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User Friendly Budgets
2008

SOMERSET - SOMERSET CO ED SERV COMM

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time00117
spacing
Pupils on Roll - Special Full-Time00150
Pupils on Roll - Special Shared-Time001

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Tuition 10-1300 6,351,572 7,868,080 9,405,695
Transportation Fees from Other LEAs 10-1420-1440 15,781,795 18,915,800 19,767,005
Unrestricted Miscellaneous Revenues 10-1XXX 484,083 155,920 100,000
SUBTOTAL  22,617,450 26,939,800 29,272,700
Actual Revenues (Over)/Under Expenditures  -21,817 0 0
TOTAL OPERATING BUDGET  22,595,633 26,939,800 29,272,700
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,391,279 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 4,199 2,056,293 2,081,500
TOTAL REVENUES FROM STATE SOURCES  4,199 2,056,293 2,081,500
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 422,330 242,200
TOTAL REVENUES FROM FEDERAL SOURCES  0 422,330 242,200
TOTAL GRANTS AND ENTITLEMENTS  2,395,478 2,478,623 2,323,700
TOTAL REVENUES/SOURCES  24,991,111 29,418,423 31,596,400

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX01,534,6001,106,138
Special Education 11-2XX-100-XXX1,621,9901,942,1002,039,040
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX026,10022,000
Other Instructional Programs 11-4XX-100-XXX1,066,72700
Support Services:
Health Services 11-000-213-XXX353,055296,450315,377
Child Study Teams 11-000-219-XXX107,7440449,750
General Administration 11-000-230-XXX735,924921,670852,993
School Administration 11-000-240-XXX384,239586,400646,540
Central Svcs & Admin Info Technology 11-000-25X-XXX495,8830553,756
Operation and Maintenance of Plant Services 11-000-26X-XXX1,253,5621,914,5001,378,190
Student Transportation Services 11-000-270-XXX14,542,93616,548,00018,268,222
Other Support Services 11-000-290-XXX0405,6000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,030,5732,301,6002,923,694
Food Services 11-000-310-XXX3,0009,5002,000
Total Support Services Expenditures 19,906,91622,983,72025,390,522
TOTAL GENERAL CURRENT EXPENSE 22,595,63326,486,52028,557,700
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0380,000380,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00335,000
TOTAL CAPITAL EXPENDITURES 0380,000715,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX073,2800
Total Summer School 073,2800
TOTAL SPECIAL SCHOOLS 073,2800
OPERATING BUDGET GRAND TOTAL 22,595,63326,939,80029,272,700
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,391,27900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX0425,699403,200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0965,6261,056,300
Nonpublic Nursing Services 20-XXX-XXX-XXX0393,608365,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX0271,360257,000
Other Special Projects 20-XXX-XXX-XXX4,19900
Total State Projects 4,1992,056,2932,081,500
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0422,330242,200
Total Federal Projects 0422,330242,200
TOTAL GRANTS AND ENTITLEMENTS 2,395,4782,478,6232,323,700
REPAYMENT OF DEBT
Total Expenditures 24,991,11129,418,42331,596,400

 

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 Budget7,591,3967,651,7747,651,7747,651,774
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost41,59840,43637,084036,975
Total Classroom Instruction12,67817,48412,973011,758
Classroom-Salaries and Benefits12,44917,30512,653011,470
Classroom-General Supplies and Textbooks2291792110196
Classroom-Purchased Services and Other00109092
Total Support Services1,5002,9991,10602,860
Support Services-Salaries and Benefits1,4832,9771,10302,813
Total Administrative Costs18,6468,62315,729017,115
Administration-Salaries and Benefits15,5746,19613,190015,563
Total Operations and Maintenance of Plant8,7556,4507,14405,152
Operations & Maintenance of Plant-Salary & Ben.00300284
Total Food Services Costs18153507
Total Extracurricular Costs0097082
Total Equipment Costs001,41801,421
Employee Benefits as a % of Salaries31.326.727.127.132.4

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.