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User Friendly Budgets
2010

MERCER - MERCER COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3663113
Pupils on Roll Regular Shared-Time396360360
spacing
Pupils on Roll - Special Full-Time407171
Pupils on Roll - Special Shared-Time365351351
Post-Secondary - Full Time115134105

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 841,374 1,159,639
Withdrawal from Cap Res-for Local Share 10-307 0 0 250,000
Withdrawal from Maint. Reserve 10-310 0 0 50,816
Revenues from Local Sources:
County Tax Levy 10-1210 6,676,831 6,134,097 6,134,097
Tuition from LEAs 10-1310 1,925,431 36,000 3,232,740
Other Tuition 10-1320-1340 185,191 181,852 39,000
Non-Resident Fees 10-1350 52,800 37,400 88,000
Interest Earned on Maintenance Reserve 10-1XXX 0 85 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 540 400
Other Restricted Miscellaneous Revenues 10-1XXX 489,965 566,062 654,910
Unrestricted Miscellaneous Revenues 10-1XXX 80,871 86,205 72,000
SUBTOTAL  9,411,089 7,042,241 10,221,147
Revenues from State Sources:
Other State Aids 10-3XXX 29,466 0 0
Categorical Special Education Aid 10-3132 211,540 215,840 154,802
Equalization Aid 10-3176 2,085,205 965,335 1,955,823
Categorical Security Aid 10-3177 44,842 30,499 0
Adjustment Aid 10-3178 230,685 278,668 0
SUBTOTAL  2,601,738 1,490,342 2,110,625
Equalization Aid - ARRA ESF 16-4520 0 372,325 0
Equalization Aid - ARRA GSF 17-4521 0 14,413 0
Adjustment for Prior Year Encumbrances  0 95,244 0
Actual Revenues (Over)/Under Expenditures  -975,500 0 0
TOTAL OPERATING BUDGET  11,037,327 9,855,939 13,792,227
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,962 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 51,543 70,009 26,000
TOTAL REVENUES FROM STATE SOURCES  51,543 70,009 26,000
Revenues from Federal Sources:
Title I 20-4411-4416 20,782 20,912 25,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 128,540 30,000
Vocational Education 20-4430 0 265,668 205,000
Adult Basic Education 20-4440 0 205,193 0
Other 20-4XXX 309,565 102,838 0
TOTAL REVENUES FROM FEDERAL SOURCES  330,347 723,151 260,000
TOTAL GRANTS AND ENTITLEMENTS  384,852 793,160 286,000
TOTAL REVENUES/SOURCES  11,422,179 10,649,099 14,078,227
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,422,179 10,649,099 14,078,227

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Vocational Programs 11-3XX-100-XXX2,635,3862,367,7752,891,198
Support Services:
Attendance and Social Work Services 11-000-211-XXX13,51013,80014,103
Health Services 11-000-213-XXX112,887108,180130,090
Guidance 11-000-218-XXX320,145352,894344,103
Improvement of Instructional Services 11-000-221-XXX145,647154,207182,778
Instructional Staff Training Services 11-000-223-XXX25,69341,07135,132
General Administration 11-000-230-XXX351,428403,343423,044
School Administration 11-000-240-XXX499,518564,454574,610
Central Svcs & Admin Info Technology 11-000-25X-XXX529,792513,830499,894
Interest Earned on Maintenance Reserve 10-6060850
Operation and Maintenance of Plant Services 11-000-26X-XXX1,348,3381,554,1031,766,141
Student Transportation Services 11-000-270-XXX36,06636,02626,907
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,732,8181,616,9021,857,643
Total Support Services Expenditures 5,115,8425,358,8105,854,445
TOTAL GENERAL CURRENT EXPENSE 7,751,2287,726,6708,745,643
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040540400
Equipment 12-XXX-XXX-73X42,70020,00055,125
Facilities Acquisition and Construction Services 12-000-4XX-XXX14,715128,300295,000
TOTAL CAPITAL EXPENDITURES 57,415148,840350,525
Post-Secondary Programs:
Instruction 13-330-100-XXX505,473514,369539,390
Support Services 13-330-200-XXX434,536546,581587,133
Total Post-Secondary Programs 940,0091,060,9501,126,523
Other Special Schools:
Instruction 13-4XX-100-XXX1,435,82002,791,490
Support Services 13-4XX-200-XXX64,49700
Total Other Special Schools 1,500,31702,791,490
Vocational Evening - Local:
Instruction 13-629-100-XXX289,310389,512303,620
Support Services 13-629-200-XXX499,048529,967474,426
Total Vocational Evening - Local 788,358919,479778,046
TOTAL SPECIAL SCHOOLS 3,228,6841,980,4294,696,059
OPERATING BUDGET GRAND TOTAL 11,037,3279,855,93913,792,227
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,96200
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX51,54370,00926,000
Total State Projects 51,54370,00926,000
Federal Projects:
Title I 20-XXX-XXX-XXX20,78220,91225,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0128,54030,000
Vocational Education 20-XXX-XXX-XXX0265,668205,000
Adult Basic Education 20-XXX-XXX-XXX0205,1930
Other Special Projects 20-XXX-XXX-XXX309,565102,8380
Total Federal Projects 330,347723,151260,000
TOTAL GRANTS AND ENTITLEMENTS 384,852793,160286,000
Total Expenditures 11,422,17910,649,09914,078,227
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,422,17910,649,09914,078,227

