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User Friendly Budgets
2009

MERCER - EAST WINDSOR REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,3554,4314,502
Pupils on Roll Regular Shared-Time414341
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Pupils on Roll - Special Full-Time557537572
Pupils on Roll - Special Shared-Time292726
Private School Placements322926
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Pupils Sent to Other Districts-Reg Prog333
Pupils Sent to Other Dists-Spec Ed Prog585962
Pupils Received697067
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 500,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 2,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 52,872,974 53,719,279 54,619,664
Tuition 10-1300 791,483 782,515 744,823
Transportation Fees from Other LEAs 10-1420-1440 3,280 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 292,624 291,624
Unrestricted Miscellaneous Revenues 10-1XXX 771,804 288,000 240,000
SUBTOTAL  54,439,541 55,082,418 55,897,111
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,228,143 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,998,659 0 0
Transportation Aid 10-3120 1,505,578 0 0
Special Education Aid 10-3130 4,480,900 0 0
Bilingual Education 10-3140 517,368 0 0
Extraordinary Aid 10-3131 146,910 137,580 137,580
Consolidated Aid 10-3195 539,603 0 0
Additional Formula Aid 10-3196 1,002,777 0 0
Other State Aids 10-3XXX 36,543 0 0
Categorical Special Education Aid 10-3132 0 2,598,224 2,696,102
Equalization Aid 10-3176 0 14,823,451 14,261,909
Categorical Security Aid 10-3177 0 557,627 589,045
Categorical Transportation Aid 10-3121 0 1,510,060 1,942,306
SUBTOTAL  17,456,481 19,626,942 19,626,942
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 48,000
SUBTOTAL  0 0 48,000
Adjustment for Prior Year Encumbrances  0 2,271,889 0
Actual Revenues (Over)/Under Expenditures  -292,032 0 0
TOTAL OPERATING BUDGET  71,603,990 77,481,249 78,072,053
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 22,844 34,431 13,147
Revenues from State Sources:
Instructional Supplement Aid 20-3214 195,704 0 0
Other Restricted Entitlements 20-32XX 406,046 247,953 238,299
TOTAL REVENUES FROM STATE SOURCES  601,750 247,953 238,299
Revenues from Federal Sources:
Title I 20-4411-4416 186,373 355,937 314,560
Title VI 20-4417-4418 0 0 41,245
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,272,430 1,250,178 842,467
Other 20-4XXX 459,288 357,238 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,918,091 1,963,353 1,198,272
TOTAL GRANTS AND ENTITLEMENTS  2,542,685 2,245,737 1,449,718
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 93,390
Revenues from Local Sources:
Local Tax Levy 40-1210 3,392,838 3,487,972 3,399,308
Miscellaneous 40-1XXX 24,262 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,417,100 3,487,972 3,399,308
Revenues from State Sources:
Debt Service Aid Type II 40-3160 176,324 183,686 186,972
TOTAL LOCAL REPAYMENT OF DEBT  3,593,424 3,671,658 3,679,670
Actual Revenues (Over)/Under Expenditures  96,458 0 0
TOTAL REPAYMENT OF DEBT  3,689,882 3,671,658 3,679,670
TOTAL REVENUES/SOURCES  77,836,557 83,398,644 83,201,441

