>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>MIDDLESEX CO VOCATIONAL

User Friendly Budgets
2008

MIDDLESEX - MIDDLESEX CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,2781,3081,320
Pupils on Roll Regular Shared-Time41310
Pupils on Roll Reg Accr. Adult High Sch134156150
spacing
Pupils on Roll - Special Full-Time476464461
Pupils on Roll - Special Shared-Time282241253
Post-Secondary - Full Time339278270

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,305,500 1,150,000
Revenues from Local Sources:
County Tax Levy 10-1210 24,483,808 25,055,654 25,581,630
Tuition from LEAs 10-1310 727,864 416,000 427,000
Other Tuition 10-1320-1340 0 300,895 289,450
Interest Earned on Capital Reserve Funds 10-1XXX 464,981 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 2,240,016 772,146 960,412
SUBTOTAL  27,916,669 26,544,695 27,258,492
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,788,463 2,788,463 0
Special Education Aid 10-3130 2,320,167 2,320,167 0
Bilingual Education 10-3140 51,392 51,392 0
Stabilization Aid 10-3171 616,902 616,902 0
County Vocational Education Program Aid 10-3180 3,214,207 3,214,207 0
Post-Secondary Vocational Program Aid 10-3192 570,615 570,615 0
Consolidated Aid 10-3195 651,127 316,609 0
Additional Formula Aid 10-3196 0 679,072 0
Other State Aids 10-3XXX 0 0 180,453
Categorical Special Education Aid 10-3132 0 0 1,014,213
Equalization Aid 10-3176 0 0 12,128,177
Categorical Security Aid 10-3177 0 0 412,817
SUBTOTAL  10,212,873 10,557,427 13,735,660
Adjustment for Prior Year Encumbrances  0 4,387,738 0
Actual Revenues (Over)/Under Expenditures  -1,588,518 0 0
TOTAL OPERATING BUDGET  36,541,024 43,795,360 42,144,152
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 172,552 157,973 200,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 23,446 0
Demonstrably Effective Program Aid 20-3212 1,326,424 1,272,249 0
Other Restricted Entitlements 20-32XX 40,445 524,785 30,000
TOTAL REVENUES FROM STATE SOURCES  1,366,869 1,820,480 30,000
Revenues from Federal Sources:
Title I 20-4411-4416 405,870 398,013 350,000
Title VI 20-4417-4418 0 2,748 5,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 500,349 630,529 500,000
Vocational Education 20-4430 579,402 560,987 520,000
Other 20-4XXX 476,660 367,518 55,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,962,281 1,959,795 1,430,000
TOTAL GRANTS AND ENTITLEMENTS  3,501,702 3,938,248 1,660,000
TOTAL REVENUES/SOURCES  40,042,726 47,733,608 43,804,152

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,367,8524,685,3075,131,542
Basic Skills/Remedial 11-230-100-XXX39,69448,50048,500
Bilingual Education 11-240-100-XXX101,729142,445148,130
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX125,595130,350130,350
School Sponsored Athletics 11-402-100-XXX284,839311,812311,600
Support Services:
Health Services 11-000-213-XXX416,838470,750511,200
Students - Related & Extraordinary 11-000-216,217146,077157,955167,925
Guidance 11-000-218-XXX777,896799,4431,088,142
Child Study Teams 11-000-219-XXX872,085901,629924,491
Improvement of Instructional Services 11-000-221-XXX554,729668,200657,723
Educational Media Services - School Library 11-000-222-XXX348,943419,159400,185
Instructional Staff Training Services 11-000-223-XXX85,467102,301107,777
General Administration 11-000-230-XXX1,084,3151,220,5571,351,375
School Administration 11-000-240-XXX2,311,5882,517,7382,623,398
Central Svcs & Admin Info Technology 11-000-25X-XXX1,234,0141,361,4511,338,154
Operation and Maintenance of Plant Services 11-000-26X-XXX6,001,8036,383,1976,620,764
Student Transportation Services 11-000-270-XXX159,952156,500176,500
Other Support Services 11-000-290-XXX1191,0001,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,686,8016,298,5606,631,621
Food Services 11-000-310-XXX89,00058,85058,850
Total Support Services Expenditures 19,769,62721,517,29022,659,105
TOTAL GENERAL CURRENT EXPENSE 31,745,29234,619,54936,998,904
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X609,262590,764400,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,878,5736,272,0622,290,000
TOTAL CAPITAL EXPENDITURES 2,487,8356,862,8262,690,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX31,94137,25040,500
Support Services 13-422-200-XXX9,00015,00015,500
Total Summer School 40,94152,25056,000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX73,80257,35072,350
Support Services 13-601-200-XXX19,15326,05021,550
Total Accredited Evening/Adult HS/Post-Grad. 92,95583,40093,900
Vocational Evening - Local:
Instruction 13-629-100-XXX620,800583,738692,325
Support Services 13-629-200-XXX515,884487,696518,826
Total Vocational Evening - Local 1,136,6841,071,4341,211,151
TOTAL SPECIAL SCHOOLS 2,307,8972,312,9852,455,248
OPERATING BUDGET GRAND TOTAL 36,541,02443,795,36042,144,152
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX172,552157,973200,000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX882,808879,7500
Support Services 20-212-200-XXX443,616415,9450
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,326,4241,295,6950
Other State Projects:
Instruction 20-217-100-XXX0311,8500
Support Services 20-217-200-XXX032,6500
TOTAL TARA USED TO SUPPORT PROGRAMS 0344,5000
Vocational Education 20-XXX-XXX-XXX037,31730,000
Other Special Projects 20-XXX-XXX-XXX40,445142,9680
Total State Projects 1,366,8691,820,48030,000
Federal Projects:
Title I 20-XXX-XXX-XXX405,870398,013350,000
Title VI 20-XXX-XXX-XXX02,7485,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX500,349630,529500,000
Vocational Education 20-XXX-XXX-XXX579,402560,987520,000
Other Special Projects 20-XXX-XXX-XXX476,660367,51855,000
Total Federal Projects 1,962,2811,959,7951,430,000
TOTAL GRANTS AND ENTITLEMENTS 3,501,7023,938,2481,660,000
REPAYMENT OF DEBT
Total Expenditures 40,042,72647,733,60843,804,152

 

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 Budget4,355,0014,489,4432,358,9431,208,943
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve575,512000
      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 Cost16,39616,11616,36417,09217,373
Total Classroom Instruction8,1547,7967,9888,3678,386
Classroom-Salaries and Benefits7,3997,1227,2197,4837,579
Classroom-General Supplies and Textbooks478425483585514
Classroom-Purchased Services and Other277250286299293
Total Support Services2,0672,1072,1642,2442,263
Support Services-Salaries and Benefits1,9892,0242,0562,1102,147
Total Administrative Costs2,6612,6302,6932,8092,922
Administration-Salaries and Benefits2,2092,1382,1932,2562,354
Total Operations and Maintenance of Plant3,1093,0993,0653,2083,327
Operations & Maintenance of Plant-Salary & Ben.1,2921,2331,2971,3341,418
Total Food Services Costs2942262727
Total Extracurricular Costs226231233239239
Total Equipment Costs181289223271183
Employee Benefits as a % of Salaries25.925.3262626.1

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.