>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>SOUTH BRUNSWICK TWP

User Friendly Budgets
2008

MIDDLESEX - SOUTH BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time7,8537,8817,998
spacing
Pupils on Roll - Special Full-Time937940943
Pupils on Roll - Special Shared-Time110
Private School Placements726163
spacing
Pupils Sent to Other Districts-Reg Prog210
Pupils Sent to Other Dists-Spec Ed Prog192325
Pupils Received565855
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,275,000 2,802,588
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 250,000 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 89,910,441 94,583,348 93,923,003
Tuition 10-1300 170,879 150,000 223,643
Interest Earned on Capital Reserve Funds 10-1XXX 39,559 7,500 5,500
Unrestricted Miscellaneous Revenues 10-1XXX 1,226,071 432,603 730,000
SUBTOTAL  91,346,950 95,173,451 94,882,146
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 10,740,992 10,740,992 0
Transportation Aid 10-3120 2,229,237 2,229,237 0
Special Education Aid 10-3130 4,810,367 4,810,367 0
Bilingual Education 10-3140 124,868 124,868 0
Extraordinary Aid 10-3131 245,689 0 436,431
Consolidated Aid 10-3195 348,223 348,223 0
Additional Formula Aid 10-3196 547,611 1,123,672 0
Other State Aids 10-3XXX 439,175 783,525 0
Categorical Special Education Aid 10-3132 0 0 4,891,257
Equalization Aid 10-3176 0 0 16,143,932
Categorical Security Aid 10-3177 0 0 677,484
Categorical Transportation Aid 10-3121 0 0 2,336,389
SUBTOTAL  19,486,162 20,160,884 24,485,493
Adjustment for Prior Year Encumbrances  0 239,053 0
Actual Revenues (Over)/Under Expenditures  -2,382,749 0 0
TOTAL OPERATING BUDGET  108,450,363 119,098,388 122,670,227
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 21,903 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 475,892 369,714 369,714
TOTAL REVENUES FROM STATE SOURCES  475,892 369,714 369,714
Revenues from Federal Sources:
Title I 20-4411-4416 256,108 214,020 181,917
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,748,583 1,706,672 1,450,671
Other 20-4XXX 248,432 219,572 186,636
TOTAL REVENUES FROM FEDERAL SOURCES  2,253,123 2,140,264 1,819,224
TOTAL GRANTS AND ENTITLEMENTS  2,750,918 2,509,978 2,188,938
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 580,093 987,194
Revenues from Local Sources:
Local Tax Levy 40-1210 8,290,872 8,403,341 7,357,742
Miscellaneous 40-1XXX 186,712 0 0
TOTAL REVENUES FROM LOCAL SOURCES  8,477,584 8,403,341 7,357,742
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,012,142 2,041,493 1,722,454
TOTAL LOCAL REPAYMENT OF DEBT  10,489,726 11,024,927 10,067,390
Actual Revenues (Over)/Under Expenditures  488,652 0 0
TOTAL REPAYMENT OF DEBT  10,978,378 11,024,927 10,067,390
TOTAL REVENUES/SOURCES  122,179,659 132,633,293 134,926,555

