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User Friendly Budgets
2008

MERCER - MERCER COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time292951
Pupils on Roll Regular Shared-Time429421421
spacing
Pupils on Roll - Special Full-Time373636
Pupils on Roll - Special Shared-Time339349349
Post-Secondary - Full Time162102103

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 924,739 971,187
Revenues from Local Sources:
County Tax Levy 10-1210 6,374,479 6,615,946 6,676,831
Tuition from LEAs 10-1310 100,227 0 30,000
Other Tuition 10-1320-1340 164,735 0 138,000
Non-Resident Fees 10-1350 31,640 2,200 30,800
Other Restricted Miscellaneous Revenues 10-1XXX 0 733,811 484,260
Unrestricted Miscellaneous Revenues 10-1XXX 729,379 56,442 113,683
SUBTOTAL  7,400,460 7,408,399 7,473,574
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 587,436 587,436 0
Special Education Aid 10-3130 765,040 765,040 0
County Vocational Education Program Aid 10-3180 752,310 752,310 0
Post-Secondary Vocational Program Aid 10-3192 221,520 221,520 0
Consolidated Aid 10-3195 40,158 40,158 0
Additional Formula Aid 10-3196 73,154 148,503 0
Other State Aids 10-3XXX 0 0 12,091
Categorical Special Education Aid 10-3132 0 0 211,540
Equalization Aid 10-3176 0 0 2,169,364
Categorical Security Aid 10-3177 0 0 44,842
Adjustment Aid 10-3178 0 0 230,685
SUBTOTAL  2,439,618 2,514,967 2,668,522
Actual Revenues (Over)/Under Expenditures  -629,935 0 0
TOTAL OPERATING BUDGET  9,210,143 10,848,105 11,113,283
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,172,380 715 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 46,924 59,015 0
Instructional Supplement Aid 20-3214 12,987 12,987 0
Other Restricted Entitlements 20-32XX 24,499 80,060 0
TOTAL REVENUES FROM STATE SOURCES  84,410 152,062 0
Revenues from Federal Sources:
Title I 20-4411-4416 0 17,499 15,000
Vocational Education 20-4430 0 256,737 138,626
Other 20-4XXX 299,451 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  299,451 274,236 153,626
TOTAL GRANTS AND ENTITLEMENTS  1,556,241 427,013 153,626
TOTAL REVENUES/SOURCES  10,766,384 11,275,118 11,266,909

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Support Services:
Attendance and Social Work Services 11-000-211-XXX11,72512,31113,510
Health Services 11-000-213-XXX69,775136,609137,759
Guidance 11-000-218-XXX324,928353,094374,623
Improvement of Instructional Services 11-000-221-XXX00180,835
Instructional Staff Training Services 11-000-223-XXX106,221125,66849,228
General Administration 11-000-230-XXX378,306468,020421,650
School Administration 11-000-240-XXX566,564613,546562,283
Central Svcs & Admin Info Technology 11-000-25X-XXX393,128630,683625,230
Operation and Maintenance of Plant Services 11-000-26X-XXX1,101,1331,237,6841,402,139
Student Transportation Services 11-000-270-XXX35,69639,91030,808
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,552,2191,988,9901,980,256
Total Support Services Expenditures 4,539,6955,606,5155,778,321
TOTAL GENERAL CURRENT EXPENSE 6,974,7098,468,8418,671,197
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X44,48375,838205,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0015,000
TOTAL CAPITAL EXPENDITURES 44,48375,838220,000
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX06,8617,615
Support Services 13-4XX-200-XXX57,42357,50064,650
Total Other Special Schools 57,42364,36172,265
Vocational Evening - Local:
Instruction 13-629-100-XXX443,289344,327350,826
Support Services 13-629-200-XXX647,971627,991541,733
Total Vocational Evening - Local 1,091,260972,318892,559
TOTAL SPECIAL SCHOOLS 2,190,9512,303,4262,222,086
OPERATING BUDGET GRAND TOTAL 9,210,14310,848,10511,113,283
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,172,3807150
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX46,92459,0150
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 46,92459,0150
Instructional Supplement Aid:
Instruction 20-214-100-XXX12,98712,9870
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,98712,9870
Other State Projects:
Instruction 20-217-100-XXX010,3750
Support Services 20-217-200-XXX01,0000
Facilities Acquisition and Construction Services 20-217-400-XXX06,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 017,3750
Vocational Education 20-XXX-XXX-XXX24,49900
Other Special Projects 20-XXX-XXX-XXX062,6850
Total State Projects 84,410152,0620
Federal Projects:
Title I 20-XXX-XXX-XXX017,49915,000
Vocational Education 20-XXX-XXX-XXX0256,737138,626
Other Special Projects 20-XXX-XXX-XXX299,45100
Total Federal Projects 299,451274,236153,626
TOTAL GRANTS AND ENTITLEMENTS 1,556,241427,013153,626
REPAYMENT OF DEBT
Total Expenditures 10,766,38411,275,11811,266,909

 

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 Budget671,9502,088,3471,163,608192,421
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,757,649971,187971,187971,187
      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 Cost18,10115,05316,28317,71617,213
Total Classroom Instruction10,1838,4287,5648,3277,781
Classroom-Salaries and Benefits9,0937,3696,6117,2526,647
Classroom-General Supplies and Textbooks810791716801819
Classroom-Purchased Services and Other280268238274314
Total Support Services2,0181,7972,3042,5372,659
Support Services-Salaries and Benefits1,7801,5132,0422,2422,409
Total Administrative Costs3,1862,5933,5483,8463,426
Administration-Salaries and Benefits2,6491,9482,6322,8822,564
Total Operations and Maintenance of Plant2,3812,1082,4402,6292,800
Operations & Maintenance of Plant-Salary & Ben.1,4361,0291,3631,4971,477
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs778383148357
Employee Benefits as a % of Salaries23.331.134.634.832.4

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.