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User Friendly Budgets
2008

MERCER - TRENTON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time11,69111,49411,494
Pupils on Roll Reg Accr. Adult High Sch00122
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Pupils on Roll - Special Full-Time1,8081,6641,664
Private School Placements211236236
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Pupils Sent to Contracted Preschool Prog1,4641,6311,631
Pupils Sent to Other Districts-Reg Prog101815
Pupils Sent to Other Dists-Spec Ed Prog471460452
Pupils Received122
Pupils in State Facilities208203203

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 694,702
Revenues from Local Sources:
Local Tax Levy 10-1210 21,115,662 21,115,662 21,115,662
Interest Earned on Capital Reserve Funds 10-1XXX 705,309 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 123,973 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,816,115 980,645 1,010,064
SUBTOTAL  23,637,086 22,220,280 22,125,726
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 95,433,719 95,433,719 0
Supplemental Core Curriculum Standards Aid 10-3112 9,983,646 9,983,646 0
Education Opportunity Aid 10-3117 73,628,223 73,628,223 0
Discretionary Education Opportunity Aid 10-3118 0 6,192,726 0
Transportation Aid 10-3120 3,094,948 3,094,948 0
Special Education Aid 10-3130 16,440,772 16,440,772 0
Bilingual Education 10-3140 923,384 923,384 0
Aid for Adult and Post-Graduate Programs 10-3191 753,688 0 0
Extraordinary Aid 10-3131 498,419 0 449,010
Consolidated Aid 10-3195 944,010 1,697,698 0
Other State Aids 10-3XXX 14,081,282 498,419 4,857,410
Categorical Special Education Aid 10-3132 0 0 7,263,400
Equalization Aid 10-3176 0 0 171,046,401
Categorical Security Aid 10-3177 0 0 4,385,087
Adjustment Aid 10-3178 0 0 34,166,162
Categorical Transportation Aid 10-3121 0 0 4,652,812
SUBTOTAL  215,782,091 207,893,535 226,820,282
Revenues from Federal Sources:
IMPACT Aid 10-4100 57,391 65,528 60,000
Medicaid Reimbursement 10-4200 87,767 808,380 420,530
SUBTOTAL  145,158 873,908 480,530
Actual Revenues (Over)/Under Expenditures  -2,656,170 0 0
TOTAL OPERATING BUDGET  236,908,165 230,987,723 250,121,240
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 824,596 202,117 41,200
Revenues from State Sources:
Early Childhood Program Aid 20-3211 12,497,359 12,769,583 0
Demonstrably Effective Program Aid 20-3212 5,240,150 5,221,821 0
Preschool Education Aid 20-3218 0 0 29,503,222
Preschool Expansion Aid 20-3215 0 17,203,426 0
Other Restricted Entitlements 20-32XX 1,991,710 442,450 442,450
TOTAL REVENUES FROM STATE SOURCES  19,729,219 35,637,280 29,945,672
Revenues from Federal Sources:
Title I 20-4411-4416 6,739,802 7,892,761 7,381,355
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,661,717 3,689,636 3,689,636
Vocational Education 20-4430 0 160,000 0
Other 20-4XXX 4,532,245 4,914,176 4,459,173
TOTAL REVENUES FROM FEDERAL SOURCES  14,933,764 16,656,573 15,530,164
Transfers from Operating Budget-PreK/K 20-5200 15,334,397 896,427 0
TOTAL GRANTS AND ENTITLEMENTS  50,821,976 53,392,397 45,517,036
TOTAL REVENUES/SOURCES  287,730,141 284,380,120 295,638,276
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 15,334,397 896,427 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  272,395,744 283,483,693 295,638,276

