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User Friendly Budgets
2009

SOMERSET - BRIDGEWATER-RARITAN REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time7,9467,8487,821
Pupils on Roll Regular Shared-Time635656
spacing
Pupils on Roll - Special Full-Time1,1201,1961,191
Pupils on Roll - Special Shared-Time343232
Private School Placements655661
spacing
Pupils Sent to Other Districts-Reg Prog121517
Pupils Sent to Other Dists-Spec Ed Prog141818
Pupils Received220
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,285,154 6,252,802
Revenues from Local Sources:
Local Tax Levy 10-1210 107,988,805 110,648,297 113,403,359
Other Local Governmental Units - Restricted 10-12XX 374,561 310,183 310,183
Tuition 10-1300 102,816 0 0
Transportation Fees from Other LEAs 10-1420-1440 135,003 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 34,453 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,380,276 490,001 490,000
SUBTOTAL  110,015,914 111,450,481 114,205,542
Revenues from State Sources:
Transportation Aid 10-3120 2,678,632 0 0
Special Education Aid 10-3130 4,887,068 0 0
Bilingual Education 10-3140 216,026 0 0
Extraordinary Aid 10-3131 228,509 634,122 634,122
Consolidated Aid 10-3195 976,508 0 0
Additional Formula Aid 10-3196 544,883 0 0
Other State Aids 10-3XXX 463,780 0 0
Categorical Special Education Aid 10-3132 0 5,175,302 5,284,437
Equalization Aid 10-3176 0 2,801,214 2,410,605
Categorical Security Aid 10-3177 0 706,020 724,394
Categorical Transportation Aid 10-3121 0 2,780,279 3,616,520
SUBTOTAL  9,995,406 12,096,937 12,670,078
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 26,140
SUBTOTAL  0 0 26,140
Adjustment for Prior Year Encumbrances  0 1,090,119 0
Actual Revenues (Over)/Under Expenditures  -1,923,483 0 0
TOTAL OPERATING BUDGET  118,087,837 129,922,691 133,154,562
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 21,408 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 326,783 207,108 204,121
TOTAL REVENUES FROM STATE SOURCES  326,783 207,108 204,121
Revenues from Federal Sources:
Title I 20-4411-4416 238,666 202,060 171,751
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,845,883 1,528,311 1,531,227
Other 20-4XXX 556,195 188,422 228,225
TOTAL REVENUES FROM FEDERAL SOURCES  2,640,744 1,918,793 1,931,203
TOTAL GRANTS AND ENTITLEMENTS  2,988,935 2,125,901 2,135,324
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 5,453,251 5,449,938 5,561,671
TOTAL REVENUES FROM LOCAL SOURCES  5,453,251 5,449,938 5,561,671
TOTAL LOCAL REPAYMENT OF DEBT  5,453,251 5,449,938 5,561,672
Actual Revenues (Over)/Under Expenditures  11,923 0 0
TOTAL REPAYMENT OF DEBT  5,465,174 5,449,938 5,561,672
TOTAL REVENUES/SOURCES  126,541,946 137,498,530 140,851,558

