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User Friendly Budgets
2009

SOMERSET - HILLSBOROUGH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,4626,5016,485
Pupils on Roll Regular Shared-Time212221
spacing
Pupils on Roll - Special Full-Time1,0601,0371,028
Pupils on Roll - Special Shared-Time191010
Private School Placements383537
spacing
Pupils Sent to Contracted Preschool Prog677
Pupils Sent to Other Districts-Reg Prog145
Pupils Sent to Other Dists-Spec Ed Prog191616
Pupils Received537070
Pupils in State Facilities344

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,500,000 2,500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 69,073,157 69,907,530 72,299,019
Tuition 10-1300 671,370 667,656 855,546
Transportation Fees from Other LEAs 10-1420-1440 65,524 50,000 60,000
Other Restricted Miscellaneous Revenues 10-1XXX 589,577 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 742,560 223,004
SUBTOTAL  70,399,628 71,367,746 73,437,569
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 11,655,115 0 0
Transportation Aid 10-3120 2,011,960 0 0
Special Education Aid 10-3130 5,336,655 0 0
Bilingual Education 10-3140 160,896 0 0
Extraordinary Aid 10-3131 105,363 239,461 239,461
Consolidated Aid 10-3195 545,560 0 0
Other State Aids 10-3XXX 1,252,973 0 0
Categorical Special Education Aid 10-3132 0 4,137,977 4,288,876
Equalization Aid 10-3176 0 18,191,542 18,912,723
Categorical Security Aid 10-3177 0 553,709 590,433
Categorical Transportation Aid 10-3121 0 2,105,038 2,445,647
SUBTOTAL  21,068,522 25,227,727 26,477,140
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 19,170
SUBTOTAL  0 0 19,170
Adjustment for Prior Year Encumbrances  0 45,244 0
Actual Revenues (Over)/Under Expenditures  477,626 0 0
TOTAL OPERATING BUDGET  91,945,776 99,140,717 102,433,879
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,106 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 37,003 39,446 34,886
TOTAL REVENUES FROM STATE SOURCES  37,003 39,446 34,886
Revenues from Federal Sources:
Title I 20-4411-4416 235,460 420,809 258,704
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,470,226 1,444,096 1,392,442
Other 20-4XXX 253,207 293,922 231,215
TOTAL REVENUES FROM FEDERAL SOURCES  1,958,893 2,158,827 1,882,361
TOTAL GRANTS AND ENTITLEMENTS  2,021,002 2,198,273 1,917,247
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 29,776
Transfers from Other Funds 40-5200 52,317 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,278,481 3,963,600 3,827,803
Miscellaneous 40-1XXX 1,148,662 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,427,143 3,963,600 3,827,803
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 1,028,804 992,483
TOTAL LOCAL REPAYMENT OF DEBT  5,479,460 4,992,404 4,850,062
Actual Revenues (Over)/Under Expenditures  -29,776 0 0
TOTAL REPAYMENT OF DEBT  5,449,684 4,992,404 4,850,062
TOTAL REVENUES/SOURCES  99,416,462 106,331,394 109,201,188

