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User Friendly Budgets
2009

MERCER - EWING TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2673,2103,268
Pupils on Roll Regular Shared-Time454548
spacing
Pupils on Roll - Special Full-Time481465532
Pupils on Roll - Special Shared-Time373737
Private School Placements272136
spacing
Pupils Sent to Other Districts-Reg Prog940
Pupils Sent to Other Dists-Spec Ed Prog536164
Pupils Received71218
Pupils in State Facilities166

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,989,730 2,853,329
Revenues from Local Sources:
Local Tax Levy 10-1210 42,033,134 43,106,179 42,238,825
Tuition 10-1300 213,661 135,802 250,000
Transportation Fees from Other LEAs 10-1420-1440 0 12,000 11,000
Unrestricted Miscellaneous Revenues 10-1XXX 841,790 418,697 348,415
SUBTOTAL  43,088,585 43,672,678 42,848,240
Revenues from State Sources:
Transportation Aid 10-3120 1,090,058 0 0
Special Education Aid 10-3130 2,939,245 0 0
Bilingual Education 10-3140 122,316 0 0
Stabilization Aid 10-3171 2,258,423 0 0
Extraordinary Aid 10-3131 52,575 93,429 93,429
Consolidated Aid 10-3195 431,200 0 0
Additional Formula Aid 10-3196 426,523 0 0
Other State Aids 10-3XXX 355,176 0 0
Categorical Special Education Aid 10-3132 0 2,077,179 2,078,876
Equalization Aid 10-3176 0 6,417,730 6,680,815
Categorical Security Aid 10-3177 0 555,589 603,283
Categorical Transportation Aid 10-3121 0 906,518 1,091,893
SUBTOTAL  7,675,516 10,050,445 10,548,296
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 63,085
SUBTOTAL  0 0 63,085
Adjustment for Prior Year Encumbrances  0 88,934 0
Actual Revenues (Over)/Under Expenditures  232,594 0 0
TOTAL OPERATING BUDGET  50,996,695 56,801,787 56,312,950
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 81,999 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 162,419 0 0
Other Restricted Entitlements 20-32XX 621,773 258,112 201,804
TOTAL REVENUES FROM STATE SOURCES  784,192 258,112 201,804
Revenues from Federal Sources:
Title I 20-4411-4416 286,133 252,413 407,971
Title VI 20-4417-4418 0 4,153 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 958,215 915,658 1,605,444
Other 20-4XXX 427,166 141,483 120,292
TOTAL REVENUES FROM FEDERAL SOURCES  1,671,514 1,313,707 2,133,707
TOTAL GRANTS AND ENTITLEMENTS  2,537,705 1,571,819 2,335,511
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,235,670 389,546
Transfers from Other Funds 40-5200 252,398 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,176,991 4,469,798 5,310,395
Miscellaneous 40-1XXX 39,539 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,216,530 4,469,798 5,310,395
Revenues from State Sources:
Debt Service Aid Type II 40-3160 943,828 943,901 940,803
TOTAL LOCAL REPAYMENT OF DEBT  6,412,756 6,649,369 6,640,744
Actual Revenues (Over)/Under Expenditures  250,530 0 0
TOTAL REPAYMENT OF DEBT  6,663,286 6,649,369 6,640,744
TOTAL REVENUES/SOURCES  60,197,686 65,022,975 65,289,205

