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User Friendly Budgets
2009

SOMERSET - WATCHUNG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time611610620
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Pupils on Roll - Special Full-Time757878
Private School Placements333
spacing
Pupils Sent to Other Dists-Spec Ed Prog356

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 673,115 636,827
Withdrawal from Cap Res-for Local Share 10-307 0 0 247,250
Revenues from Local Sources:
Local Tax Levy 10-1210 8,907,646 9,263,952 9,606,630
Tuition 10-1300 3,935 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 26,775 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 82,550 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 26,875 51,800 51,800
SUBTOTAL  9,047,781 9,316,752 9,659,430
Revenues from State Sources:
Transportation Aid 10-3120 172,065 0 0
Special Education Aid 10-3130 317,353 0 0
Stabilization Aid 10-3171 21,828 0 0
Extraordinary Aid 10-3131 37,594 0 0
Consolidated Aid 10-3195 35,268 0 0
Additional Formula Aid 10-3196 34,735 0 0
Other State Aids 10-3XXX 54,771 0 0
Categorical Special Education Aid 10-3132 0 399,646 350,191
Categorical Security Aid 10-3177 0 52,449 53,541
Categorical Transportation Aid 10-3121 0 213,730 262,093
SUBTOTAL  673,614 665,825 665,825
Adjustment for Prior Year Encumbrances  0 200,857 0
Actual Revenues (Over)/Under Expenditures  -55,937 0 0
TOTAL OPERATING BUDGET  9,665,458 10,856,549 11,209,332
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,296 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 965 0 0
TOTAL REVENUES FROM STATE SOURCES  965 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 0 3,042 3,042
I.D.E.A. Part B (Handicapped) 20-4420-4429 125,003 72,814 72,814
Other 20-4XXX 21,399 19,582 19,582
TOTAL REVENUES FROM FEDERAL SOURCES  146,402 95,438 95,438
TOTAL GRANTS AND ENTITLEMENTS  181,663 95,438 95,438
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,553,356 1,620,012 1,652,575
TOTAL REVENUES FROM LOCAL SOURCES  1,553,356 1,620,012 1,652,575
TOTAL LOCAL REPAYMENT OF DEBT  1,553,356 1,620,013 1,652,575
TOTAL REPAYMENT OF DEBT  1,553,356 1,620,013 1,652,575
TOTAL REVENUES/SOURCES  11,400,477 12,572,000 12,957,345

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,246,9963,332,4823,367,478
Special Education 11-2XX-100-XXX398,905499,050523,931
Basic Skills/Remedial 11-230-100-XXX161,761170,202176,550
Bilingual Education 11-240-100-XXX16,63417,43817,482
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX48,06546,10050,100
School Sponsored Athletics 11-402-100-XXX37,03236,00039,000
Community Services Programs/Operations 11-800-330-XXX5,0005,7505,750
Support Services:
Tuition 11-000-100-XXX352,947399,671466,273
Health Services 11-000-213-XXX103,213113,649118,510
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217392,194464,438485,487
Guidance 11-000-218-XXX141,451157,689162,733
Child Study Teams 11-000-219-XXX247,374273,325254,155
Improvement of Instructional Services 11-000-221-XXX87,568120,321133,447
Educational Media Services - School Library 11-000-222-XXX242,408259,196308,326
Instructional Staff Training Services 11-000-223-XXX15,55520,99021,850
General Administration 11-000-230-XXX341,957456,667376,801
School Administration 11-000-240-XXX339,691376,869351,558
Central Svcs & Admin Info Technology 11-000-25X-XXX194,138222,051211,389
Operation and Maintenance of Plant Services 11-000-26X-XXX972,8861,297,5551,240,707
Student Transportation Services 11-000-270-XXX556,975646,397660,907
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,691,7971,923,1341,986,061
Total Support Services Expenditures 5,680,1546,731,9526,778,204
TOTAL GENERAL CURRENT EXPENSE 9,594,54710,838,97410,958,495
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X70,91116,5752,587
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100247,250
TOTAL CAPITAL EXPENDITURES 70,91117,575250,837
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 9,665,45810,856,54911,209,332
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,29600
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX96500
Total State Projects 96500
Federal Projects:
Title VI 20-XXX-XXX-XXX03,0423,042
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX125,00372,81472,814
Other Special Projects 20-XXX-XXX-XXX21,39919,58219,582
Total Federal Projects 146,40295,43895,438
TOTAL GRANTS AND ENTITLEMENTS 181,66395,43895,438
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,553,3561,620,0131,652,575
TOTAL REPAYMENT OF DEBT 1,553,3561,620,0131,652,575
Total Expenditures 11,400,47712,572,00012,957,345

 

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 Budget306,519350,109250,000250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve669,387696,162697,162450,912
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,203,6281,253,423636,8270
      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 Cost11,89112,63713,72714,23414,085
Total Classroom Instruction6,5337,0087,3867,4747,500
Classroom-Salaries and Benefits5,8806,1936,8026,8506,884
Classroom-General Supplies and Textbooks566719492506524
Classroom-Purchased Services and Other87969311993
Total Support Services2,1132,2422,5122,5852,691
Support Services-Salaries and Benefits1,8121,9412,1892,2492,360
Total Administrative Costs1,4521,5841,6531,8671,677
Administration-Salaries and Benefits1,2511,3281,3351,3971,383
Total Operations and Maintenance of Plant1,6101,6161,9922,1212,007
Operations & Maintenance of Plant-Salary & Ben.799859973985957
Total Food Services Costs00000
Total Extracurricular Costs154156148150161
Total Equipment Costs961035244
Employee Benefits as a % of Salaries26.330.431.831.331.5

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 - triple tier regular education bus routes with WHRHS
  • Transportation - Special Education routes shared with Warren BOE
  • Transportation - Special Education route coordinated through MUJC
  • Transportation - Special Education route coordinated through Sussex Cty
  • Gas and Electric - shared services through ACES consortium
  • Telephone - X-Tel Telephone Consortium
  • Vehicle Maintenance shared through MUJC and SCESC
  • Student Programs - advance courses provided by WHRHS
  • Special Education Placements - shared services with Greenbrook
  • Insurance - shared service through Joint Insurance Fund (Diploma) JIF
  • Snow removal/field maint/rec facilities- shared with Borough Watchung
  • CPR training/equipment purchases/tree removal/gasoline/fuel - purchased
  • through Watchung Borough
  • Transportation - advanced placement students at WHRHS transported by
  • Greenbrook BOE.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,606,630 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,717,712,484 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5593 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,259,205 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,717,712,484 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6555 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,606,630 (G)
Estimated Equalized Valuation (as of 01/01/2009)1,717,712,484 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5593 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,259,205 (J)
Estimated Equalized Valuation (as of 01/01/2009)1,717,712,484 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6555 (L)