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User Friendly Budgets
2008

MIDDLESEX - NEW BRUNSWICK CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time5,9705,9406,207
Pupils on Roll Reg Accr. Adult High Sch301356375
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Pupils on Roll - Special Full-Time1,0601,0301,072
Pupils on Roll - Special Shared-Time51010
Private School Placements1097684
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Pupils Sent to Contracted Preschool Prog1,0971,0571,093
Pupils Sent to Other Districts-Reg Prog5120
Pupils Sent to Other Dists-Spec Ed Prog1046993
Pupils Received1322
Pupils in State Facilities493745

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 4,313,211 2,978,649 2,595,000
Revenues from Local Sources:
Local Tax Levy 10-1210 26,158,022 27,326,591 27,326,591
Unrestricted Miscellaneous Revenues 10-1XXX 1,272,483 1,570,000 1,150,000
SUBTOTAL  27,430,505 28,896,591 28,476,591
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 27,880,488 27,880,488 0
Supplemental Core Curriculum Standards Aid 10-3112 2,072,614 2,072,614 0
Education Opportunity Aid 10-3117 40,595,174 39,426,605 0
Discretionary Education Opportunity Aid 10-3118 0 4,419,462 0
Transportation Aid 10-3120 902,436 902,436 0
Special Education Aid 10-3130 5,357,476 5,357,476 0
Bilingual Education 10-3140 1,982,020 1,982,020 0
Extraordinary Aid 10-3131 292,047 0 400,849
Consolidated Aid 10-3195 720,312 720,312 0
Other State Aids 10-3XXX 19,834 0 397,296
Categorical Special Education Aid 10-3132 0 0 3,947,121
Equalization Aid 10-3176 0 0 92,125,814
Categorical Security Aid 10-3177 0 0 2,814,528
Categorical Transportation Aid 10-3121 0 0 979,437
SUBTOTAL  79,822,401 82,761,413 100,665,045
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 156,804 0 300,000
SUBTOTAL  156,804 0 300,000
Actual Revenues (Over)/Under Expenditures  2,442,639 0 0
TOTAL OPERATING BUDGET  109,852,349 114,636,653 132,036,636
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 493,277 493,277
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 1,672,976 600,000 0
Early Childhood Program Aid 20-3211 7,692,009 8,225,520 0
Demonstrably Effective Program Aid 20-3212 2,471,552 2,471,552 0
Preschool Education Aid 20-3218 0 0 15,542,627
Preschool Expansion Aid 20-3215 7,489,236 8,465,781 0
Other Restricted Entitlements 20-32XX 1,260,914 3,422,277 3,422,277
TOTAL REVENUES FROM STATE SOURCES  20,586,687 23,185,130 18,964,904
Revenues from Federal Sources:
Title I 20-4411-4416 2,482,447 2,402,574 2,402,574
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,672,831 1,466,765 1,466,765
Adult Basic Education 20-4440 1,207,570 178,784 178,784
Private Industry Council (JTPA) 20-4700 0 56,278 56,278
Other 20-4XXX 2,870,695 5,643,614 5,643,614
TOTAL REVENUES FROM FEDERAL SOURCES  8,233,543 9,748,015 9,748,015
TOTAL GRANTS AND ENTITLEMENTS  28,820,230 33,426,422 29,206,196
TOTAL REVENUES/SOURCES  138,672,579 148,063,075 161,242,832

