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User Friendly Budgets
2009

MERCER - W WINDSOR-PLAINSBORO REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,6788,7648,764
Pupils on Roll Regular Shared-Time12150
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Pupils on Roll - Special Full-Time983964937
Pupils on Roll - Special Shared-Time141717
Private School Placements596175
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Pupils Sent to Contracted Preschool Prog700
Pupils Sent to Other Districts-Reg Prog655
Pupils Sent to Other Dists-Spec Ed Prog696978
Pupils Received131414

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,531,980 5,876,028
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 726,915 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 1,000,000 1,850,000
Revenues from Local Sources:
Local Tax Levy 10-1210 121,446,431 125,847,774 131,658,364
Tuition 10-1300 480,269 421,440 623,385
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 967
Interest Earned on Maintenance Reserve 10-1XXX 0 0 2,518
Interest Earned on Capital Reserve Funds 10-1XXX 0 23,085 19,500
Other Restricted Miscellaneous Revenues 10-1XXX 0 185,248 85,248
Unrestricted Miscellaneous Revenues 10-1XXX 1,444,597 318,560 198,831
SUBTOTAL  123,371,297 126,796,107 132,588,813
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 309,051 0 0
Transportation Aid 10-3120 2,562,507 0 0
Special Education Aid 10-3130 4,926,422 0 0
Bilingual Education 10-3140 265,208 0 0
Stabilization Aid 10-3171 836,290 0 0
Extraordinary Aid 10-3131 404,284 403,431 403,431
Consolidated Aid 10-3195 568,119 0 0
Additional Formula Aid 10-3196 576,577 0 0
Other State Aids 10-3XXX 58,173 0 0
Categorical Special Education Aid 10-3132 0 5,222,554 5,418,710
Equalization Aid 10-3176 0 1,963,342 871,102
Categorical Security Aid 10-3177 0 697,354 716,984
Categorical Transportation Aid 10-3121 0 2,807,493 3,683,947
SUBTOTAL  10,506,631 11,094,174 11,094,174
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 37,784
SUBTOTAL  0 0 37,784
Adjustment for Prior Year Encumbrances  0 2,057,758 0
Actual Revenues (Over)/Under Expenditures  -3,523,615 0 0
TOTAL OPERATING BUDGET  130,354,313 146,206,934 151,446,799
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 361,249 477,105 56,002
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 112,366 120,247 46,067
TOTAL REVENUES FROM STATE SOURCES  112,366 120,247 46,067
Revenues from Federal Sources:
Title I 20-4411-4416 175,188 199,011 144,511
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,575,763 3,221,133 1,452,230
Adult Basic Education 20-4440 0 55,000 46,750
Other 20-4XXX 357,531 255,123 180,790
TOTAL REVENUES FROM FEDERAL SOURCES  2,108,482 3,730,267 1,824,281
TOTAL GRANTS AND ENTITLEMENTS  2,582,097 4,327,619 1,926,350
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 406,883 622,169
Transfers from Other Funds 40-5200 2,394,826 0 0
Transfers from Capital Reserve 40-5210 0 1,143,111 6,220,829
Revenues from Local Sources:
Local Tax Levy 40-1210 8,653,109 8,223,013 3,127,964
TOTAL REVENUES FROM LOCAL SOURCES  8,653,109 8,223,013 3,127,964
Revenues from State Sources:
Debt Service Aid Type II 40-3160 36,144 520,942 624,964
TOTAL LOCAL REPAYMENT OF DEBT  11,084,079 10,293,949 10,595,926
Actual Revenues (Over)/Under Expenditures  -559,175 0 0
TOTAL REPAYMENT OF DEBT  10,524,904 10,293,949 10,595,926
TOTAL REVENUES/SOURCES  143,461,314 160,828,502 163,969,075
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 1,143,111 6,220,829
TOTAL REVENUES/SOURCES NET OF TRANSFERS  143,461,314 159,685,391 157,748,246

