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User Friendly Budgets
2009

SOMERSET - SOMERSET CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time201243242
Pupils on Roll Regular Shared-Time286276276
spacing
Pupils on Roll - Special Full-Time463333
Pupils on Roll - Special Shared-Time128121121
Post-Secondary - Full Time173199199

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 514,001 757,000
Transfers from Other Funds 10-5200 -116,211 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 12,222,567 12,314,566 11,325,234
Tuition from LEAs 10-1310 678,410 608,280 899,202
Unrestricted Miscellaneous Revenues 10-1XXX 1,222,788 1,427,562 1,670,798
SUBTOTAL  14,123,765 14,350,408 13,895,234
Revenues from State Sources:
Special Education Aid 10-3130 459,279 0 0
County Vocational Education Program Aid 10-3180 592,643 0 0
Post-Secondary Vocational Program Aid 10-3192 596,026 0 0
Consolidated Aid 10-3195 42,462 0 0
Additional Formula Aid 10-3196 104,474 0 0
Other State Aids 10-3XXX 22,255 0 0
Categorical Special Education Aid 10-3132 0 229,825 254,864
Equalization Aid 10-3176 0 761,526 766,361
Categorical Security Aid 10-3177 0 56,140 55,269
Adjustment Aid 10-3178 0 838,865 809,862
SUBTOTAL  1,817,139 1,886,356 1,886,356
Adjustment for Prior Year Encumbrances  0 36,632 0
Actual Revenues (Over)/Under Expenditures  -129,982 0 0
TOTAL OPERATING BUDGET  15,694,711 16,787,397 16,538,590
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 156,919 114,000 114,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 15,861 0 0
Other Restricted Entitlements 20-32XX 722,946 420,861 537,861
TOTAL REVENUES FROM STATE SOURCES  738,807 420,861 537,861
Revenues from Federal Sources:
Title I 20-4411-4416 33,798 28,139 28,139
I.D.E.A. Part B (Handicapped) 20-4420-4429 91,544 75,000 75,000
Vocational Education 20-4430 289,945 245,000 245,000
Other 20-4XXX 52,280 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  467,567 348,139 348,139
TOTAL GRANTS AND ENTITLEMENTS  1,363,293 883,000 1,000,000
TOTAL REVENUES/SOURCES  17,058,004 17,670,397 17,538,590

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,334,5461,282,4311,322,994
Basic Skills/Remedial 11-230-100-XXX77,10588,45590,907
Bilingual Education 11-240-100-XXX44,55858,40860,102
Vocational Programs 11-3XX-100-XXX3,018,5373,156,4403,121,699
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX92,213101,752103,692
School Sponsored Athletics 11-402-100-XXX50,99255,22556,401
Support Services:
Health Services 11-000-213-XXX113,192117,835117,831
Guidance 11-000-218-XXX463,413510,442510,438
Child Study Teams 11-000-219-XXX223,396235,864235,858
Improvement of Instructional Services 11-000-221-XXX354,044398,246399,131
Educational Media Services - School Library 11-000-222-XXX163,871177,904181,664
Instructional Staff Training Services 11-000-223-XXX29,21031,76228,251
General Administration 11-000-230-XXX629,423717,768719,576
School Administration 11-000-240-XXX456,665445,935457,656
Central Svcs & Admin Info Technology 11-000-25X-XXX566,267557,341570,354
Operation and Maintenance of Plant Services 11-000-26X-XXX1,782,9742,000,2101,968,825
Student Transportation Services 11-000-270-XXX136,651129,031129,887
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,833,4552,138,2822,356,477
Food Services 11-000-310-XXX50,00050,00050,002
Total Support Services Expenditures 6,802,5617,510,6207,725,950
TOTAL GENERAL CURRENT EXPENSE 11,420,51212,253,33112,481,745
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X59,45517,5450
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,22953,7710
TOTAL CAPITAL EXPENDITURES 75,68471,3160
SPECIAL SCHOOLS
Post-Secondary Programs:
Instruction 13-330-100-XXX1,757,5021,768,6111,559,468
Support Services 13-330-200-XXX1,495,9391,590,1321,485,773
Total Post-Secondary Programs 3,253,4413,358,7433,045,241
Summer School:
Instruction 13-422-100-XXX73,85777,03579,143
Support Services 13-422-200-XXX15,00015,64615,938
Total Summer School 88,85792,68195,081
Vocational Evening - Local:
Instruction 13-629-100-XXX156,729301,674228,949
Support Services 13-629-200-XXX699,488709,652687,574
Total Vocational Evening - Local 856,2171,011,326916,523
TOTAL SPECIAL SCHOOLS 4,198,5154,462,7504,056,845
OPERATING BUDGET GRAND TOTAL 15,694,71116,787,39716,538,590
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX156,919114,000114,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX15,86100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,86100
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX722,946420,861537,861
Total State Projects 738,807420,861537,861
Federal Projects:
Title I 20-XXX-XXX-XXX33,79828,13928,139
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX91,54475,00075,000
Vocational Education 20-XXX-XXX-XXX289,945245,000245,000
Other Special Projects 20-XXX-XXX-XXX52,28000
Total Federal Projects 467,567348,139348,139
TOTAL GRANTS AND ENTITLEMENTS 1,363,293883,0001,000,000
Total Expenditures 17,058,00417,670,39717,538,590

 

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 Budget917,8991,115,743859,072102,072
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve360,168257,33000
      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 Cost14,42818,6678,55422,98922,805
Total Classroom Instruction7,4159,8164,37711,76511,714
Classroom-Salaries and Benefits6,7359,0243,97810,69110,631
Classroom-General Supplies and Textbooks614693318855864
Classroom-Purchased Services and Other669982219220
Total Support Services2,7923,5561,6844,5254,362
Support Services-Salaries and Benefits2,3453,0391,4453,8833,814
Total Administrative Costs2,0612,5311,1463,0803,124
Administration-Salaries and Benefits1,5952,0638952,4062,555
Total Operations and Maintenance of Plant1,9602,4981,1993,2213,199
Operations & Maintenance of Plant-Salary & Ben.7531,0554291,1521,127
Total Food Services Costs5364287474
Total Extracurricular Costs135218103277290
Total Equipment Costs169760260
Employee Benefits as a % of Salaries24.324.927.927.931.7

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
  • The district has been sharing services with the County since our inceptio
  • n. Some examples are snow removal, recycling, hazardous waste removal, r
  • epairs to curb, concrete, macadam, bidding and purchasing. The district
  • also shares the following services with the sending districts and the Cou
  • nty College: facility use, athletic fields, technology personnel, hardwar
  • e and software.