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User Friendly Budgets
2009

SOMERSET - WATCHUNG HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7531,7081,776
Pupils on Roll Regular Shared-Time192526
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Pupils on Roll - Special Full-Time295307318
Pupils on Roll - Special Shared-Time788
Private School Placements152017
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Pupils Sent to Other Districts-Reg Prog236
Pupils Sent to Other Dists-Spec Ed Prog141011
Pupils Received405381422

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 734,169 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 24,133,047 25,098,362 25,791,448
Tuition 10-1300 5,797,258 5,993,239 6,397,003
Transportation Fees from Other LEAs 10-1420-1440 270 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 13,411 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 391,531 246,360 131,775
SUBTOTAL  30,335,517 31,338,061 32,320,326
Revenues from State Sources:
Transportation Aid 10-3120 421,931 0 0
Special Education Aid 10-3130 690,941 0 0
Bilingual Education 10-3140 15,166 0 0
Extraordinary Aid 10-3131 75,332 152,087 152,087
Consolidated Aid 10-3195 116,057 0 0
Additional Formula Aid 10-3196 81,085 0 0
Other State Aids 10-3XXX 213,226 0 0
Categorical Special Education Aid 10-3132 0 804,360 637,645
Categorical Security Aid 10-3177 0 132,130 133,584
Categorical Transportation Aid 10-3121 0 651,789 817,050
SUBTOTAL  1,613,738 1,740,366 1,740,366
Adjustment for Prior Year Encumbrances  0 119,497 0
Actual Revenues (Over)/Under Expenditures  -1,189,344 0 0
TOTAL OPERATING BUDGET  30,759,911 33,932,093 34,560,692
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,487 19,452 19,452
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 71,244 78,363 78,363
TOTAL REVENUES FROM STATE SOURCES  71,244 78,363 78,363
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 292,343 316,036 316,036
Other 20-4XXX 15,996 62,499 62,499
TOTAL REVENUES FROM FEDERAL SOURCES  308,339 378,535 378,535
TOTAL GRANTS AND ENTITLEMENTS  387,070 476,350 476,350
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 329,564 13,768
Transfers from Other Funds 40-5200 94,510 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,769,925 1,889,674 2,273,657
Miscellaneous 40-1XXX 0 5,000 0
TOTAL REVENUES FROM LOCAL SOURCES  1,769,925 1,894,674 2,273,657
TOTAL LOCAL REPAYMENT OF DEBT  1,864,435 2,224,238 2,287,425
Actual Revenues (Over)/Under Expenditures  -8,419 0 0
TOTAL REPAYMENT OF DEBT  1,856,016 2,224,238 2,287,425
TOTAL REVENUES/SOURCES  33,002,997 36,632,681 37,324,467

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,380,26511,953,87012,312,289
Special Education 11-2XX-100-XXX1,619,4401,864,6891,979,123
Basic Skills/Remedial 11-230-100-XXX25,81824,61125,095
Bilingual Education 11-240-100-XXX38,72845,45047,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX165,593259,987275,480
School Sponsored Athletics 11-402-100-XXX902,9371,043,6641,049,441
Support Services:
Tuition 11-000-100-XXX1,350,1311,556,8141,284,367
Attendance and Social Work Services 11-000-211-XXX94,50896,26498,452
Health Services 11-000-213-XXX182,585210,522214,590
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,8008,0008,000
Guidance 11-000-218-XXX967,6331,049,3391,064,922
Child Study Teams 11-000-219-XXX634,770669,983698,562
Improvement of Instructional Services 11-000-221-XXX700,087737,381757,544
Educational Media Services - School Library 11-000-222-XXX166,075224,955233,858
Instructional Staff Training Services 11-000-223-XXX33,35757,10054,500
General Administration 11-000-230-XXX1,018,8721,263,3221,169,859
School Administration 11-000-240-XXX1,106,4741,166,4691,204,977
Central Svcs & Admin Info Technology 11-000-25X-XXX868,745856,190763,838
Operation and Maintenance of Plant Services 11-000-26X-XXX2,825,6643,256,8033,562,952
Student Transportation Services 11-000-270-XXX1,770,6222,108,0892,182,170
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,004,0544,594,2915,024,753
Food Services 11-000-310-XXX13,0005,0000
Total Support Services Expenditures 15,739,37717,860,52218,323,344
TOTAL GENERAL CURRENT EXPENSE 29,872,15833,052,79334,011,792
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X61,33118,9500
Facilities Acquisition and Construction Services 12-000-4XX-XXX826,422860,250548,800
TOTAL CAPITAL EXPENDITURES 887,753879,300548,900
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 30,759,91133,932,09334,560,692
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,48719,45219,452
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,61121,73221,732
Nonpublic Auxiliary Services 20-XXX-XXX-XXX13,60512,09512,095
Nonpublic Nursing Services 20-XXX-XXX-XXX25,70829,33629,336
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,32015,20015,200
Total State Projects 71,24478,36378,363
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX292,343316,036316,036
Other Special Projects 20-XXX-XXX-XXX15,99662,49962,499
Total Federal Projects 308,339378,535378,535
TOTAL GRANTS AND ENTITLEMENTS 387,070476,350476,350
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,856,0162,224,2382,287,425
TOTAL REPAYMENT OF DEBT 1,856,0162,224,2382,287,425
Total Expenditures 33,002,99736,632,68137,324,467

 

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 Budget670,494841,424779,658676,252
  Repayment of Debt338,913347,33213,7680
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve15,847829,258829,358829,458
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve947,7531,010,993396,5940
      Tuition Reserve0300,000300,000300,000
      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 Cost12,84312,94613,54314,36214,448
Total Classroom Instruction7,4107,6227,9198,3118,348
Classroom-Salaries and Benefits6,9147,1297,4007,7707,775
Classroom-General Supplies and Textbooks367374335346361
Classroom-Purchased Services and Other130119185196213
Total Support Services1,7261,6141,7271,8131,803
Support Services-Salaries and Benefits1,6421,5311,6271,7001,695
Total Administrative Costs1,7821,6151,6071,7391,701
Administration-Salaries and Benefits1,0151,1381,1501,2371,247
Total Operations and Maintenance of Plant1,3361,4511,5771,7001,809
Operations & Maintenance of Plant-Salary & Ben.453464507532642
Total Food Services Costs606220
Total Extracurricular Costs489591656740728
Total Equipment Costs8830090
Employee Benefits as a % of Salaries20.721.624.42324.3

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.

 

Shared Services
  • Member of cooperative bid with Somerset County
  • Transportation jointures with constituant districts
  • Shared efforts with municipal buildings and grounds department
  • Member of Morris/Union Jointure for shared transportation and purchasing
  • opportunities
  • Somerset County Ed. Services Commission for transportation & nonpublic
  • aid administration
  • Utilize SAIF (School Alliance Ins. Fund) for property & casualty and
  • workers compensation
  • Utilize ACES energy cooperative bidding for natural gas

 

Estimated Tax Rate Information
LONG HILL TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,038,787 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)1,287,694,014 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4690 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,571,139 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)1,287,694,014 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5103 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,038,787 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,881,379,848 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3210 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,571,139 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,881,379,848 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3493 (L)
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WARREN TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,758,880 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)4,308,808,548 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3425 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,059,955 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)4,308,808,548 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3727 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,758,880 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,937,866,294 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2989 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,059,955 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,937,866,294 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3252 (L)
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WATCHUNG BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,993,782 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)1,717,712,484 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2907 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,434,011 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)1,717,712,484 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3164 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,993,782 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,887,895,598 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2645 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,434,011 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,887,895,598 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2878 (L)