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User Friendly Budgets
2010

MERCER - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,3272,4112,523
Pupils on Roll Regular Shared-Time030
spacing
Pupils on Roll - Special Full-Time316322338
Pupils on Roll - Special Shared-Time050
Private School Placements13150
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog232439
Pupils Received070

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 946,735 327,511
Revenues from Local Sources:
Local Tax Levy 10-1210 28,520,968 29,661,806 30,883,999
Tuition 10-1300 11,481 28,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,356 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 321,147 300,000 359,645
SUBTOTAL  28,855,952 29,990,306 31,244,144
Revenues from State Sources:
Extraordinary Aid 10-3131 229,682 0 200,000
Other State Aids 10-3XXX 20,906 0 0
Categorical Special Education Aid 10-3132 1,539,449 1,594,184 1,090,694
Equalization Aid 10-3176 229,782 131,234 135,385
Categorical Security Aid 10-3177 203,501 208,765 0
Categorical Transportation Aid 10-3121 714,190 953,464 0
SUBTOTAL  2,937,510 2,887,647 1,426,079
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 28,006 0
Equalization Aid - ARRA GSF 17-4521 0 1,084 0
SUBTOTAL  0 29,090 0
Adjustment for Prior Year Encumbrances  0 146,355 0
Actual Revenues (Over)/Under Expenditures  487,712 0 0
TOTAL OPERATING BUDGET  32,281,174 34,000,133 32,997,734
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,162 8,706 0
TOTAL REVENUES FROM STATE SOURCES  2,162 8,706 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 24,883
I.D.E.A. Part B (Handicapped) 20-4420-4429 382,421 446,375 379,419
Other 20-4XXX 7,236 57,262 20,588
TOTAL REVENUES FROM FEDERAL SOURCES  389,657 503,637 424,890
TOTAL GRANTS AND ENTITLEMENTS  391,819 512,343 424,890
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 21,703 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,333,481 4,351,668 4,357,593
TOTAL REVENUES FROM LOCAL SOURCES  4,333,481 4,351,668 4,357,593
Revenues from State Sources:
Debt Service Aid Type II 40-3160 197,868 85,316 72,285
TOTAL LOCAL REPAYMENT OF DEBT  4,553,052 4,436,984 4,429,878
Actual Revenues (Over)/Under Expenditures  -228,674 0 0
TOTAL REPAYMENT OF DEBT  4,324,378 4,436,984 4,429,878
TOTAL REVENUES/SOURCES  36,997,371 38,949,460 37,852,502
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,997,371 38,949,460 37,852,502

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,046,95811,461,53510,402,844
Special Education 11-2XX-100-XXX2,393,1793,194,9412,783,170
Basic Skills/Remedial 11-230-100-XXX370,656450,702445,282
Bilingual Education 11-240-100-XXX56,35161,37160,377
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX285,636250,306228,912
School Sponsored Athletics 11-402-100-XXX728,996846,161842,392
Support Services:
Tuition 11-000-100-XXX1,791,9421,385,9852,057,828
Attendance and Social Work Services 11-000-211-XXX3835,5005,500
Health Services 11-000-213-XXX374,587385,717384,094
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217398,941244,963674,772
Guidance 11-000-218-XXX503,206591,424562,160
Child Study Teams 11-000-219-XXX1,003,622946,279696,850
Improvement of Instructional Services 11-000-221-XXX437,944492,081395,660
Educational Media Services - School Library 11-000-222-XXX248,125260,469262,714
General Administration 11-000-230-XXX582,508648,939623,164
School Administration 11-000-240-XXX1,252,5411,319,1691,292,329
Central Svcs & Admin Info Technology 11-000-25X-XXX598,399627,769605,873
Operation and Maintenance of Plant Services 11-000-26X-XXX3,445,0893,593,1533,107,827
Student Transportation Services 11-000-270-XXX2,213,0182,250,9772,169,646
Other Support Services 11-000-290-XXX2,66700
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,446,8614,675,3405,313,191
Total Support Services Expenditures 17,299,83317,427,76518,151,608
TOTAL GENERAL CURRENT EXPENSE 32,181,60933,692,78132,914,585
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X018,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX77,862288,85282,649
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93321,70300
TOTAL CAPITAL EXPENDITURES 99,565307,35283,149
OPERATING BUDGET GRAND TOTAL 32,281,17434,000,13332,997,734
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX01,2800
Nonpublic Auxiliary Services 20-XXX-XXX-XXX04,8000
Nonpublic Nursing Services 20-XXX-XXX-XXX2,1621,7300
Nonpublic Technology Initiative 20-XXX-XXX-XXX08960
Total State Projects 2,1628,7060
Federal Projects:
Title II 20-XXX-XXX-XXX0024,883
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX382,421446,375379,419
Other Special Projects 20-XXX-XXX-XXX7,23657,26220,588
Total Federal Projects 389,657503,637424,890
TOTAL GRANTS AND ENTITLEMENTS 391,819512,343424,890
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,324,3784,436,9844,429,878
TOTAL REPAYMENT OF DEBT 4,324,3784,436,9844,429,878
Total Expenditures 36,997,37138,949,46037,852,502
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,975,66838,949,46037,852,502