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,277,90023,893,24523,062,941
Special Education 11-2XX-100-XXX5,095,2695,285,7094,977,155
Basic Skills/Remedial 11-230-100-XXX495,212641,600428,473
Bilingual Education 11-240-100-XXX1,376,6721,573,3041,560,462
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX296,830290,852282,941
School Sponsored Athletics 11-402-100-XXX683,766750,990711,678
Other Instructional Programs 11-4XX-100-XXX7,88200
Community Services Programs/Operations 11-800-330-XXX15,07119,28213,496
Support Services:
Tuition 11-000-100-XXX3,557,0024,147,8494,018,583
Attendance and Social Work Services 11-000-211-XXX81,25534,4582,000
Health Services 11-000-213-XXX578,261692,632704,508
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,001,5321,064,2121,119,401
Guidance 11-000-218-XXX1,246,2321,495,2451,367,625
Child Study Teams 11-000-219-XXX1,799,2642,012,3042,110,968
Improvement of Instructional Services 11-000-221-XXX744,309802,559762,947
Educational Media Services - School Library 11-000-222-XXX1,968,7731,797,6591,745,044
Instructional Staff Training Services 11-000-223-XXX653,323688,002339,015
General Administration 11-000-230-XXX846,957962,663941,756
School Administration 11-000-240-XXX2,761,9453,139,3032,769,362
Central Svcs & Admin Info Technology 11-000-25X-XXX922,5501,238,7891,178,824
Operation and Maintenance of Plant Services 11-000-26X-XXX6,648,4207,579,8007,526,545
Student Transportation Services 11-000-270-XXX2,820,4323,343,1492,942,074
Other Support Services 11-000-290-XXX11,45543,7710
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,983,07314,900,54316,061,395
Total Support Services Expenditures 40,624,78343,942,93843,590,047
TOTAL GENERAL CURRENT EXPENSE 69,873,38576,397,92074,627,193
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X667,897397,779382,937
Facilities Acquisition and Construction Services 12-000-4XX-XXX948,101392,7122,914,577
TOTAL CAPITAL EXPENDITURES 1,615,998790,4913,298,514
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX100,418119,862124,655
Total Summer School 100,418119,862124,655
Other Special Schools:
Support Services 13-4XX-200-XXX07,4570
Total Other Special Schools 07,4570
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX02,7500
Total Accredited Evening/Adult HS/Post-Grad. 02,7500
Adult Education - Local:
Instruction 13-602-100-XXX025,2100
Support Services 13-602-200-XXX6,437116,6100
Total Adult Education - Local 6,437141,8200
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX7,75216,49117,107
Support Services 13-631-200-XXX04,4584,584
Total Evening School for Foreign-Born - Local 7,75220,94921,691
TOTAL SPECIAL SCHOOLS 114,607292,838146,346
OPERATING BUDGET GRAND TOTAL 71,603,99077,481,24978,072,053
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX22,84434,43113,147
Instructional Supplement Aid:
Instruction 20-214-100-XXX195,70400
TOTAL INSTRUCTIONAL SUPPLEMENT AID 195,70400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,6517,5497,549
Nonpublic Auxiliary Services 20-XXX-XXX-XXX096,66287,008
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,55958,49958,499
Nonpublic Nursing Services 20-XXX-XXX-XXX37,67439,52739,527
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,96036,04036,040
Other Special Projects 20-XXX-XXX-XXX329,2029,6769,676
Total State Projects 601,750247,953238,299
Federal Projects:
Title I 20-XXX-XXX-XXX186,373355,937314,560
Title VI 20-XXX-XXX-XXX0041,245
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,272,4301,250,178842,467
Other Special Projects 20-XXX-XXX-XXX459,288357,2380
Total Federal Projects 1,918,0911,963,3531,198,272
TOTAL GRANTS AND ENTITLEMENTS 2,542,6852,245,7371,449,718
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,689,8823,671,6583,679,670
TOTAL REPAYMENT OF DEBT 3,689,8823,671,6583,679,670
Total Expenditures 77,836,55783,398,64483,201,441

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,760,6811,369,816869,816369,816
  Repayment of Debt189,84893,39093,3900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve28,1701,030,8352,030,83531,835
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,76012,83013,39013,62213,056
Total Classroom Instruction6,9557,5167,9127,9847,708
Classroom-Salaries and Benefits6,6046,9407,2977,2257,217
Classroom-General Supplies and Textbooks327536518677391
Classroom-Purchased Services and Other24409882100
Total Support Services1,8342,0992,1472,1552,057
Support Services-Salaries and Benefits1,6321,8361,9051,8541,826
Total Administrative Costs1,1231,1681,1931,3251,180
Administration-Salaries and Benefits8989969891,074978
Total Operations and Maintenance of Plant1,4591,5631,7141,7361,714
Operations & Maintenance of Plant-Salary & Ben.784868944935947
Total Food Services Costs00000
Total Extracurricular Costs244253262260248
Total Equipment Costs142135438075
Employee Benefits as a % of Salaries31.134.632.332.635.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 district operates a Joint Fueling Facility with host municipalities.
  • Coop Purchasing with approx. 260 other School Districts
  • Sharing of facilities and public works resources
  • Student Transport Jointures with other districts.
  • ACES: A joint purchasing arrangement for electricity and natural gas.
  • ACT: A joint purchasing arrangement for telephone service
  • Extensive use of County Special Services School District for a variety of
  • educational resources.

 

Estimated Tax Rate Information
EAST WINDSOR TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,769,843 (A)
Estimated Net Taxable Valuation (as of 03/04/2009)1,422,319,629 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.2883 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,680,610 (D)
Estimated Net Taxable Valuation (as of 03/04/2009)1,422,319,629 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.4929 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,769,843 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,124,655,373 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4968 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,680,610 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,124,655,373 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5900 (L)
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HIGHTSTOWN BOR
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,849,821 (A)
Estimated Net Taxable Valuation (as of 02/24/2009)499,650,000 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5711 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,338,362 (D)
Estimated Net Taxable Valuation (as of 02/24/2009)499,650,000 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6688 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,849,821 (G)
Estimated Equalized Valuation (as of 10/01/2008)524,440,204 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4968 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,338,362 (J)
Estimated Equalized Valuation (as of 10/01/2008)524,440,204 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5900 (L)