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User Friendly Budgets
2008

SOMERSET - SOMERVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9591,9862,013
Pupils on Roll Regular Shared-Time243943
spacing
Pupils on Roll - Special Full-Time210240248
Pupils on Roll - Special Shared-Time242929
Private School Placements222524
spacing
Pupils Sent to Other Districts-Reg Prog71010
Pupils Sent to Other Dists-Spec Ed Prog262423
Pupils Received610691709
Pupils in State Facilities244

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,506,887 1,853,292
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 220,000 50,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 160,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,153,021 17,842,058 18,555,740
Tuition 10-1300 9,288,525 8,772,561 9,247,737
Interest Earned on Capital Reserve Funds 10-1XXX 32,354 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 733,607 125,000 125,000
SUBTOTAL  27,207,507 26,740,619 27,929,477
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,591,268 1,591,268 0
Supplemental Core Curriculum Standards Aid 10-3112 323,329 323,329 0
Transportation Aid 10-3120 140,843 140,843 0
Special Education Aid 10-3130 892,565 892,565 0
Bilingual Education 10-3140 55,256 55,256 0
Extraordinary Aid 10-3131 52,264 0 51,115
Consolidated Aid 10-3195 180,599 180,599 0
Additional Formula Aid 10-3196 138,395 280,942 0
Other State Aids 10-3XXX 6,067 356,248 0
Categorical Special Education Aid 10-3132 0 0 871,749
Equalization Aid 10-3176 0 0 4,328,999
Categorical Security Aid 10-3177 0 0 338,336
Categorical Transportation Aid 10-3121 0 0 159,551
SUBTOTAL  3,380,586 3,821,050 5,749,750
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,546 0 0
SUBTOTAL  6,546 0 0
Adjustment for Prior Year Encumbrances  0 279,212 0
Actual Revenues (Over)/Under Expenditures  -2,271,171 0 0
TOTAL OPERATING BUDGET  28,323,468 32,567,768 35,742,519
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,790 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 58,314 53,737
Early Childhood Program Aid 20-3211 1,088,223 1,044,192 0
Demonstrably Effective Program Aid 20-3212 387,000 385,116 0
Preschool Education Aid 20-3218 0 0 525,826
Other Restricted Entitlements 20-32XX 566,871 532,299 532,299
TOTAL REVENUES FROM STATE SOURCES  2,042,094 2,019,921 1,111,862
Revenues from Federal Sources:
Title I 20-4411-4416 444,887 348,916 348,916
I.D.E.A. Part B (Handicapped) 20-4420-4429 511,156 534,136 534,136
Other 20-4XXX 309,347 136,920 136,920
TOTAL REVENUES FROM FEDERAL SOURCES  1,265,390 1,019,972 1,019,972
TOTAL GRANTS AND ENTITLEMENTS  3,338,274 3,039,893 2,131,834
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 475,000 475,000
Transfers from Other Funds 40-5200 716,527 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,240,876 1,568,598 1,570,214
TOTAL REVENUES FROM LOCAL SOURCES  1,240,876 1,568,598 1,570,214
Revenues from State Sources:
Debt Service Aid Type II 40-3160 284,359 276,008 276,021
TOTAL LOCAL REPAYMENT OF DEBT  2,241,762 2,319,606 2,321,235
Actual Revenues (Over)/Under Expenditures  92,733 0 0
TOTAL REPAYMENT OF DEBT  2,334,495 2,319,606 2,321,235
TOTAL REVENUES/SOURCES  33,996,237 37,927,267 40,195,588

