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User Friendly Budgets
2008

MERCER - EWING TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,3393,2673,207
Pupils on Roll Regular Shared-Time574557
spacing
Pupils on Roll - Special Full-Time506481652
Pupils on Roll - Special Shared-Time283728
Private School Placements312734
spacing
Pupils Sent to Contracted Preschool Prog500
Pupils Sent to Other Districts-Reg Prog891
Pupils Sent to Other Dists-Spec Ed Prog665378
Pupils Received779
Pupils in State Facilities1011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,800,000 2,989,730
Transfers from Other Funds 10-5200 35,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 40,896,413 42,033,134 43,106,179
Tuition 10-1300 217,635 120,000 135,802
Transportation Fees from Individuals 10-1410 22,263 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 9,000 12,000
Unrestricted Miscellaneous Revenues 10-1XXX 498,309 395,200 418,697
SUBTOTAL  41,634,620 42,557,334 43,672,678
Revenues from State Sources:
Transportation Aid 10-3120 1,090,058 1,090,058 0
Special Education Aid 10-3130 2,939,245 2,939,245 0
Bilingual Education 10-3140 122,316 122,316 0
Stabilization Aid 10-3171 2,258,423 2,258,423 0
Extraordinary Aid 10-3131 90,270 0 93,429
Consolidated Aid 10-3195 431,200 431,200 0
Additional Formula Aid 10-3196 210,110 426,523 0
Other State Aids 10-3XXX 348,608 427,989 0
Categorical Special Education Aid 10-3132 0 0 2,077,179
Equalization Aid 10-3176 0 0 6,417,730
Categorical Security Aid 10-3177 0 0 555,589
Categorical Transportation Aid 10-3121 0 0 906,518
SUBTOTAL  7,490,230 7,695,754 10,050,445
Adjustment for Prior Year Encumbrances  0 1,182,849 0
Actual Revenues (Over)/Under Expenditures  -894,560 0 0
TOTAL OPERATING BUDGET  48,265,290 53,235,937 56,712,853
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 53,773 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 162,419 162,419 0
Other Restricted Entitlements 20-32XX 228,054 254,539 258,112
TOTAL REVENUES FROM STATE SOURCES  390,473 416,958 258,112
Revenues from Federal Sources:
Title I 20-4411-4416 303,967 264,118 252,413
Title VI 20-4417-4418 0 5,076 4,153
I.D.E.A. Part B (Handicapped) 20-4420-4429 982,243 891,420 915,658
Other 20-4XXX 768,001 128,280 141,483
TOTAL REVENUES FROM FEDERAL SOURCES  2,054,211 1,288,894 1,313,707
TOTAL GRANTS AND ENTITLEMENTS  2,498,457 1,705,852 1,571,819
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 640,076 1,235,670
Revenues from Local Sources:
Local Tax Levy 40-1210 5,815,737 5,176,991 4,469,798
Miscellaneous 40-1XXX 1,823,326 0 0
TOTAL REVENUES FROM LOCAL SOURCES  7,639,063 5,176,991 4,469,798
Revenues from State Sources:
Debt Service Aid Type II 40-3160 943,622 943,828 943,901
TOTAL LOCAL REPAYMENT OF DEBT  8,582,685 6,760,895 6,649,369
Actual Revenues (Over)/Under Expenditures  -1,820,670 0 0
TOTAL REPAYMENT OF DEBT  6,762,015 6,760,895 6,649,369
TOTAL REVENUES/SOURCES  57,525,762 61,702,684 64,934,041