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX31,942,76733,729,81132,693,173
Special Education 11-2XX-100-XXX6,804,1457,956,2378,064,651
Basic Skills/Remedial 11-230-100-XXX2,463,2012,763,718995,450
Bilingual Education 11-240-100-XXX503,410610,322636,380
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX211,627225,981214,101
School Sponsored Athletics 11-402-100-XXX1,037,7791,250,3871,094,686
Summer School 11-422-XXX-XXX00459,300
Other Supplemental/At-Risk Programs 11-424-XXX-XXX004,156,721
Support Services:
Tuition 11-000-100-XXX2,367,0022,692,7662,843,833
Attendance and Social Work Services 11-000-211-XXX12,01031,195141,141
Health Services 11-000-213-XXX1,093,3421,160,7541,186,637
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2173,609,1063,843,3473,636,388
Guidance 11-000-218-XXX1,504,2231,745,5611,917,609
Child Study Teams 11-000-219-XXX1,483,4441,588,1491,553,076
Improvement of Instructional Services 11-000-221-XXX2,151,9462,316,3462,590,799
Educational Media Services - School Library 11-000-222-XXX1,000,8841,045,4471,077,460
Instructional Staff Training Services 11-000-223-XXX57,87399,130148,320
General Administration 11-000-230-XXX1,108,2371,388,0841,310,618
School Administration 11-000-240-XXX3,557,0883,951,3553,752,625
Central Svcs & Admin Info Technology 11-000-25X-XXX1,457,3231,576,4741,683,849
Operation and Maintenance of Plant Services 11-000-26X-XXX7,468,7947,375,5937,702,864
Student Transportation Services 11-000-270-XXX6,000,2886,277,3936,524,995
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,961,08214,545,87217,197,459
Total Support Services Expenditures 46,832,64249,637,46653,267,673
TOTAL GENERAL CURRENT EXPENSE 89,795,57196,173,922101,582,135
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X524,818443,781351,744
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,625,3872,523,014500,000
TOTAL CAPITAL EXPENDITURES 2,150,2052,966,795851,744
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 91,945,77699,140,717102,433,879
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,10600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,76310,9097,779
Nonpublic Auxiliary Services 20-XXX-XXX-XXX9682,0303,812
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,2304,5126,336
Nonpublic Nursing Services 20-XXX-XXX-XXX14,43714,43710,499
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,6057,5586,460
Total State Projects 37,00339,44634,886
Federal Projects:
Title I 20-XXX-XXX-XXX235,460420,809258,704
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,470,2261,444,0961,392,442
Other Special Projects 20-XXX-XXX-XXX253,207293,922231,215
Total Federal Projects 1,958,8932,158,8271,882,361
TOTAL GRANTS AND ENTITLEMENTS 2,021,0022,198,2731,917,247
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,449,6844,992,4044,850,062
TOTAL REPAYMENT OF DEBT 5,449,6844,992,4044,850,062
Total Expenditures 99,416,462106,331,394109,201,188

 

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 Budget2,368,5472,112,1661,987,134747,070
  Repayment of Debt029,77629,7760
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,901,3933,634,9041,259,9360
      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 Cost10,25410,80711,61111,54412,249
Total Classroom Instruction6,4446,7977,3797,2727,812
Classroom-Salaries and Benefits6,2906,6507,2217,1117,650
Classroom-General Supplies and Textbooks148142151154155
Classroom-Purchased Services and Other65777
Total Support Services1,6111,7271,8631,8621,974
Support Services-Salaries and Benefits1,3921,4701,5881,6111,693
Total Administrative Costs9399651,0231,0761,076
Administration-Salaries and Benefits774804862872879
Total Operations and Maintenance of Plant1,0561,1011,1171,0861,155
Operations & Maintenance of Plant-Salary & Ben.550581624597643
Total Food Services Costs00000
Total Extracurricular Costs186194205228206
Total Equipment Costs4670575947
Employee Benefits as a % of Salaries22.823.425.122.525.8

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
  • The District paticipates in a cooperative purchasing agreement with the
  • Middlesex Regional Services Commission to purchase natural gas.
  • The District purchases supplies and materials from Educational Data
  • Services via an agreement with the Glen Rock School District.
  • The District partners with the local township to implement a recreation
  • program and a collaborative snow removal initiative.
  • The District participates in several joint transportation agreements with
  • both the Somerset and Middlesex County Educational Services Commission.
  • The District also participates in a joint transportation agreement with
  • Montgomery Township Schools.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy72,299,019 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)3,789,955,791 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9076 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy76,126,822 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)3,789,955,791 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.0086 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy72,299,019 (G)
Estimated Equalized Valuation (as of 01/01/2009)6,273,722,547 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1524 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy76,126,822 (J)
Estimated Equalized Valuation (as of 01/01/2009)6,273,722,547 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2134 (L)