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User Friendly Budgets
2009

SOMERSET - NORTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,6712,7092,743
Pupils on Roll Regular Shared-Time384240
Pupils on Roll Reg Accr. Adult High Sch936965967
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Pupils on Roll - Special Full-Time389380380
Pupils on Roll - Special Shared-Time899
Private School Placements535050
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Pupils Sent to Contracted Preschool Prog829696
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog262021
Pupils Received100
Pupils in State Facilities474

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,905,059 3,130,605
Revenues from Local Sources:
Local Tax Levy 10-1210 26,293,674 25,814,619 25,814,619
Interest Earned on Capital Reserve Funds 10-1XXX 3,452 2,500 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 466,967 60,000 60,000
SUBTOTAL  26,764,093 25,877,119 25,877,119
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,916,092 0 0
Supplemental Core Curriculum Standards Aid 10-3112 1,770,073 0 0
Transportation Aid 10-3120 263,026 0 0
Special Education Aid 10-3130 1,705,359 0 0
Bilingual Education 10-3140 246,808 0 0
Aid for Adult and Post-Graduate Programs 10-3191 2,089,630 0 0
Extraordinary Aid 10-3131 85,861 0 0
Additional Formula Aid 10-3196 1,022,813 0 0
Other State Aids 10-3XXX 596,715 1,044,576 0
Categorical Special Education Aid 10-3132 0 1,765,009 1,827,850
Equalization Aid 10-3176 0 20,747,234 21,754,581
Categorical Security Aid 10-3177 0 826,737 885,446
Categorical Transportation Aid 10-3121 0 285,038 337,342
SUBTOTAL  17,696,377 24,668,594 24,805,219
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 77,376
SUBTOTAL  0 0 77,376
Adjustment for Prior Year Encumbrances  0 400,183 0
Actual Revenues (Over)/Under Expenditures  -1,380,361 0 0
TOTAL OPERATING BUDGET  43,080,109 52,850,955 53,890,319
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,823 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 1,823,276 0 0
Early Childhood Program Aid 20-3211 0 665,659 0
Demonstrably Effective Program Aid 20-3212 456,767 0 0
Preschool Education Aid 20-3218 0 0 676,020
Other Restricted Entitlements 20-32XX 861,439 206,191 159,963
TOTAL REVENUES FROM STATE SOURCES  3,141,482 871,850 835,983
Revenues from Federal Sources:
Title I 20-4411-4416 301,762 517,364 517,364
I.D.E.A. Part B (Handicapped) 20-4420-4429 880,338 803,265 803,265
Other 20-4XXX 231,924 207,333 207,067
TOTAL REVENUES FROM FEDERAL SOURCES  1,414,024 1,527,962 1,527,696
TOTAL GRANTS AND ENTITLEMENTS  4,560,329 2,399,812 2,363,679
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 76,522 21,001
Revenues from Local Sources:
Local Tax Levy 40-1210 1,749,462 1,306,138 1,367,940
Miscellaneous 40-1XXX 13,261 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,762,723 1,306,138 1,367,940
TOTAL LOCAL REPAYMENT OF DEBT  1,762,723 1,382,660 1,388,941
Actual Revenues (Over)/Under Expenditures  -371,000 0 0
TOTAL REPAYMENT OF DEBT  1,391,723 1,382,660 1,388,941
TOTAL REVENUES/SOURCES  49,032,161 56,633,427 57,642,939

