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User Friendly Budgets
2009

SOMERSET - BERNARDS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,8854,9624,978
Pupils on Roll Regular Shared-Time766
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Pupils on Roll - Special Full-Time610646650
Pupils on Roll - Special Shared-Time233
Private School Placements222732
spacing
Pupils Sent to Other Districts-Reg Prog445
Pupils Sent to Other Dists-Spec Ed Prog974
Pupils Received151111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,533,129 1,136,606
Transfers from Other Funds 10-5200 658,508 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 63,779,923 66,837,438 70,156,926
Tuition 10-1300 502,434 517,260 677,733
Transportation Fees from Individuals 10-1410 251,257 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 292,000 240,000
Unrestricted Miscellaneous Revenues 10-1XXX 477,898 640,240 150,000
SUBTOTAL  65,011,512 68,287,438 71,225,159
Revenues from State Sources:
Transportation Aid 10-3120 967,125 0 0
Special Education Aid 10-3130 2,022,369 0 0
Bilingual Education 10-3140 52,596 0 0
Extraordinary Aid 10-3131 425,618 449,491 650,000
Consolidated Aid 10-3195 298,533 0 0
Additional Formula Aid 10-3196 215,771 0 0
Other State Aids 10-3XXX 466,908 0 0
Categorical Special Education Aid 10-3132 0 2,945,090 2,693,330
Categorical Security Aid 10-3177 0 422,273 440,976
Categorical Transportation Aid 10-3121 0 1,137,714 1,596,025
SUBTOTAL  4,448,920 4,954,568 5,380,331
Adjustment for Prior Year Encumbrances  0 21,166 0
Actual Revenues (Over)/Under Expenditures  807,693 0 0
TOTAL OPERATING BUDGET  70,926,633 76,796,301 77,742,096
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 159,380 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 252,268 0 0
TOTAL REVENUES FROM STATE SOURCES  252,268 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,052,070 0 0
Other 20-4XXX 106,341 950,000 1,000,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,158,411 950,000 1,000,000
TOTAL GRANTS AND ENTITLEMENTS  1,570,059 950,000 1,000,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 5,461,181 5,243,926 5,500,706
TOTAL REVENUES FROM LOCAL SOURCES  5,461,181 5,243,926 5,500,706
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 1,038,703 367,146
TOTAL LOCAL REPAYMENT OF DEBT  5,461,181 6,282,629 5,867,853
TOTAL REPAYMENT OF DEBT  5,461,181 6,282,629 5,867,853
TOTAL REVENUES/SOURCES  77,957,873 84,028,930 84,609,949

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX23,355,07124,780,75424,950,236
Special Education 11-2XX-100-XXX7,344,0978,337,9148,918,723
Basic Skills/Remedial 11-230-100-XXX790,308788,532598,783
Bilingual Education 11-240-100-XXX136,077142,897150,209
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX536,823256,867332,350
School Sponsored Athletics 11-402-100-XXX849,687739,282947,700
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00407,668
Community Services Programs/Operations 11-800-330-XXX5,29600
Support Services:
Tuition 11-000-100-XXX2,313,9222,382,1422,856,513
Health Services 11-000-213-XXX560,625626,030656,387
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,436,1981,330,6861,533,840
Guidance 11-000-218-XXX1,747,8671,866,3711,977,983
Child Study Teams 11-000-219-XXX1,807,6272,054,8072,090,207
Improvement of Instructional Services 11-000-221-XXX737,812629,079731,060
Educational Media Services - School Library 11-000-222-XXX905,004914,274983,985
Instructional Staff Training Services 11-000-223-XXX1,156,1331,087,4371,154,840
General Administration 11-000-230-XXX942,838980,236790,752
School Administration 11-000-240-XXX2,659,4602,845,4082,834,576
Central Svcs & Admin Info Technology 11-000-25X-XXX874,2091,009,0921,060,335
Operation and Maintenance of Plant Services 11-000-26X-XXX9,282,0588,238,5848,383,484
Student Transportation Services 11-000-270-XXX4,125,0164,243,0434,399,106
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,843,32710,641,19011,832,359
Food Services 11-000-310-XXX34,89900
Total Support Services Expenditures 37,426,99538,848,37941,285,427
TOTAL GENERAL CURRENT EXPENSE 70,444,35473,894,62577,591,096
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X204,481152,692150,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX277,7982,748,4840
TOTAL CAPITAL EXPENDITURES 482,2792,901,676151,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 70,926,63376,796,30177,742,096
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX159,38000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX39,01100
Nonpublic Auxiliary Services 20-XXX-XXX-XXX27,03800
Nonpublic Handicapped Services 20-XXX-XXX-XXX104,41300
Nonpublic Nursing Services 20-XXX-XXX-XXX53,88600
Nonpublic Technology Initiative 20-XXX-XXX-XXX27,92000
Total State Projects 252,26800
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,052,07000
Other Special Projects 20-XXX-XXX-XXX106,341950,0001,000,000
Total Federal Projects 1,158,411950,0001,000,000
TOTAL GRANTS AND ENTITLEMENTS 1,570,059950,0001,000,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,461,1816,282,6295,867,853
TOTAL REPAYMENT OF DEBT 5,461,1816,282,6295,867,853
Total Expenditures 77,957,87384,028,93084,609,949

 

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 Budget1,704,9001,418,5331,418,5331,418,533
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve56,06760,74661,24661,746
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,445,8634,168,4021,136,6060
      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 Cost10,84111,61012,11911,98012,487
Total Classroom Instruction6,6016,8837,4177,4317,704
Classroom-Salaries and Benefits6,2706,5527,0407,1177,389
Classroom-General Supplies and Textbooks267266309269255
Classroom-Purchased Services and Other6366684560
Total Support Services1,6321,7901,8581,8431,996
Support Services-Salaries and Benefits1,4821,5731,6781,7061,869
Total Administrative Costs9709411,0021,0221,014
Administration-Salaries and Benefits800786847867906
Total Operations and Maintenance of Plant1,4071,6951,6291,4801,502
Operations & Maintenance of Plant-Salary & Ben.5859656167
Total Food Services Costs06000
Total Extracurricular Costs232292213204271
Total Equipment Costs5637282727
Employee Benefits as a % of Salaries21.521.122.623.725.2

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
  • Cooperative purchasing for utilities and other services
  • Agreement with town for fuel purchasing
  • Agreement with town for lot and driveway parking
  • Township engineer provided drawing and design services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy70,156,926 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)6,823,575,000 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0282 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy75,657,632 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)6,823,575,000 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1088 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy70,156,926 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,296,859,529 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9615 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy75,657,632 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,296,859,529 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0369 (L)