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User Friendly Budgets
2008

MERCER - W WINDSOR-PLAINSBORO REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,5318,6788,744
Pupils on Roll Regular Shared-Time231212
spacing
Pupils on Roll - Special Full-Time959983983
Pupils on Roll - Special Shared-Time161414
Private School Placements565966
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Pupils Sent to Contracted Preschool Prog1170
Pupils Sent to Other Districts-Reg Prog965
Pupils Sent to Other Dists-Spec Ed Prog916982
Pupils Received151313
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,331,071 4,531,980
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 500,000 726,915
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 1,000,000 1,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 116,252,401 121,446,431 125,847,774
Tuition 10-1300 726,294 438,465 421,440
Interest Earned on Capital Reserve Funds 10-1XXX 46,320 25,000 23,085
Other Restricted Miscellaneous Revenues 10-1XXX 0 160,248 185,248
Unrestricted Miscellaneous Revenues 10-1XXX 1,734,102 301,535 318,560
SUBTOTAL  118,759,117 122,371,679 126,796,107
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 309,051 309,051 0
Transportation Aid 10-3120 2,562,507 2,562,507 0
Special Education Aid 10-3130 4,926,422 4,926,422 0
Bilingual Education 10-3140 265,208 265,208 0
Stabilization Aid 10-3171 836,290 836,290 0
Extraordinary Aid 10-3131 463,060 0 403,431
Consolidated Aid 10-3195 568,119 568,119 0
Additional Formula Aid 10-3196 284,028 576,577 0
Other State Aids 10-3XXX 32,376 0 0
Categorical Special Education Aid 10-3132 0 0 5,222,554
Equalization Aid 10-3176 0 0 1,963,342
Categorical Security Aid 10-3177 0 0 697,354
Categorical Transportation Aid 10-3121 0 0 2,807,493
SUBTOTAL  10,247,061 10,044,174 11,094,174
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 7,195 0 0
SUBTOTAL  7,195 0 0
Adjustment for Prior Year Encumbrances  0 2,996,435 0
Actual Revenues (Over)/Under Expenditures  -3,442,525 0 0
TOTAL OPERATING BUDGET  125,570,848 141,243,359 144,149,176
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 90,379 633,939 51,064
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 112,204 93,113 52,270
TOTAL REVENUES FROM STATE SOURCES  112,204 93,113 52,270
Revenues from Federal Sources:
Title I 20-4411-4416 139,925 200,655 114,676
Title VI 20-4417-4418 0 11,142 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,417,993 3,112,053 1,459,500
Adult Basic Education 20-4440 0 63,637 32,170
Other 20-4XXX 389,545 278,492 206,035
TOTAL REVENUES FROM FEDERAL SOURCES  1,947,463 3,665,979 1,832,381
TOTAL GRANTS AND ENTITLEMENTS  2,150,046 4,393,031 1,935,715
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 62,994 406,883
Transfers from Other Funds 40-5200 346,148 0 0
Transfers from Capital Reserve 40-5210 0 1,772,657 1,143,111
Revenues from Local Sources:
Local Tax Levy 40-1210 10,202,849 8,653,109 8,223,013
Miscellaneous 40-1XXX 18,006,931 0 0
TOTAL REVENUES FROM LOCAL SOURCES  28,209,780 8,653,109 8,223,013
Revenues from State Sources:
Debt Service Aid Type II 40-3160 38,744 36,144 520,942
TOTAL LOCAL REPAYMENT OF DEBT  28,594,672 10,524,904 10,293,949
Actual Revenues (Over)/Under Expenditures  -391,609 0 0
TOTAL REPAYMENT OF DEBT  28,203,063 10,524,904 10,293,949
TOTAL REVENUES/SOURCES  155,923,957 156,161,294 156,378,840
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 1,772,657 1,143,111
TOTAL REVENUES/SOURCES NET OF TRANSFERS  155,923,957 154,388,637 155,235,729