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX41,155,01143,926,91245,536,604
Special Education 11-2XX-100-XXX11,811,94612,689,94212,843,565
Basic Skills/Remedial 11-230-100-XXX1,075,0271,138,8941,583,692
Bilingual Education 11-240-100-XXX674,055685,418714,345
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX373,679408,040392,728
School Sponsored Athletics 11-402-100-XXX1,120,5221,321,2531,322,587
Support Services:
Tuition 11-000-100-XXX3,353,5773,683,8853,376,174
Attendance and Social Work Services 11-000-211-XXX358,073378,363389,970
Health Services 11-000-213-XXX1,146,4861,178,9471,307,023
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,663,2552,904,6102,959,029
Guidance 11-000-218-XXX2,586,9042,831,3142,887,307
Child Study Teams 11-000-219-XXX2,108,1672,226,1892,374,712
Improvement of Instructional Services 11-000-221-XXX1,355,4841,518,7961,681,594
Educational Media Services - School Library 11-000-222-XXX1,665,1441,890,0371,847,086
Instructional Staff Training Services 11-000-223-XXX480,956481,564495,581
General Administration 11-000-230-XXX2,016,4632,171,1051,901,549
School Administration 11-000-240-XXX4,802,5485,135,9285,202,717
Central Svcs & Admin Info Technology 11-000-25X-XXX1,391,3871,473,5231,520,519
Operation and Maintenance of Plant Services 11-000-26X-XXX10,916,90212,423,58613,159,906
Student Transportation Services 11-000-270-XXX6,905,1337,550,9187,798,546
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,588,22621,996,97323,532,971
Total Support Services Expenditures 61,338,70567,845,73870,434,684
TOTAL GENERAL CURRENT EXPENSE 117,548,945128,016,197132,828,205
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X98,243207,390227,350
Facilities Acquisition and Construction Services 12-000-4XX-XXX440,6491,697,10487,500
TOTAL CAPITAL EXPENDITURES 538,8921,906,494316,850
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X009,507
OPERATING BUDGET GRAND TOTAL 118,087,837129,922,691133,154,562
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX21,40800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX33,17129,59728,002
Nonpublic Auxiliary Services 20-XXX-XXX-XXX59,30352,73754,090
Nonpublic Handicapped Services 20-XXX-XXX-XXX65,81362,71066,550
Nonpublic Nursing Services 20-XXX-XXX-XXX48,09740,88235,895
Nonpublic Technology Initiative 20-XXX-XXX-XXX24,85021,18219,584
Other Special Projects 20-XXX-XXX-XXX95,54900
Total State Projects 326,783207,108204,121
Federal Projects:
Title I 20-XXX-XXX-XXX238,666202,060171,751
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,845,8831,528,3111,531,227
Other Special Projects 20-XXX-XXX-XXX556,195188,422228,225
Total Federal Projects 2,640,7441,918,7931,931,203
TOTAL GRANTS AND ENTITLEMENTS 2,988,9352,125,9012,135,324
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,465,1745,449,9385,561,672
TOTAL REPAYMENT OF DEBT 5,465,1745,449,9385,561,672
Total Expenditures 126,541,946137,498,530140,851,558

 

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 Budget2,834,9722,815,5612,648,7482,576,651
  Repayment of Debt11,924110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,363,2602,795,8712,797,8712,799,871
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve10,527,21011,299,0466,180,7050
      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 Cost11,14411,70512,70412,81413,398
Total Classroom Instruction6,9667,4037,9868,0218,404
Classroom-Salaries and Benefits6,5217,0517,6087,6497,949
Classroom-General Supplies and Textbooks256242254248309
Classroom-Purchased Services and Other188110124124146
Total Support Services1,6131,6731,8211,8391,935
Support Services-Salaries and Benefits1,5201,5911,7391,7501,846
Total Administrative Costs1,0321,0631,1121,1541,154
Administration-Salaries and Benefits835867894904941
Total Operations and Maintenance of Plant1,3291,3501,5331,5471,648
Operations & Maintenance of Plant-Salary & Ben.752773858864907
Total Food Services Costs00000
Total Extracurricular Costs180192222222223
Total Equipment Costs3311172325
Employee Benefits as a % of Salaries2525.426.326.727.7

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
  • The District participates in the following "shared services" programs
  • with other governmental entities in an effort to provide cost
  • efficiencies:
  • 1. ACES - utility buying consortium
  • 2. NJSBAIG - ERIC North - insurance consortium
  • 3. Special Education Transportation Jointures
  • 4. Facility useage with Municipality
  • 5. Automotive fuel with Municipality

 

Estimated Tax Rate Information
BRIDGEWATER TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy99,410,424 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)9,088,763,868 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0938 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy104,285,836 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)9,088,763,868 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1474 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy99,410,424 (G)
Estimated Equalized Valuation (as of 10/01/2008)9,488,753,704 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0477 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy104,285,836 (J)
Estimated Equalized Valuation (as of 10/01/2008)9,488,753,704 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0990 (L)
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RARITAN BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,992,935 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,152,275,941 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2144 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,661,922 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,152,275,941 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2724 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,992,935 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,335,629,659 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0477 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,661,922 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,335,629,659 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0978 (L)