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User Friendly Budgets
2009

MERCER - HAMILTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time10,96210,90211,048
Pupils on Roll Regular Shared-Time232205205
Pupils on Roll Reg Accr. Adult High Sch666758
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Pupils on Roll - Special Full-Time1,8941,8571,857
Pupils on Roll - Special Shared-Time138122122
Private School Placements737979
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Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Districts-Reg Prog101028
Pupils Sent to Other Dists-Spec Ed Prog224205200
Pupils Received210
Pupils in State Facilities191414

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,032,998 8,615,965
Transfers from Other Funds 10-5200 373 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 92,579,869 92,579,869 92,579,869
Tuition 10-1300 53,398 25,448 0
GED Testing Center Fees 10-1991 0 6,220 6,611
Interest Earned on Capital Reserve Funds 10-1XXX 23,521 30,000 35,000
Other Restricted Miscellaneous Revenues 10-1XXX 388,783 375,514 350,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,078,154 1,062,000 800,000
SUBTOTAL  95,123,725 94,079,051 93,771,480
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 31,855,304 0 0
Transportation Aid 10-3120 3,058,026 0 0
Special Education Aid 10-3130 12,376,974 0 0
Bilingual Education 10-3140 249,970 0 0
Supplemental Stabilization Aid 10-3172 3,625,957 0 0
Extraordinary Aid 10-3131 452,922 0 0
Consolidated Aid 10-3195 1,399,884 0 0
Additional Formula Aid 10-3196 3,272,376 0 0
Other State Aids 10-3XXX 2,376,573 73,098 0
Categorical Special Education Aid 10-3132 0 7,176,739 7,296,893
Equalization Aid 10-3176 0 61,003,085 63,638,723
Categorical Security Aid 10-3177 0 1,615,136 1,765,628
Categorical Transportation Aid 10-3121 0 2,874,598 3,601,792
SUBTOTAL  58,667,986 72,742,656 76,303,036
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 202,500
SUBTOTAL  0 0 202,500
Adjustment for Prior Year Encumbrances  0 1,246,950 0
Actual Revenues (Over)/Under Expenditures  -2,169,710 0 0
TOTAL OPERATING BUDGET  151,622,374 172,101,655 178,892,981
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,808 36,772 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 577,760 0 0
Instructional Supplement Aid 20-3214 492,158 0 0
Other Restricted Entitlements 20-32XX 3,265,045 2,057,079 2,057,079
TOTAL REVENUES FROM STATE SOURCES  4,334,963 2,057,079 2,057,079
Revenues from Federal Sources:
Title I 20-4411-4416 864,970 1,216,743 1,216,743
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,753,834 4,342,242 4,342,242
Vocational Education 20-4430 62,145 0 0
Other 20-4XXX 1,221,376 1,466,453 1,466,453
TOTAL REVENUES FROM FEDERAL SOURCES  5,902,325 7,025,438 7,025,438
TOTAL GRANTS AND ENTITLEMENTS  10,256,096 9,119,289 9,082,517
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 595,000 300,000
Revenues from Local Sources:
Local Tax Levy 40-1210 4,360,177 3,553,676 3,795,070
Miscellaneous 40-1XXX 84,106 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,444,283 3,553,676 3,795,070
Revenues from State Sources:
Debt Service Aid Type II 40-3160 442,785 444,560 419,657
TOTAL LOCAL REPAYMENT OF DEBT  4,887,068 4,593,236 4,514,727
Actual Revenues (Over)/Under Expenditures  756,029 0 0
TOTAL REPAYMENT OF DEBT  5,643,097 4,593,236 4,514,727
TOTAL REVENUES/SOURCES  167,521,567 185,814,180 192,490,225