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget899,599669,303669,303669,303
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve250,106554,412554,952305,352
      Adult Education Programs0000
      Maintenance Reserve50,02150,73150,8160
      Legal Reserve1,970,3252,866,2671,539,314379,675
      Tuition Reserve0000
      Current Expense Emergency Reserve50,021000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost15,46216,89616,98014,03615,276
Total Classroom Instruction7,0707,7757,7055,7596,791
Classroom-Salaries and Benefits6,0766,6546,4864,7475,897
Classroom-General Supplies and Textbooks698761844710651
Classroom-Purchased Services and Other295359374302243
Total Support Services2,2812,3512,3842,2122,227
Support Services-Salaries and Benefits2,0372,1402,0951,9331,955
Total Administrative Costs3,2253,3353,4102,9212,908
Administration-Salaries and Benefits2,5552,5922,5452,2782,347
Legal Costs00797273
Total Operations and Maintenance of Plant2,5083,0143,1492,8133,083
Operations & Maintenance of Plant-Salary & Ben.1,3591,5461,4111,3381,375
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs123832143286
Employee Benefits as a % of Salaries33.132.827.131.533.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
TUITION2,791,490 FOR COUNTY ALTERNATIVE PROGRAM
TUITION375,000 FULL-TIME HEALTH SCIENCE ACADEMY
Total Unusual Revenues3,166,490 
SALARIES375,000 FULL-TIME HEALTH SCIENCE ADACEMY
SPECIAL SCHOOLS-PUR SRV2,791,490 FOR COUNTY ALTERNATIVE PROGRAM
Total Unusual Appropriations3,166,490 

 

Shared Services
  • -SHARED ADMINISTRATORS- SUPERINTENDENT, BUSINESS ADMINISTRATOR & ASST.
  • BUSINESS ADMINISTRATOR
  • -SHARED PURCASING COOP WITH THE COUNTY AND MIDDLESEX ESC
  • -SHARED INTERNET ACCESS WITH MCSSSD
  • -SHARED INSTRUCTION WITH MCCC
  • -SHARED TRANSPORTATION MAINTENANCE WITH MCSSSD
  • -VIRTUAL HIGH SCHOOL THRU MONMOUTH/OCEAN ED. SERVICES
  • -JOINT INSURANCE FUND
  • -SAFETY TRAINING
  • -SHARED BUSINESS OFFICE STAFF AS NEEDED
  • -SHARED PRINTING SERVICES WITH MCCC

 

Administrative Salaries
Employee Name: KIMBERLY SCHNEIDER 
Job TitleSuperintendent 
Base Annual Salary174,645 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract50% UNUSED @PER DIEM MAX $1,000 YEAR 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: NANCY SWIRSKY 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: TANYA DAWSON 
Job TitleAsst Business Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3103 
Shared Job TitleASST BUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments