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User Friendly Budgets
2008

MERCER - HAMILTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time11,16410,96211,038
Pupils on Roll Regular Shared-Time200232232
Pupils on Roll Reg Accr. Adult High Sch616652
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Pupils on Roll - Special Full-Time1,9431,8901,890
Pupils on Roll - Special Shared-Time135138138
Private School Placements687371
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Pupils Sent to Contracted Preschool Prog220
Pupils Sent to Other Districts-Reg Prog41029
Pupils Sent to Other Dists-Spec Ed Prog223224209
Pupils Received222
Pupils in State Facilities161919

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,100,000 4,032,998
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 1,000,000 0
Transfers from Other Funds 10-5200 -12,500 12,873 0
Revenues from Local Sources:
Local Tax Levy 10-1210 91,928,223 92,579,869 92,579,869
Tuition 10-1300 68,841 19,128 25,448
Interest Earned on Capital Reserve Funds 10-1XXX 16,666 15,000 30,000
Other Restricted Miscellaneous Revenues 10-1XXX 778,317 410,500 375,514
Unrestricted Miscellaneous Revenues 10-1XXX 1,507,386 1,044,127 1,062,000
SUBTOTAL  94,299,433 94,068,624 94,072,831
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 31,855,304 31,855,304 0
Transportation Aid 10-3120 3,058,026 3,058,026 0
Special Education Aid 10-3130 12,376,974 12,376,974 0
Bilingual Education 10-3140 249,970 249,970 0
Supplemental Stabilization Aid 10-3172 3,625,957 3,625,957 0
Academic Achievement Reward Program 10-3193 1,109,941 0 0
Extraordinary Aid 10-3131 558,710 0 0
Consolidated Aid 10-3195 1,497,459 1,497,459 0
Additional Formula Aid 10-3196 1,612,008 3,272,376 0
Other State Aids 10-3XXX 27,214 2,180,580 73,098
Categorical Special Education Aid 10-3132 0 0 7,176,739
Equalization Aid 10-3176 0 0 61,003,085
Categorical Security Aid 10-3177 0 0 1,615,136
Categorical Transportation Aid 10-3121 0 0 2,874,598
SUBTOTAL  55,971,563 58,116,646 72,742,656
Adjustment for Prior Year Encumbrances  0 596,796 0
Actual Revenues (Over)/Under Expenditures  -2,832,693 0 0
TOTAL OPERATING BUDGET  147,425,803 157,894,939 170,848,485
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,767 38,497 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 577,760 577,760 0
Instructional Supplement Aid 20-3214 492,158 492,158 0
Other Restricted Entitlements 20-32XX 1,807,924 3,583,430 2,033,500
TOTAL REVENUES FROM STATE SOURCES  2,877,842 4,653,348 2,033,500
Revenues from Federal Sources:
Title I 20-4411-4416 919,215 880,821 872,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,514,886 4,636,621 3,600,000
Other 20-4XXX 1,232,323 1,526,088 732,000
TOTAL REVENUES FROM FEDERAL SOURCES  5,666,424 7,043,530 5,204,000
TOTAL GRANTS AND ENTITLEMENTS  8,575,033 11,735,375 7,237,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 845,024 595,000
Revenues from Local Sources:
Local Tax Levy 40-1210 4,474,401 4,360,177 3,553,676
Miscellaneous 40-1XXX 121,205 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,595,606 4,360,177 3,553,676
Revenues from State Sources:
Debt Service Aid Type II 40-3160 967,809 442,785 444,560
TOTAL LOCAL REPAYMENT OF DEBT  5,563,415 5,647,986 4,593,236
Actual Revenues (Over)/Under Expenditures  68,500 0 0
TOTAL REPAYMENT OF DEBT  5,631,915 5,647,986 4,593,236
TOTAL REVENUES/SOURCES  161,632,751 175,278,300 182,679,221

