>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SOMERSET  >>SOMERSET CO VOCATIONAL

User Friendly Budgets
2008

SOMERSET - SOMERSET CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time170201201
Pupils on Roll Regular Shared-Time288286286
spacing
Pupils on Roll - Special Full-Time754646
Pupils on Roll - Special Shared-Time136128128
Post-Secondary - Full Time210173224

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 110,000 514,001
Revenues from Local Sources:
County Tax Levy 10-1210 11,557,550 12,222,567 12,314,566
Tuition from LEAs 10-1310 644,175 693,600 608,280
Unrestricted Miscellaneous Revenues 10-1XXX 1,273,727 1,042,861 1,427,562
SUBTOTAL  13,475,452 13,959,028 14,350,408
Revenues from State Sources:
Special Education Aid 10-3130 459,279 459,279 0
County Vocational Education Program Aid 10-3180 592,643 592,643 0
Post-Secondary Vocational Program Aid 10-3192 596,026 596,026 0
Consolidated Aid 10-3195 42,462 42,462 0
Additional Formula Aid 10-3196 51,188 104,474 0
Other State Aids 10-3XXX 20,524 18,748 0
Categorical Special Education Aid 10-3132 0 0 229,825
Equalization Aid 10-3176 0 0 761,526
Categorical Security Aid 10-3177 0 0 56,140
Adjustment Aid 10-3178 0 0 838,865
SUBTOTAL  1,762,122 1,813,632 1,886,356
Adjustment for Prior Year Encumbrances  0 1,356 0
Actual Revenues (Over)/Under Expenditures  -58,625 0 0
TOTAL OPERATING BUDGET  15,178,949 15,884,016 16,750,765
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 142,362 96,621 114,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 15,861 15,861 0
Other Restricted Entitlements 20-32XX 732,919 293,298 420,861
TOTAL REVENUES FROM STATE SOURCES  748,780 309,159 420,861
Revenues from Federal Sources:
Title I 20-4411-4416 52,091 26,000 28,139
I.D.E.A. Part B (Handicapped) 20-4420-4429 87,313 78,000 75,000
Vocational Education 20-4430 0 0 245,000
Other 20-4XXX 322,849 341,264 0
TOTAL REVENUES FROM FEDERAL SOURCES  462,253 445,264 348,139
TOTAL GRANTS AND ENTITLEMENTS  1,353,395 851,044 883,000
TOTAL REVENUES/SOURCES  16,532,344 16,735,060 17,633,765

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,193,4761,333,0451,282,431
Basic Skills/Remedial 11-230-100-XXX74,05784,96488,455
Bilingual Education 11-240-100-XXX42,40556,00058,408
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX63,14190,000101,752
School Sponsored Athletics 11-402-100-XXX47,39751,00055,225
Support Services:
Health Services 11-000-213-XXX88,641113,400117,835
Guidance 11-000-218-XXX445,725465,500510,442
Child Study Teams 11-000-219-XXX215,556215,000235,864
Improvement of Instructional Services 11-000-221-XXX340,572347,500398,246
Educational Media Services - School Library 11-000-222-XXX147,111168,500177,904
Instructional Staff Training Services 11-000-223-XXX32,62133,10031,762
General Administration 11-000-230-XXX669,878670,100717,768
School Administration 11-000-240-XXX473,117427,920445,935
Central Svcs & Admin Info Technology 11-000-25X-XXX522,501537,400557,341
Operation and Maintenance of Plant Services 11-000-26X-XXX1,726,3551,783,8202,000,210
Student Transportation Services 11-000-270-XXX121,979124,500129,031
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,755,6941,931,1002,138,282
Food Services 11-000-310-XXX50,00050,00050,000
Total Support Services Expenditures 6,589,7506,867,8407,510,620
TOTAL GENERAL CURRENT EXPENSE 10,880,87211,465,14612,253,015
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X160,98577,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX114,20935,00035,000
TOTAL CAPITAL EXPENDITURES 275,194112,00035,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX74,03474,03477,035
Support Services 13-422-200-XXX15,00015,00015,646
Total Summer School 89,03489,03492,681
Vocational Evening - Local:
Instruction 13-629-100-XXX297,230290,821301,674
Support Services 13-629-200-XXX672,660691,500709,652
Total Vocational Evening - Local 969,890982,3211,011,326
TOTAL SPECIAL SCHOOLS 4,022,8834,306,8704,462,750
OPERATING BUDGET GRAND TOTAL 15,178,94915,884,01616,750,765
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX142,36296,621114,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX15,86115,8610
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,86115,8610
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX732,919293,298420,861
Total State Projects 748,780309,159420,861
Federal Projects:
Title I 20-XXX-XXX-XXX52,09126,00028,139
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX87,31378,00075,000
Vocational Education 20-XXX-XXX-XXX00245,000
Other Special Projects 20-XXX-XXX-XXX322,849341,2640
Total Federal Projects 462,253445,264348,139
TOTAL GRANTS AND ENTITLEMENTS 1,353,395851,044883,000
REPAYMENT OF DEBT
Total Expenditures 16,532,34416,735,06017,633,765

 

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 Budget953,799917,899807,899293,898
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,223000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve105,226360,168360,168360,168
      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 Cost12,69114,4288,9579,4578,554
Total Classroom Instruction7,4267,4154,6554,9194,377
Classroom-Salaries and Benefits6,8406,7354,2614,5023,978
Classroom-General Supplies and Textbooks519614354375318
Classroom-Purchased Services and Other6866404282
Total Support Services2,0142,7921,7211,8191,684
Support Services-Salaries and Benefits1,6502,3451,4641,5471,445
Total Administrative Costs1,6292,0611,1941,2611,146
Administration-Salaries and Benefits1,2201,595936989895
Total Operations and Maintenance of Plant1,6501,9601,2371,3061,198
Operations & Maintenance of Plant-Salary & Ben.547753698737429
Total Food Services Costs5353313228
Total Extracurricular Costs73135102108103
Total Equipment Costs316947500
Employee Benefits as a % of Salaries23.224.325.525.627.9

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.