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,446,99010,361,84311,707,381
Special Education 11-2XX-100-XXX1,760,3291,901,8502,154,671
Basic Skills/Remedial 11-230-100-XXX13,83021,33020,950
Bilingual Education 11-240-100-XXX173,557266,808290,894
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX137,789171,001184,296
School Sponsored Athletics 11-402-100-XXX656,088703,384740,133
Support Services:
Tuition 11-000-100-XXX2,192,2712,558,7522,912,369
Attendance and Social Work Services 11-000-211-XXX35,16136,84638,300
Health Services 11-000-213-XXX244,141269,634325,182
Students - Related & Extraordinary 11-000-216,217150,350217,253245,371
Guidance 11-000-218-XXX653,199761,597905,945
Child Study Teams 11-000-219-XXX924,094943,436996,051
Improvement of Instructional Services 11-000-221-XXX529,879528,317610,460
Educational Media Services - School Library 11-000-222-XXX234,206244,696292,657
Instructional Staff Training Services 11-000-223-XXX32,66260,82562,692
General Administration 11-000-230-XXX769,4931,013,812903,216
School Administration 11-000-240-XXX1,074,3951,200,2231,271,913
Central Svcs & Admin Info Technology 11-000-25X-XXX687,332722,267766,022
Operation and Maintenance of Plant Services 11-000-26X-XXX2,568,9632,907,2653,080,447
Student Transportation Services 11-000-270-XXX597,803808,833818,740
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,176,2886,480,0276,981,537
Total Support Services Expenditures 15,870,23718,753,78320,210,902
TOTAL GENERAL CURRENT EXPENSE 28,058,82032,179,99935,309,227
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X89,52332,70517,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX165,844343,564403,292
TOTAL CAPITAL EXPENDITURES 255,367377,269421,292
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,28110,50012,000
OPERATING BUDGET GRAND TOTAL 28,323,46832,567,76835,742,519
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,79000
Early Childhood Program Aid:
Instruction 20-211-100-XXX863,389908,581477,294
Support Services 20-211-200-XXX224,834193,925102,269
TOTAL EARLY CHILDHOOD PROGRAM AID 1,088,2231,102,506579,563
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX309,750305,9410
Support Services 20-212-200-XXX77,25079,1750
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 387,000385,1160
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX74,39474,39074,390
Nonpublic Auxiliary Services 20-XXX-XXX-XXX131,580127,819127,819
Nonpublic Handicapped Services 20-XXX-XXX-XXX205,888174,097174,097
Nonpublic Nursing Services 20-XXX-XXX-XXX98,975102,753102,753
Nonpublic Technology Initiative 20-XXX-XXX-XXX53,32053,24053,240
Other Special Projects 20-XXX-XXX-XXX2,71400
Total State Projects 2,042,0942,019,9211,111,862
Federal Projects:
Title I 20-XXX-XXX-XXX444,887348,916348,916
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX511,156534,136534,136
Other Special Projects 20-XXX-XXX-XXX309,347136,920136,920
Total Federal Projects 1,265,3901,019,9721,019,972
TOTAL GRANTS AND ENTITLEMENTS 3,338,2743,039,8932,131,834
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,334,4952,319,6062,321,235
TOTAL REPAYMENT OF DEBT 2,334,4952,319,6062,321,235
Total Expenditures 33,996,23737,927,26740,195,588

 

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 Budget909,0511,067,478618,733618,733
  Repayment of Debt762,185669,452475,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve584,195578,642360,642311,642
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,595,3022,911,4341,853,2920
      Tuition Reserve160,0001,010,0001,010,000850,000
      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 Cost12,24412,24313,10013,51814,119
Total Classroom Instruction7,2767,2067,7387,9788,384
Classroom-Salaries and Benefits6,8456,8417,3057,5237,900
Classroom-General Supplies and Textbooks320239295310336
Classroom-Purchased Services and Other111127137144148
Total Support Services1,7481,7601,8241,9092,029
Support Services-Salaries and Benefits1,6061,6001,6741,7511,858
Total Administrative Costs1,3291,3691,4901,5731,570
Administration-Salaries and Benefits1,0451,0031,0771,1011,150
Total Operations and Maintenance of Plant1,3101,3231,4211,4121,476
Operations & Maintenance of Plant-Salary & Ben.708719487501529
Total Food Services Costs00000
Total Extracurricular Costs433435464479499
Total Equipment Costs21413147
Employee Benefits as a % of Salaries28.828.332.933.534

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
  • The Somerville School District participates in a number of shared service
  • arangements including:
  • Purchasing Agreement for Commodity Resale System with the County of
  • Somerset to complete various public works projects
  • Cooperative purchasing through the Hunterdon County Educational Services
  • Commission for school, office , technology and custodial supplies
  • Technology support through the Hunterdon County Services Commission
  • Bulk bidding and purchasing of natural gas and electricity through the
  • Alliance of Competive Energy Services
  • Vehicle fuel and repairs with the County of Somerset
  • Joint transportation agreements with the Somerset County Educational
  • Services Commission for special education
  • Joint transportation agreements with the Bridgewater Township Board of
  • Education for speical education
  • Joint transportation agreements with the Branchburg Board of Education
  • for athletic events
  • Bus inspection and repairs with the Branchburg Board of Education
  • Police services wit the Borough of Somerville for the D.A.R.E. program
  • and for supervision at athletic and other special events
  • Borough use of Board of Education athletic fields and school facilities
  • Grant administration of nonpuplic school programs in collaboration with
  • the Somerset County Educational Services Commission
  • Board of Education use of County of Somerset athletic fields

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,555,740 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)658,258,364 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.8189 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,125,954 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)658,258,364 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.0575 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,555,740 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,426,107,217 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3011 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,125,954 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,426,107,217 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4113 (L)