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User Friendly Budgets
2008

SOMERSET - NORTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,7472,6712,700
Pupils on Roll Regular Shared-Time433838
Pupils on Roll Reg Accr. Adult High Sch899936934
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Pupils on Roll - Special Full-Time363389389
Pupils on Roll - Special Shared-Time1188
Private School Placements445353
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Pupils Sent to Contracted Preschool Prog888290
Pupils Sent to Other Districts-Reg Prog211
Pupils Sent to Other Dists-Spec Ed Prog312626
Pupils Received111
Pupils in State Facilities343

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,403,044 1,905,059
Revenues from Local Sources:
Local Tax Levy 10-1210 25,591,705 26,293,674 25,814,619
Interest Earned on Capital Reserve Funds 10-1XXX 4,584 2,500 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 350,692 120,000 60,000
SUBTOTAL  25,946,981 26,416,174 25,877,119
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,916,092 9,916,092 0
Supplemental Core Curriculum Standards Aid 10-3112 1,770,073 1,770,073 0
Transportation Aid 10-3120 263,026 263,026 0
Special Education Aid 10-3130 1,705,359 1,705,359 0
Bilingual Education 10-3140 246,808 246,808 0
Aid for Adult and Post-Graduate Programs 10-3191 1,092,295 0 0
Extraordinary Aid 10-3131 107,874 0 0
Consolidated Aid 10-3195 267,085 1,092,295 0
Additional Formula Aid 10-3196 495,392 1,022,813 0
Other State Aids 10-3XXX 0 596,715 1,044,576
Categorical Special Education Aid 10-3132 0 0 1,765,009
Equalization Aid 10-3176 0 0 20,747,234
Categorical Security Aid 10-3177 0 0 826,737
Categorical Transportation Aid 10-3121 0 0 285,038
SUBTOTAL  15,864,004 16,613,181 24,668,594
Adjustment for Prior Year Encumbrances  0 795,478 0
Actual Revenues (Over)/Under Expenditures  -1,779,192 0 0
TOTAL OPERATING BUDGET  40,031,793 45,227,877 52,450,772
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,994 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 131,310 0 0
Early Childhood Program Aid 20-3211 1,456,166 1,634,228 665,659
Demonstrably Effective Program Aid 20-3212 457,421 457,421 0
Other Restricted Entitlements 20-32XX 161,028 334,691 206,191
TOTAL REVENUES FROM STATE SOURCES  2,205,925 2,426,340 871,850
Revenues from Federal Sources:
Title I 20-4411-4416 365,882 337,546 304,508
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,152,074 756,415 775,744
Other 20-4XXX 386,568 545,584 207,333
TOTAL REVENUES FROM FEDERAL SOURCES  1,904,524 1,639,545 1,287,585
TOTAL GRANTS AND ENTITLEMENTS  4,118,443 4,065,885 2,159,435
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 76,522
Revenues from Local Sources:
Local Tax Levy 40-1210 1,585,261 1,749,462 1,306,138
Miscellaneous 40-1XXX 16,519 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,601,780 1,749,462 1,306,138
TOTAL LOCAL REPAYMENT OF DEBT  1,601,780 1,749,462 1,382,660
Actual Revenues (Over)/Under Expenditures  -212,061 0 0
TOTAL REPAYMENT OF DEBT  1,389,719 1,749,462 1,382,660
TOTAL REVENUES/SOURCES  45,539,955 51,043,224 55,992,867

