparison frame.	Do not treat source-family rows as audited service counts, quality, adequacy, or a complete program ledger.	Student-load brief Category atlas District index
Cost positionWhy does this district sit high on the published comparative-cost line?	1 county district row out of 21 has this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group?	Ringwood BoroPublished comparative cost is $26,590.rank #91 statewide and #1 inside Passaic County.real comparative-cost movement is +$2,202.	Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank.	Do not turn comparative cost into waste, quality, or adequacy by itself.	Cost brief Comparison atlas District index
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	4 of 21 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	West Milford TwpState aid: State aid moved -$11.0M since 2019-20.Local taxes and local sources represents 88% of operating scale.Passaic Valley RegionalState aid: State aid sits -25 pts vs county average.Capital, facilities, and debt changes -$1.7M in the latest file.Local taxes and local sources represents 78% of operating scale.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	10 county district rows have generated source-family signals.real movement (6); proposal move (4)	Clifton CityCapital, facilities, and debt changes -$17.9M in the latest file · Proposal movePassaic Co Manchester RegCapital, facilities, and debt moved +$6.2M since 2019-20 · Real movementPompton Lakes BoroCapital, facilities, and debt moved +$5.9M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	18 county district rows have generated source-family signals.proposal move (1); peer gap (3); current scale (14)	Northern Region Educational Services CommissionLocal taxes and local sources changes +$2.7M in the latest file · Proposal movePassaic County VocationalLocal taxes and local sources sits -51 pts vs county average · Peer gapHaledon BoroLocal taxes and local sources sits -33 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Current proposal Source map
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	12 county district rows have generated source-family signals.real movement (1); peer gap (5); current scale (6)	West Milford TwpState aid moved -$11.0M since 2019-20 · Real movementTotowa BoroState aid sits -26 pts vs county average · Peer gapPassaic Valley RegionalState aid sits -25 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	4 county district rows have generated source-family signals.proposal move (3); real movement (1)	Passaic CityFund balance and reserves changes -$35.1M in the latest file · Proposal moveHawthorne BoroFund balance and reserves moved +$3.1M since 2019-20 · Real movementPassaic Co Manchester RegFund balance and reserves changes +$2.2M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Reserve and fund-balance rows are context signals, not recurring operating revenue.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	One-time brief Category atlas Current proposal Real movement Source map
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	3 county district rows have generated source-family signals.real movement (2); proposal move (1)	Woodland ParkSpecial revenue funds moved +$6.6M since 2019-20 · Real movementBloomingdale BoroSpecial revenue funds moved +$4.6M since 2019-20 · Real movementProspect Park BoroSpecial revenue funds changes -$1.6M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
Other named rowsWhich remaining named rows deserve a closer district-level look?	3 county district rows have generated source-family signals.proposal move (2); real movement (1)	Passaic County VocationalOther named rows changes -$11.2M in the latest file · Proposal moveNorthern Region Educational Services CommissionOther named rows moved +$9.1M since 2019-20 · Real movementPompton Lakes BoroOther named rows changes -$3.0M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.A catch-all for contextual rows that do not fit the named families above.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Source-row brief Category atlas Current proposal Real movement Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Passaic ranges from $18,362 to $26,590 on NJDOE comparative cost, a $8,228 spread around a $22,541 county mean.	Ringwood Boro$26,590 · highest county costProspect Park Boro$18,362 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	21 county rows have latest-file proposal comparisons; proposed operating budgets change +$35.8M versus revised/current rows.	Northern Region Educational Services Commission+$3.9M · UFB denominator movesPassaic City-$21.6M · General current	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 41% local and 53% state; weighted tax levy per UFB on-roll is $9,218.	