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User Friendly Budgets
2009

MERCER - MERCER CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll - Special Full-Time676689685
Pupils on Roll - Special Shared-Time323720

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 906,767 1,522,037
Withdrawal from Cap Res-for Local Share 10-307 0 0 60,000
Revenues from Local Sources:
County Tax Levy 10-1210 5,492,269 3,460,178 2,870,529
Tuition from LEAs 10-1310 32,612,267 29,084,024 29,980,180
Other Tuition 10-1320-1340 0 4,157,724 2,993,612
Non-Resident Fees 10-1350 573,370 78,120 180,180
Interest Earned on Capital Reserve Funds 10-1XXX 0 21,388 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 617,384 286,100 418,778
SUBTOTAL  39,295,290 37,087,534 36,458,279
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 143,693 115,030 115,030
Adjustment for Prior Year Encumbrances  0 335,374 0
Actual Revenues (Over)/Under Expenditures  -1,340,234 0 0
TOTAL OPERATING BUDGET  38,098,749 38,444,705 38,155,346
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 907,386 1,835 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 738,208 1,707,482 717,870
TOTAL REVENUES FROM STATE SOURCES  738,208 1,707,482 717,870
Revenues from Federal Sources:
Title I 20-4411-4416 133,405 178,637 0
Vocational Education 20-4430 0 23,747 25,374
Other 20-4XXX 107,727 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  241,132 202,384 25,374
TOTAL GRANTS AND ENTITLEMENTS  1,886,726 1,911,701 743,244
TOTAL REVENUES/SOURCES  39,985,475 40,356,406 38,898,590

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX14,277,75715,270,12815,449,403
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0926,0870
Other Instructional Programs 11-4XX-100-XXX914,056033,944
Support Services:
Health Services 11-000-213-XXX517,713525,959529,630
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2175,463,6094,520,5534,858,839
Child Study Teams 11-000-219-XXX01,265,9971,347,856
Improvement of Instructional Services 11-000-221-XXX420,862455,452459,486
Educational Media Services - School Library 11-000-222-XXX137,104121,194133,463
Instructional Staff Training Services 11-000-223-XXX28,41254,00939,884
General Administration 11-000-230-XXX305,866491,868399,364
School Administration 11-000-240-XXX1,090,1391,182,8641,162,420
Central Svcs & Admin Info Technology 11-000-25X-XXX2,183,7701,165,1551,253,954
Operation and Maintenance of Plant Services 11-000-26X-XXX2,309,0952,527,3152,706,789
Student Transportation Services 11-000-270-XXX37,75135,68437,585
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,903,6369,324,9699,330,729
Total Support Services Expenditures 20,397,95721,671,01922,259,999
TOTAL GENERAL CURRENT EXPENSE 35,589,77037,867,23437,743,346
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604021,38815,000
Equipment 12-XXX-XXX-73X73,608114,85287,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,435,371441,231310,000
TOTAL CAPITAL EXPENDITURES 2,508,979577,471412,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 38,098,74938,444,70538,155,346
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX907,3861,8350
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX738,2081,707,482717,870
Total State Projects 738,2081,707,482717,870
Federal Projects:
Title I 20-XXX-XXX-XXX133,405178,6370
Vocational Education 20-XXX-XXX-XXX023,74725,374
Other Special Projects 20-XXX-XXX-XXX107,72700
Total Federal Projects 241,132202,38425,374
TOTAL GRANTS AND ENTITLEMENTS 1,886,7261,911,701743,244
Total Expenditures 39,985,47540,356,40638,898,590

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget3,032,4654,111,7893,205,0221,682,985
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve526,711549,344570,732525,732
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost45,50047,99255,04553,47254,251
Total Classroom Instruction29,92327,82630,86329,52130,541
Classroom-Salaries and Benefits29,70324,73630,43328,96130,061
Classroom-General Supplies and Textbooks197246241377324
Classroom-Purchased Services and Other232,844190183157
Total Support Services9,03212,16813,20713,16814,255
Support Services-Salaries and Benefits8,71911,89412,90912,86613,952
Total Administrative Costs3,5084,3205,1084,9965,072
Administration-Salaries and Benefits2,4043,3593,9013,7673,904
Total Operations and Maintenance of Plant2,9733,6173,9893,9734,314
Operations & Maintenance of Plant-Salary & Ben.1,1321,5791,5941,5391,603
Total Food Services Costs00000
Total Extracurricular Costs001,8091,7470
Total Equipment Costs124103156162125
Employee Benefits as a % of Salaries33.335.736.736.736.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • -Shared Administrators - Superintendent, Business Administrator, Asst.
  • Business Administrator
  • -Mercer County Purchasing Cooperative
  • -Shared Internet Access with MCTS
  • -Shared Transportation Maintenance with MCTS
  • -Joint Insurance Fund
  • -Safety Training
  • -Mercer County Coordinated Transportation System
  • -Mercer County Integrated Preschool
  • -Mercer County Community Resource Program
  • -Mercer County Augmentative Assistive Programming
  • -Mercer County Staff Development Services
  • -Mercer County Assessment Program