>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>MERCER COUNTY VOCATIONAL

User Friendly Budgets
2009

MERCER - MERCER COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time293636
Pupils on Roll Regular Shared-Time421396396
spacing
Pupils on Roll - Special Full-Time364040
Pupils on Roll - Special Shared-Time349365365
Post-Secondary - Full Time102115115

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 971,187 1,228,112
Revenues from Local Sources:
County Tax Levy 10-1210 6,615,946 6,676,831 6,134,097
Tuition from LEAs 10-1310 1,716,863 31,600 36,000
Other Tuition 10-1320-1340 0 140,025 181,852
Non-Resident Fees 10-1350 28,600 46,200 37,400
Interest Earned on Maintenance Reserve 10-1XXX 0 0 75
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 400
Other Restricted Miscellaneous Revenues 10-1XXX 0 517,111 566,062
Unrestricted Miscellaneous Revenues 10-1XXX 504,656 108,227 88,802
SUBTOTAL  8,866,065 7,519,994 7,044,688
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 587,436 0 0
Special Education Aid 10-3130 765,040 0 0
County Vocational Education Program Aid 10-3180 752,310 0 0
Post-Secondary Vocational Program Aid 10-3192 221,520 0 0
Consolidated Aid 10-3195 40,158 0 0
Additional Formula Aid 10-3196 148,503 0 0
Other State Aids 10-3XXX 1,242 29,466 0
Categorical Special Education Aid 10-3132 0 211,540 215,840
Equalization Aid 10-3176 0 2,169,364 2,131,424
Categorical Security Aid 10-3177 0 44,842 30,499
Adjustment Aid 10-3178 0 230,685 278,668
SUBTOTAL  2,516,209 2,685,897 2,656,431
Adjustment for Prior Year Encumbrances  0 40,385 0
Actual Revenues (Over)/Under Expenditures  -87,483 0 0
TOTAL OPERATING BUDGET  11,294,791 11,217,463 10,929,231
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 1,811 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 51,123 0 0
Instructional Supplement Aid 20-3214 6,529 0 0
Other Restricted Entitlements 20-32XX 66,405 78,049 41,650
TOTAL REVENUES FROM STATE SOURCES  124,057 78,049 41,650
Revenues from Federal Sources:
Title I 20-4411-4416 24,917 41,618 26,500
Vocational Education 20-4430 0 283,246 159,350
Other 20-4XXX 254,069 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  278,986 324,864 185,850
TOTAL GRANTS AND ENTITLEMENTS  403,043 404,724 227,500
TOTAL REVENUES/SOURCES  11,697,834 11,622,187 11,156,731

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX2,533,3222,956,7872,968,098
Support Services:
Attendance and Social Work Services 11-000-211-XXX12,27013,51013,800
Health Services 11-000-213-XXX106,749137,759133,180
Guidance 11-000-218-XXX334,733374,623352,894
Improvement of Instructional Services 11-000-221-XXX0180,835154,207
Instructional Staff Training Services 11-000-223-XXX97,42449,22841,071
General Administration 11-000-230-XXX416,600451,905507,463
School Administration 11-000-240-XXX579,815562,283630,454
Central Svcs & Admin Info Technology 11-000-25X-XXX439,156630,030500,603
Interest Earned on Maintenance Reserve 10-6060075
Operation and Maintenance of Plant Services 11-000-26X-XXX1,203,4101,412,1391,627,913
Student Transportation Services 11-000-270-XXX33,62835,50844,026
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,701,3041,980,2561,581,502
Total Support Services Expenditures 4,925,0895,828,0765,587,113
TOTAL GENERAL CURRENT EXPENSE 7,458,4118,784,8638,555,286
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400400
Equipment 12-XXX-XXX-73X68,242190,000122,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX015,000101,300
TOTAL CAPITAL EXPENDITURES 68,242205,000224,200
SPECIAL SCHOOLS
Post-Secondary Programs:
Instruction 13-330-100-XXX491,116647,140644,563
Support Services 13-330-200-XXX599,892611,636548,236
Total Post-Secondary Programs 1,091,0081,258,7761,192,799
Other Special Schools:
Instruction 13-4XX-100-XXX1,815,0667,6150
Support Services 13-4XX-200-XXX60,09364,6500
Total Other Special Schools 1,875,15972,2650
Vocational Evening - Local:
Instruction 13-629-100-XXX295,485350,826402,312
Support Services 13-629-200-XXX506,486545,733554,634
Total Vocational Evening - Local 801,971896,559956,946
TOTAL SPECIAL SCHOOLS 3,768,1382,227,6002,149,745
OPERATING BUDGET GRAND TOTAL 11,294,79111,217,46310,929,231
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX01,8110
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX51,12300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 51,12300
Instructional Supplement Aid:
Instruction 20-214-100-XXX6,52900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 6,52900
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX66,40578,04941,650
Total State Projects 124,05778,04941,650
Federal Projects:
Title I 20-XXX-XXX-XXX24,91741,61826,500
Vocational Education 20-XXX-XXX-XXX0283,246159,350
Other Special Projects 20-XXX-XXX-XXX254,06900
Total Federal Projects 278,986324,864185,850
TOTAL GRANTS AND ENTITLEMENTS 403,043404,724227,500
Total Expenditures 11,697,83411,622,18711,156,731

 

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 Budget2,201,787899,599899,5990
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0250,106250,106250,506
      Adult Education Programs0000
      Maintenance Reserve050,02150,02150,096
      Legal Reserve971,1871,970,325999,138670,625
      Tuition Reserve0000
      Current Expense Emergency Reserve050,02150,02150,021
  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 Cost15,05315,46217,21317,51216,980
Total Classroom Instruction8,4287,0707,7817,9577,704
Classroom-Salaries and Benefits7,3696,0766,6476,7906,486
Classroom-General Supplies and Textbooks791698819840844
Classroom-Purchased Services and Other268295314326374
Total Support Services1,7972,2812,6592,6732,384
Support Services-Salaries and Benefits1,5132,0372,4092,4192,095
Total Administrative Costs2,5933,2253,4263,5033,410
Administration-Salaries and Benefits1,9482,5552,5642,5752,545
Total Operations and Maintenance of Plant2,1082,5082,8002,8323,149
Operations & Maintenance of Plant-Salary & Ben.1,0291,3591,4771,4841,411
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs83123357332214
Employee Benefits as a % of Salaries31.133.132.432.127.1

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. Bu
  • siness Administrator
  • -Mercer County Purchasing Cooperative
  • -Shared Internet Acess with MCSSSD
  • -Shared Instruction with MCCC
  • -Shared Transportation Maintenance with MCSSSD
  • -Virtual High School thru Monmouth/Ocean Ed. Services
  • -Joint Insurance Fund
  • -Safety Training