County budget brief

Somerset County district budgets

Somerset County has 19 latest-year UFB district rows, $1.4B in proposed operating budgets, and 50,934 UFB on-roll students. The county average NJDOE comparative cost is $24,879, with a range of $19,197 to $32,638. The operating-revenue model is mostly local.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

19UFB district rows

$1.4Bproposed operating budgets

50,934UFB on-roll students

$24,879mean NJDOE comparative cost

78% / 18%local / state operating revenue

What stands out

Cost rangeSomerset Co Vocational has the county's highest published comparative cost at $32,638.

Real movementManville Boro has the largest first-to-latest real comparative-cost movement at +$7,582.

Current proposalLatest-file proposed operating budgets change +$67.4M versus revised/current rows; Somerset Co Ed Serv Comm has the strongest proposal signal (UFB denominator moves, operating +$12.7M).

Funding modelOperating revenue is 78% local, 18% state, with 2% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Somerset County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
Outside-operating familyAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	3 of 19 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Hillsborough TwpCapital, facilities, and debt: Capital, facilities, and debt moved +$31.0M since 2019-20.Local taxes and local sources represents 86% of operating scale.Somerville BoroCapital, facilities, and debt: Capital, facilities, and debt changes -$8.5M in the latest file.Transfers and tuition moved -$2.0M since 2019-20.Local taxes and local sources represents 54% of operating scale.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Current proposal changeWhat does the latest proposed budget column change right now?	1 county district row out of 19 has this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Somerset Co Ed Serv CommOperating budget changes +$12.7M.published comparative-cost row changes n/a.largest revenue driver is Local revenue (+$10.6M).largest use driver is General current (+$10.5M).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
Fund balance/reserve familyIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	1 county district row out of 19 has this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Bedminster TwpFund balance and reserves: Fund balance and reserves changes -$6.4M in the latest file.State aid sits -15 pts vs county average.Local taxes and local sources represents 86% of operating scale.	Frame Fund-balance, reserve, and carryover source-family rows beside recap balances, proposal movement, and recurrence checks.Pull Fund-balance appropriation notes, reserve withdrawal rows, recap schedules, board minutes, and audit or ACFR schedules.Check whether the fund-balance or reserve row is recurring support, a one-year bridge, restricted, or paired with close-year balances.	Do not call planned source-family rows audited cash stress, recurring revenue, or a structural deficit by themselves.	One-time brief Source map District index
Cost positionWhy does this district sit high on the published comparative-cost line?	2 of 19 county district rows have this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group?	Somerset Co VocationalPublished comparative cost is $32,638.rank #30 statewide and #1 inside Somerset County.real comparative-cost movement is -$8,649.Warren TwpPublished comparative cost is $29,097.rank #55 statewide and #3 inside Somerset County.real comparative-cost movement is -$2,180.	Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank.	Do not turn comparative cost into waste, quality, or adequacy by itself.	Cost brief Comparison atlas District index
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	4 of 19 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	South Bound BrookState aid: State aid moved +$2.3M since 2019-20.Transfers and tuition changes +$405,212 in the latest file.Local taxes and local sources represents 46% of operating scale.Bound Brook BoroLocal taxes and local sources: Local taxes and local sources sits -47 pts vs county average.Special revenue funds changes -$2.0M in the latest file.State aid represents 67% of operating scale.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Balances and reservesDoes the close-year cushion change the budget interpretation?	1 county district row out of 19 has this as the first-read lane.Primary route: Read side-file context: Which balances, reserves, unusual items, shared services, or listed roles change the story?	Bridgewater-Raritan RegDriver: Large real balance growth.estimated balances/reserves are $37.6M, 20% of operating-budget scale.largest category is Capital reserve.real movement is +$18.6M.	Frame Recap close-year balances and reserves, plus one-time source rows and local peer scale.Pull Recap balance rows, audit or ACFR reserve schedules, board reserve actions, and budget notes.Check what is restricted, recurring, planned drawdown, cushion, or close-year projection.	Do not read recap balances as current operating appropriations or spendable cash.	One-time brief Source map District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	16 county district rows have generated source-family signals.peer gap (1); current scale (15)	Bound Brook BoroLocal taxes and local sources sits -47 pts vs county average · Peer gapSomerset Co VocationalLocal taxes and local sources represents 160% of operating scale · Current scaleBridgewater-Raritan RegLocal taxes and local sources represents 93% of operating scale · Current scale	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Source map
