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User Friendly Budgets
2009

SOMERSET - SOMERVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9862,0492,107
Pupils on Roll Regular Shared-Time393641
spacing
Pupils on Roll - Special Full-Time240245260
Pupils on Roll - Special Shared-Time293030
Private School Placements252021
spacing
Pupils Sent to Other Districts-Reg Prog10814
Pupils Sent to Other Dists-Spec Ed Prog242129
Pupils Received691721725
Pupils in State Facilities433

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,853,292 2,166,775
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 198,020
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 50,000 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 707,266
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 160,000 142,734
Revenues from Local Sources:
Local Tax Levy 10-1210 17,842,058 18,555,740 19,277,969
Tuition 10-1300 8,726,420 9,247,737 8,438,027
Interest Earned on Capital Reserve Funds 10-1XXX 14,942 1,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 353,081 125,000 53,042
SUBTOTAL  26,936,501 27,929,477 27,769,538
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,591,268 0 0
Supplemental Core Curriculum Standards Aid 10-3112 323,329 0 0
Transportation Aid 10-3120 140,843 0 0
Special Education Aid 10-3130 892,565 0 0
Bilingual Education 10-3140 55,256 0 0
Extraordinary Aid 10-3131 60,903 51,115 94,081
Consolidated Aid 10-3195 180,599 0 0
Additional Formula Aid 10-3196 280,942 0 0
Other State Aids 10-3XXX 356,248 0 0
Categorical Special Education Aid 10-3132 0 871,749 927,863
Equalization Aid 10-3176 0 4,328,999 4,537,630
Categorical Security Aid 10-3177 0 338,336 365,868
Categorical Transportation Aid 10-3121 0 159,551 152,206
SUBTOTAL  3,881,953 5,749,750 6,077,648
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,227 0 21,958
SUBTOTAL  6,227 0 21,958
Adjustment for Prior Year Encumbrances  0 507,712 0
Actual Revenues (Over)/Under Expenditures  -825,484 0 0
TOTAL OPERATING BUDGET  29,999,197 36,250,231 37,083,939
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 70,455 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 53,737 0
Early Childhood Program Aid 20-3211 1,088,437 0 0
Demonstrably Effective Program Aid 20-3212 384,480 0 0
Preschool Education Aid 20-3218 0 525,826 543,388
Other Restricted Entitlements 20-32XX 570,674 584,806 584,806
TOTAL REVENUES FROM STATE SOURCES  2,043,591 1,164,369 1,128,194
Revenues from Federal Sources:
Title I 20-4411-4416 351,096 349,538 349,538
I.D.E.A. Part B (Handicapped) 20-4420-4429 534,708 537,332 537,332
Other 20-4XXX 439,194 134,803 134,803
TOTAL REVENUES FROM FEDERAL SOURCES  1,324,998 1,021,673 1,021,673
TOTAL GRANTS AND ENTITLEMENTS  3,439,044 2,186,042 2,149,867
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 475,000 101,053
Transfers from Other Funds 40-5200 358,088 0 0
Transfers from Capital Reserve 40-5210 0 0 268,775
Revenues from Local Sources:
Local Tax Levy 40-1210 1,568,598 1,570,214 1,810,440
TOTAL REVENUES FROM LOCAL SOURCES  1,568,598 1,570,214 1,810,440
Revenues from State Sources:
Debt Service Aid Type II 40-3160 276,008 276,021 277,947
TOTAL LOCAL REPAYMENT OF DEBT  2,202,694 2,321,235 2,458,215
Actual Revenues (Over)/Under Expenditures  116,910 0 0
TOTAL REPAYMENT OF DEBT  2,319,604 2,321,235 2,458,215
TOTAL REVENUES/SOURCES  35,757,845 40,757,508 41,692,021
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 268,775
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,757,845 40,757,508 41,423,246