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX46,982,82249,676,44753,797,273
Special Education 11-2XX-100-XXX10,553,61111,479,54613,338,349
Basic Skills/Remedial 11-230-100-XXX1,353,6081,270,6771,719,790
Bilingual Education 11-240-100-XXX498,559524,047678,956
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX531,593555,359580,011
School Sponsored Athletics 11-402-100-XXX1,165,3691,187,7491,219,840
Other Instructional Programs 11-4XX-100-XXX148,307177,330175,292
Community Services Programs/Operations 11-800-330-XXX124,594132,428218,049
Support Services:
Tuition 11-000-100-XXX14,103,02614,394,26914,140,617
Attendance and Social Work Services 11-000-211-XXX320,653348,723434,586
Health Services 11-000-213-XXX1,603,5741,811,3191,863,296
Students - Related & Extraordinary 11-000-216,2171,561,6271,625,0781,854,232
Guidance 11-000-218-XXX3,584,5613,779,8374,049,307
Child Study Teams 11-000-219-XXX3,830,6564,008,8474,433,194
Improvement of Instructional Services 11-000-221-XXX1,542,4851,761,0641,848,647
Educational Media Services - School Library 11-000-222-XXX1,274,2771,302,9611,351,825
Instructional Staff Training Services 11-000-223-XXX211,839230,790239,972
General Administration 11-000-230-XXX1,329,5421,088,6691,014,055
School Administration 11-000-240-XXX6,097,1176,444,3816,659,825
Central Svcs & Admin Info Technology 11-000-25X-XXX2,178,3422,438,1482,526,984
Operation and Maintenance of Plant Services 11-000-26X-XXX13,600,82715,183,73915,774,414
Student Transportation Services 11-000-270-XXX8,071,6729,892,37511,269,061
Personal Services - Employee Benefits 11-XXX-XXX-2XX24,395,40825,099,24227,881,457
Food Services 11-000-310-XXX350,000350,000350,000
Total Support Services Expenditures 84,055,60689,759,44295,691,472
TOTAL GENERAL CURRENT EXPENSE 145,414,069154,763,025167,419,032
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,000,0000
Interest Earned on Capital Reserve 10-604015,00030,000
Equipment 12-XXX-XXX-73X294,895345,435637,167
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,246,3671,341,6932,425,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931199,69000
TOTAL CAPITAL EXPENDITURES 1,740,9522,702,1283,092,167
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX86,19386,50687,059
Support Services 13-601-200-XXX47,24550,78050,227
Total Accredited Evening/Adult HS/Post-Grad. 133,438137,286137,286
TOTAL SPECIAL SCHOOLS 133,438137,286137,286
Transfer of Funds to Charter Schools 10-000-100-56X137,344292,500200,000
OPERATING BUDGET GRAND TOTAL 147,425,803157,894,939170,848,485
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,76738,4970
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX514,795457,5310
Support Services 20-212-200-XXX62,965120,2290
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 577,760577,7600
Instructional Supplement Aid:
Instruction 20-214-100-XXX492,158492,1580
TOTAL INSTRUCTIONAL SUPPLEMENT AID 492,158492,1580
Other State Projects:
Instruction 20-217-100-XXX01,291,4000
Support Services 20-217-200-XXX0212,1000
TOTAL TARA USED TO SUPPORT PROGRAMS 01,503,5000
Nonpublic Textbooks 20-XXX-XXX-XXX115,849107,588105,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX821,5261,011,5111,000,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX605,798719,817700,000
Nonpublic Nursing Services 20-XXX-XXX-XXX157,114151,930150,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX84,50178,72075,000
Adult Education 20-XXX-XXX-XXX5003,5003,500
Other Special Projects 20-XXX-XXX-XXX22,6366,8640
Total State Projects 2,877,8424,653,3482,033,500
Federal Projects:
Title I 20-XXX-XXX-XXX919,215880,821872,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,514,8864,636,6213,600,000
Other Special Projects 20-XXX-XXX-XXX1,232,3231,526,088732,000
Total Federal Projects 5,666,4247,043,5305,204,000
TOTAL GRANTS AND ENTITLEMENTS 8,575,03311,735,3757,237,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,631,9155,647,9864,593,236
TOTAL REPAYMENT OF DEBT 5,631,9155,647,9864,593,236
Total Expenditures 161,632,751175,278,300182,679,221

 

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 Budget6,297,4256,172,8013,885,9722,972,983
  Repayment of Debt5,515,2165,446,7164,601,6924,006,692
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve834,455651,4311,666,4311,696,431
      Adult Education Programs0000
      Maintenance Reserve356,596333,133333,133333,133
      Legal Reserve1,900,1825,020,1913,120,0090
      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 Cost9,0839,5649,97510,35110,979
Total Classroom Instruction5,6255,8416,0476,2976,730
Classroom-Salaries and Benefits5,3805,5955,7895,9786,436
Classroom-General Supplies and Textbooks200187203263248
Classroom-Purchased Services and Other4559555646
Total Support Services1,2701,3301,3951,4321,533
Support Services-Salaries and Benefits1,1721,2021,2661,2951,396
Total Administrative Costs843871921946970
Administration-Salaries and Benefits760789824843875
Total Operations and Maintenance of Plant1,1451,2051,2891,3431,395
Operations & Maintenance of Plant-Salary & Ben.739767805829871
Total Food Services Costs1527262727
Total Extracurricular Costs155156156161166
Total Equipment Costs3423252749
Employee Benefits as a % of Salaries30.328272727.9

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
  • 1. Township of Hamilton Municipal Government provides:
  • a) maintenance of playground equipment
  • b) maintenance & field equipment when needed
  • c) Public Works Dept. antenna tower shared w/school district
  • d) Bloodborne Pathogens training through the Health Department
  • e) gasoline & diesel fuel for purchase by the school district
  • f) printing services
  • g) COPS in Schools Program - one police officer in each high school
  • 2. Hamilton Township School District provides:
  • a) office supplies to Hopewell Valley Twp. School District
  • b) custodial supplies & paper to the Mercer County VoTech
  • c) transportation for other districts when possible
  • d) maintenance/field equipment to Twp. of Hamilton when possible
  • 3. Mercer County Special Services School District - Transportation
  • 4. Alliance for Competitive Energy Services (ACES) - Natural gas
  • supply services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy92,579,869 (A)
Estimated Net Taxable Valuation (as of 02/27/2008)5,185,400,541 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7854 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy96,133,545 (D)
Estimated Net Taxable Valuation (as of 02/27/2008)5,185,400,541 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8539 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy92,579,869 (G)
Estimated Equalized Valuation (as of 10/01/2007)9,953,326,876 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9301 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy96,133,545 (J)
Estimated Equalized Valuation (as of 10/01/2007)9,953,326,876 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9658 (L)