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User Friendly Budgets
2009

SOMERSET - FRANKLIN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,7806,7766,935
Pupils on Roll Regular Shared-Time01616
Pupils on Roll Reg Accr. Adult High Sch574949
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Pupils on Roll - Special Full-Time871878945
Pupils on Roll - Special Shared-Time055
Private School Placements148128130
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Pupils Sent to Other Districts-Reg Prog202045
Pupils Sent to Other Dists-Spec Ed Prog706770
Pupils Received354
Pupils in State Facilities171717

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,991,710 2,000,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 22,986 0
Transfers from Other Funds 10-5200 16,956 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 100,491,900 103,710,205 107,858,613
Tuition 10-1300 12,686 0 40,000
Transportation Fees from Other LEAs 10-1420-1440 25,336 6,950 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 34,231 8,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 920,009 900,000 60,000
SUBTOTAL  101,484,162 104,625,155 107,968,613
Revenues from State Sources:
Transportation Aid 10-3120 2,315,523 0 0
Special Education Aid 10-3130 4,750,821 0 0
Bilingual Education 10-3140 342,798 0 0
Extraordinary Aid 10-3131 512,549 731,045 731,045
Consolidated Aid 10-3195 823,959 0 0
Additional Formula Aid 10-3196 766,667 0 0
Other State Aids 10-3XXX 1,047,673 644,554 0
Categorical Special Education Aid 10-3132 0 4,410,257 4,535,775
Equalization Aid 10-3176 0 7,011,901 5,651,908
Categorical Security Aid 10-3177 0 1,183,353 1,394,366
Categorical Transportation Aid 10-3121 0 2,793,284 3,816,746
SUBTOTAL  10,559,990 16,774,394 16,129,840
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,721 125,000 108,047
SUBTOTAL  4,721 125,000 108,047
Adjustment for Prior Year Encumbrances  0 930,707 0
Actual Revenues (Over)/Under Expenditures  1,829,341 0 0
TOTAL OPERATING BUDGET  113,895,170 127,469,952 126,206,500
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,296 38,603 8,000
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 247,786
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 5,020 0 0
Early Childhood Program Aid 20-3211 3,147,963 0 0
Demonstrably Effective Program Aid 20-3212 917,842 0 0
Preschool Education Aid 20-3218 0 961,719 1,013,278
Other Restricted Entitlements 20-32XX 1,464,139 554,677 538,790
TOTAL REVENUES FROM STATE SOURCES  5,534,964 1,516,396 1,799,854
Revenues from Federal Sources:
Title I 20-4411-4416 725,547 931,461 721,862
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,712,360 2,319,817 1,904,912
Other 20-4XXX 439,821 628,684 498,646
TOTAL REVENUES FROM FEDERAL SOURCES  2,877,728 3,879,962 3,125,420
TOTAL GRANTS AND ENTITLEMENTS  8,430,988 5,434,961 4,933,274
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 11,686 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,540,618 5,555,972 5,473,040
TOTAL REVENUES FROM LOCAL SOURCES  5,540,618 5,555,972 5,473,040
TOTAL LOCAL REPAYMENT OF DEBT  5,540,618 5,567,658 5,473,040
Actual Revenues (Over)/Under Expenditures  30,000 0 0
TOTAL REPAYMENT OF DEBT  5,570,618 5,567,658 5,473,040
TOTAL REVENUES/SOURCES  127,896,776 138,472,571 136,612,814

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX30,980,27534,381,63633,716,183
Special Education 11-2XX-100-XXX7,115,9738,145,7228,119,804
Basic Skills/Remedial 11-230-100-XXX1,563,6831,930,0432,003,141
Bilingual Education 11-240-100-XXX1,158,6501,400,0821,429,284
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX384,047466,991465,365
School Sponsored Athletics 11-402-100-XXX761,112856,635791,901
Support Services:
Tuition 11-000-100-XXX12,429,40713,031,80312,493,865
Attendance and Social Work Services 11-000-211-XXX31,92933,47433,694
Health Services 11-000-213-XXX1,454,9191,141,3641,136,276
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,282,5701,851,3302,033,304
Guidance 11-000-218-XXX1,796,2532,239,3832,274,456
Child Study Teams 11-000-219-XXX2,685,3162,984,3783,037,470
Improvement of Instructional Services 11-000-221-XXX2,049,3452,315,5833,177,733
Educational Media Services - School Library 11-000-222-XXX974,5851,018,295945,457
Instructional Staff Training Services 11-000-223-XXX186,823593,924758,289
General Administration 11-000-230-XXX1,954,8082,521,8751,739,098
School Administration 11-000-240-XXX4,115,3274,172,8944,038,429
Central Svcs & Admin Info Technology 11-000-25X-XXX2,126,6552,233,6252,159,219
Operation and Maintenance of Plant Services 11-000-26X-XXX12,024,13313,439,63612,188,158
Student Transportation Services 11-000-270-XXX11,004,07911,895,85211,928,709
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,800,18918,577,85919,832,743
Total Support Services Expenditures 69,916,33878,051,27577,776,900
TOTAL GENERAL CURRENT EXPENSE 111,880,078125,232,384124,302,578
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,0000
Equipment 12-XXX-XXX-73X407,279530,03433,994
Facilities Acquisition and Construction Services 12-000-4XX-XXX41,82332,7050
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931597,13322,9860
TOTAL CAPITAL EXPENDITURES 1,046,235593,72533,994
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX120,448107,43569,753
Support Services 13-601-200-XXX05,25048,411
Total Accredited Evening/Adult HS/Post-Grad. 120,448112,685118,164
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX11,88021,84015,360
Total Evening School for Foreign-Born - Local 11,88021,84015,360
TOTAL SPECIAL SCHOOLS 132,328134,525133,524
Transfer of Funds to Charter Schools 10-000-100-56X836,5291,509,3181,736,404
OPERATING BUDGET GRAND TOTAL 113,895,170127,469,952126,206,500
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,29638,6038,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX2,188,200773,001930,946
Support Services 20-218-200-XXX954,855188,718211,784
Facilities Acquisition and Construction Services 20-218-400-XXX00118,334
Contribution to Charter Schools 20-218-100-56X4,90800
TOTAL PRESCHOOL EDUCATION AID 3,147,963961,7191,261,064
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX726,40200
Support Services 20-212-200-XXX181,38500
Contribution to Charter Schools 20-212-100-56X15,07500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 922,86200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX81,87986,18686,186
Nonpublic Auxiliary Services 20-XXX-XXX-XXX51,21456,28456,284
Nonpublic Handicapped Services 20-XXX-XXX-XXX180,433219,699219,699
Nonpublic Nursing Services 20-XXX-XXX-XXX113,098116,341116,341
Nonpublic Technology Initiative 20-XXX-XXX-XXX58,60060,28060,280
Other Special Projects 20-XXX-XXX-XXX978,91515,8870
Total State Projects 5,534,9641,516,3961,799,854
Federal Projects:
Title I 20-XXX-XXX-XXX725,547931,461721,862
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,712,3602,319,8171,904,912
Other Special Projects 20-XXX-XXX-XXX439,821628,684498,646
Total Federal Projects 2,877,7283,879,9623,125,420
TOTAL GRANTS AND ENTITLEMENTS 8,430,9885,434,9614,933,274
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,570,6185,567,6585,473,040
TOTAL REPAYMENT OF DEBT 5,570,6185,567,6585,473,040
Total Expenditures 127,896,776138,472,571136,612,814