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,354,5961,921,4271,599,050
Special Education 11-2XX-100-XXX348,917312,600312,600
Bilingual Education 11-240-100-XXX15,42212,00012,000
School Sponsored Athletics 11-402-100-XXX75,87777,20077,200
Support Services:
Tuition 11-000-100-XXX32,061,85332,564,73932,302,320
Attendance and Social Work Services 11-000-211-XXX818,8851,121,143921,500
Health Services 11-000-213-XXX354,167390,239360,623
Students - Related & Extraordinary 11-000-216,2171,109,1111,040,7431,040,743
Guidance 11-000-218-XXX569,564369,115299,994
Child Study Teams 11-000-219-XXX6,014,6206,468,6796,408,079
Improvement of Instructional Services 11-000-221-XXX3,087,5053,913,2173,360,361
General Administration 11-000-230-XXX2,584,0252,809,5992,698,599
Central Svcs & Admin Info Technology 11-000-25X-XXX4,073,2274,532,9624,562,040
Operation and Maintenance of Plant Services 11-000-26X-XXX24,126,29423,966,65223,531,254
Student Transportation Services 11-000-270-XXX7,949,6788,204,8438,498,862
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,765,49016,483,75416,272,100
Food Services 11-000-310-XXX3,139,954295,0002,326,020
Total Support Services Expenditures 100,654,373102,160,685102,582,495
TOTAL GENERAL CURRENT EXPENSE 117,449,185104,483,912104,583,345
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X622,373829,500210,203
Facilities Acquisition and Construction Services 12-000-4XX-XXX55,196145,0000
TOTAL CAPITAL EXPENDITURES 677,569974,500210,203
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX929,3971,326,445282,000
Support Services 13-4XX-200-XXX712,140789,41318,000
Total Other Special Schools 1,641,5372,115,858300,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX195,190125,000485,000
Total Accredited Evening/Adult HS/Post-Grad. 195,190125,000485,000
TOTAL SPECIAL SCHOOLS 1,836,7272,240,858785,000
Transfer of Funds to Charter Schools 10-000-100-56X14,081,96016,377,31830,071,688
General Fund Contribution to SBB 10-000-520-930102,862,724106,911,135114,471,004
OPERATING BUDGET GRAND TOTAL 236,908,165230,987,723250,121,240
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX824,596202,11741,200
Early Childhood Program Aid:
Instruction 20-211-100-XXX4,548,4564,118,0174,118,017
Support Services 20-211-200-XXX19,399,77322,759,26725,308,932
Facilities Acquisition and Construction Services 20-211-400-XXX076,27276,273
Contribution to Charter Schools 20-211-100-56X923,537955,8900
TOTAL EARLY CHILDHOOD PROGRAM AID 24,871,76627,909,44629,503,222
Demonstrably Effective Program Aid:
Contribution to Charter Schools 20-212-100-56X685,610763,7480
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 685,610763,7480
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,95212,00012,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX32,320299,400299,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX10,734111,150111,150
Nonpublic Nursing Services 20-XXX-XXX-XXX13,46512,90012,900
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,7037,0007,000
Other Special Projects 20-XXX-XXX-XXX1,920,53600
Total State Projects 27,549,08629,115,64429,945,672
Federal Projects:
Title I 20-XXX-XXX-XXX6,739,8024,578,5914,284,332
Schoolwide Programs 20-XXX-XXX-XXX3,661,71700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX03,689,6363,689,636
Vocational Education 20-XXX-XXX-XXX0160,0000
Other Special Projects 20-XXX-XXX-XXX4,532,2454,914,1764,459,173
Total Federal Projects 14,933,76413,342,40312,433,141
Grant & Entitlements Cont to SBB 20-XXX-XXX-9307,514,53010,732,2333,097,023
TOTAL GRANTS AND ENTITLEMENTS 50,821,97653,392,39745,517,036
REPAYMENT OF DEBT
Total Expenditures 287,730,141284,380,120295,638,276
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-93015,334,397896,4270
TOTAL EXPENDITURES NET OF TRANSFERS 272,395,744283,483,693295,638,276

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget2,268,6385,070,6635,070,6634,375,961
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost15,77516,23915,57216,41016,544
Total Classroom Instruction7,9598,7448,2408,6738,793
Classroom-Salaries and Benefits7,3388,1567,6138,0208,035
Classroom-General Supplies and Textbooks381377403415389
Classroom-Purchased Services and Other240212223237370
Total Support Services3,1512,6272,8082,9542,925
Support Services-Salaries and Benefits2,7602,3812,5452,6772,640
Total Administrative Costs1,4321,5501,5701,6481,647
Administration-Salaries and Benefits1,1651,2591,2761,3391,323
Total Operations and Maintenance of Plant2,7202,8012,6332,7862,751
Operations & Maintenance of Plant-Salary & Ben.1,7101,7651,7321,8371,832
Total Food Services Costs244278252660
Total Extracurricular Costs12073105121155
Total Equipment Costs5655768128
Employee Benefits as a % of Salaries28.932.530.730.629

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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 CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-5200102,862,724106,911,135114,471,004
Adjustment for Prior Year Encumbrances 000
Restricted State Entitlements 15-32XX7,514,5307,418,0630
Restricted Federal Entitlements 15-44XX03,314,1703,097,023
Total SBB Resources 110,377,254117,643,368117,568,027
Appropriations:
Instruction 15-XXX-100-XXX70,680,00873,260,94473,677,346
Support Services 15-XXX-2XX-XXX42,955,28544,366,02443,885,981
Equipment 15-XXX-XXX-73X016,4004,700
Total SBB Appropriations 113,635,293117,643,368117,568,027

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,115,662 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,963,159,141 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0756 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,115,662 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,963,159,141 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0756 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,115,662 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,145,808,409 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6712 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,115,662 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,145,808,409 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6712 (L)