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User Friendly Budgets
2008

SOMERSET - BERNARDS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,8544,8854,926
Pupils on Roll Regular Shared-Time177
spacing
Pupils on Roll - Special Full-Time569610610
Pupils on Roll - Special Shared-Time422
Private School Placements232229
spacing
Pupils Sent to Other Districts-Reg Prog444
Pupils Sent to Other Dists-Spec Ed Prog12910
Pupils Received131511

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,076,430 3,533,129
Transfers from Other Funds 10-5200 2,607,177 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 61,313,765 63,779,923 66,837,438
Tuition 10-1300 860,467 366,138 517,260
Transportation Fees from Individuals 10-1410 205,974 165,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 292,000
Unrestricted Miscellaneous Revenues 10-1XXX 486,911 383,716 640,240
SUBTOTAL  62,867,117 64,694,777 68,287,438
Revenues from State Sources:
Transportation Aid 10-3120 967,125 967,125 0
Special Education Aid 10-3130 2,022,369 2,022,369 0
Bilingual Education 10-3140 52,596 52,596 0
Extraordinary Aid 10-3131 169,829 0 449,491
Consolidated Aid 10-3195 298,533 298,533 0
Additional Formula Aid 10-3196 100,219 215,771 0
Other State Aids 10-3XXX 456,183 410,901 0
Categorical Special Education Aid 10-3132 0 0 2,945,090
Categorical Security Aid 10-3177 0 0 422,273
Categorical Transportation Aid 10-3121 0 0 1,137,714
SUBTOTAL  4,066,854 3,967,295 4,954,568
Actual Revenues (Over)/Under Expenditures  -3,236,512 0 0
TOTAL OPERATING BUDGET  66,304,636 69,738,502 76,775,135
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 120,713 94,503 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 238,068 250,228 0
TOTAL REVENUES FROM STATE SOURCES  238,068 250,228 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,093,720 1,113,672 0
Other 20-4XXX 102,008 480,748 950,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,195,728 1,594,420 950,000
TOTAL GRANTS AND ENTITLEMENTS  1,554,509 1,939,151 950,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 5,661,267 5,461,181 5,243,925
Miscellaneous 40-1XXX 10,064,473 0 0
TOTAL REVENUES FROM LOCAL SOURCES  15,725,740 5,461,181 5,243,925
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 1,038,703
TOTAL LOCAL REPAYMENT OF DEBT  15,725,740 5,461,181 6,282,629
TOTAL REPAYMENT OF DEBT  15,725,740 5,461,181 6,282,629
TOTAL REVENUES/SOURCES  83,584,885 77,138,834 84,007,764

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,054,56823,209,51524,939,556
Special Education 11-2XX-100-XXX7,019,7317,404,9627,992,352
Basic Skills/Remedial 11-230-100-XXX813,441815,847823,423
Bilingual Education 11-240-100-XXX130,368136,563142,341
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX239,998373,417388,041
School Sponsored Athletics 11-402-100-XXX863,477666,032642,836
Support Services:
Tuition 11-000-100-XXX2,152,4762,463,9132,487,963
Health Services 11-000-213-XXX505,277567,072622,661
Students - Related & Extraordinary 11-000-216,2171,203,4291,366,3011,485,197
Guidance 11-000-218-XXX1,707,3371,696,8861,879,276
Child Study Teams 11-000-219-XXX1,512,9041,775,7371,797,719
Improvement of Instructional Services 11-000-221-XXX858,631780,921737,568
Educational Media Services - School Library 11-000-222-XXX817,747950,1281,005,599
Instructional Staff Training Services 11-000-223-XXX879,521950,4161,050,755
General Administration 11-000-230-XXX969,3601,113,205939,198
School Administration 11-000-240-XXX2,723,9952,685,8602,681,328
Central Svcs & Admin Info Technology 11-000-25X-XXX975,601949,9621,066,204
Operation and Maintenance of Plant Services 11-000-26X-XXX7,633,4947,913,8548,958,218
Student Transportation Services 11-000-270-XXX3,926,2034,113,1554,239,403
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,483,7719,320,3349,993,991
Total Support Services Expenditures 34,349,74636,647,74438,945,080
TOTAL GENERAL CURRENT EXPENSE 65,471,32969,254,08073,873,629
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400500
Equipment 12-XXX-XXX-73X303,947203,727152,522
Facilities Acquisition and Construction Services 12-000-4XX-XXX529,360270,6952,748,484
TOTAL CAPITAL EXPENDITURES 833,307474,4222,901,506
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X010,0000
OPERATING BUDGET GRAND TOTAL 66,304,63669,738,50276,775,135
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX120,71394,5030
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX39,96039,0110
Nonpublic Auxiliary Services 20-XXX-XXX-XXX26,78533,9200
Nonpublic Handicapped Services 20-XXX-XXX-XXX82,54895,4910
Nonpublic Nursing Services 20-XXX-XXX-XXX53,16453,8860
Nonpublic Technology Initiative 20-XXX-XXX-XXX28,64027,9200
Other Special Projects 20-XXX-XXX-XXX6,97100
Total State Projects 238,068250,2280
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,093,7201,113,6720
Other Special Projects 20-XXX-XXX-XXX102,008480,748950,000
Total Federal Projects 1,195,7281,594,420950,000
TOTAL GRANTS AND ENTITLEMENTS 1,554,5091,939,151950,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX15,725,7405,461,1816,282,629
TOTAL REPAYMENT OF DEBT 15,725,7405,461,1816,282,629
Total Expenditures 83,584,88577,138,83484,007,764

 

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 Budget1,696,9101,704,9001,394,7701,394,770
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve55,56756,06756,06756,567
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,487,5514,445,8633,533,1290
      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 Cost10,67610,84111,08211,38812,119
Total Classroom Instruction6,8966,6016,7766,9587,417
Classroom-Salaries and Benefits6,5426,2706,4256,5937,040
Classroom-General Supplies and Textbooks295267286297308
Classroom-Purchased Services and Other5963656868
Total Support Services1,3291,6321,7461,7611,858
Support Services-Salaries and Benefits1,1961,4821,6001,5711,678
Total Administrative Costs8449709651,0021,002
Administration-Salaries and Benefits685800804801847
Total Operations and Maintenance of Plant1,3731,4071,3891,4511,629
Operations & Maintenance of Plant-Salary & Ben.4758676265
Total Food Services Costs00000
Total Extracurricular Costs235232206216213
Total Equipment Costs4556343728
Employee Benefits as a % of Salaries2021.522.722.722.6

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
  • Bernards Township:
  • Township built 2 tennis courts on municipal property. District
  • funded project.
  • District purchases fuel for trucks and vans through Township.
  • Township uses district fields and gyms.In return the Township does the
  • district snow removal.
  • Township engineer does engineering/design work for several district
  • projects.
  • Township stores some police vehicles/equipment in Dstrict facilities.
  • Township gave easement so district could build access road at high
  • school.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy66,837,438 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)7,145,579,652 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9354 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy72,081,363 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)7,145,579,652 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0088 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy66,837,438 (G)
Estimated Equalized Valuation (as of 10/01/2007)7,202,420,728 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9280 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy72,081,363 (J)
Estimated Equalized Valuation (as of 10/01/2007)7,202,420,728 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0008 (L)