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,943,23613,002,95614,742,046
Special Education 11-2XX-100-XXX2,785,2373,084,1933,120,604
Basic Skills/Remedial 11-230-100-XXX599,888579,7041,042,374
Bilingual Education 11-240-100-XXX631,943660,969740,963
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX168,129189,112207,742
School Sponsored Athletics 11-402-100-XXX479,186546,010576,019
Support Services:
Tuition 11-000-100-XXX2,413,8783,188,4983,427,364
Attendance and Social Work Services 11-000-211-XXX48,81449,99052,492
Health Services 11-000-213-XXX450,011515,119542,919
Students - Related & Extraordinary 11-000-216,217363,844519,228679,751
Guidance 11-000-218-XXX865,503905,3561,052,664
Child Study Teams 11-000-219-XXX988,8911,116,7281,315,152
Improvement of Instructional Services 11-000-221-XXX1,063,8021,199,3951,353,858
Educational Media Services - School Library 11-000-222-XXX649,479701,834756,181
Instructional Staff Training Services 11-000-223-XXX53,32968,04576,650
General Administration 11-000-230-XXX1,102,6321,292,5241,233,924
School Administration 11-000-240-XXX1,494,9671,569,8511,594,595
Central Svcs & Admin Info Technology 11-000-25X-XXX395,009393,183407,059
Operation and Maintenance of Plant Services 11-000-26X-XXX4,512,7474,922,6155,296,323
Student Transportation Services 11-000-270-XXX1,302,3681,383,9531,477,244
Other Support Services 11-000-290-XXX1,19500
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,902,2897,013,6337,636,789
Food Services 11-000-310-XXX22,00022,00022,000
Total Support Services Expenditures 21,630,75824,861,95226,924,965
TOTAL GENERAL CURRENT EXPENSE 38,238,37742,924,89647,354,713
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5002,500
Equipment 12-XXX-XXX-73X193,397166,889523,080
Facilities Acquisition and Construction Services 12-000-4XX-XXX867,2201,403,5353,744,654
TOTAL CAPITAL EXPENDITURES 1,060,6171,572,9244,270,234
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX39,3449,00070,986
Total Summer School 39,3449,00070,986
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX320,032315,282349,165
Support Services 13-601-200-XXX322,627345,088375,674
Total Accredited Evening/Adult HS/Post-Grad. 642,659660,370724,839
TOTAL SPECIAL SCHOOLS 682,003669,370795,825
Transfer of Funds to Charter Schools 10-000-100-56X50,79660,68730,000
OPERATING BUDGET GRAND TOTAL 40,031,79345,227,87752,450,772
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,99400
Early Childhood Program Aid:
Instruction 20-211-100-XXX843,4021,218,866553,715
Support Services 20-211-200-XXX744,074415,362111,944
TOTAL EARLY CHILDHOOD PROGRAM AID 1,587,4761,634,228665,659
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX369,903372,4700
Support Services 20-212-200-XXX86,86484,2970
Contribution to Charter Schools 20-212-100-56X6546540
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 457,421457,4210
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,51525,54725,547
Nonpublic Auxiliary Services 20-XXX-XXX-XXX57,13061,55071,616
Nonpublic Handicapped Services 20-XXX-XXX-XXX53,89371,61661,550
Nonpublic Nursing Services 20-XXX-XXX-XXX20,64330,31830,318
Nonpublic Technology Initiative 20-XXX-XXX-XXX11,12017,16017,160
Other Special Projects 20-XXX-XXX-XXX2,727128,5000
Total State Projects 2,205,9252,426,340871,850
Federal Projects:
Title I 20-XXX-XXX-XXX365,882337,546304,508
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,152,074756,415775,744
Other Special Projects 20-XXX-XXX-XXX386,568545,584207,333
Total Federal Projects 1,904,5241,639,5451,287,585
TOTAL GRANTS AND ENTITLEMENTS 4,118,4434,065,8852,159,435
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,389,7191,749,4621,382,660
TOTAL REPAYMENT OF DEBT 1,389,7191,749,4621,382,660
Total Expenditures 45,539,95551,043,22455,992,867

 

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 Budget776,887908,510908,510888,648
  Repayment of Debt-135,53976,52276,5220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve87,73792,32094,82097,320
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,163,2653,288,2411,885,1970
      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 Cost11,26011,72612,80413,09513,841
Total Classroom Instruction6,3806,7067,4407,5688,003
Classroom-Salaries and Benefits6,1076,4076,9637,0727,560
Classroom-General Supplies and Textbooks171179192202226
Classroom-Purchased Services and Other102119284294218
Total Support Services1,8651,9722,1052,1452,323
Support Services-Salaries and Benefits1,6021,7231,9481,9792,129
Total Administrative Costs1,1051,0921,1551,2101,209
Administration-Salaries and Benefits798843867897914
Total Operations and Maintenance of Plant1,6171,6451,7651,8191,927
Operations & Maintenance of Plant-Salary & Ben.9911,0531,0801,0961,126
Total Food Services Costs07777
Total Extracurricular Costs238244268279295
Total Equipment Costs13622854168
Employee Benefits as a % of Salaries23.222.725.425.325

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
  • Cooperative gasoline purchasing
  • Cooperative bid for energy through ACES
  • Cooperative bid for communication through ACT
  • Recreation use of distict athletic facilities
  • Cooperative purchasing using ED-DATA
  • Use of Educational Service Commissions for transporation requirements
  • Use of Educational Service Commission for vechicle repair
  • Diploma Joint Insurance Fund - Property and Causality,Workmens Comp

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,814,619 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)843,744,175 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.0595 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,120,757 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)843,744,175 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.2143 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,814,619 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,936,344,626 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3332 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,120,757 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,936,344,626 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4006 (L)