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,448,66917,563,14118,489,811
Special Education 11-2XX-100-XXX4,330,4404,674,1305,182,138
Bilingual Education 11-240-100-XXX262,497272,531263,918
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX50,22841,68540,185
School Sponsored Athletics 11-402-100-XXX821,002838,060875,788
Support Services:
Tuition 11-000-100-XXX3,270,3304,010,4163,947,335
Attendance and Social Work Services 11-000-211-XXX166,278192,570196,887
Health Services 11-000-213-XXX676,020707,908772,464
Students - Related & Extraordinary 11-000-216,217425,998458,282445,410
Guidance 11-000-218-XXX908,034953,869940,387
Child Study Teams 11-000-219-XXX1,069,0471,249,2381,286,018
Improvement of Instructional Services 11-000-221-XXX258,015271,357279,566
Educational Media Services - School Library 11-000-222-XXX415,428435,260445,860
Instructional Staff Training Services 11-000-223-XXX60,28684,98490,543
General Administration 11-000-230-XXX462,146488,367563,827
School Administration 11-000-240-XXX2,374,3492,400,7492,453,960
Central Svcs & Admin Info Technology 11-000-25X-XXX965,2301,045,5171,039,016
Operation and Maintenance of Plant Services 11-000-26X-XXX4,355,3604,662,7555,035,365
Student Transportation Services 11-000-270-XXX2,598,0272,571,7332,879,856
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,116,4909,148,2859,074,519
Total Support Services Expenditures 26,121,03828,681,29029,451,013
TOTAL GENERAL CURRENT EXPENSE 48,033,87452,070,83754,302,853
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604002,200,000
Equipment 12-XXX-XXX-73X2,69500
Facilities Acquisition and Construction Services 12-000-4XX-XXX219,9201,015,0800
TOTAL CAPITAL EXPENDITURES 222,6151,015,0802,200,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,801150,020210,000
OPERATING BUDGET GRAND TOTAL 48,265,29053,235,93756,712,853
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX53,77300
Instructional Supplement Aid:
Instruction 20-214-100-XXX162,419162,4190
TOTAL INSTRUCTIONAL SUPPLEMENT AID 162,419162,4190
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX29,50139,53330,025
Nonpublic Auxiliary Services 20-XXX-XXX-XXX69,614103,967166,621
Nonpublic Handicapped Services 20-XXX-XXX-XXX63,10939,0600
Nonpublic Nursing Services 20-XXX-XXX-XXX046,77939,946
Nonpublic Technology Initiative 20-XXX-XXX-XXX20,32225,20021,520
Other Special Projects 20-XXX-XXX-XXX45,50800
Total State Projects 390,473416,958258,112
Federal Projects:
Title I 20-XXX-XXX-XXX303,967264,118252,413
Title VI 20-XXX-XXX-XXX05,0764,153
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX982,243891,420915,658
Other Special Projects 20-XXX-XXX-XXX768,001128,280141,483
Total Federal Projects 2,054,2111,288,8941,313,707
TOTAL GRANTS AND ENTITLEMENTS 2,498,4571,705,8521,571,819
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,803,1806,760,8956,649,369
Additional State School Building Aid-Ch.177 40-702-510-XXX4,958,83500
Total Additional State School Building Aid 4,958,83500
TOTAL REPAYMENT OF DEBT 6,762,0156,760,8956,649,369
Total Expenditures 57,525,76261,702,68464,934,041

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget2,824,715985,9251,135,925985,925
  Repayment of Debt55,0761,875,7461,235,6700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1112,200,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,908,1364,639,7302,839,7300
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,46110,78512,20212,61612,717
Total Classroom Instruction6,5426,7457,3877,6147,724
Classroom-Salaries and Benefits6,0856,2406,7967,0047,158
Classroom-General Supplies and Textbooks131146152157137
Classroom-Purchased Services and Other325359439454430
Total Support Services1,2151,2641,4151,4601,436
Support Services-Salaries and Benefits1,1211,1631,2981,3381,322
Total Administrative Costs1,2801,2021,2641,3081,297
Administration-Salaries and Benefits1,0891,0851,1251,1591,156
Total Operations and Maintenance of Plant1,0971,2371,3091,3801,437
Operations & Maintenance of Plant-Salary & Ben.513592615634651
Total Food Services Costs00000
Total Extracurricular Costs271269278286287
Total Equipment Costs01000
Employee Benefits as a % of Salaries25.827.429.829.828.2

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 the 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.

 

Shared Services
  • The district participates with other districts in a conslidated bid for
  • telephone, energy needs etc. Ewing is a founding member of the Diploma
  • Joint Insurance Fund, a self insurance groupe of 40 other school district
  • The district has several inter-governmantal agreements for purchasing of
  • goods and services. The most important is with the Ewing Township for
  • items as trash disposal, truck fuel, field manageing, exchange of
  • professional building and maintinamce employees between the two corp.
  • We also help form the Mercer County co-operative Purchasing unit,
  • which consoladates bids for all county districts.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy43,106,179 (A)
Estimated Net Taxable Valuation (as of 01/25/2008)1,829,238,846 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3565 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,575,977 (D)
Estimated Net Taxable Valuation (as of 01/25/2008)1,829,238,846 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.6009 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy43,106,179 (G)
Estimated Equalized Valuation (as of 01/25/2008)3,559,171,879 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2111 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,575,977 (J)
Estimated Equalized Valuation (as of 01/25/2008)3,559,171,879 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3367 (L)