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User Friendly Budgets
2009

MERCER - TRENTON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time11,49411,51011,560
Pupils on Roll Regular Shared-Time01010
Pupils on Roll Reg Accr. Adult High Sch075105
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Pupils on Roll - Special Full-Time1,6641,6371,637
Pupils on Roll - Special Shared-Time03737
Private School Placements236289289
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Pupils Sent to Contracted Preschool Prog1,6311,7851,793
Pupils Sent to Other Districts-Reg Prog183938
Pupils Sent to Other Dists-Spec Ed Prog460475481
Pupils Received255
Pupils in State Facilities203151201

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 694,702 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,115,662 21,115,662 21,115,662
Tuition 10-1300 0 0 49,017
Unrestricted Miscellaneous Revenues 10-1XXX 1,758,469 1,010,064 980,885
SUBTOTAL  22,874,131 22,125,726 22,145,564
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 95,433,719 0 0
Supplemental Core Curriculum Standards Aid 10-3112 9,983,646 0 0
Education Opportunity Aid 10-3117 73,628,223 0 0
Discretionary Education Opportunity Aid 10-3118 6,192,726 0 0
Transportation Aid 10-3120 3,094,948 0 0
Special Education Aid 10-3130 16,440,772 0 0
Bilingual Education 10-3140 923,384 0 0
Aid for Adult and Post-Graduate Programs 10-3191 1,239,868 0 0
Extraordinary Aid 10-3131 445,420 449,010 449,010
Consolidated Aid 10-3195 944,010 0 0
Other State Aids 10-3XXX 32,182 4,857,410 136,152
Categorical Special Education Aid 10-3132 0 7,263,400 7,550,600
Equalization Aid 10-3176 0 171,046,401 186,155,257
Categorical Security Aid 10-3177 0 4,385,087 5,129,663
Adjustment Aid 10-3178 0 34,166,162 26,800,624
Categorical Transportation Aid 10-3121 0 4,652,812 2,271,422
SUBTOTAL  208,358,898 226,820,282 228,492,728
Revenues from Federal Sources:
IMPACT Aid 10-4100 64,260 60,000 60,000
Medicaid Reimbursement 10-4200 171,452 420,530 504,682
SUBTOTAL  235,712 480,530 564,682
Actual Revenues (Over)/Under Expenditures  3,367,022 0 0
TOTAL OPERATING BUDGET  234,835,763 250,121,240 251,202,974
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 245,384 41,200 41,200
Revenues from State Sources:
Early Childhood Program Aid 20-3211 14,362,772 0 0
Demonstrably Effective Program Aid 20-3212 5,199,746 0 0
Preschool Education Aid 20-3218 0 29,503,222 26,591,862
Preschool Expansion Aid 20-3215 15,148,675 0 0
Other Restricted Entitlements 20-32XX 832,803 442,450 442,450
TOTAL REVENUES FROM STATE SOURCES  35,543,996 29,945,672 27,034,312
Revenues from Federal Sources:
Title I 20-4411-4416 5,621,938 7,381,355 7,381,355
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,946,021 3,689,636 3,702,851
Other 20-4XXX 4,324,283 4,459,173 3,784,765
TOTAL REVENUES FROM FEDERAL SOURCES  13,892,242 15,530,164 14,868,971
Transfers from Operating Budget-PreK 20-5200 1,640,757 0 0
TOTAL GRANTS AND ENTITLEMENTS  51,322,379 45,517,036 41,944,483
TOTAL REVENUES/SOURCES  286,158,142 295,638,276 293,147,457
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 1,640,757 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  284,517,385 295,638,276 293,147,457