Passaic Valley Regional$27,551 · highest tax levy per UFB on-rollNorthern Region Educational Services Commission100% · highest local operating sharePassaic City86% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is 9%; school-based budgeting share is 20%; outside-operating scale should be checked separately from recurring operating budget.	Paterson City21% · largest charter/Renaissance transfer sharePassaic City50% · largest school-based budgeting shareProspect Park Boro17% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $22,541; the largest positive district movement is +$3,977 and the largest decline is -$4,734.	Clifton City+$3,977 · largest first-to-latest real cost increaseLakeland Regional-$4,734 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 84,356; sent-placement and special-education planning-row scales can change a per-student read.	Passaic Co Manchester Reg62% · largest sent-placement shareWest Milford Twp21% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	12 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $134.1M.	Totowa Boro27% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Paterson City165 · most indexed side-file rowsHaledon Boro$31.7M · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Passaic ranges from $18,362 to $26,590 on NJDOE comparative cost per pupil.	Ringwood Boro$26,590 · highest county cost Prospect Park Boro$18,362 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $22,541; district movement should be checked in 2025 dollars.	Clifton City+$3,977 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	21 county rows have latest-file proposal comparisons; proposed operating budgets change +$35.8M versus revised/current budget rows.	Northern Region Educational Services Commission+$3.9M · UFB denominator moves Passaic City-$21.6M · General current	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 41% local and 53% state on an operating-budget-weighted basis.	Northern Region Educational Services Commission100% · highest local operating share Passaic City86% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is 9%; school-based budgeting share is 20%.	Paterson City21% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 84,356; placement and side-file rows can change per-student interpretation.	Passaic Co Manchester Reg62% · largest sent-placement share Paterson City165 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (21), Locally funded (12), One-time support (12).	Ringwood Boro$26,590 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Ringwood BoroLocally funded, One-time support, Side-file context	$26,590#1 county · #91 NJ	+$2,2029% since first loaded cost row	85% local / 8% statetax levy per UFB on-roll $24,168	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 991sent placements 1%; special education 21%; side rows 31
Passaic Valley RegionalLocally funded, Placement load, One-time support, Side-file context	$26,346#2 county · #95 NJ	+$1,0804% since first loaded cost row	82% local / 7% statetax levy per UFB on-roll $27,551	General currenttransfers 1%; school-based n/a; special revenue scale 2%	UFB on-roll 1,092sent placements 36%; special education 18%; side rows 38
Passaic County VocationalOne-time support, Outside-operating scale, Side-file context	$26,192#3 county · #101 NJ	+$5142% since first loaded cost row	39% local / 48% statetax levy per UFB on-roll $1,497	General currenttransfers 0%; school-based n/a; special revenue scale 3%	UFB on-roll 4,707sent placements 0%; special education 10%; side rows 52
Passaic CityState-funded, School-based budgeting, Placement load, One-time support, Outside-operating scale, Side-file context	$24,842#4 county · #142 NJ	+$5902% since first loaded cost row	6% local / 86% statetax levy per UFB on-roll $1,394	School-basedtransfers 8%; school-based 50%; special revenue scale 15%	UFB on-roll 12,804sent placements 5%; special education 15%; side rows 41
Paterson CityState-funded, Charter/Renaissance transfers, School-based budgeting, Placement load, One-time support, Side-file context	$24,142#5 county · #170 NJ	+$3,48917% since first loaded cost row	12% local / 83% statetax levy per UFB on-roll $2,683	General currenttransfers 21%; school-based 38%; special revenue scale 13%	UFB on-roll 29,553sent placements 9%; special education 12%; side rows 165
Lakeland RegionalLocally funded, Placement load, One-time support, Side-file context	$23,780#6 county · #185 NJ	-$4,734-17% since first loaded cost row	86% local / 8% statetax levy per UFB on-roll $26,514	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 829sent placements 18%; special education 20%; side rows 27