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX931,3921,552,9002,595,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,01100
School Sponsored Athletics 11-402-100-XXX372,476382,000419,000
Community Services Programs/Operations 11-800-330-XXX160,752210,1740
Support Services:
Tuition 11-000-100-XXX7,344,5378,072,5388,126,000
Attendance and Social Work Services 11-000-211-XXX299,455279,806293,133
Health Services 11-000-213-XXX953,7371,046,1661,119,500
Child Study Teams 11-000-219-XXX2,961,4982,787,4902,983,525
Improvement of Instructional Services 11-000-221-XXX3,115,3864,715,1485,450,573
Instructional Staff Training Services 11-000-223-XXX86,151158,878234,268
General Administration 11-000-230-XXX3,573,3063,156,7572,988,148
School Administration 11-000-240-XXX332,110255,861200,000
Central Svcs & Admin Info Technology 11-000-25X-XXX1,003,4851,111,6711,180,500
Operation and Maintenance of Plant Services 11-000-26X-XXX8,141,4849,517,3099,301,490
Student Transportation Services 11-000-270-XXX6,817,8347,109,6007,818,990
Other Support Services 11-000-290-XXX755,648783,220722,443
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,060,4745,675,3436,666,292
Total Support Services Expenditures 42,445,10544,669,78747,084,862
TOTAL GENERAL CURRENT EXPENSE 43,913,73646,814,86150,098,862
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X81,97233,47925,000
TOTAL CAPITAL EXPENDITURES 81,97233,47925,000
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX434,980640,087649,835
Support Services 13-601-200-XXX893,756866,678950,887
Total Accredited Evening/Adult HS/Post-Grad. 1,328,7361,506,7651,600,722
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX06,0000
Total Evening School for Foreign-Born - Local 06,0000
TOTAL SPECIAL SCHOOLS 1,328,7361,512,7651,600,722
Transfer of Funds to Charter Schools 10-000-100-56X1,785,2902,335,8234,456,137
General Fund Contribution to SBB 10-000-520-93062,742,61563,939,72575,855,915
OPERATING BUDGET GRAND TOTAL 109,852,349114,636,653132,036,636
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX0493,277493,277
Early Childhood Program Aid:
Instruction 20-211-100-XXX643,702606,9591,192,000
Support Services 20-211-200-XXX12,944,92213,836,75314,350,627
TOTAL EARLY CHILDHOOD PROGRAM AID 13,588,62414,443,71215,542,627
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX29,85831,70031,700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX275,828285,000285,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX107,297120,000120,000
Nonpublic Nursing Services 20-XXX-XXX-XXX39,42734,00034,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX21,40000
Other Special Projects 20-XXX-XXX-XXX787,1042,951,5772,951,577
Total State Projects 14,849,53817,865,98918,964,904
Federal Projects:
Title I 20-XXX-XXX-XXX2,291,868840,9032,402,574
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,672,8311,466,7651,466,765
Adult Basic Education 20-XXX-XXX-XXX1,207,570178,784178,784
Private Industry Council (JTPA) 20-XXX-XXX-XXX056,27856,278
Other Special Projects 20-XXX-XXX-XXX2,653,3775,643,6145,643,614
Total Federal Projects 7,825,6468,186,3449,748,015
Grant & Entitlements Cont to SBB 20-XXX-XXX-9306,145,0466,880,8120
TOTAL GRANTS AND ENTITLEMENTS 28,820,23033,426,42229,206,196
REPAYMENT OF DEBT
Total Expenditures 138,672,579148,063,075161,242,832

 

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 Budget6,790,7734,110,8412,632,19237,192
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      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 Cost14,56416,90613,72615,71516,347
Total Classroom Instruction8,9609,0077,9829,1519,728
Classroom-Salaries and Benefits8,6988,8067,7558,8879,349
Classroom-General Supplies and Textbooks253188212247313
Classroom-Purchased Services and Other914151766
Total Support Services2,3944,4092,4952,9263,082
Support Services-Salaries and Benefits1,9022,2431,9222,2752,394
Total Administrative Costs1,6061,7681,5501,6851,659
Administration-Salaries and Benefits1,3081,4231,2691,3611,361
Total Operations and Maintenance of Plant1,4791,6111,5771,8141,769
Operations & Maintenance of Plant-Salary & Ben.8659208379451,004
Total Food Services Costs00000
Total Extracurricular Costs6170637276
Total Equipment Costs5412064
Employee Benefits as a % of Salaries242726.826.928.7

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2006-072007-082008-09
Resources:
General Fund Contribution 15-520062,742,61563,939,72575,855,915
Adjustment for Prior Year Encumbrances 12,78200
Restricted State Entitlements 15-32XX5,737,1495,319,1410
Restricted Federal Entitlements 15-44XX407,8971,561,6710
Total SBB Resources 68,900,44370,820,53775,855,915
Appropriations:
Instruction 15-XXX-100-XXX46,376,87046,620,66249,231,096
Support Services 15-XXX-2XX-XXX23,909,88924,194,07526,532,819
Equipment 15-XXX-XXX-73X05,80092,000
Total SBB Appropriations 70,286,75970,820,53775,855,915

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,326,591 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,308,981,083 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0876 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,326,591 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,308,981,083 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0876 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,326,591 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,548,101,678 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7702 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,326,591 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,548,101,678 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7702 (L)