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User Friendly Budgets
2009

MERCER - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,2892,3272,746
spacing
Pupils on Roll - Special Full-Time34031628
Private School Placements131313
spacing
Pupils Sent to Contracted Preschool Prog101
Pupils Sent to Other Dists-Spec Ed Prog242322
Pupils Received008

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 295,081 946,735
Revenues from Local Sources:
Local Tax Levy 10-1210 27,484,584 28,520,968 29,661,806
Tuition 10-1300 19,981 21,000 28,000
Interest Earned on Capital Reserve Funds 10-1XXX 9,742 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 29,799 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 433,807 169,521 300,000
SUBTOTAL  27,977,913 28,711,989 29,990,306
Revenues from Intermediate Sources:
Unrestricted Revenues from Intermediate Sources 10-2000 49,682 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  49,682 0 0
Revenues from State Sources:
Transportation Aid 10-3120 627,474 0 0
Special Education Aid 10-3130 1,083,293 0 0
Bilingual Education 10-3140 9,362 0 0
Extraordinary Aid 10-3131 69,629 102,480 0
Consolidated Aid 10-3195 212,089 0 0
Additional Formula Aid 10-3196 125,477 0 0
Other State Aids 10-3XXX 275,927 0 0
Categorical Special Education Aid 10-3132 0 1,539,449 1,594,184
Equalization Aid 10-3176 0 320,705 160,324
Categorical Security Aid 10-3177 0 203,501 208,765
Categorical Transportation Aid 10-3121 0 714,190 953,464
SUBTOTAL  2,403,251 2,880,325 2,916,737
Adjustment for Prior Year Encumbrances  0 624,838 0
Actual Revenues (Over)/Under Expenditures  -211,412 0 0
TOTAL OPERATING BUDGET  30,219,434 32,512,233 33,853,778
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 4,614 9,400 8,706
TOTAL REVENUES FROM STATE SOURCES  4,614 9,400 8,706
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 484,827 370,525 322,860
Other 20-4XXX 43,321 30,000 26,586
TOTAL REVENUES FROM FEDERAL SOURCES  528,148 400,525 349,446
TOTAL GRANTS AND ENTITLEMENTS  532,762 409,925 358,152
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 1,003,297 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,062,122 4,126,510 4,351,668
TOTAL REVENUES FROM LOCAL SOURCES  3,062,122 4,126,510 4,351,668
Revenues from State Sources:
Debt Service Aid Type II 40-3160 193,953 197,868 85,316
TOTAL LOCAL REPAYMENT OF DEBT  4,259,372 4,324,378 4,436,984
Actual Revenues (Over)/Under Expenditures  21,703 0 0
TOTAL REPAYMENT OF DEBT  4,281,075 4,324,378 4,436,984
TOTAL REVENUES/SOURCES  35,033,271 37,246,536 38,648,914

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,067,24011,331,30211,407,810
Special Education 11-2XX-100-XXX2,107,6482,131,3753,200,315
Basic Skills/Remedial 11-230-100-XXX302,578396,979450,702
Bilingual Education 11-240-100-XXX58,08456,38461,371
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX232,564248,958249,804
School Sponsored Athletics 11-402-100-XXX635,191857,440844,438
Support Services:
Tuition 11-000-100-XXX1,394,2001,861,8951,614,817
Attendance and Social Work Services 11-000-211-XXX1,313500500
Health Services 11-000-213-XXX342,681384,101385,317
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217302,163405,266244,963
Guidance 11-000-218-XXX447,384504,591588,921
Child Study Teams 11-000-219-XXX651,064722,983942,849
Improvement of Instructional Services 11-000-221-XXX429,303572,896482,332
Educational Media Services - School Library 11-000-222-XXX271,684252,537260,151
General Administration 11-000-230-XXX704,110554,156622,740
School Administration 11-000-240-XXX1,224,9871,301,5571,326,083
Central Svcs & Admin Info Technology 11-000-25X-XXX647,387622,064599,878
Operation and Maintenance of Plant Services 11-000-26X-XXX3,289,4613,517,4563,543,979
Student Transportation Services 11-000-270-XXX2,099,0712,415,3902,255,028
Other Support Services 11-000-290-XXX03,8870
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,721,3674,306,0864,689,428
Total Support Services Expenditures 15,526,17517,425,36517,556,986
TOTAL GENERAL CURRENT EXPENSE 29,929,48032,447,80333,771,426
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X109,7603,00018,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX180,19460,93063,852
TOTAL CAPITAL EXPENDITURES 289,95464,43082,352
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 30,219,43432,512,23333,853,778
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,2281,0001,280
Nonpublic Auxiliary Services 20-XXX-XXX-XXX06,0004,800
Nonpublic Nursing Services 20-XXX-XXX-XXX1,6981,6001,730
Nonpublic Technology Initiative 20-XXX-XXX-XXX846800896
Other Special Projects 20-XXX-XXX-XXX84200
Total State Projects 4,6149,4008,706
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX484,827370,525322,860
Other Special Projects 20-XXX-XXX-XXX43,32130,00026,586
Total Federal Projects 528,148400,525349,446
TOTAL GRANTS AND ENTITLEMENTS 532,762409,925358,152
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,281,0754,324,3784,436,984
TOTAL REPAYMENT OF DEBT 4,281,0754,324,3784,436,984
Total Expenditures 35,033,27137,246,53638,648,914

 

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 Budget830,411640,430604,389514,389
  Repayment of Debt-206,971-228,674-21,703-21,703
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve93,034117,776117,776118,276
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve532,0711,115,775856,7350
      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 Cost10,39910,11210,24910,65910,779
Total Classroom Instruction6,1486,1846,2046,4016,645
Classroom-Salaries and Benefits5,6595,7535,8636,0156,279
Classroom-General Supplies and Textbooks447378297339309
Classroom-Purchased Services and Other4253454756
Total Support Services1,1851,1001,2271,2841,258
Support Services-Salaries and Benefits9809371,0731,1031,110
Total Administrative Costs1,2781,1251,0711,1111,090
Administration-Salaries and Benefits1,017893888911899
Total Operations and Maintenance of Plant1,3571,3001,2641,3611,305
Operations & Maintenance of Plant-Salary & Ben.598229155159146
Total Food Services Costs00000
Total Extracurricular Costs406379460479458
Total Equipment Costs9042116
Employee Benefits as a % of Salaries21.32123.323.323.5

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
  • Ed Data Service purchasing jointure, inter-local Robbinsville vehicle
  • fuel, inter-local E.Windsor for vehicle maint
  • Insurance JIF w/SAIF

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,661,806 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,632,063,401 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1269 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,013,474 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,632,063,401 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2923 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,661,806 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,550,569,798 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1629 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,013,474 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,550,569,798 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3336 (L)