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,632,23214,824,01615,433,821
Special Education 11-2XX-100-XXX2,874,4993,120,9243,116,408
Basic Skills/Remedial 11-230-100-XXX649,9621,042,374979,420
Bilingual Education 11-240-100-XXX675,167740,963833,035
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX161,220208,130227,295
School Sponsored Athletics 11-402-100-XXX490,538576,637637,078
Support Services:
Tuition 11-000-100-XXX2,836,1203,435,7373,851,544
Attendance and Social Work Services 11-000-211-XXX48,85652,49258,138
Health Services 11-000-213-XXX504,394542,919547,849
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217488,383685,525624,645
Guidance 11-000-218-XXX913,8261,052,6641,055,426
Child Study Teams 11-000-219-XXX1,172,6111,317,1091,407,158
Improvement of Instructional Services 11-000-221-XXX1,160,8751,353,8581,319,813
Educational Media Services - School Library 11-000-222-XXX633,096758,763801,934
Instructional Staff Training Services 11-000-223-XXX26,95377,44578,600
General Administration 11-000-230-XXX1,007,9741,239,5311,175,707
School Administration 11-000-240-XXX1,518,6691,595,3201,632,651
Central Svcs & Admin Info Technology 11-000-25X-XXX386,571407,103392,817
Operation and Maintenance of Plant Services 11-000-26X-XXX4,937,6725,343,0735,543,194
Student Transportation Services 11-000-270-XXX1,441,9411,477,2441,596,151
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,492,4387,636,7898,287,000
Food Services 11-000-310-XXX022,00022,000
Total Support Services Expenditures 23,570,37926,997,57228,394,627
TOTAL GENERAL CURRENT EXPENSE 41,053,99747,510,61649,621,684
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5002,500
Equipment 12-XXX-XXX-73X117,013594,528156,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,186,7873,917,4863,198,449
TOTAL CAPITAL EXPENDITURES 1,303,8004,514,5143,356,949
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX23,43870,98673,000
Total Summer School 23,43870,98673,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX370,886349,165368,500
Support Services 13-601-200-XXX318,166375,674390,165
Total Accredited Evening/Adult HS/Post-Grad. 689,052724,839758,665
TOTAL SPECIAL SCHOOLS 712,490795,825831,665
Transfer of Funds to Charter Schools 10-000-100-56X9,82230,00080,021
OPERATING BUDGET GRAND TOTAL 43,080,10952,850,95553,890,319
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,82300
Early Childhood Program Aid:
Instruction 20-218-100-XXX782,553553,715186,245
Support Services 20-218-200-XXX1,040,723111,944489,775
TOTAL PRESCHOOL EDUCATION AID 1,823,276665,659676,020
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX372,46800
Support Services 20-212-200-XXX84,29900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 456,76700
Other State Projects:
Instruction 20-217-100-XXX58,65300
Support Services 20-217-200-XXX628,34700
TOTAL TARA USED TO SUPPORT PROGRAMS 687,00000
Nonpublic Textbooks 20-XXX-XXX-XXX16,04025,54713,898
Nonpublic Auxiliary Services 20-XXX-XXX-XXX55,66671,61654,292
Nonpublic Handicapped Services 20-XXX-XXX-XXX69,09761,55063,293
Nonpublic Nursing Services 20-XXX-XXX-XXX22,15630,31818,760
Nonpublic Technology Initiative 20-XXX-XXX-XXX11,48017,1609,720
Total State Projects 3,141,482871,850835,983
Federal Projects:
Title I 20-XXX-XXX-XXX301,762517,364517,364
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX880,338803,265803,265
Other Special Projects 20-XXX-XXX-XXX231,924207,333207,067
Total Federal Projects 1,414,0241,527,9621,527,696
TOTAL GRANTS AND ENTITLEMENTS 4,560,3292,399,8122,363,679
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,391,7231,382,6601,388,941
TOTAL REPAYMENT OF DEBT 1,391,7231,382,6601,388,941
Total Expenditures 49,032,16156,633,42757,642,939

 

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 Budget908,510881,464861,602861,601
  Repayment of Debt-273,47797,52321,0010
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve92,320167,462169,962172,462
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,288,2415,015,8013,130,6040
      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 Cost11,72612,67013,84113,90414,104
Total Classroom Instruction6,7067,2798,0038,0398,149
Classroom-Salaries and Benefits6,4076,9427,5607,5687,807
Classroom-General Supplies and Textbooks179182226245232
Classroom-Purchased Services and Other119155218226111
Total Support Services1,9722,1112,3232,3292,326
Support Services-Salaries and Benefits1,7231,9672,1292,1322,139
Total Administrative Costs1,0921,1181,2091,2131,213
Administration-Salaries and Benefits843897914915946
Total Operations and Maintenance of Plant1,6451,8421,9271,9441,998
Operations & Maintenance of Plant-Salary & Ben.1,0531,1071,1261,1271,141
Total Food Services Costs70777
Total Extracurricular Costs244252296296325
Total Equipment Costs623916819150
Employee Benefits as a % of Salaries22.724.3252526.2

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 gasoline purchasing
  • Cooperative bid for energy through ACES
  • Coperative Bid for communication through ACT
  • Cooperative Bid for Property and Casulity Insurance Diploma Joint Fund
  • Cooperative Purchasing using ED-DATA Bid Services
  • Borough use of recreactional facilities

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,814,619 (A)
Estimated Net Taxable Valuation (as of 02/04/2009)1,795,932,934 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4374 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,182,559 (D)
Estimated Net Taxable Valuation (as of 02/04/2009)1,795,932,934 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5136 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,814,619 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,928,231,999 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3388 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,182,559 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,928,231,999 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4097 (L)