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User Friendly Budgets
2008

MIDDLESEX - SOUTH RIVER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9031,9331,982
Pupils on Roll Regular Shared-Time011
spacing
Pupils on Roll - Special Full-Time242265278
Pupils on Roll - Special Shared-Time577
Private School Placements988
spacing
Pupils Sent to Other Dists-Spec Ed Prog232623
Pupils Received021
Pupils in State Facilities230

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,375,511 830,148
Withdrawal from Cap Res-for Local Share 10-307 0 27,500 0
Transfers from Other Funds 10-5200 1,657 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,306,839 11,908,593 11,908,593
Tuition 10-1300 0 35,000 43,000
Unrestricted Miscellaneous Revenues 10-1XXX 407,520 70,000 70,000
SUBTOTAL  11,714,359 12,013,593 12,021,593
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,472,984 6,255,752 0
Transportation Aid 10-3120 248,820 248,820 0
Special Education Aid 10-3130 1,612,805 1,612,805 0
Bilingual Education 10-3140 209,700 209,700 0
Extraordinary Aid 10-3131 48,858 0 0
Consolidated Aid 10-3195 254,213 254,213 0
Additional Formula Aid 10-3196 238,398 497,631 0
Other State Aids 10-3XXX 15,212 0 2,890
Categorical Special Education Aid 10-3132 0 0 1,205,974
Equalization Aid 10-3176 0 0 9,986,915
Categorical Security Aid 10-3177 0 0 364,025
Categorical Transportation Aid 10-3121 0 0 327,852
SUBTOTAL  8,100,990 9,078,921 11,887,656
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,037 0 0
SUBTOTAL  3,037 0 0
Actual Revenues (Over)/Under Expenditures  19,960 0 0
TOTAL OPERATING BUDGET  19,840,003 22,495,525 24,739,397
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 12,357 12,356 0
Demonstrably Effective Program Aid 20-3212 435,457 448,282 0
Instructional Supplement Aid 20-3214 155,906 155,906 0
Other Restricted Entitlements 20-32XX 284,260 535,500 259,000
TOTAL REVENUES FROM STATE SOURCES  887,980 1,152,044 259,000
Revenues from Federal Sources:
Title I 20-4411-4416 415,607 410,990 268,148
I.D.E.A. Part B (Handicapped) 20-4420-4429 511,704 504,000 500,562
Adult Basic Education 20-4440 47,411 47,600 43,400
Other 20-4XXX 122,123 50,000 40,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,096,845 1,012,590 852,110
TOTAL GRANTS AND ENTITLEMENTS  1,984,825 2,164,634 1,111,110
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,528,212 1,485,340 1,475,444
TOTAL REVENUES FROM LOCAL SOURCES  1,528,212 1,485,340 1,475,444
Revenues from State Sources:
Debt Service Aid Type II 40-3160 525,978 508,989 507,776
TOTAL LOCAL REPAYMENT OF DEBT  2,054,190 1,994,330 1,983,220
TOTAL REPAYMENT OF DEBT  2,054,190 1,994,330 1,983,220
TOTAL REVENUES/SOURCES  23,879,018 26,654,489 27,833,727