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,886,81111,788,43911,978,664
Special Education 11-2XX-100-XXX1,865,3912,312,5412,383,182
Basic Skills/Remedial 11-230-100-XXX18,19420,95014,300
Bilingual Education 11-240-100-XXX274,956291,300305,558
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX155,058185,806200,009
School Sponsored Athletics 11-402-100-XXX667,762744,715762,549
Before/After School Programs 11-421-XXX-XXX004,500
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00120,829
Support Services:
Tuition 11-000-100-XXX2,564,7072,649,1542,838,851
Attendance and Social Work Services 11-000-211-XXX36,78234,40038,300
Health Services 11-000-213-XXX260,784327,157307,972
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217230,111249,271301,279
Guidance 11-000-218-XXX744,597906,130871,783
Child Study Teams 11-000-219-XXX898,112946,301900,366
Improvement of Instructional Services 11-000-221-XXX472,342651,256585,121
Educational Media Services - School Library 11-000-222-XXX239,960292,913315,448
Instructional Staff Training Services 11-000-223-XXX32,70763,39462,830
General Administration 11-000-230-XXX774,8221,000,692885,000
School Administration 11-000-240-XXX1,171,1631,231,1171,298,221
Central Svcs & Admin Info Technology 11-000-25X-XXX583,904924,643838,807
Operation and Maintenance of Plant Services 11-000-26X-XXX2,483,7663,122,2303,068,620
Student Transportation Services 11-000-270-XXX650,863918,740958,608
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,835,1106,871,5377,157,847
Total Support Services Expenditures 16,979,73020,188,93520,429,053
TOTAL GENERAL CURRENT EXPENSE 29,847,90235,532,68636,198,644
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400198,020
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X26,86080,86498,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX114,169618,336300,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93300268,775
TOTAL CAPITAL EXPENDITURES 141,029700,200865,295
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X10,26617,34520,000
OPERATING BUDGET GRAND TOTAL 29,999,19736,250,23137,083,939
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX70,45500
Early Childhood Program Aid:
Instruction 20-218-100-XXX919,264477,294434,977
Support Services 20-218-200-XXX169,173102,269108,411
TOTAL PRESCHOOL EDUCATION AID 1,088,437579,563543,388
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX305,30500
Support Services 20-212-200-XXX79,17500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 384,48000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX74,05474,29074,290
Nonpublic Auxiliary Services 20-XXX-XXX-XXX151,538136,626136,626
Nonpublic Handicapped Services 20-XXX-XXX-XXX188,498221,648221,648
Nonpublic Nursing Services 20-XXX-XXX-XXX102,753100,282100,282
Nonpublic Technology Initiative 20-XXX-XXX-XXX52,40251,96051,960
Other Special Projects 20-XXX-XXX-XXX1,42900
Total State Projects 2,043,5911,164,3691,128,194
Federal Projects:
Title I 20-XXX-XXX-XXX351,096349,538349,538
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX534,708537,332537,332
Other Special Projects 20-XXX-XXX-XXX439,194134,803134,803
Total Federal Projects 1,324,9981,021,6731,021,673
TOTAL GRANTS AND ENTITLEMENTS 3,439,0442,186,0422,149,867
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,319,6042,321,2352,458,215
TOTAL REPAYMENT OF DEBT 2,319,6042,321,2352,458,215
Total Expenditures 35,757,84540,757,50841,692,021

 

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 Budget1,067,478660,887912,870714,850
  Repayment of Debt669,452552,542101,0530
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve578,642373,584326,794525,314
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,911,4344,020,0672,166,7750
      Tuition Reserve1,010,0001,110,000950,000100,000
      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 Cost12,24312,37314,11914,09713,827
Total Classroom Instruction7,2067,5068,3848,3538,324
Classroom-Salaries and Benefits6,8417,1637,9007,8407,834
Classroom-General Supplies and Textbooks239230336367328
Classroom-Purchased Services and Other127112148146163
Total Support Services1,7601,7802,0291,9881,887
Support Services-Salaries and Benefits1,6001,6701,8581,8161,716
Total Administrative Costs1,3691,3561,5701,6351,555
Administration-Salaries and Benefits1,0031,0471,1501,1281,183
Total Operations and Maintenance of Plant1,3231,2021,4761,4701,411
Operations & Maintenance of Plant-Salary & Ben.719482529515529
Total Food Services Costs00000
Total Extracurricular Costs435443499493497
Total Equipment Costs411273541
Employee Benefits as a % of Salaries28.330.93433.233.8

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 Somerville School District participates in a number of shared service
  • arangements including:
  • Somerset County Advisory Subcommittees: Regionalization/Consolidation,
  • Shared Services, Special Education Consolidation and Professional
  • Development
  • Bulk bidding and purchasing of natural gas and electricity through
  • consortia
  • Somerset County Energy Audit Program
  • Purchasing Agreement for Commodity Resale System with the County of
  • Somerset to complete various public works projects
  • Vehicle fuel and repairs with the County of Somerset
  • Joint transportation agreements with the Somerset County Educational
  • Services and Bridgewater and Branchurg Boards of Education
  • Bus inspection and repairs in collaboration with the Branchburg Board
  • of Education
  • Police services with the Borough of Somerville for the D.A.R.E. program
  • and for supervision at athletic and other special events
  • Borough use of Board of Education athletic fields and school facilities
  • Grant administration of nonpuplic school programs in collaboration with
  • the Somerset County Educational Services Commission
  • Use of County of Somerset athletic fields
  • Cooperative Pricing System Agreements with Educational Services
  • Commissions of Morris and Hunterdon for school, custodial, athletic,
  • office, and technology supplies

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,277,969 (A)
Estimated Net Taxable Valuation (as of 01/16/2009)661,052,475 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.9163 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,088,409 (D)
Estimated Net Taxable Valuation (as of 01/16/2009)661,052,475 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.1901 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,277,969 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,442,564,372 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3364 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,088,409 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,442,564,372 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4619 (L)