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	6 county district rows have generated source-family signals.proposal move (4); real movement (2)	Hillsborough TwpCapital, facilities, and debt moved +$31.0M since 2019-20 · Real movementSomerville BoroCapital, facilities, and debt changes -$8.5M in the latest file · Proposal moveManville BoroCapital, facilities, and debt changes -$7.3M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	7 county district rows have generated source-family signals.real movement (1); peer gap (3); current scale (3)	South Bound BrookState aid moved +$2.3M since 2019-20 · Real movementBedminster TwpState aid sits -15 pts vs county average · Peer gapSomerset Hills RegionalState aid sits -14 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	3 county district rows have generated source-family signals.real movement (1); proposal move (1); peer gap (1)	Somerville BoroTransfers and tuition moved -$2.0M since 2019-20 · Real movementSouth Bound BrookTransfers and tuition changes +$405,212 in the latest file · Proposal moveGreen Brook TwpTransfers and tuition sits +17 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Transfer and tuition rows often identify the districts where money leaves the district-run setting.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Current proposal Real movement
Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources?	3 county district rows have generated source-family signals.proposal move (2); real movement (1)	Bedminster TwpFund balance and reserves changes -$6.4M in the latest file · Proposal moveMontgomery TwpFund balance and reserves changes +$3.4M in the latest file · Proposal moveGreen Brook TwpFund balance and reserves moved +$3.4M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Reserve and fund-balance rows are context signals, not recurring operating revenue.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	One-time brief Category atlas Current proposal Real movement Source map
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	1 county district row has generated source-family signals.proposal move (1)	Bound Brook BoroSpecial revenue funds changes -$2.0M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Somerset ranges from $19,197 to $32,638 on NJDOE comparative cost, a $13,441 spread around a $24,879 county mean.	Somerset Co Vocational$32,638 · highest county costHillsborough Twp$19,197 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	19 county rows have latest-file proposal comparisons; proposed operating budgets change +$67.4M versus revised/current rows.	Somerset Co Ed Serv Comm+$12.7M · UFB denominator movesFranklin Twp+$13.5M · General current	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 78% local and 18% state; weighted tax levy per UFB on-roll is $20,123.	Somerset Co Vocational$44,218 · highest tax levy per UFB on-rollSomerset Co Ed Serv Comm96% · highest local operating shareBound Brook Boro64% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is 2%; school-based budgeting share is 0%; outside-operating scale should be checked separately from recurring operating budget.	Franklin Twp10% · largest charter/Renaissance transfer shareNo matching rowNot available in the latest UFB load.Manville Boro12% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $24,879; the largest positive district movement is +$7,582 and the largest decline is -$8,649.	Manville Boro+$7,582 · largest first-to-latest real cost increaseSomerset Co Vocational-$8,649 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 50,934; sent-placement and special-education planning-row scales can change a per-student read.	Bedminster Twp56% · largest sent-placement shareSomerset Co Ed Serv Comm68% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	11 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $42.6M.	South Bound Brook11% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Bridgewater-Raritan Reg61 · most indexed side-file rowsNorth Plainfield Boro$7.9M · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Somerset ranges from $19,197 to $32,638 on NJDOE comparative cost per pupil.	Somerset Co Vocational$32,638 · highest county cost Hillsborough Twp$19,197 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $24,879; district movement should be checked in 2025 dollars.	Manville Boro+$7,582 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	19 county rows have latest-file proposal comparisons; proposed operating budgets change +$67.4M versus revised/current budget rows.	Somerset Co Ed Serv Comm+$12.7M · UFB denominator moves Franklin Twp+$13.5M · General current	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 78% local and 18% state on an operating-budget-weighted basis.	Somerset Co Ed Serv Comm96% · highest local operating share Bound Brook Boro64% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is 2%; school-based budgeting share is 0%.	Franklin Twp10% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 50,934; placement and side-file rows can change per-student interpretation.	Bedminster Twp56% · largest sent-placement share Bridgewater-Raritan Reg61 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (19), Locally funded (14), One-time support (11).	Somerset Co Vocational$32,638 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Somerset Co VocationalHigh comparative cost, Locally funded, High tax effort, Side-file context	$32,638#1 county · #30 NJ	-$8,649-21% since first loaded cost row	88% local / 8% statetax levy per UFB on-roll $44,218	General currenttransfers 0%; school-based n/a; special revenue scale 8%	UFB on-roll 322sent placements 0%; special education 40%; side rows 26
