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User Friendly Budgets
2008

MIDDLESEX - JAMESBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time542555561
spacing
Pupils on Roll - Special Full-Time767583
Pupils on Roll - Special Shared-Time100
Private School Placements131414
spacing
Pupils Sent to Other Districts-Reg Prog198193192
Pupils Sent to Other Dists-Spec Ed Prog464439
Pupils in State Facilities422

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 220,991 73,271
Revenues from Local Sources:
Local Tax Levy 10-1210 6,420,859 6,375,527 6,547,012
Unrestricted Miscellaneous Revenues 10-1XXX 83,024 105,000 50,000
SUBTOTAL  6,503,883 6,480,527 6,597,012
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,984,604 1,984,604 0
Supplemental Core Curriculum Standards Aid 10-3112 162,488 162,488 0
Transportation Aid 10-3120 267,810 267,810 0
Special Education Aid 10-3130 619,687 619,687 0
Bilingual Education 10-3140 27,996 27,996 0
Stabilization Aid 10-3171 21,518 21,518 0
Extraordinary Aid 10-3131 64,386 0 100,101
Consolidated Aid 10-3195 93,481 93,481 0
Additional Formula Aid 10-3196 106,549 216,294 0
Other State Aids 10-3XXX 1,740 84,071 0
Categorical Special Education Aid 10-3132 0 0 459,574
Equalization Aid 10-3176 0 0 3,869,217
Categorical Security Aid 10-3177 0 0 116,743
Categorical Transportation Aid 10-3121 0 0 244,322
SUBTOTAL  3,350,259 3,477,949 4,789,957
Adjustment for Prior Year Encumbrances  0 29,522 0
Actual Revenues (Over)/Under Expenditures  96,530 0 0
TOTAL OPERATING BUDGET  9,950,672 10,208,989 11,460,240
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 53,760 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 35,427 0 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 23,535 0 0
Early Childhood Program Aid 20-3211 234,083 234,083 0
Demonstrably Effective Program Aid 20-3212 139,956 139,956 0
Preschool Education Aid 20-3218 0 0 54,230
Other Restricted Entitlements 20-32XX 22,173 109,500 0
TOTAL REVENUES FROM STATE SOURCES  455,174 483,539 54,230
Revenues from Federal Sources:
Title I 20-4411-4416 185,822 140,020 147,853
I.D.E.A. Part B (Handicapped) 20-4420-4429 220,108 190,842 182,943
Other 20-4XXX 45,020 39,300 36,618
TOTAL REVENUES FROM FEDERAL SOURCES  450,950 370,162 367,414
TOTAL GRANTS AND ENTITLEMENTS  959,884 853,701 421,644
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 125,862 211,947 257,181
TOTAL REVENUES FROM LOCAL SOURCES  125,862 211,947 257,181
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,087 102,989 124,907
TOTAL LOCAL REPAYMENT OF DEBT  197,949 314,936 382,090
Actual Revenues (Over)/Under Expenditures  22,565 0 0
TOTAL REPAYMENT OF DEBT  220,514 314,936 382,090
TOTAL REVENUES/SOURCES  11,131,070 11,377,626 12,263,974

