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User Friendly Budgets
2009

SOMERSET - GREEN BROOK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time866859851
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Pupils on Roll - Special Full-Time109120109
Private School Placements968
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Pupils Sent to Other Districts-Reg Prog354325355
Pupils Sent to Other Dists-Spec Ed Prog435058
Pupils Received355

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 610,326 539,686
Transfers from Other Funds 10-5200 57,103 0 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,568,154 18,071,689 18,554,000
Tuition 10-1300 74,461 21,300 74,635
Transportation Fees from Other LEAs 10-1420-1440 128,643 50,000 61,243
Interest Earned on Capital Reserve Funds 10-1XXX 10,438 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 164,354 79,846 79,849
SUBTOTAL  17,946,050 18,222,835 18,769,727
Revenues from State Sources:
Transportation Aid 10-3120 294,108 0 0
Special Education Aid 10-3130 443,389 0 0
Bilingual Education 10-3140 19,802 0 0
Stabilization Aid 10-3171 59,887 0 0
Extraordinary Aid 10-3131 41,638 59,137 0
Consolidated Aid 10-3195 134,188 0 0
Additional Formula Aid 10-3196 61,782 0 0
Other State Aids 10-3XXX 140,332 0 0
Categorical Special Education Aid 10-3132 0 813,444 742,673
Equalization Aid 10-3176 0 4,852 0
Categorical Security Aid 10-3177 0 108,091 107,823
Categorical Transportation Aid 10-3121 0 456,342 532,233
SUBTOTAL  1,195,126 1,441,866 1,382,729
Adjustment for Prior Year Encumbrances  0 390,205 0
Actual Revenues (Over)/Under Expenditures  -112,553 0 0
TOTAL OPERATING BUDGET  19,085,726 20,665,232 20,842,142
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,529 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 1,612 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 258,544 258,544
Other 20-4XXX 249,607 16,500 0
TOTAL REVENUES FROM FEDERAL SOURCES  251,219 275,044 258,544
TOTAL GRANTS AND ENTITLEMENTS  261,748 275,044 258,544
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 43,681 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,331,628 1,442,516 1,526,357
Miscellaneous 40-1XXX 193,680 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,525,308 1,442,516 1,526,357
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,876 72,320 73,440
TOTAL LOCAL REPAYMENT OF DEBT  1,598,184 1,558,517 1,599,797
Actual Revenues (Over)/Under Expenditures  -43,680 0 0
TOTAL REPAYMENT OF DEBT  1,554,504 1,558,517 1,599,797
TOTAL REVENUES/SOURCES  20,901,978 22,498,793 22,700,483

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,124,6654,332,1734,504,146
Special Education 11-2XX-100-XXX983,9271,047,3801,013,684
Basic Skills/Remedial 11-230-100-XXX29,63443,67133,283
Bilingual Education 11-240-100-XXX48,74450,62052,294
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,48823,62024,782
School Sponsored Athletics 11-402-100-XXX49,09247,80753,396
Other Instructional Programs 11-4XX-100-XXX78,29297,81794,560
Community Services Programs/Operations 11-800-330-XXX8273,1002,000
Support Services:
Tuition 11-000-100-XXX5,980,8546,284,9436,592,683
Attendance and Social Work Services 11-000-211-XXX36,07839,16240,417
Health Services 11-000-213-XXX237,411251,456237,942
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217142,767165,925216,851
Guidance 11-000-218-XXX84,69288,68193,163
Child Study Teams 11-000-219-XXX200,485400,362344,054
Improvement of Instructional Services 11-000-221-XXX282,450288,115292,500
Educational Media Services - School Library 11-000-222-XXX142,135180,177239,898
Instructional Staff Training Services 11-000-223-XXX32,60168,63078,803
General Administration 11-000-230-XXX346,972398,526407,184
School Administration 11-000-240-XXX477,755551,008567,050
Central Svcs & Admin Info Technology 11-000-25X-XXX397,309462,843401,744
Operation and Maintenance of Plant Services 11-000-26X-XXX1,295,4301,483,2131,586,948
Student Transportation Services 11-000-270-XXX1,312,7661,358,1391,255,019
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,195,4442,612,6672,535,644
Total Support Services Expenditures 13,165,14914,633,84714,889,900
TOTAL GENERAL CURRENT EXPENSE 18,499,81820,280,03520,668,045
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X169,65383,19775,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX416,255302,00099,097
TOTAL CAPITAL EXPENDITURES 585,908385,197174,097
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,085,72620,665,23220,842,142
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,52900
Federal Projects:
Title VI 20-XXX-XXX-XXX1,61200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0258,544258,544
Other Special Projects 20-XXX-XXX-XXX249,60716,5000
Total Federal Projects 251,219275,044258,544
TOTAL GRANTS AND ENTITLEMENTS 261,748275,044258,544
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,554,5041,558,5171,599,797
TOTAL REPAYMENT OF DEBT 1,554,5041,558,5171,599,797
Total Expenditures 20,901,97822,498,79322,700,483

 

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 Budget392,040450,880510,571394,571
  Repayment of Debt143,68100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve277,293287,730292,230292,230
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve595,0171,018,703423,6860
      Tuition Reserve0116,000116,000116,000
      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 Cost10,95511,37512,38412,89013,336
Total Classroom Instruction6,6356,7088,1068,3158,532
Classroom-Salaries and Benefits6,0896,3027,7687,8848,069
Classroom-General Supplies and Textbooks490387298388411
Classroom-Purchased Services and Other5620394452
Total Support Services1,2561,4031,3951,5141,608
Support Services-Salaries and Benefits9651,0461,0511,0531,143
Total Administrative Costs1,4291,4781,3261,4241,415
Administration-Salaries and Benefits1,0941,1899829971,048
Total Operations and Maintenance of Plant1,3271,4551,4391,5151,653
Operations & Maintenance of Plant-Salary & Ben.635641553562649
Total Food Services Costs00000
Total Extracurricular Costs8784727381
Total Equipment Costs123173828578
Employee Benefits as a % of Salaries26.827.430.130.128.7

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
  • Jointures for bus routes
  • Tuition students accepted from other districts
  • Participate in e-rate, ACES
  • Grant of $1M from Somerset County to construct new track. Will be bid by
  • county with 3 other districts.
  • Township assists with snow removal.
  • Member of joint insurance fund.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,554,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,467,984,470 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2639 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,080,357 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,467,984,470 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3679 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,554,000 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,575,187,053 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1779 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,080,357 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,575,187,053 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2748 (L)