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User Friendly Budgets
2009

SOMERSET - BRANCHBURG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6171,5721,662
spacing
Pupils on Roll - Special Full-Time280257257
Private School Placements414545
spacing
Pupils Sent to Other Districts-Reg Prog611639633
Pupils Sent to Other Dists-Spec Ed Prog949396
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 229,799 1,184,807
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 93,835 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 306,165 0
Revenues from Local Sources:
Local Tax Levy 10-1210 35,971,264 36,152,955 37,147,672
Tuition 10-1300 0 0 131,250
Interest Earned on Capital Reserve Funds 10-1XXX 52 130 600
Unrestricted Miscellaneous Revenues 10-1XXX 330,117 75,000 103,750
SUBTOTAL  36,301,433 36,228,085 37,383,272
Revenues from State Sources:
Transportation Aid 10-3120 695,658 0 0
Special Education Aid 10-3130 1,615,967 0 0
Bilingual Education 10-3140 12,938 0 0
Extraordinary Aid 10-3131 118,973 287,843 287,843
Consolidated Aid 10-3195 137,162 0 0
Additional Formula Aid 10-3196 153,200 0 0
Other State Aids 10-3XXX 126,018 0 0
Categorical Special Education Aid 10-3132 0 1,471,218 1,277,229
Equalization Aid 10-3176 0 89,595 0
Categorical Security Aid 10-3177 0 193,621 195,796
Categorical Transportation Aid 10-3121 0 1,100,837 1,382,246
SUBTOTAL  2,859,916 3,143,114 3,143,114
Adjustment for Prior Year Encumbrances  0 149,500 0
Actual Revenues (Over)/Under Expenditures  -789,275 0 0
TOTAL OPERATING BUDGET  38,372,074 40,150,498 41,711,193
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 58,801 13,418 15,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 36,658 40,175 40,000
TOTAL REVENUES FROM STATE SOURCES  36,658 40,175 40,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 518,060 536,726 536,445
Other 20-4XXX 53,976 51,732 50,000
TOTAL REVENUES FROM FEDERAL SOURCES  572,036 588,458 586,445
TOTAL GRANTS AND ENTITLEMENTS  667,495 642,051 641,445
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 16 1
Transfers from Other Funds 40-5200 54,562 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,007,931 2,079,616 2,101,907
TOTAL REVENUES FROM LOCAL SOURCES  2,007,931 2,079,616 2,101,907
Revenues from State Sources:
Debt Service Aid Type II 40-3160 118,002 117,611 119,060
TOTAL LOCAL REPAYMENT OF DEBT  2,180,495 2,197,243 2,220,968
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  2,180,496 2,197,243 2,220,968
TOTAL REVENUES/SOURCES  41,220,065 42,989,792 44,573,606

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,266,3158,143,1888,656,842
Special Education 11-2XX-100-XXX2,551,0432,849,8073,034,108
Basic Skills/Remedial 11-230-100-XXX664,082701,450739,255
Bilingual Education 11-240-100-XXX149,689157,350164,380
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX53,67275,33474,940
School Sponsored Athletics 11-402-100-XXX100,625130,755112,995
Support Services:
Tuition 11-000-100-XXX10,390,32611,340,52610,435,435
Attendance and Social Work Services 11-000-211-XXX8,8909,2489,632
Health Services 11-000-213-XXX379,600367,864390,610
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217523,399561,738570,081
Guidance 11-000-218-XXX308,326321,379336,863
Child Study Teams 11-000-219-XXX1,327,6551,181,8021,255,754
Improvement of Instructional Services 11-000-221-XXX380,200409,509367,041
Educational Media Services - School Library 11-000-222-XXX381,248484,720495,137
Instructional Staff Training Services 11-000-223-XXX143,143125,516126,811
General Administration 11-000-230-XXX572,169694,528747,736
School Administration 11-000-240-XXX1,286,2341,208,3961,155,339
Central Svcs & Admin Info Technology 11-000-25X-XXX788,937721,624742,188
Deposit to Maintenance Reserve 10-60600250,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,419,5142,395,2392,550,269
Student Transportation Services 11-000-270-XXX2,251,8752,434,3272,557,051
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,186,4705,553,5986,339,198
Total Support Services Expenditures 26,347,98627,810,01428,079,145
TOTAL GENERAL CURRENT EXPENSE 38,133,41239,867,89841,111,665
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400400,000
Interest Earned on Capital Reserve 10-6040130600
Equipment 12-XXX-XXX-73X20,76000
Facilities Acquisition and Construction Services 12-000-4XX-XXX217,902282,470198,928
TOTAL CAPITAL EXPENDITURES 238,662282,600599,528
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 38,372,07440,150,49841,711,193
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX58,80113,41815,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,7189,8379,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX11,72610,48910,500
Nonpublic Nursing Services 20-XXX-XXX-XXX10,96212,96913,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,5696,8807,500
Other Special Projects 20-XXX-XXX-XXX68300
Total State Projects 36,65840,17540,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX518,060536,726536,445
Other Special Projects 20-XXX-XXX-XXX53,97651,73250,000
Total Federal Projects 572,036588,458586,445
TOTAL GRANTS AND ENTITLEMENTS 667,495642,051641,445
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,180,4962,197,2432,220,968
TOTAL REPAYMENT OF DEBT 2,180,4962,197,2432,220,968
Total Expenditures 41,220,06542,989,79244,573,606

 

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 Budget890,696899,377899,377800,020
  Repayment of Debt181710
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve35,621185,674185,804586,404
      Adult Education Programs0000
      Maintenance Reserve000250,000
      Legal Reserve229,7991,315,2491,085,4500
      Tuition Reserve775,000800,000400,000400,000
      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 Cost12,65913,38313,68314,26614,523
Total Classroom Instruction7,5377,7447,9098,2968,574
Classroom-Salaries and Benefits7,0897,3397,5047,8908,138
Classroom-General Supplies and Textbooks423370323341369
Classroom-Purchased Services and Other2536826566
Total Support Services2,2292,2592,4222,4042,399
Support Services-Salaries and Benefits2,0192,0022,2522,2202,218
Total Administrative Costs1,4871,7011,6561,7621,719
Administration-Salaries and Benefits1,1861,3961,3431,4211,378
Total Operations and Maintenance of Plant1,1651,4201,3861,4851,513
Operations & Maintenance of Plant-Salary & Ben.564670738764743
Total Food Services Costs00000
Total Extracurricular Costs109102139144127
Total Equipment Costs2311000
Employee Benefits as a % of Salaries27.428.730.129.932.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • TRANSPORTATION JOINTURE WITH SCESC
  • COOPERATIVE PURCHASING THROUGH EDUCATIONAL DATA SERVICES, HCESC
  • ACES COOPERATIVE FOR NATURAL GAS
  • VEHICLES REPAIRS FOR THE MUNICIPALITY AND SOMERVILLE
  • VEHICLE INSPECTIONS FOR SOMERVILLE
  • SNOW PLOWING AND GROUNDS MAINTENANCE THROUGH THE MUNICIPALITY
  • DIESEL AND GAS PURCHASED THROUGH THE MUNICIPALITY
  • ERIC NORTH/NJSBAIG COOPERATIVE FOR PROPERTY, CASUALTY
  • AND LIABILITY INSURANCE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,147,672 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,104,918,263 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1964 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,249,579 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,104,918,263 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2641 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,147,672 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,198,809,227 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1613 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,249,579 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,198,809,227 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2270 (L)