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User Friendly Budgets
2008

MERCER - EAST WINDSOR REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,3754,3554,356
Pupils on Roll Regular Shared-Time464141
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Pupils on Roll - Special Full-Time599557558
Pupils on Roll - Special Shared-Time352929
Private School Placements363225
spacing
Pupils Sent to Other Districts-Reg Prog133
Pupils Sent to Other Dists-Spec Ed Prog625866
Pupils Received776971
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 500,000
Transfers from Other Funds 10-5200 0 240,625 0
Revenues from Local Sources:
Local Tax Levy 10-1210 52,392,602 52,872,974 53,719,279
Tuition 10-1300 768,993 850,104 782,515
Transportation Fees from Individuals 10-1410 24,411 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 245,000 292,624
Unrestricted Miscellaneous Revenues 10-1XXX 845,699 288,000 288,000
SUBTOTAL  54,031,705 54,256,078 55,082,418
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,228,143 6,228,143 0
Supplemental Core Curriculum Standards Aid 10-3112 2,998,659 2,998,659 0
Transportation Aid 10-3120 1,505,578 1,505,578 0
Special Education Aid 10-3130 4,480,900 4,480,900 0
Bilingual Education 10-3140 517,368 517,368 0
Aid for Adult and Post-Graduate Programs 10-3191 10,972 0 0
Extraordinary Aid 10-3131 181,875 0 137,580
Consolidated Aid 10-3195 528,631 539,603 0
Additional Formula Aid 10-3196 493,979 1,002,777 0
Other State Aids 10-3XXX 34,728 180,000 0
Categorical Special Education Aid 10-3132 0 0 2,598,224
Equalization Aid 10-3176 0 0 14,823,451
Categorical Security Aid 10-3177 0 0 557,627
Categorical Transportation Aid 10-3121 0 0 1,510,060
SUBTOTAL  16,980,833 17,453,028 19,626,942
Adjustment for Prior Year Encumbrances  0 2,591,657 0
Actual Revenues (Over)/Under Expenditures  -601,826 0 0
TOTAL OPERATING BUDGET  70,410,712 75,041,388 75,209,360
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 21,328 20,000 13,147
Revenues from State Sources:
Instructional Supplement Aid 20-3214 195,890 195,704 0
Other Restricted Entitlements 20-32XX 258,468 243,669 243,669
TOTAL REVENUES FROM STATE SOURCES  454,358 439,373 243,669
Revenues from Federal Sources:
Title I 20-4411-4416 237,969 176,811 150,290
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,291,435 1,114,130 947,010
Other 20-4XXX 475,045 214,214 214,214
TOTAL REVENUES FROM FEDERAL SOURCES  2,004,449 1,505,155 1,311,514
TOTAL GRANTS AND ENTITLEMENTS  2,480,135 1,964,528 1,568,330
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 189,848 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,418,785 3,392,838 3,487,972
Miscellaneous 40-1XXX 87,145 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,505,930 3,392,838 3,487,972
Revenues from State Sources:
Debt Service Aid Type II 40-3160 205,862 107,197 183,686
TOTAL LOCAL REPAYMENT OF DEBT  3,711,792 3,689,883 3,671,658
Actual Revenues (Over)/Under Expenditures  11,215 0 0
TOTAL REPAYMENT OF DEBT  3,723,007 3,689,883 3,671,658
TOTAL REVENUES/SOURCES  76,613,854 80,695,799 80,449,348