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget640,430883,297793,297492,078
  Repayment of Debt-228,674000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve117,77698,42898,92899,428
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,115,775883,02726,2920
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,11210,47810,77910,98110,027
Total Classroom Instruction6,1846,3206,6456,7476,069
Classroom-Salaries and Benefits5,7536,0276,2796,3585,872
Classroom-General Supplies and Textbooks378280309325147
Classroom-Purchased Services and Other5314566451
Total Support Services1,1001,3081,2581,2841,275
Support Services-Salaries and Benefits9371,0621,1101,1321,063
Total Administrative Costs1,1251,0741,0901,1201,076
Administration-Salaries and Benefits893869899908890
Legal Costs00232931
Total Operations and Maintenance of Plant1,3001,3101,3051,3411,125
Operations & Maintenance of Plant-Salary & Ben.229148146150179
Total Food Services Costs00000
Total Extracurricular Costs379441458466454
Total Equipment Costs420770
Employee Benefits as a % of Salaries2123.923.523.428

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Misc Revenue70,000 Other building / event fees
Misc Revenue20,000 E-Rate
Misc Revenue28,000 Fee for regular education preschool
Misc Revenue105,000 Student Activity fees
Misc Reveune11,000 Interest on bank account
Misc Revenue125,645 Annual fees for facility rentals
Total Unusual Revenues359,645 
State Fee for bonding82,649 New fee from State for past construction
Total Unusual Appropriations82,649 

 

Shared Services
  • Ed Data Services for purchasing
  • Interlocal agreement with township for fuel
  • Interlocal agreement with East Windsor for vehicle maintenance
  • Insurance JIFF w/ SAIF
  • Insurance JIFF w/ NJSBAIG for workers compensation insurance
  • ACES for electric and natural gas purchases
  • Tuition agreements with other LEAs for Special Education

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,883,999 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)2,534,469,725 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2186 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,241,592 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)2,534,469,725 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3905 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,883,999 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,607,135,773 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1846 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,241,592 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,607,135,773 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3517 (L)

 

Administrative Salaries
Employee Name: Dr. Kathie Foster 
Job TitleAssistant Superintendent 
Base Annual Salary144,231 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days22 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount47,394 
  Description of: 
   Buyback of Sick Days at the End of ContractMust retire from district 
   Buyback of Vacation Days at the End of ContractMaximum of 62 days upon separation 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert DeVita 
Job TitleBusiness Administrator 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2010 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 11 
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount11,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax of 22 days upon separation 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Steve Mayer 
Job TitleSuperintendent 
Base Annual Salary175,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances6,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,808 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMaximum of 22 days upon separation 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments