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User Friendly Budgets
2008

MIDDLESEX - DUNELLEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time9931,0111,030
spacing
Pupils on Roll - Special Full-Time978586
Pupils on Roll - Special Shared-Time133
Private School Placements888
spacing
Pupils Sent to Other Dists-Spec Ed Prog5910
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 21,162 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,668,256 8,022,126 8,126,326
Other Restricted Miscellaneous Revenues 10-1XXX 10,706 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 8,543 20,000 25,000
SUBTOTAL  7,687,505 8,042,126 8,151,326
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,571,466 2,571,466 0
Supplemental Core Curriculum Standards Aid 10-3112 257,940 257,940 0
Transportation Aid 10-3120 26,949 26,949 0
Special Education Aid 10-3130 575,141 575,141 0
Bilingual Education 10-3140 57,250 57,250 0
Extraordinary Aid 10-3131 29,566 0 25,507
Consolidated Aid 10-3195 124,642 124,642 0
Additional Formula Aid 10-3196 110,050 223,402 0
Other State Aids 10-3XXX 96,389 210,582 0
Categorical Special Education Aid 10-3132 0 0 605,160
Equalization Aid 10-3176 0 0 4,300,701
Categorical Security Aid 10-3177 0 0 167,373
Categorical Transportation Aid 10-3121 0 0 42,720
SUBTOTAL  3,849,393 4,047,372 5,141,461
Adjustment for Prior Year Encumbrances  0 130,787 0
Actual Revenues (Over)/Under Expenditures  -46,253 0 0
TOTAL OPERATING BUDGET  11,511,807 12,220,285 13,292,787
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,224 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 54,957 54,957 0
Other Restricted Entitlements 20-32XX 53,317 0 0
TOTAL REVENUES FROM STATE SOURCES  108,274 54,957 0
Revenues from Federal Sources:
Title I 20-4411-4416 259,626 167,626 134,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 216,192 210,120 168,100
Other 20-4XXX 56,103 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  531,921 377,746 302,100
TOTAL GRANTS AND ENTITLEMENTS  656,419 432,703 302,100
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 964,690 1,003,078 988,903
TOTAL REVENUES FROM LOCAL SOURCES  964,690 1,003,078 988,903
Revenues from State Sources:
Debt Service Aid Type II 40-3160 264,994 261,019 256,102
TOTAL LOCAL REPAYMENT OF DEBT  1,229,684 1,264,098 1,245,005
TOTAL REPAYMENT OF DEBT  1,229,684 1,264,098 1,245,005
TOTAL REVENUES/SOURCES  13,397,910 13,917,086 14,839,892

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,026,9214,208,3264,515,799
Special Education 11-2XX-100-XXX913,919907,993949,029
Basic Skills/Remedial 11-230-100-XXX87,90394,666128,598
Bilingual Education 11-240-100-XXX66,80878,076103,689
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX80,910104,984108,581
School Sponsored Athletics 11-402-100-XXX145,781223,336237,124
Community Services Programs/Operations 11-800-330-XXX37,03810,2150
Support Services:
Tuition 11-000-100-XXX614,133699,928895,230
Attendance and Social Work Services 11-000-211-XXX108,016186,173238,086
Health Services 11-000-213-XXX84,553100,583109,087
Students - Related & Extraordinary 11-000-216,217166,683188,311205,288
Guidance 11-000-218-XXX219,157229,345240,898
Child Study Teams 11-000-219-XXX232,823250,099255,268
Improvement of Instructional Services 11-000-221-XXX78,91584,924117,513
Educational Media Services - School Library 11-000-222-XXX125,675134,152142,222
Instructional Staff Training Services 11-000-223-XXX7933,4003,900
General Administration 11-000-230-XXX385,419384,895388,792
School Administration 11-000-240-XXX608,300633,505689,240
Central Svcs & Admin Info Technology 11-000-25X-XXX246,271265,242261,144
Operation and Maintenance of Plant Services 11-000-26X-XXX1,078,6291,296,2261,389,996
Student Transportation Services 11-000-270-XXX333,550343,752388,777
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,863,6671,789,4551,916,805
Total Support Services Expenditures 6,146,5846,589,9907,242,246
TOTAL GENERAL CURRENT EXPENSE 11,505,86412,217,58613,285,066
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,9432,6997,721
TOTAL CAPITAL EXPENDITURES 5,9432,6997,721
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 11,511,80712,220,28513,292,787
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX16,22400
Instructional Supplement Aid:
Instruction 20-214-100-XXX54,95754,9570
TOTAL INSTRUCTIONAL SUPPLEMENT AID 54,95754,9570
Other State Projects:
Nonpublic Handicapped Services 20-XXX-XXX-XXX48,84300
Other Special Projects 20-XXX-XXX-XXX4,47400
Total State Projects 108,27454,9570
Federal Projects:
Title I 20-XXX-XXX-XXX259,626167,626134,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX216,192210,120168,100
Other Special Projects 20-XXX-XXX-XXX56,10300
Total Federal Projects 531,921377,746302,100
TOTAL GRANTS AND ENTITLEMENTS 656,419432,703302,100
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,229,6841,264,0981,245,005
TOTAL REPAYMENT OF DEBT 1,229,6841,264,0981,245,005
Total Expenditures 13,397,91013,917,08614,839,892

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget222,732190,524190,524190,524
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,1779,85810,08210,23110,739
Total Classroom Instruction5,6365,9885,9415,9896,265
Classroom-Salaries and Benefits5,5005,8295,7295,7755,959
Classroom-General Supplies and Textbooks134154197198288
Classroom-Purchased Services and Other26151619
Total Support Services1,0581,1541,2791,2751,396
Support Services-Salaries and Benefits9191,0151,1241,0431,132
Total Administrative Costs1,3591,3991,3741,4021,441
Administration-Salaries and Benefits1,0811,1971,1831,1961,240
Total Operations and Maintenance of Plant8711,0291,1121,2071,273
Operations & Maintenance of Plant-Salary & Ben.78131136134151
Total Food Services Costs00000
Total Extracurricular Costs226252348349361
Total Equipment Costs06027
Employee Benefits as a % of Salaries23.82627.12424.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Transportation mainly provided through Educational Services Commission &
  • jointures with Piscataway.
  • Utilize MCRESC special education schools whenever possible.
  • Share athletic facilities with Boro of Dunellen.
  • Use of Educational Data Services for bidding.
  • Educational Risk Insurance Consortium (NJSBAIG) used for many distict
  • insurances. 2006-07 savings for Workers' Comp = $18,100.
  • Northern Middlesex Alliance pursuing transportation, grant writing,
  • curriculum development, special education,& maintencance shared services.
  • Health Insurance Fund was attempted, but no companies interested at this
  • time. Planning on an RFP in July again.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,126,326 (A)
Estimated Net Taxable Valuation (as of 01/07/2008)143,472,050 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1005.6640 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,115,229 (D)
Estimated Net Taxable Valuation (as of 01/07/2008)143,472,050 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1006.3533 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,126,326 (G)
Estimated Equalized Valuation (as of 10/01/2007)713,722,855 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1386 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,115,229 (J)
Estimated Equalized Valuation (as of 10/01/2007)713,722,855 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2771 (L)