>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>MERCER CO SPECIAL SERVICE

User Friendly Budgets
2008

MERCER - MERCER CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll - Special Full-Time696676667
Pupils on Roll - Special Shared-Time323232

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 98,426 806,767
Withdrawal from Cap Res-for Local Share 10-307 573,000 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 1,826,110 5,489,492 3,460,178
Tuition from LEAs 10-1310 34,064,034 28,866,672 29,084,024
Other Tuition 10-1320-1340 0 4,020,546 3,991,954
Non-Resident Fees 10-1350 567,943 185,148 183,890
Interest Earned on Capital Reserve Funds 10-1XXX 31,595 24,063 21,388
Other Restricted Miscellaneous Revenues 10-1XXX 245,967 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 99,541 345,000 286,100
SUBTOTAL  36,835,190 38,930,921 37,027,534
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 295,839 175,030 175,030
Adjustment for Prior Year Encumbrances  0 97,097 0
Actual Revenues (Over)/Under Expenditures  -2,506,868 0 0
TOTAL OPERATING BUDGET  35,197,161 39,301,474 38,009,331
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 898,747 934,229 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 734,048 836,094 1,023,870
TOTAL REVENUES FROM STATE SOURCES  734,048 836,094 1,023,870
Revenues from Federal Sources:
Title I 20-4411-4416 70,857 180,619 102,468
Vocational Education 20-4430 0 0 23,747
Other 20-4XXX 116,251 29,684 0
TOTAL REVENUES FROM FEDERAL SOURCES  187,108 210,303 126,215
TOTAL GRANTS AND ENTITLEMENTS  1,819,903 1,980,626 1,150,085
TOTAL REVENUES/SOURCES  37,017,064 41,282,100 39,159,416

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX13,548,56814,421,06715,388,576
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0901,227926,041
Other Instructional Programs 11-4XX-100-XXX908,49700
Support Services:
Health Services 11-000-213-XXX502,876481,794515,959
Students - Related & Extraordinary 11-000-216,2174,314,4624,314,6034,309,743
Child Study Teams 11-000-219-XXX1,244,1051,216,3011,265,997
Improvement of Instructional Services 11-000-221-XXX471,808438,121455,452
Educational Media Services - School Library 11-000-222-XXX138,505141,134121,194
Instructional Staff Training Services 11-000-223-XXX43,24052,76554,009
General Administration 11-000-230-XXX297,075384,527474,077
School Administration 11-000-240-XXX958,1741,135,0521,178,273
Central Svcs & Admin Info Technology 11-000-25X-XXX2,207,3782,331,4831,141,732
Operation and Maintenance of Plant Services 11-000-26X-XXX2,210,1552,371,2882,440,771
Student Transportation Services 11-000-270-XXX28,58033,03335,684
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,836,0958,243,9699,323,796
Total Support Services Expenditures 20,252,45321,144,07021,316,687
TOTAL GENERAL CURRENT EXPENSE 34,709,51836,466,36437,631,304
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604024,06321,388
Equipment 12-XXX-XXX-73X92,21478,950106,639
Facilities Acquisition and Construction Services 12-000-4XX-XXX395,4292,732,097250,000
TOTAL CAPITAL EXPENDITURES 487,6432,835,110378,027
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 35,197,16139,301,47438,009,331
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX898,747934,2290
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX734,048836,0941,023,870
Total State Projects 734,048836,0941,023,870
Federal Projects:
Title I 20-XXX-XXX-XXX70,857180,619102,468
Vocational Education 20-XXX-XXX-XXX0023,747
Other Special Projects 20-XXX-XXX-XXX116,25129,6840
Total Federal Projects 187,108210,303126,215
TOTAL GRANTS AND ENTITLEMENTS 1,819,9031,980,6261,150,085
REPAYMENT OF DEBT
Total Expenditures 37,017,06441,282,10039,159,416

 

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 Budget1,073,5853,032,4652,934,0392,127,272
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve600,545526,711550,774572,162
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost43,06045,500051,07455,045
Total Classroom Instruction27,45329,923028,00930,863
Classroom-Salaries and Benefits27,20029,703027,47830,433
Classroom-General Supplies and Textbooks2441970242241
Classroom-Purchased Services and Other10230288190
Total Support Services8,9319,032012,63513,207
Support Services-Salaries and Benefits8,7328,719012,31912,909
Total Administrative Costs3,8513,50804,8745,108
Administration-Salaries and Benefits2,7602,40403,5943,901
Total Operations and Maintenance of Plant2,7672,97303,7903,989
Operations & Maintenance of Plant-Salary & Ben.1,1051,13201,4781,594
Total Food Services Costs00000
Total Extracurricular Costs0001,7021,809
Total Equipment Costs01240114156
Employee Benefits as a % of Salaries30.333.3034.236.7

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.