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX43,500,10645,577,32246,672,636
Special Education 11-2XX-100-XXX9,659,91210,547,64211,229,723
Basic Skills/Remedial 11-230-100-XXX1,854,9142,252,3202,280,030
Bilingual Education 11-240-100-XXX1,219,2881,326,5111,285,930
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX851,065740,029684,415
School Sponsored Athletics 11-402-100-XXX1,683,4491,796,9171,747,624
Support Services:
Tuition 11-000-100-XXX5,830,7366,224,9446,016,335
Health Services 11-000-213-XXX1,395,4191,459,0461,456,362
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,150,3632,273,1372,045,091
Guidance 11-000-218-XXX2,944,4183,173,1333,228,050
Child Study Teams 11-000-219-XXX3,043,5573,210,9433,308,018
Improvement of Instructional Services 11-000-221-XXX2,365,2352,545,3082,542,228
Educational Media Services - School Library 11-000-222-XXX1,553,2881,584,2981,614,831
Instructional Staff Training Services 11-000-223-XXX591,780707,414712,293
General Administration 11-000-230-XXX1,786,2102,048,1991,917,608
School Administration 11-000-240-XXX5,954,3656,622,3006,723,277
Central Svcs & Admin Info Technology 11-000-25X-XXX1,776,8022,406,1752,406,653
Interest Earned on Maintenance Reserve 10-606002,518
Operation and Maintenance of Plant Services 11-000-26X-XXX11,521,90012,556,41212,482,181
Student Transportation Services 11-000-270-XXX8,127,8738,983,4079,160,806
Interest Earned on Current Expense Emergency Res 10-60700967
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,159,52824,321,02724,319,527
Total Support Services Expenditures 67,201,47478,115,74377,933,260
TOTAL GENERAL CURRENT EXPENSE 125,970,208140,356,484141,837,103
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040726,9150
Interest Earned on Capital Reserve 10-604023,08519,500
Equipment 12-XXX-XXX-73X388,041214,76469,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,143,4102,723,5963,281,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,000,0001,000,0000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9331,772,6571,143,1116,220,829
TOTAL CAPITAL EXPENDITURES 4,304,1085,831,4719,590,329
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Support Services 13-601-200-XXX09,2860
Total Accredited Evening/Adult HS/Post-Grad. 09,2860
Adult Education - Local:
Instruction 13-602-100-XXX009,286
Support Services 13-602-200-XXX10,42800
Total Adult Education - Local 10,42809,286
TOTAL SPECIAL SCHOOLS 10,4289,2869,286
Transfer of Funds to Charter Schools 10-000-100-56X69,5699,69310,081
OPERATING BUDGET GRAND TOTAL 130,354,313146,206,934151,446,799
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX361,249477,10556,002
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,27715,5575,882
Nonpublic Auxiliary Services 20-XXX-XXX-XXX14,27433,0950
Nonpublic Handicapped Services 20-XXX-XXX-XXX5,880028,131
Nonpublic Nursing Services 20-XXX-XXX-XXX9,49520,9997,940
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,95110,8804,114
Adult Education 20-XXX-XXX-XXX07,0070
Other Special Projects 20-XXX-XXX-XXX72,48932,7090
Total State Projects 112,366120,24746,067
Federal Projects:
Title I 20-XXX-XXX-XXX175,188199,011144,511
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,575,7633,221,1331,452,230
Adult Basic Education 20-XXX-XXX-XXX055,00046,750
Other Special Projects 20-XXX-XXX-XXX357,531255,123180,790
Total Federal Projects 2,108,4823,730,2671,824,281
TOTAL GRANTS AND ENTITLEMENTS 2,582,0974,327,6191,926,350
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX10,524,90410,293,94910,595,926
TOTAL REPAYMENT OF DEBT 10,524,90410,293,94910,595,926
Total Expenditures 143,461,314160,828,502163,969,075

 

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 Budget3,285,8863,746,9634,020,0482,882,984
  Repayment of Debt469,8771,029,052622,1690
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,577,3163,891,4293,641,4291,810,929
      Adult Education Programs0000
      Maintenance Reserve0501,143501,143503,661
      Legal Reserve9,084,0189,270,9444,738,9640
      Tuition Reserve0000
      Current Expense Emergency Reserve0999,033999,0331,000,000
  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 Cost11,53311,60912,78812,84513,045
Total Classroom Instruction7,0237,0677,7587,7707,996
Classroom-Salaries and Benefits6,7566,8287,5517,5457,771
Classroom-General Supplies and Textbooks231197158181179
Classroom-Purchased Services and Other3542494446
Total Support Services1,7041,7401,8851,9071,907
Support Services-Salaries and Benefits1,5601,5671,7211,7121,733
Total Administrative Costs1,2361,1441,3411,3531,352
Administration-Salaries and Benefits9548681,0039951,000
Total Operations and Maintenance of Plant1,2311,3241,4601,4621,452
Operations & Maintenance of Plant-Salary & Ben.712714799798778
Total Food Services Costs00000
Total Extracurricular Costs308306307313300
Total Equipment Costs60409227
Employee Benefits as a % of Salaries25.722.227.827.827.3

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.

 

Estimated Tax Rate Information
PLAINSBORO TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy54,674,691 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,681,690,898 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4850 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy55,973,662 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,681,690,898 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5203 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy54,674,691 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,759,749,719 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4542 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy55,973,662 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,759,749,719 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4888 (L)
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WEST WINDSOR TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy76,983,673 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)6,239,377,281 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2338 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy78,812,666 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)6,239,377,281 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2631 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy76,983,673 (G)
Estimated Equalized Valuation (as of 10/01/2008)6,210,264,902 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2396 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy78,812,666 (J)
Estimated Equalized Valuation (as of 10/01/2008)6,210,264,902 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2691 (L)