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User Friendly Budgets
2008

MERCER - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,0202,2892,334
Pupils on Roll Regular Shared-Time300
spacing
Pupils on Roll - Special Full-Time289340378
Pupils on Roll - Special Shared-Time600
Private School Placements91317
spacing
Pupils Sent to Contracted Preschool Prog117
Pupils Sent to Other Districts-Reg Prog7303
Pupils Sent to Other Dists-Spec Ed Prog282422

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 476,030 295,081
Withdrawal from Cap Res-for Local Share 10-307 0 60,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 24,833,670 27,484,584 28,520,968
Tuition 10-1300 1,996 0 21,000
Interest Earned on Capital Reserve Funds 10-1XXX 12,107 2,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 200,269 155,000 169,521
SUBTOTAL  25,048,042 27,641,584 28,711,989
Revenues from State Sources:
Transportation Aid 10-3120 627,474 627,474 0
Special Education Aid 10-3130 1,083,293 1,083,293 0
Bilingual Education 10-3140 15,895 9,362 0
Extraordinary Aid 10-3131 73,104 73,104 102,480
Consolidated Aid 10-3195 212,089 212,089 0
Additional Formula Aid 10-3196 57,967 125,477 0
Other State Aids 10-3XXX 287,936 260,133 0
Categorical Special Education Aid 10-3132 0 0 1,539,449
Equalization Aid 10-3176 0 0 320,705
Categorical Security Aid 10-3177 0 0 203,501
Categorical Transportation Aid 10-3121 0 0 714,190
SUBTOTAL  2,357,758 2,390,932 2,880,325
Adjustment for Prior Year Encumbrances  0 831,891 0
Actual Revenues (Over)/Under Expenditures  -683,003 0 0
TOTAL OPERATING BUDGET  26,722,797 31,400,437 31,887,395
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 1,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 12,065 10,240 9,400
TOTAL REVENUES FROM STATE SOURCES  12,065 10,240 9,400
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 321,738 435,912 370,525
Other 20-4XXX 12,412 139,876 30,000
TOTAL REVENUES FROM FEDERAL SOURCES  334,150 575,788 400,525
TOTAL GRANTS AND ENTITLEMENTS  346,215 587,028 409,925
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 525,386 1,000,000 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,627,199 3,062,122 4,126,510
Miscellaneous 40-1XXX 0 25,000 0
TOTAL REVENUES FROM LOCAL SOURCES  3,627,199 3,087,122 4,126,510
Revenues from State Sources:
Debt Service Aid Type II 40-3160 172,450 193,953 197,868
TOTAL LOCAL REPAYMENT OF DEBT  4,325,035 4,281,075 4,324,378
Actual Revenues (Over)/Under Expenditures  -40,560 0 0
TOTAL REPAYMENT OF DEBT  4,284,475 4,281,075 4,324,378
TOTAL REVENUES/SOURCES  31,353,487 36,268,540 36,621,698

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,533,49611,097,12711,238,868
Special Education 11-2XX-100-XXX1,693,9872,011,7552,130,823
Basic Skills/Remedial 11-230-100-XXX238,283376,975396,539
Bilingual Education 11-240-100-XXX54,68354,66556,384
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX275,984313,735233,950
School Sponsored Athletics 11-402-100-XXX521,605770,697854,539
Support Services:
Tuition 11-000-100-XXX1,468,5961,730,4461,796,599
Attendance and Social Work Services 11-000-211-XXX01,500500
Health Services 11-000-213-XXX287,877363,277382,302
Students - Related & Extraordinary 11-000-216,217378,423377,675403,306
Guidance 11-000-218-XXX302,507459,442499,451
Child Study Teams 11-000-219-XXX702,897782,041687,291
Improvement of Instructional Services 11-000-221-XXX363,087529,868559,720
Educational Media Services - School Library 11-000-222-XXX229,422288,964245,706
General Administration 11-000-230-XXX730,682708,316547,695
School Administration 11-000-240-XXX1,196,5581,219,6711,290,562
Central Svcs & Admin Info Technology 11-000-25X-XXX583,624629,835608,266
Operation and Maintenance of Plant Services 11-000-26X-XXX2,798,4603,443,6303,348,156
Student Transportation Services 11-000-270-XXX1,637,8782,092,1762,232,335
Other Support Services 11-000-290-XXX07,1353,887
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,403,9403,793,0494,306,086
Total Support Services Expenditures 14,083,95116,427,02516,911,862
TOTAL GENERAL CURRENT EXPENSE 26,401,98931,051,97931,822,965
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,000500
Equipment 12-XXX-XXX-73X200,779116,7813,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX120,029169,67760,930
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931060,0000
TOTAL CAPITAL EXPENDITURES 320,808348,45864,430
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 26,722,79731,400,43731,887,395
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX01,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,4911,2301,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX06,4326,000
Nonpublic Nursing Services 20-XXX-XXX-XXX2,1531,6981,600
Nonpublic Technology Initiative 20-XXX-XXX-XXX783880800
Other Special Projects 20-XXX-XXX-XXX7,63800
Total State Projects 12,06510,2409,400
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX321,738435,912370,525
Other Special Projects 20-XXX-XXX-XXX12,412139,87630,000
Total Federal Projects 334,150575,788400,525
TOTAL GRANTS AND ENTITLEMENTS 346,215587,028409,925
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,284,4754,281,0754,324,378
TOTAL REPAYMENT OF DEBT 4,284,4754,281,0754,324,378
Total Expenditures 31,353,48736,268,54036,621,698

 

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 Budget587,824830,411647,412611,371
  Repayment of Debt-247,531-206,971-206,971-206,971
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve80,92793,03435,03435,534
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve273,031532,071259,0400
      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 Cost10,43610,3999,68510,34010,249
Total Classroom Instruction5,8096,1485,9606,1636,204
Classroom-Salaries and Benefits5,3285,6595,4735,6895,863
Classroom-General Supplies and Textbooks425447437434297
Classroom-Purchased Services and Other5642514045
Total Support Services1,3071,1851,2431,2421,227
Support Services-Salaries and Benefits1,0589801,0379861,073
Total Administrative Costs1,3481,2789231,1081,071
Administration-Salaries and Benefits1,1191,017753841888
Total Operations and Maintenance of Plant1,6241,3571,1041,3471,264
Operations & Maintenance of Plant-Salary & Ben.649598344208155
Total Food Services Costs00000
Total Extracurricular Costs324406435463460
Total Equipment Costs339095441
Employee Benefits as a % of Salaries22.321.321.121.723.3

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
  • Co-op with Robbinsville Township for care of athletic fields
  • Maintenance HVAC worker troubleshoots municipal buildings
  • Educational Data Joint purchasing
  • New Jersey School Business Officials co-op purchase of gas

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,520,968 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)2,633,000,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0832 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,647,478 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)2,633,000,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2399 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,520,968 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,389,812,149 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1934 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,647,478 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,389,812,149 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3661 (L)