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,108,72818,513,75619,245,261
Special Education 11-2XX-100-XXX4,597,0605,182,1385,336,015
Bilingual Education 11-240-100-XXX255,987263,918301,467
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX37,86940,18540,831
School Sponsored Athletics 11-402-100-XXX847,090885,788909,942
Support Services:
Tuition 11-000-100-XXX3,378,6673,947,3353,496,700
Attendance and Social Work Services 11-000-211-XXX183,705196,887207,102
Health Services 11-000-213-XXX742,722774,427813,600
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217399,545446,210468,017
Guidance 11-000-218-XXX907,342940,387972,009
Child Study Teams 11-000-219-XXX1,137,2981,297,9301,292,865
Improvement of Instructional Services 11-000-221-XXX265,707280,249306,228
Educational Media Services - School Library 11-000-222-XXX418,904448,372448,817
Instructional Staff Training Services 11-000-223-XXX38,26390,54384,219
General Administration 11-000-230-XXX472,458572,821563,969
School Administration 11-000-240-XXX2,459,0662,453,9602,527,506
Central Svcs & Admin Info Technology 11-000-25X-XXX990,8941,041,3081,063,039
Operation and Maintenance of Plant Services 11-000-26X-XXX4,426,8145,061,1875,166,847
Student Transportation Services 11-000-270-XXX2,827,6092,879,8673,044,737
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,029,5299,074,5199,791,044
Total Support Services Expenditures 26,678,52329,506,00230,246,699
TOTAL GENERAL CURRENT EXPENSE 49,525,25754,391,78756,080,215
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60402,200,0000
Equipment 12-XXX-XXX-73X0052,735
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,182,48200
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933252,39800
TOTAL CAPITAL EXPENDITURES 1,434,8802,200,00052,735
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X36,558210,000180,000
OPERATING BUDGET GRAND TOTAL 50,996,69556,801,78756,312,950
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX81,99900
Instructional Supplement Aid:
Instruction 20-214-100-XXX162,41900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 162,41900
Other State Projects:
Instruction 20-217-100-XXX360,74900
Support Services 20-217-200-XXX61,31500
TOTAL TARA USED TO SUPPORT PROGRAMS 422,06400
Nonpublic Textbooks 20-XXX-XXX-XXX20,32030,02519,007
Nonpublic Auxiliary Services 20-XXX-XXX-XXX76,546166,62182,437
Nonpublic Handicapped Services 20-XXX-XXX-XXX56,786061,409
Nonpublic Nursing Services 20-XXX-XXX-XXX28,10039,94625,657
Nonpublic Technology Initiative 20-XXX-XXX-XXX14,55721,52013,294
Other Special Projects 20-XXX-XXX-XXX3,40000
Total State Projects 784,192258,112201,804
Federal Projects:
Title I 20-XXX-XXX-XXX286,133252,413407,971
Title VI 20-XXX-XXX-XXX04,1530
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX958,215915,6581,605,444
Other Special Projects 20-XXX-XXX-XXX427,166141,483120,292
Total Federal Projects 1,671,5141,313,7072,133,707
TOTAL GRANTS AND ENTITLEMENTS 2,537,7051,571,8192,335,511
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,663,2866,649,3696,640,744
TOTAL REPAYMENT OF DEBT 6,663,2866,649,3696,640,744
Total Expenditures 60,197,68665,022,97565,289,205

 

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 Budget985,9254,083,6471,543,9171,093,917
  Repayment of Debt1,875,7461,625,216389,5460
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,639,7302,403,3292,403,3290
      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 Cost10,78511,86612,71713,34113,468
Total Classroom Instruction6,7457,1767,7248,0958,217
Classroom-Salaries and Benefits6,2406,6417,1587,4967,633
Classroom-General Supplies and Textbooks146140137143146
Classroom-Purchased Services and Other359395429456438
Total Support Services1,2641,3271,4361,5091,511
Support Services-Salaries and Benefits1,1631,2261,3221,3851,385
Total Administrative Costs1,2021,2661,2971,3611,361
Administration-Salaries and Benefits1,0851,1481,1561,2111,225
Total Operations and Maintenance of Plant1,2371,2801,4371,5121,504
Operations & Maintenance of Plant-Salary & Ben.592590651682684
Total Food Services Costs00000
Total Extracurricular Costs269280287303305
Total Equipment Costs100014
Employee Benefits as a % of Salaries27.426.828.228.229

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
  • Ewing Township Board of Education has been shareing services with Ewing
  • Township for over 18 years. The estimated savings per year is in excess
  • of $250,000 annually. These are saving past on to the taxpayers.
  • The school district has also combined with hundreds of other school distr
  • icts in New Jersey in bidding for electric, natural gas and telephone ser
  • vices.
  • Food service purchases have been combined with other schools joining
  • bids.
  • The district has for the last seven (7) years been a member of a joint
  • insurance fund saving thousands of taxpayers dollars.
  • We have currently started meeting for the combination of construction bid
  • (solar panels) as well as"IT" services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,238,825 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,828,178,843 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.3104 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,549,220 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,828,178,843 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.6009 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,238,825 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,707,703,855 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1392 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,549,220 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,707,703,855 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2824 (L)