 

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 Budget5,090,0354,485,9564,530,7852,530,785
  Repayment of Debt41,68611,68600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,083,8162,200,6672,185,6812,185,681
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,138,2303,477,20900
      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 Cost12,01812,11912,96013,21612,996
Total Classroom Instruction7,0317,1037,5597,6597,557
Classroom-Salaries and Benefits6,7266,6267,2517,3137,284
Classroom-General Supplies and Textbooks243399220255200
Classroom-Purchased Services and Other6278889174
Total Support Services1,6971,7251,9161,9582,134
Support Services-Salaries and Benefits1,5581,5341,6951,7021,847
Total Administrative Costs1,3081,2661,2851,3331,258
Administration-Salaries and Benefits1,0901,0741,1041,1131,069
Total Operations and Maintenance of Plant1,7691,8061,9522,0141,803
Operations & Maintenance of Plant-Salary & Ben.1,0981,1071,1811,1881,060
Total Food Services Costs00000
Total Extracurricular Costs174180205209197
Total Equipment Costs4054417020
Employee Benefits as a % of Salaries26.925.82726.728.5

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 PARTICIPATES IN A VARIETY OF SHARED SERVICES WITH SEVERAL DI
  • FFERENT ORGANZIATIONS. SOME EXAMPLES ARE:
  • FRANLIN TOWNSHIP:
  • PERSONNEL FOR VEHICLE MAINTENANCE, SECURITY/POLICE SERVICES (RESOURCE OFF
  • OFFICERS). NATURAL RESOURCE FOR FUELING OF VEHICLES. PROPERTY/LAND FOR
  • DISTRICT'S ENVIRONMENTAL CENTER.
  • FRANKLIN TOWNSHIP SEWERAGE AUTHORITY:
  • MAINTEANANCE FOR THE PUMPING STATION AT THE HIGH SCHOOL.
  • US GOVERNMENT:
  • PERSONNEL FOR PROVIDING INSTRUCTIONAL JROTC PROGRAM.
  • VARIOUS BOARD'S OF EDUCATION AND COUNTY EDUCATIONAL COMMISSIONS:
  • ~JOINTURES FOR TRANSPORTAION FOR OUT OF DISTRICT STUDENTS.
  • ~JOINTURES FOR OT/PT/SPEECH SERVICES
  • ~JOINTURES FOR NON PUBLIC SERVICES
  • ~JOINT PURCHASING FURNITURE NEEDS
  • ~JOINT PURCHASING VIDEO EDUCATIONAL EQUIPMENT
  • VARIOUS PROFESSIONAL ORGANIZATIONS:
  • ~BIDDING / PURCHASING UTILIZING ED DATA SYSTEMS
  • ~PARTICIPATION IN TELECOMMUNICATIONS ACT PROGRAM
  • ~PARTICIPATION IN ACES PROGRAM FOR NATURAL GAS
  • ~PARTICIPATION IN ACES PROGRAM FOR ELETRIC GENERATION SERVICES

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,858,613 (A)
Estimated Net Taxable Valuation (as of 02/20/2009)9,615,436,536 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1217 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy113,331,653 (D)
Estimated Net Taxable Valuation (as of 02/20/2009)9,615,436,536 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1786 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,858,613 (G)
Estimated Equalized Valuation (as of 10/01/2008)9,484,491,293 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1372 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy113,331,653 (J)
Estimated Equalized Valuation (as of 10/01/2008)9,484,491,293 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1949 (L)