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,613,5567,017,2117,740,523
Special Education 11-2XX-100-XXX1,290,2891,441,4981,658,496
Basic Skills/Remedial 11-230-100-XXX21,82552,876258,381
Bilingual Education 11-240-100-XXX260,353285,685302,185
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX64,56580,85484,593
School Sponsored Athletics 11-402-100-XXX459,644514,312537,986
Other Instructional Programs 11-4XX-100-XXX27,66136,81032,660
Support Services:
Tuition 11-000-100-XXX1,486,7431,596,7451,622,382
Attendance and Social Work Services 11-000-211-XXX19,23120,35625,114
Health Services 11-000-213-XXX287,534280,546299,311
Students - Related & Extraordinary 11-000-216,217127,919377,643374,568
Guidance 11-000-218-XXX333,369323,182543,863
Child Study Teams 11-000-219-XXX558,710703,305701,112
Improvement of Instructional Services 11-000-221-XXX157,186365,785380,372
Educational Media Services - School Library 11-000-222-XXX258,369223,102272,049
Instructional Staff Training Services 11-000-223-XXX229,26327,85732,631
General Administration 11-000-230-XXX464,861539,544553,239
School Administration 11-000-240-XXX1,001,4561,023,8441,136,370
Central Svcs & Admin Info Technology 11-000-25X-XXX270,845352,034314,949
Operation and Maintenance of Plant Services 11-000-26X-XXX1,856,0032,153,0712,553,598
Student Transportation Services 11-000-270-XXX852,5071,091,0961,010,561
Other Support Services 11-000-290-XXX76,999100,000102,043
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,048,5493,807,9423,846,728
Food Services 11-000-310-XXX10,00010,00010,000
Total Support Services Expenditures 11,039,54412,996,05213,778,890
TOTAL GENERAL CURRENT EXPENSE 19,777,43722,425,29824,393,714
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X39,6604,5040
Facilities Acquisition and Construction Services 12-000-4XX-XXX11,80040,500332,500
TOTAL CAPITAL EXPENDITURES 51,46045,004332,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X11,10625,22313,183
OPERATING BUDGET GRAND TOTAL 19,840,00322,495,52524,739,397
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX148,082160,9180
Support Services 20-212-200-XXX299,405299,3700
Contribution to Charter Schools 20-212-100-56X3273500
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 447,814460,6380
Instructional Supplement Aid:
Instruction 20-214-100-XXX155,906155,9060
TOTAL INSTRUCTIONAL SUPPLEMENT AID 155,906155,9060
Other State Projects:
Instruction 20-217-100-XXX0216,1000
Support Services 20-217-200-XXX057,4000
TOTAL TARA USED TO SUPPORT PROGRAMS 0273,5000
Nonpublic Textbooks 20-XXX-XXX-XXX22,66331,00022,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX111,76498,000208,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX96,42996,0000
Nonpublic Nursing Services 20-XXX-XXX-XXX35,34437,00029,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,91800
Other Special Projects 20-XXX-XXX-XXX14200
Total State Projects 887,9801,152,044259,000
Federal Projects:
Title I 20-XXX-XXX-XXX415,607410,990268,148
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX511,704504,000500,562
Adult Basic Education 20-XXX-XXX-XXX47,41147,60043,400
Other Special Projects 20-XXX-XXX-XXX122,12350,00040,000
Total Federal Projects 1,096,8451,012,590852,110
TOTAL GRANTS AND ENTITLEMENTS 1,984,8252,164,6341,111,110
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,054,1901,994,3301,983,220
TOTAL REPAYMENT OF DEBT 2,054,1901,994,3301,983,220
Total Expenditures 23,879,01826,654,48927,833,727

 

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 Budget1,026,6551,395,1371,203,059372,911
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,08527,08500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve714,897342,98600
      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 Cost8,0598,3848,7669,3679,611
Total Classroom Instruction4,6184,8965,0035,4045,544
Classroom-Salaries and Benefits4,3614,6844,7955,1935,350
Classroom-General Supplies and Textbooks212169157159141
Classroom-Purchased Services and Other4643515252
Total Support Services1,2131,2581,3461,4731,412
Support Services-Salaries and Benefits1,1201,1581,2101,2771,189
Total Administrative Costs1,0171,0261,0681,1221,136
Administration-Salaries and Benefits888912926952994
Total Operations and Maintenance of Plant9229101,0221,0361,184
Operations & Maintenance of Plant-Salary & Ben.235238255260264
Total Food Services Costs55554
Total Extracurricular Costs284290322328331
Total Equipment Costs1618020
Employee Benefits as a % of Salaries26.22527.628.426.7

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.

 

Shared Services
  • The district utilizes the services of the Middlesex Regional
  • Educational Services for its transportation, natuarl gas supply, paper
  • supplies. In addition, the distrcit is a member of the Common Cents
  • CoOperative Purchasing Program. The Borough of South River belongs to a
  • consortium with eight other municipalities to purchase its electricty.
  • The district benefits as result of the towns purchasing program. The dis
  • trict has an agreement with the town to purchase its gas,snow and
  • ice removal supplies. The district is a member of the New Jersey School
  • Boards Association Insurance Group in order to purchase its liability,
  • workmans compensation insurance.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,908,593 (A)
Estimated Net Taxable Valuation (as of 01/02/2008)426,628,526 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7913 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,384,037 (D)
Estimated Net Taxable Valuation (as of 01/02/2008)426,628,526 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.1372 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,908,593 (G)
Estimated Equalized Valuation (as of 01/02/2008)1,710,536,658 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6962 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,384,037 (J)
Estimated Equalized Valuation (as of 01/02/2008)1,710,536,658 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7824 (L)