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX48,683,50853,827,15754,079,362
Special Education 11-2XX-100-XXX11,318,87613,338,34913,875,945
Basic Skills/Remedial 11-230-100-XXX1,252,7461,726,2911,964,571
Bilingual Education 11-240-100-XXX485,048678,956769,394
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX539,807579,521577,921
School Sponsored Athletics 11-402-100-XXX1,186,2511,219,8401,273,507
Other Instructional Programs 11-4XX-100-XXX138,494175,292174,495
Alternative Education Programs 11-423-XXX-XXX00273,492
Community Services Programs/Operations 11-800-330-XXX116,425218,049219,731
Support Services:
Tuition 11-000-100-XXX14,239,42314,140,61714,837,168
Attendance and Social Work Services 11-000-211-XXX346,836434,586427,665
Health Services 11-000-213-XXX1,720,9231,863,2961,882,866
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,566,9661,854,2321,871,669
Guidance 11-000-218-XXX3,661,0824,049,3074,235,429
Child Study Teams 11-000-219-XXX3,955,8914,433,1944,709,554
Improvement of Instructional Services 11-000-221-XXX1,606,1941,848,6472,124,794
Educational Media Services - School Library 11-000-222-XXX1,289,6851,351,8251,470,576
Instructional Staff Training Services 11-000-223-XXX205,403240,347250,794
General Administration 11-000-230-XXX832,1831,075,5221,156,934
School Administration 11-000-240-XXX6,431,4186,660,6056,833,600
Central Svcs & Admin Info Technology 11-000-25X-XXX2,215,9732,533,4172,622,085
Operation and Maintenance of Plant Services 11-000-26X-XXX14,396,58616,854,68417,832,630
Student Transportation Services 11-000-270-XXX8,993,00811,276,07711,503,476
Personal Services - Employee Benefits 11-XXX-XXX-2XX24,149,44327,881,45730,217,426
Food Services 11-000-310-XXX350,000360,585360,585
Total Support Services Expenditures 85,961,01496,858,398102,337,251
TOTAL GENERAL CURRENT EXPENSE 149,682,169168,621,853175,545,669
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604030,00035,000
Equipment 12-XXX-XXX-73X346,552653,796426,909
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,339,1922,427,5002,316,681
TOTAL CAPITAL EXPENDITURES 1,685,7443,111,2962,778,590
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX86,50687,05989,870
Support Services 13-601-200-XXX48,50050,22754,225
Total Accredited Evening/Adult HS/Post-Grad. 135,006137,286144,095
GED Testing Centers 13-640-200-XXX06,2206,611
TOTAL SPECIAL SCHOOLS 135,006143,506150,706
Transfer of Funds to Charter Schools 10-000-100-56X119,455225,000418,016
OPERATING BUDGET GRAND TOTAL 151,622,374172,101,655178,892,981
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,80836,7720
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX467,37500
Support Services 20-212-200-XXX110,38500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 577,76000
Instructional Supplement Aid:
Instruction 20-214-100-XXX492,15800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 492,15800
Other State Projects:
Instruction 20-217-100-XXX1,271,26900
Support Services 20-217-200-XXX206,20300
TOTAL TARA USED TO SUPPORT PROGRAMS 1,477,47200
Nonpublic Textbooks 20-XXX-XXX-XXX107,538102,542102,542
Nonpublic Auxiliary Services 20-XXX-XXX-XXX838,0581,012,6281,012,628
Nonpublic Handicapped Services 20-XXX-XXX-XXX608,027719,817719,817
Nonpublic Nursing Services 20-XXX-XXX-XXX151,930141,121141,121
Nonpublic Technology Initiative 20-XXX-XXX-XXX78,53073,36073,360
Adult Education 20-XXX-XXX-XXX9233,5003,500
Other Special Projects 20-XXX-XXX-XXX2,5674,1114,111
Total State Projects 4,334,9632,057,0792,057,079
Federal Projects:
Title I 20-XXX-XXX-XXX864,9701,216,7431,216,743
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,753,8344,342,2424,342,242
Vocational Education 20-XXX-XXX-XXX62,14500
Other Special Projects 20-XXX-XXX-XXX1,221,3761,466,4531,466,453
Total Federal Projects 5,902,3257,025,4387,025,438
TOTAL GRANTS AND ENTITLEMENTS 10,256,0969,119,2899,082,517
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,643,0974,593,2364,514,727
TOTAL REPAYMENT OF DEBT 5,643,0974,593,2364,514,727
Total Expenditures 167,521,567185,814,180192,490,225

 

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 Budget6,172,8014,426,6789,713,6893,415,449
  Repayment of Debt5,446,7164,690,6874,095,6873,795,687
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve651,4313,424,9523,454,9523,489,952
      Adult Education Programs0000
      Maintenance Reserve333,133407,748407,748407,748
      Legal Reserve5,020,1915,437,7342,317,7250
      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 Cost9,5649,87610,97911,23211,587
Total Classroom Instruction5,8416,0976,7306,8286,957
Classroom-Salaries and Benefits5,5955,8386,4366,5276,657
Classroom-General Supplies and Textbooks187205248251254
Classroom-Purchased Services and Other5954464946
Total Support Services1,3301,3871,5331,5541,659
Support Services-Salaries and Benefits1,2021,2681,3961,4161,523
Total Administrative Costs8719099709891,021
Administration-Salaries and Benefits789828875887910
Total Operations and Maintenance of Plant1,2051,2791,3951,5041,585
Operations & Maintenance of Plant-Salary & Ben.767780871906954
Total Food Services Costs2727272828
Total Extracurricular Costs156160166168174
Total Equipment Costs2327495133
Employee Benefits as a % of Salaries2826.727.927.829.3

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
  • 1. Township of Hamilton Municipal Government provides:
  • a) maintenance of playground equipment
  • b) maintenance and field equipment when needed
  • c) Public Works Dept. antenna tower shared w/school district
  • d) Bloodborne Pathogens training through the Health Department
  • e) gasoline & diesel fuel for purchase by the school district
  • f) printing services
  • g) COPS in Schools Program - one police officer in each high school
  • 2. Hamilton Township School District provides:
  • a) office supplies to Hopewell Valley Regional S.D.
  • b) custodial supplies and paper to Mercer County VoTech S.D.
  • c) transportation for other districts when possible
  • d) maintenance/field equipment to Township of Hamilton when possible
  • 3. Mercer County Special Services SD - Transportation
  • 4. Alliance for Competitive Energy Services (ACES) - gas and electric
  • supply services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy92,579,869 (A)
Estimated Net Taxable Valuation (as of 03/16/2009)5,183,429,281 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.7861 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy96,374,939 (D)
Estimated Net Taxable Valuation (as of 03/16/2009)5,183,429,281 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.8593 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy92,579,869 (G)
Estimated Equalized Valuation (as of 10/01/2008)10,401,291,350 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8901 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy96,374,939 (J)
Estimated Equalized Valuation (as of 10/01/2008)10,401,291,350 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9266 (L)