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User Friendly Budgets
2008

SOMERSET - BRANCHBURG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6711,6171,598
spacing
Pupils on Roll - Special Full-Time279280298
Private School Placements404145
spacing
Pupils Sent to Other Districts-Reg Prog551611615
Pupils Sent to Other Dists-Spec Ed Prog739494
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 229,799
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 274,505 93,835
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 100,495 306,165
Revenues from Local Sources:
Local Tax Levy 10-1210 34,778,141 35,971,264 36,152,955
Interest Earned on Capital Reserve Funds 10-1XXX 1,696 130 130
Unrestricted Miscellaneous Revenues 10-1XXX 315,974 75,000 75,000
SUBTOTAL  35,095,811 36,046,394 36,228,085
Revenues from State Sources:
Transportation Aid 10-3120 695,658 695,658 0
Special Education Aid 10-3130 1,615,967 1,615,967 0
Bilingual Education 10-3140 12,938 12,938 0
Extraordinary Aid 10-3131 121,047 0 287,843
Consolidated Aid 10-3195 137,162 137,162 0
Additional Formula Aid 10-3196 73,852 153,200 0
Other State Aids 10-3XXX 123,403 109,365 0
Categorical Special Education Aid 10-3132 0 0 1,471,218
Equalization Aid 10-3176 0 0 89,595
Categorical Security Aid 10-3177 0 0 193,621
Categorical Transportation Aid 10-3121 0 0 1,100,837
SUBTOTAL  2,780,027 2,724,290 3,143,114
Adjustment for Prior Year Encumbrances  0 629,409 0
Actual Revenues (Over)/Under Expenditures  61,385 0 0
TOTAL OPERATING BUDGET  37,937,223 39,775,093 40,000,998
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 44,113 52,773 10,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 42,156 38,737 30,000
TOTAL REVENUES FROM STATE SOURCES  42,156 38,737 30,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 504,588 504,992 500,000
Other 20-4XXX 49,468 49,694 50,000
TOTAL REVENUES FROM FEDERAL SOURCES  554,056 554,686 550,000
TOTAL GRANTS AND ENTITLEMENTS  640,325 646,196 590,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 16
Transfers from Other Funds 40-5200 0 54,562 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,869,596 2,007,932 2,079,616
TOTAL REVENUES FROM LOCAL SOURCES  1,869,596 2,007,932 2,079,616
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 118,002 117,611
TOTAL LOCAL REPAYMENT OF DEBT  1,869,596 2,180,498 2,197,243
Actual Revenues (Over)/Under Expenditures  -16 0 0
TOTAL REPAYMENT OF DEBT  1,869,580 2,180,498 2,197,243
TOTAL REVENUES/SOURCES  40,447,128 42,601,787 42,788,241

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,082,6048,376,8217,802,898
Special Education 11-2XX-100-XXX2,510,9342,547,6733,036,866
Basic Skills/Remedial 11-230-100-XXX1,400663,415703,777
Bilingual Education 11-240-100-XXX143,460149,946157,350
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX57,73973,05575,334
School Sponsored Athletics 11-402-100-XXX112,799126,089130,229
Support Services:
Tuition 11-000-100-XXX10,961,12110,861,72511,504,835
Attendance and Social Work Services 11-000-211-XXX8,5098,8389,248
Health Services 11-000-213-XXX384,291392,779363,050
Students - Related & Extraordinary 11-000-216,217501,290521,672594,071
Guidance 11-000-218-XXX392,074311,777321,647
Child Study Teams 11-000-219-XXX1,192,8731,386,7881,391,222
Improvement of Instructional Services 11-000-221-XXX358,756390,804398,623
Educational Media Services - School Library 11-000-222-XXX512,971518,644387,514
Instructional Staff Training Services 11-000-223-XXX153,106160,903138,510
General Administration 11-000-230-XXX535,407665,091570,282
School Administration 11-000-240-XXX1,241,7891,455,7691,174,167
Central Svcs & Admin Info Technology 11-000-25X-XXX628,404736,166805,452
Operation and Maintenance of Plant Services 11-000-26X-XXX2,037,2922,589,7472,304,594
Student Transportation Services 11-000-270-XXX1,970,6532,316,1462,300,714
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,853,7375,248,8225,578,557
Total Support Services Expenditures 25,732,27327,565,67127,842,486
TOTAL GENERAL CURRENT EXPENSE 37,641,20939,502,67039,748,940
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040130130
Equipment 12-XXX-XXX-73X44,48620,7650
Facilities Acquisition and Construction Services 12-000-4XX-XXX150,928251,528251,928
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931100,60000
TOTAL CAPITAL EXPENDITURES 296,014272,423252,058
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 37,937,22339,775,09340,000,998
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX44,11352,77310,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,8797,9355,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX03,0451,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX8,98911,1159,000
Nonpublic Nursing Services 20-XXX-XXX-XXX13,14310,96210,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,0805,6805,000
Other Special Projects 20-XXX-XXX-XXX3,06500
Total State Projects 42,15638,73730,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX504,588504,992500,000
Other Special Projects 20-XXX-XXX-XXX49,46849,69450,000
Total Federal Projects 554,056554,686550,000
TOTAL GRANTS AND ENTITLEMENTS 640,325646,196590,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,869,5802,180,4982,197,243
TOTAL REPAYMENT OF DEBT 1,869,5802,180,4982,197,243
Total Expenditures 40,447,12842,601,78742,788,241

 

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 Budget814,249890,696782,914782,914
  Repayment of Debt218160
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve33,92535,62135,75135,881
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0229,799229,7990
      Tuition Reserve1,275,000775,000400,0000
      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 Cost12,17412,65913,38413,87713,683
Total Classroom Instruction7,3897,5377,8697,8407,909
Classroom-Salaries and Benefits7,0307,0897,4967,3747,504
Classroom-General Supplies and Textbooks320423349441323
Classroom-Purchased Services and Other3925252581
Total Support Services2,0192,2292,3352,4252,422
Support Services-Salaries and Benefits1,8472,0192,1282,1342,252
Total Administrative Costs1,4221,4871,6031,8021,656
Administration-Salaries and Benefits1,1681,1861,2961,3201,343
Total Operations and Maintenance of Plant1,0951,1651,2971,5231,386
Operations & Maintenance of Plant-Salary & Ben.595564671704738
Total Food Services Costs00000
Total Extracurricular Costs113109130133139
Total Equipment Costs122312110
Employee Benefits as a % of Salaries28.827.428.828.930.1

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
  • Transportation Jointure with Somerset ESC, Greenbrook,
  • Student Tuition with South Hunterdon Regional, Bernards Twp, Somerville,
  • Educational Data Services for Cooperative Purchasing
  • ACES for Energy Cooperative
  • ACT for Extell Communications for telecom services
  • Vehicle Repairs for Branchburg twp Municipality, Somerville Boro,
  • Vehicle Inspections for Somerville Boro
  • Fuel for Transportation purchased through Branchburg Municipality
  • Grounds Maintenance through Branchburg Municipality
  • ERIC North Cooperative for Property, Casualty, Liability Insurance
  • Share Child Study Team with Somerville Boro

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,152,955 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,109,676,947 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1626 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,232,571 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,109,676,947 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2295 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy36,152,955 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,198,787,059 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1302 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,232,571 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,198,787,059 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1952 (L)