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX34,877,64438,137,22440,062,584
Special Education 11-2XX-100-XXX7,607,5037,935,4278,315,164
Basic Skills/Remedial 11-230-100-XXX2,411,6282,437,1602,541,619
Bilingual Education 11-240-100-XXX212,968223,438231,994
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX507,907584,336615,781
School Sponsored Athletics 11-402-100-XXX1,009,2321,194,7651,271,060
Community Services Programs/Operations 11-800-330-XXX2,8006,0006,000
Support Services:
Tuition 11-000-100-XXX3,698,1483,744,1873,818,867
Attendance and Social Work Services 11-000-211-XXX116,131124,476126,892
Health Services 11-000-213-XXX1,159,8421,246,7281,303,994
Students - Related & Extraordinary 11-000-216,217810,732863,401913,430
Guidance 11-000-218-XXX2,092,8272,187,7392,300,657
Child Study Teams 11-000-219-XXX2,413,1122,549,6982,826,861
Improvement of Instructional Services 11-000-221-XXX783,312916,849894,334
Educational Media Services - School Library 11-000-222-XXX1,049,4141,252,9381,315,798
Instructional Staff Training Services 11-000-223-XXX920,0031,129,7151,119,617
General Administration 11-000-230-XXX1,361,1351,658,6041,531,090
School Administration 11-000-240-XXX5,793,2126,250,5856,288,972
Central Svcs & Admin Info Technology 11-000-25X-XXX2,149,5902,604,8372,449,476
Operation and Maintenance of Plant Services 11-000-26X-XXX13,211,23613,465,89714,422,328
Student Transportation Services 11-000-270-XXX7,260,5918,386,0358,592,854
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,126,57320,576,38420,448,045
Total Support Services Expenditures 60,945,85866,958,07368,353,215
TOTAL GENERAL CURRENT EXPENSE 107,575,540117,476,423121,397,417
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,5005,500
Equipment 12-XXX-XXX-73X181,380285,48440,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX693,4431,078,981727,310
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310250,000500,000
TOTAL CAPITAL EXPENDITURES 874,8231,621,9651,272,810
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 108,450,363119,098,388122,670,227
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX21,90300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX47,60745,38345,383
Nonpublic Auxiliary Services 20-XXX-XXX-XXX127,360135,850135,850
Nonpublic Handicapped Services 20-XXX-XXX-XXX94,36693,31593,315
Nonpublic Nursing Services 20-XXX-XXX-XXX63,33162,68662,686
Nonpublic Technology Initiative 20-XXX-XXX-XXX33,89832,48032,480
Other Special Projects 20-XXX-XXX-XXX109,33000
Total State Projects 475,892369,714369,714
Federal Projects:
Title I 20-XXX-XXX-XXX256,108214,020181,917
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,748,5831,706,6721,450,671
Other Special Projects 20-XXX-XXX-XXX248,432219,572186,636
Total Federal Projects 2,253,1232,140,2641,819,224
TOTAL GRANTS AND ENTITLEMENTS 2,750,9182,509,9782,188,938
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX10,978,37811,024,92710,067,390
TOTAL REPAYMENT OF DEBT 10,978,37811,024,92710,067,390
Total Expenditures 122,179,659132,633,293134,926,555

 

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 Budget4,542,9925,732,4362,457,4362,377,187
  Repayment of Debt1,255,458766,806987,1940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,307,028901,587659,087164,587
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,190,1802,722,3392,722,3390
      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 Cost10,56810,84211,57411,74911,994
Total Classroom Instruction6,1616,3296,8136,8547,031
Classroom-Salaries and Benefits5,8726,0776,5256,5546,710
Classroom-General Supplies and Textbooks179166134139168
Classroom-Purchased Services and Other11187155160153
Total Support Services1,2551,3041,4111,4281,468
Support Services-Salaries and Benefits1,1721,2211,2891,2991,330
Total Administrative Costs1,2741,2751,3541,4481,385
Administration-Salaries and Benefits1,1231,1401,1791,2711,217
Total Operations and Maintenance of Plant1,6111,6691,6831,7071,788
Operations & Maintenance of Plant-Salary & Ben.831842885892897
Total Food Services Costs00000
Total Extracurricular Costs212206240242250
Total Equipment Costs2112122324
Employee Benefits as a % of Salaries25.826.328.627.726.5

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
  • SAIF-School Alliance Insurance Fund (Consortium for Insurance)
  • ERIC North-Educational Risk Insurance Consortium-Workers Comp Insurance
  • ACES-Alliance for Competitive Energy Services-Natural Gas
  • ACT-Alliance for Competitive Telecommunications
  • Federal E-Rate Program
  • Mercer/Middlesex Cooperative Pricing System
  • South Brunswick Township-Sharing of resources-Public Works
  • South Brunswick Township-Competitive Bidding together

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy93,923,003 (A)
Estimated Net Taxable Valuation (as of 01/31/2008)3,920,160,505 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3959 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy101,280,745 (D)
Estimated Net Taxable Valuation (as of 01/31/2008)3,920,160,505 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5836 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy93,923,003 (G)
Estimated Equalized Valuation (as of 10/01/2007)8,347,286,542 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1252 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy101,280,745 (J)
Estimated Equalized Valuation (as of 10/01/2007)8,347,286,542 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2133 (L)