Passaic Co Manchester RegPlacement load, One-time support, Outside-operating scale, Side-file context	$23,523#7 county · #197 NJ	+$2,55412% since first loaded cost row	37% local / 51% statetax levy per UFB on-roll $14,503	General currenttransfers 0%; school-based n/a; special revenue scale 3%	UFB on-roll 822sent placements 62%; special education 17%; side rows 52
Totowa BoroOne-time support, Side-file context	$23,495#8 county · #200 NJ	+$1,1995% since first loaded cost row	68% local / 4% statetax levy per UFB on-roll $18,753	General currenttransfers 1%; school-based n/a; special revenue scale 2%	UFB on-roll 970sent placements 1%; special education 12%; side rows 37
West Milford TwpLocally funded, Side-file context	$23,445#9 county · #204 NJ	-$1,287-5% since first loaded cost row	88% local / 8% statetax levy per UFB on-roll $23,435	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 2,921sent placements 4%; special education 21%; side rows 45
Wayne TwpLocally funded, Side-file context	$22,751#10 county · #245 NJ	-$1,549-6% since first loaded cost row	91% local / 9% statetax levy per UFB on-roll $23,042	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 7,639sent placements 2%; special education 17%; side rows 75
Bloomingdale BoroLocally funded, Placement load, One-time support, Side-file context	$22,439#11 county · #257 NJ	-$4,507-17% since first loaded cost row	81% local / 9% statetax levy per UFB on-roll $26,793	General currenttransfers <1%; school-based n/a; special revenue scale 11%	UFB on-roll 719sent placements 31%; special education 15%; side rows 28
Pompton Lakes BoroOne-time support, Side-file context	$21,590#12 county · #319 NJ	-$2,547-11% since first loaded cost row	68% local / 22% statetax levy per UFB on-roll $16,240	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 1,680sent placements 5%; special education 15%; side rows 33
Haledon BoroOne-time support, Outside-operating scale, Side-file context	$21,516#13 county · #324 NJ	+$3,46619% since first loaded cost row	28% local / 55% statetax levy per UFB on-roll $6,764	General currenttransfers 2%; school-based n/a; special revenue scale 10%	UFB on-roll 1,013sent placements 1%; special education 13%; side rows 59
Clifton CityPlacement load, Side-file context	$21,147#14 county · #349 NJ	+$3,97723% since first loaded cost row	57% local / 40% statetax levy per UFB on-roll $13,106	General currenttransfers 7%; school-based n/a; special revenue scale 9%	UFB on-roll 11,673sent placements 12%; special education 19%; side rows 65
Hawthorne BoroLocally funded, Placement load, One-time support, Side-file context	$20,701#15 county · #375 NJ	+$8204% since first loaded cost row	85% local / 8% statetax levy per UFB on-roll $21,094	General currenttransfers <1%; school-based n/a; special revenue scale 4%	UFB on-roll 2,170sent placements 7%; special education 17%; side rows 40
Wanaque BoroLocally funded, Side-file context	$20,454#16 county · #390 NJ	-$2,673-12% since first loaded cost row	87% local / 9% statetax levy per UFB on-roll $19,058	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 927sent placements 1%; special education 19%; side rows 29
North Haledon BoroLocally funded, Outside-operating scale, Side-file context	$19,912#17 county · #433 NJ	+$9235% since first loaded cost row	89% local / 7% statetax levy per UFB on-roll $18,719	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 622sent placements <1%; special education 18%; side rows 42
Woodland ParkLocally funded, Outside-operating scale, Side-file context	$19,902#18 county · #434 NJ	-$367-2% since first loaded cost row	84% local / 15% statetax levy per UFB on-roll $15,589	General currenttransfers 2%; school-based n/a; special revenue scale 17%	UFB on-roll 1,244sent placements 1%; special education 13%; side rows 33
Little Falls TwpLocally funded, Side-file context	$19,692#19 county · #444 NJ	-$2,966-13% since first loaded cost row	87% local / 7% statetax levy per UFB on-roll $17,999	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 982sent placements 1%; special education 19%; side rows 32
Prospect Park BoroState-funded, Outside-operating scale, Side-file context	$18,362#20 county · #518 NJ	+$1,71110% since first loaded cost row	20% local / 78% statetax levy per UFB on-roll $3,701	General currenttransfers 4%; school-based n/a; special revenue scale 17%	UFB on-roll 898sent placements 1%; special education 21%; side rows 35
Northern Region Educational Services CommissionLocally funded, Side-file context	n/an/a	n/an/a since first loaded cost row	100% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 0%	UFB on-roll 100sent placements 0%; special education 0%; side rows 54

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.