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,278,5981,599,0501,450,000
Special Education 11-2XX-100-XXX315,440312,600522,352
Bilingual Education 11-240-100-XXX4,34112,0000
School Sponsored Athletics 11-402-100-XXX76,99777,2000
Support Services:
Tuition 11-000-100-XXX34,683,91732,302,32037,218,058
Attendance and Social Work Services 11-000-211-XXX1,476,844921,500524,681
Health Services 11-000-213-XXX297,176360,623367,254
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,028,9721,040,7431,830,705
Guidance 11-000-218-XXX575,481299,9940
Child Study Teams 11-000-219-XXX6,881,9296,408,0794,006,797
Improvement of Instructional Services 11-000-221-XXX3,651,7383,360,3612,213,576
General Administration 11-000-230-XXX2,674,2702,698,5991,463,230
Central Svcs & Admin Info Technology 11-000-25X-XXX4,125,6674,562,0404,467,642
Operation and Maintenance of Plant Services 11-000-26X-XXX24,202,16923,531,25422,313,696
Student Transportation Services 11-000-270-XXX8,485,5778,498,8627,570,169
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,134,78116,272,10020,646,440
Food Services 11-000-310-XXX3,338,9592,326,0201,000,000
Total Support Services Expenditures 110,557,480102,582,495103,622,248
TOTAL GENERAL CURRENT EXPENSE 114,232,856104,583,345105,594,600
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X456,575210,203204,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,63900
TOTAL CAPITAL EXPENDITURES 472,214210,203204,000
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX1,126,499282,0000
Support Services 13-4XX-200-XXX692,45318,0000
Total Other Special Schools 1,818,952300,0000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX107,457485,0000
Total Accredited Evening/Adult HS/Post-Grad. 107,457485,0000
TOTAL SPECIAL SCHOOLS 1,926,409785,0000
Transfer of Funds to Charter Schools 10-000-100-56X15,733,27030,071,68830,105,212
General Fund Contribution to SBB 10-000-520-930102,471,014114,471,004115,299,162
OPERATING BUDGET GRAND TOTAL 234,835,763250,121,240251,202,974
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX245,38441,20041,200
Early Childhood Program Aid:
Instruction 20-218-100-XXX4,019,2854,118,0172,103,211
Support Services 20-218-200-XXX23,242,60725,308,93224,488,651
Facilities Acquisition and Construction Services 20-218-400-XXX16,34576,2730
Contribution to Charter Schools 20-218-100-56X913,97700
TOTAL PRESCHOOL EDUCATION AID 28,192,21429,503,22226,591,862
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X741,67300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 741,67300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,02612,00012,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,500299,400299,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX10,882111,150111,150
Nonpublic Nursing Services 20-XXX-XXX-XXX8,05512,90012,900
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,3757,0007,000
Other Special Projects 20-XXX-XXX-XXX798,96500
Total State Projects 29,766,69029,945,67227,034,312
Federal Projects:
Title I 20-XXX-XXX-XXX5,621,9384,284,3324,284,332
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,946,0213,689,6363,702,851
Other Special Projects 20-XXX-XXX-XXX4,324,2834,459,1733,784,765
Total Federal Projects 13,892,24212,433,14111,771,948
Grant & Entitlements Cont to SBB 20-XXX-XXX-9307,418,0633,097,0233,097,023
TOTAL GRANTS AND ENTITLEMENTS 51,322,37945,517,03641,944,483
Total Expenditures 286,158,142295,638,276293,147,457

 

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 Budget2,671,773-628,097177,201177,201
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve694,702694,702694,702694,702
      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 Cost16,23916,37916,53216,82516,481
Total Classroom Instruction8,7448,5148,7518,9069,033
Classroom-Salaries and Benefits8,1567,9888,1268,2708,380
Classroom-General Supplies and Textbooks377345401408428
Classroom-Purchased Services and Other212181224228225
Total Support Services2,6272,8882,8672,9182,694
Support Services-Salaries and Benefits2,3812,6192,6422,6892,447
Total Administrative Costs1,5501,5651,6311,6601,625
Administration-Salaries and Benefits1,2591,2681,3271,3511,423
Total Operations and Maintenance of Plant2,8012,8042,7292,7772,753
Operations & Maintenance of Plant-Salary & Ben.1,7651,8431,8111,8431,852
Total Food Services Costs27828720420889
Total Extracurricular Costs7312414514770
Total Equipment Costs5541262618
Employee Benefits as a % of Salaries32.534.429.729.743

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-5200102,471,014114,471,004115,299,162
Adjustment for Prior Year Encumbrances 114,96400
Restricted State Entitlements 15-32XX7,418,06300
Restricted Federal Entitlements 15-44XX03,097,0233,097,023
Total SBB Resources 110,004,041117,568,027118,396,185
Appropriations:
Instruction 15-XXX-100-XXX70,294,59673,677,34669,866,991
Support Services 15-XXX-2XX-XXX41,787,42041,050,12246,151,668
Equipment 15-XXX-XXX-73X6,5274,7000
Total SBB Appropriations 113,278,743117,568,027118,396,185

 

Shared Services
  • The District participates in the following:
  • Cooperative Purchasing Program, established by legislation is the program
  • through which the State of New Jersey extends specific State contracts to
  • eligible local buying units. The districts use this cooperative program
  • or school/library supplies, janitorial supplies, and computers with a h
  • ost of many services open to local units.
  • Mercer County Cooperative Contract Purchasing System CK09-MERCER pursuant
  • to N.J.S.A. 40A:11-11(6). The Mercer County Department of Purchasing adv
  • ertises for bids and awards contracts to successful bidders. With the ap
  • proval of both the County of Mercer and the successful vendors, local con
  • tracting units located within the geographic boundary of Mercer County ma
  • y voluntarily purchase under the awarded county contracts subject to the
  • bid specifications, terms and conditions.
  • The district also utilizes the Mercer County Transportation Services to s
  • hare special education transportation of students.
  • Educational Data Services is another cooperative the district utilizes fo
  • r reconditioning of sports equipment and the time and materials skilled t
  • rade bids.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,115,662 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,967,081,328 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0735 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,115,662 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,967,081,328 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0735 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,115,662 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,197,686,305 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6603 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,115,662 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,197,686,305 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6603 (L)