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,871,4402,065,5312,313,656
Special Education 11-2XX-100-XXX513,002520,389598,816
Basic Skills/Remedial 11-230-100-XXX4,4004,400177,367
Bilingual Education 11-240-100-XXX41,41243,83488,556
Vocational Programs - Local 11-3XX-100-XXX24,86400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,43726,79030,790
School Sponsored Athletics 11-402-100-XXX017,45017,850
Support Services:
Tuition 11-000-100-XXX4,025,0313,924,0674,365,679
Health Services 11-000-213-XXX116,114123,246129,903
Students - Related & Extraordinary 11-000-216,217112,380125,994139,994
Guidance 11-000-218-XXX53,83460,60463,064
Child Study Teams 11-000-219-XXX112,616104,995136,272
Improvement of Instructional Services 11-000-221-XXX01,8007,600
Educational Media Services - School Library 11-000-222-XXX78,10281,286137,228
Instructional Staff Training Services 11-000-223-XXX6067,6009,560
General Administration 11-000-230-XXX218,126190,129190,129
School Administration 11-000-240-XXX219,120314,725314,725
Central Svcs & Admin Info Technology 11-000-25X-XXX0266,913270,109
Operation and Maintenance of Plant Services 11-000-26X-XXX568,270576,254644,409
Student Transportation Services 11-000-270-XXX682,715686,698720,024
Other Support Services 11-000-290-XXX177,62700
Personal Services - Employee Benefits 11-XXX-XXX-2XX917,297991,2841,085,205
Total Support Services Expenditures 7,281,8387,455,5958,213,901
TOTAL GENERAL CURRENT EXPENSE 9,753,39310,133,98911,440,936
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X54,80200
Facilities Acquisition and Construction Services 12-000-4XX-XXX142,47775,0000
TOTAL CAPITAL EXPENDITURES 197,27975,0000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX0019,304
Total Summer School 0019,304
TOTAL SPECIAL SCHOOLS 0019,304
OPERATING BUDGET GRAND TOTAL 9,950,67210,208,98911,460,240
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX53,76000
Early Childhood Program Aid:
Instruction 20-211-100-XXX236,109200,66220,809
Support Services 20-211-200-XXX33,40133,42133,421
TOTAL EARLY CHILDHOOD PROGRAM AID 269,510234,08354,230
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX92,04068,5050
Support Services 20-212-200-XXX71,45171,4510
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 163,491139,9560
Other State Projects:
Instruction 20-217-100-XXX0109,5000
TOTAL TARA USED TO SUPPORT PROGRAMS 0109,5000
Nonpublic Textbooks 20-XXX-XXX-XXX50200
Nonpublic Nursing Services 20-XXX-XXX-XXX59400
Other Special Projects 20-XXX-XXX-XXX21,07700
Total State Projects 455,174483,53954,230
Federal Projects:
Title I 20-XXX-XXX-XXX185,822140,020147,853
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX220,108190,842182,943
Other Special Projects 20-XXX-XXX-XXX45,02039,30036,618
Total Federal Projects 450,950370,162367,414
TOTAL GRANTS AND ENTITLEMENTS 959,884853,701421,644
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX220,514314,936382,090
TOTAL REPAYMENT OF DEBT 220,514314,936382,090
Total Expenditures 11,131,07011,377,62612,263,974

 

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 Budget191,019250,00079,0095,738
  Repayment of Debt22,567220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve347,715294,262294,262294,262
      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 Cost7,8518,8409,4039,5359,953
Total Classroom Instruction4,9075,5536,3156,3636,614
Classroom-Salaries and Benefits4,6295,3366,0716,1236,214
Classroom-General Supplies and Textbooks217159185182353
Classroom-Purchased Services and Other6158595846
Total Support Services9301,0739589281,006
Support Services-Salaries and Benefits779934776749799
Total Administrative Costs1,0161,1751,0601,2311,206
Administration-Salaries and Benefits806917816948923
Total Operations and Maintenance of Plant9341,0089759171,002
Operations & Maintenance of Plant-Salary & Ben.430459409401431
Total Food Services Costs00000
Total Extracurricular Costs6632727176
Total Equipment Costs8388000
Employee Benefits as a % of Salaries24.324.825.323.924.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • THE JAMESBURG SCHOOL DISTRICT CURRENTLY PARTICPATES IN THE FOLLOWING
  • SHARED SERVICES: FOOD SERVICE DIRECTOR - MONROE TOWNSHIP B.O.E;
  • ACES GAS CONSORTIUM - MIDDLESEX REGIONAL EDUCATIONAL SERVICES COMMISSION;
  • ACT TELEPHONE CONSORTIUM - MIDDLESEX REGIONAL EDUCATIONAL SERVICES COMM.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,547,012 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)240,408,095 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7233 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,804,193 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)240,408,095 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8303 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,547,012 (G)
Estimated Equalized Valuation (as of 12/31/2007)556,841,356 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1757 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,804,193 (J)
Estimated Equalized Valuation (as of 12/31/2007)556,841,356 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2219 (L)