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX41,752,50343,577,31745,466,763
Special Education 11-2XX-100-XXX9,048,9399,776,41810,483,713
Basic Skills/Remedial 11-230-100-XXX1,872,9701,935,3132,238,069
Bilingual Education 11-240-100-XXX1,211,3151,264,9081,375,177
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX826,523740,980733,473
School Sponsored Athletics 11-402-100-XXX1,649,3061,718,0101,748,085
Support Services:
Tuition 11-000-100-XXX6,250,9646,447,5116,215,954
Health Services 11-000-213-XXX1,277,3691,388,5821,449,752
Students - Related & Extraordinary 11-000-216,2171,947,4182,255,9762,087,127
Guidance 11-000-218-XXX2,834,2113,034,4893,177,126
Child Study Teams 11-000-219-XXX2,926,3553,116,8763,273,238
Improvement of Instructional Services 11-000-221-XXX2,294,5612,376,9312,442,794
Educational Media Services - School Library 11-000-222-XXX1,442,5241,560,8561,604,035
Instructional Staff Training Services 11-000-223-XXX508,171768,020678,508
General Administration 11-000-230-XXX1,642,0951,955,6131,869,607
School Administration 11-000-240-XXX6,478,9086,601,7946,658,140
Central Svcs & Admin Info Technology 11-000-25X-XXX1,819,7612,352,0912,412,258
Operation and Maintenance of Plant Services 11-000-26X-XXX10,372,90312,460,14512,525,174
Student Transportation Services 11-000-270-XXX7,292,6808,222,7168,979,035
Deposit to Current Expense Emergency Reserve 10-6070279,0330
Personal Services - Employee Benefits 11-XXX-XXX-2XX20,275,28923,458,66424,319,528
Total Support Services Expenditures 67,363,20976,000,26477,692,276
TOTAL GENERAL CURRENT EXPENSE 123,724,765135,292,243139,737,556
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040475,000726,915
Interest Earned on Capital Reserve 10-604025,00023,085
Equipment 12-XXX-XXX-73X573,820147,54885,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,263,6932,424,9401,415,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93101,000,0001,000,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93301,772,6571,143,111
TOTAL CAPITAL EXPENDITURES 1,837,5135,845,1454,393,111
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Support Services 13-601-200-XXX010,9379,286
Total Accredited Evening/Adult HS/Post-Grad. 010,9379,286
Adult Education - Local:
Instruction 13-602-100-XXX8,57000
Total Adult Education - Local 8,57000
TOTAL SPECIAL SCHOOLS 8,57010,9379,286
Transfer of Funds to Charter Schools 10-000-100-56X095,0349,223
OPERATING BUDGET GRAND TOTAL 125,570,848141,243,359144,149,176
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX90,379633,93951,064
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,4966,87415,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,88430,40320,000
Nonpublic Nursing Services 20-XXX-XXX-XXX11,3619,4954,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,1184,9207,700
Adult Education 20-XXX-XXX-XXX024,9455,070
Other Special Projects 20-XXX-XXX-XXX62,34516,4760
Total State Projects 112,20493,11352,270
Federal Projects:
Title I 20-XXX-XXX-XXX139,925200,655114,676
Title VI 20-XXX-XXX-XXX011,14220,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,417,9933,112,0531,459,500
Adult Basic Education 20-XXX-XXX-XXX063,63732,170
Other Special Projects 20-XXX-XXX-XXX389,545278,492206,035
Total Federal Projects 1,947,4633,665,9791,832,381
TOTAL GRANTS AND ENTITLEMENTS 2,150,0464,393,0311,935,715
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX28,203,06310,524,90410,293,949
TOTAL REPAYMENT OF DEBT 28,203,06310,524,90410,293,949
Total Expenditures 155,923,957156,161,294156,378,840
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93301,772,6571,143,111
TOTAL EXPENDITURES NET OF TRANSFERS 155,923,957154,388,637155,235,729

 

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 Budget3,827,4963,285,8863,491,8532,764,938
  Repayment of Debt78,268469,877406,8830
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,050,9961,577,3161,077,316827,316
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,045,0579,084,0184,531,9800
      Tuition Reserve0000
      Current Expense Emergency Reserve00279,033279,033
  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 Cost11,30211,53312,45712,44612,788
Total Classroom Instruction6,8727,0237,5147,4337,758
Classroom-Salaries and Benefits6,5676,7567,3057,1897,551
Classroom-General Supplies and Textbooks262231155193158
Classroom-Purchased Services and Other4335545149
Total Support Services1,6521,7041,8551,8681,885
Support Services-Salaries and Benefits1,4801,5601,6901,6691,721
Total Administrative Costs1,1651,2361,3071,3421,341
Administration-Salaries and Benefits8959549889701,003
Total Operations and Maintenance of Plant1,2721,2311,4381,4601,460
Operations & Maintenance of Plant-Salary & Ben.692712787777799
Total Food Services Costs00000
Total Extracurricular Costs307308306306306
Total Equipment Costs456013159
Employee Benefits as a % of Salaries24.925.728.128.327.8

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.

 

Shared Services
  • Briefly, the District has joined the Middlesex County Regional Educa-
  • tinal Services energy consortium for both electric and gas utilities.
  • The district also is a member of the Mercer County purchasing coop. It
  • realizes a specific savings on diesel fuel over the rate obtained from
  • a purchasing coop with Plainsboro Twp. Further, the district saves trans
  • transportation costs through jointures with other districts in trans-
  • porting out of district students.

 

Estimated Tax Rate Information
PLAINSBORO TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,595,511 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,681,065,681 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2930 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,705,447 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,681,065,681 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3775 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,595,511 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,783,419,991 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2580 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,705,447 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,783,419,991 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3402 (L)
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WEST WINDSOR TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy78,252,263 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)6,303,495,043 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2414 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy83,365,340 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)6,303,495,043 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3225 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy78,252,263 (G)
Estimated Equalized Valuation (as of 10/01/2007)6,220,359,254 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2580 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy83,365,340 (J)
Estimated Equalized Valuation (as of 10/01/2007)6,220,359,254 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3402 (L)