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,772,89420,908,02223,094,715
Special Education 11-2XX-100-XXX5,570,0215,663,8285,464,923
Basic Skills/Remedial 11-230-100-XXX493,561775,095641,600
Bilingual Education 11-240-100-XXX1,504,7721,399,8651,469,023
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX282,414289,409293,801
School Sponsored Athletics 11-402-100-XXX704,564799,249746,623
Community Services Programs/Operations 11-800-330-XXX15,39518,38719,290
Support Services:
Tuition 11-000-100-XXX3,458,5474,555,7644,063,791
Attendance and Social Work Services 11-000-211-XXX73,48074,03676,888
Health Services 11-000-213-XXX597,965656,072686,899
Students - Related & Extraordinary 11-000-216,217925,6301,049,1011,098,900
Guidance 11-000-218-XXX1,213,4421,416,4061,461,563
Child Study Teams 11-000-219-XXX1,824,0042,233,3582,023,699
Improvement of Instructional Services 11-000-221-XXX726,069699,209729,661
Educational Media Services - School Library 11-000-222-XXX1,432,3201,936,5391,715,270
Instructional Staff Training Services 11-000-223-XXX596,443802,277624,891
General Administration 11-000-230-XXX836,058969,992908,305
School Administration 11-000-240-XXX2,557,9953,036,5762,742,169
Central Svcs & Admin Info Technology 11-000-25X-XXX1,238,0141,148,7891,075,228
Operation and Maintenance of Plant Services 11-000-26X-XXX6,469,2267,526,2517,384,953
Student Transportation Services 11-000-270-XXX3,112,3983,238,6393,231,090
Other Support Services 11-000-290-XXX8,24351,07148,471
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,029,82313,903,75214,715,075
Total Support Services Expenditures 38,099,65743,297,83242,586,853
TOTAL GENERAL CURRENT EXPENSE 66,443,27873,151,68774,316,828
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X714,979633,010210,908
Facilities Acquisition and Construction Services 12-000-4XX-XXX251,747967,958389,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9312,750,00000
TOTAL CAPITAL EXPENDITURES 3,716,7261,600,968599,908
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX116,847114,153119,862
Support Services 13-422-200-XXX07,4570
Total Summer School 116,847121,610119,862
Other Special Schools:
Support Services 13-4XX-200-XXX007,457
Total Other Special Schools 007,457
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX01,0002,750
Total Accredited Evening/Adult HS/Post-Grad. 01,0002,750
Adult Education - Local:
Instruction 13-602-100-XXX18,78125,21025,210
Support Services 13-602-200-XXX108,921120,849116,397
Total Adult Education - Local 127,702146,059141,607
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX6,05115,75816,491
Support Services 13-631-200-XXX1084,3064,457
Total Evening School for Foreign-Born - Local 6,15920,06420,948
TOTAL SPECIAL SCHOOLS 250,708288,733292,624
OPERATING BUDGET GRAND TOTAL 70,410,71275,041,38875,209,360
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX21,32820,00013,147
Instructional Supplement Aid:
Instruction 20-214-100-XXX195,890195,7040
TOTAL INSTRUCTIONAL SUPPLEMENT AID 195,890195,7040
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX5,6378,5358,535
Nonpublic Auxiliary Services 20-XXX-XXX-XXX18,31164,00064,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX34,34055,20055,200
Nonpublic Nursing Services 20-XXX-XXX-XXX35,78737,50037,500
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,61116,91616,916
Other Special Projects 20-XXX-XXX-XXX151,78261,51861,518
Total State Projects 454,358439,373243,669
Federal Projects:
Title I 20-XXX-XXX-XXX237,969176,811150,290
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,291,4351,114,130947,010
Other Special Projects 20-XXX-XXX-XXX475,045214,214214,214
Total Federal Projects 2,004,4491,505,1551,311,514
TOTAL GRANTS AND ENTITLEMENTS 2,480,1351,964,5281,568,330
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,723,0073,689,8833,671,658
TOTAL REPAYMENT OF DEBT 3,723,0073,689,8833,671,658
Total Expenditures 76,613,85480,695,79980,449,348

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget2,058,9301,760,6811,310,681810,681
  Repayment of Debt201,063189,84800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve28,17028,17028,17028,170
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,372,387000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,31411,76012,64413,09013,390
Total Classroom Instruction6,5766,9557,3067,4177,912
Classroom-Salaries and Benefits6,2616,6046,8646,9067,297
Classroom-General Supplies and Textbooks291327348421518
Classroom-Purchased Services and Other2424949198
Total Support Services1,7731,8342,0992,2292,147
Support Services-Salaries and Benefits1,5751,6321,8951,9231,905
Total Administrative Costs1,1021,1231,1561,2901,193
Administration-Salaries and Benefits8428989551,048989
Total Operations and Maintenance of Plant1,4591,4591,6701,7331,714
Operations & Maintenance of Plant-Salary & Ben.793784910933944
Total Food Services Costs00000
Total Extracurricular Costs234244266272262
Total Equipment Costs1151424112843
Employee Benefits as a % of Salaries28.331.131.331.132.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Joint Fueling Facility
  • Senior Bus
  • Interlocal Transportation Agreements
  • Joint Purchasing Agreements
  • ACT
  • ACES
  • Cooperative Purchasing System
  • Sending and Receiving with Roosevelt
  • Shared Public Works Reources
  • Hosting of Summer Recreation
  • Summer Rec Transportation

 

Estimated Tax Rate Information
EAST WINDSOR TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,023,774 (A)
Estimated Net Taxable Valuation (as of 01/17/2008)1,419,882,313 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.2414 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,012,080 (D)
Estimated Net Taxable Valuation (as of 01/17/2008)1,419,882,313 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.4518 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,023,774 (G)
Estimated Equalized Valuation (as of 12/20/2007)3,129,455,594 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4707 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,012,080 (J)
Estimated Equalized Valuation (as of 12/20/2007)3,129,455,594 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.5662 (L)
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HIGHTSTOWN BOR
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,695,505 (A)
Estimated Net Taxable Valuation (as of 01/22/2008)216,854,688 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.5487 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,195,171 (D)
Estimated Net Taxable Valuation (as of 01/22/2008)216,854,688 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.7791 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,695,505 (G)
Estimated Equalized Valuation (as of 12/20/2007)523,267,394 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.4707 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,195,171 (J)
Estimated Equalized Valuation (as of 12/20/2007)523,267,394 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.5662 (L)