Bedminster TwpHigh comparative cost, Rising real cost, Locally funded, High tax effort, Placement load, One-time support, Side-file context	$32,329#2 county · #36 NJ	+$3,98914% since first loaded cost row	86% local / 6% statetax levy per UFB on-roll $44,056	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 416sent placements 56%; special education 13%; side rows 29
Warren TwpHigh comparative cost, Locally funded, High tax effort, Side-file context	$29,097#3 county · #55 NJ	-$2,180-7% since first loaded cost row	91% local / 6% statetax levy per UFB on-roll $29,285	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 1,674sent placements 1%; special education 17%; side rows 34
Green Brook TwpLocally funded, High tax effort, Placement load, One-time support, Side-file context	$25,959#4 county · #106 NJ	+$2,91813% since first loaded cost row	83% local / 7% statetax levy per UFB on-roll $36,380	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 712sent placements 52%; special education 13%; side rows 30
Somerset Hills RegionalLocally funded, One-time support, Side-file context	$25,909#5 county · #107 NJ	+$2,88913% since first loaded cost row	87% local / 5% statetax levy per UFB on-roll $22,708	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 1,610sent placements 3%; special education 15%; side rows 38
Manville BoroRising real cost, Placement load, One-time support, Side-file context	$25,845#6 county · #110 NJ	+$7,58242% since first loaded cost row	35% local / 60% statetax levy per UFB on-roll $9,688	General currenttransfers <1%; school-based n/a; special revenue scale 12%	UFB on-roll 1,616sent placements 8%; special education 15%; side rows 39
Branchburg TwpLocally funded, High tax effort, Placement load, Side-file context	$25,585#7 county · #117 NJ	+$3131% since first loaded cost row	86% local / 8% statetax levy per UFB on-roll $34,585	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 1,401sent placements 45%; special education 16%; side rows 34
Watchung Hills RegionalLocally funded, Outside-operating scale, Side-file context	$25,285#8 county · #126 NJ	+$2,22610% since first loaded cost row	91% local / 6% statetax levy per UFB on-roll $22,268	General currenttransfers 0%; school-based n/a; special revenue scale 2%	UFB on-roll 1,627sent placements 4%; special education 14%; side rows 43
Watchung BoroLocally funded, One-time support, Side-file context	$24,712#9 county · #146 NJ	+$1,7438% since first loaded cost row	84% local / 9% statetax levy per UFB on-roll $22,538	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 674sent placements 0%; special education 11%; side rows 30
North Plainfield BoroPlacement load, One-time support, Outside-operating scale, Side-file context	$24,238#10 county · #166 NJ	+$3,30416% since first loaded cost row	30% local / 63% statetax levy per UFB on-roll $9,010	General currenttransfers 3%; school-based n/a; special revenue scale 7%	UFB on-roll 3,705sent placements 7%; special education 15%; side rows 38
Franklin TwpLocally funded, Charter/Renaissance transfers, Side-file context	$23,761#11 county · #186 NJ	+$5222% since first loaded cost row	87% local / 11% statetax levy per UFB on-roll $21,133	General currenttransfers 10%; school-based n/a; special revenue scale 9%	UFB on-roll 8,493sent placements 3%; special education 17%; side rows 54
Somerville BoroOne-time support, Side-file context	$23,509#12 county · #199 NJ	+$1,9749% since first loaded cost row	74% local / 19% statetax levy per UFB on-roll $12,643	General currenttransfers <1%; school-based n/a; special revenue scale 6%	UFB on-roll 2,068sent placements 1%; special education 15%; side rows 45
Bernards TwpLocally funded, One-time support, Side-file context	$22,790#13 county · #243 NJ	+$7163% since first loaded cost row	83% local / 10% statetax levy per UFB on-roll $21,100	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 4,676sent placements 1%; special education 12%; side rows 50
Montgomery TwpLocally funded, One-time support, Side-file context	$22,203#14 county · #272 NJ	+$2421% since first loaded cost row	84% local / 9% statetax levy per UFB on-roll $20,876	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 4,388sent placements 1%; special education 11%; side rows 39
Bound Brook BoroRising real cost, One-time support, Side-file context	$22,150#15 county · #276 NJ	+$4,72327% since first loaded cost row	31% local / 64% statetax levy per UFB on-roll $6,215	General currenttransfers 1%; school-based n/a; special revenue scale 5%	UFB on-roll 2,292sent placements 2%; special education 16%; side rows 41
Bridgewater-Raritan RegLocally funded, Side-file context	$21,994#16 county · #286 NJ	+$5373% since first loaded cost row	89% local / 9% statetax levy per UFB on-roll $22,116	General currenttransfers <1%; school-based n/a; special revenue scale 2%	UFB on-roll 7,507sent placements 3%; special education 15%; side rows 61
South Bound BrookPlacement load, One-time support, Side-file context	$20,615#17 county · #380 NJ	+$3,28719% since first loaded cost row	46% local / 42% statetax levy per UFB on-roll $16,279	General currenttransfers 1%; school-based n/a; special revenue scale 1%	UFB on-roll 474sent placements 33%; special education 14%; side rows 29
Hillsborough TwpLocally funded, Outside-operating scale, Side-file context	$19,197#18 county · #474 NJ	-$123-1% since first loaded cost row	85% local / 11% statetax levy per UFB on-roll $20,355	General currenttransfers <1%; school-based n/a; special revenue scale 1%	UFB on-roll 7,102sent placements 1%; special education 19%; side rows 46
Somerset Co Ed Serv CommLocally funded, Side-file context	n/an/a	n/an/a since first loaded cost row	96% local / n/a statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale 1%	UFB on-roll 177sent placements 0%; special education 68%; side rows 17

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.