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User Friendly Budgets
2009

MIDDLESEX - CARTERET BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,4983,4353,434
spacing
Pupils on Roll - Special Full-Time396393417
Pupils on Roll - Special Shared-Time161314
Private School Placements283333
spacing
Pupils Sent to Other Districts-Reg Prog778
Pupils Sent to Other Dists-Spec Ed Prog383938
Pupils Received210
Pupils in State Facilities131414

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 414,400 945,000
Revenues from Local Sources:
Local Tax Levy 10-1210 23,195,523 22,923,344 22,190,278
Tuition 10-1300 0 19,512 0
Interest Earned on Capital Reserve Funds 10-1XXX 181,791 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 69,008 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 187,420 236,905
SUBTOTAL  23,446,322 23,130,276 22,427,183
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 11,413,122 0 0
Transportation Aid 10-3120 284,353 0 0
Special Education Aid 10-3130 3,245,912 0 0
Bilingual Education 10-3140 231,066 0 0
Stabilization Aid 10-3171 116,404 0 0
Extraordinary Aid 10-3131 224,251 224,251 225,000
Consolidated Aid 10-3195 416,826 0 0
Additional Formula Aid 10-3196 1,139,726 0 0
Other State Aids 10-3XXX 954,835 225,900 0
Categorical Special Education Aid 10-3132 0 2,085,466 2,120,972
Equalization Aid 10-3176 0 21,512,060 22,634,932
Categorical Security Aid 10-3177 0 1,219,216 1,211,277
Categorical Transportation Aid 10-3121 0 338,921 446,265
SUBTOTAL  18,026,495 25,605,814 26,638,446
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 58,521 77,580 78,095
SUBTOTAL  58,521 77,580 78,095
Adjustment for Prior Year Encumbrances  0 830,458 0
Actual Revenues (Over)/Under Expenditures  688,660 0 0
TOTAL OPERATING BUDGET  42,219,998 50,058,528 50,088,724
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 16,300 0
Early Childhood Program Aid 20-3211 1,668,820 0 0
Demonstrably Effective Program Aid 20-3212 1,207,300 0 0
Preschool Education Aid 20-3218 0 724,792 754,050
Other Restricted Entitlements 20-32XX 1,393,819 227,113 171,500
TOTAL REVENUES FROM STATE SOURCES  4,269,939 968,205 925,550
Revenues from Federal Sources:
Title I 20-4411-4416 547,662 929,839 845,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,103,474 910,174 1,062,000
Other 20-4XXX 599,157 697,087 596,600
TOTAL REVENUES FROM FEDERAL SOURCES  2,250,293 2,537,100 2,503,600
TOTAL GRANTS AND ENTITLEMENTS  6,523,232 3,505,305 3,429,150
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3 8,530
Revenues from Local Sources:
Local Tax Levy 40-1210 1,314,183 1,298,805 1,466,288
Miscellaneous 40-1XXX 0 6,676 0
TOTAL REVENUES FROM LOCAL SOURCES  1,314,183 1,305,481 1,466,288
Revenues from State Sources:
Debt Service Aid Type II 40-3160 805,555 802,096 801,932
TOTAL LOCAL REPAYMENT OF DEBT  2,119,738 2,107,580 2,276,750
Actual Revenues (Over)/Under Expenditures  -6,674 0 0
TOTAL REPAYMENT OF DEBT  2,113,064 2,107,580 2,276,750
TOTAL REVENUES/SOURCES  50,856,294 55,671,413 55,794,624

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,718,98415,498,30415,800,633
Special Education 11-2XX-100-XXX4,065,0334,343,8434,542,886
Bilingual Education 11-240-100-XXX768,152935,047928,169
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX112,70583,54599,710
School Sponsored Athletics 11-402-100-XXX363,276525,302528,967
Other Instructional Programs 11-4XX-100-XXX14,75000
Support Services:
Tuition 11-000-100-XXX3,032,9923,810,4403,949,990
Attendance and Social Work Services 11-000-211-XXX104,063123,271121,211
Health Services 11-000-213-XXX296,882318,541379,762
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217345,783339,385351,682
Guidance 11-000-218-XXX906,9701,060,3981,212,010
Child Study Teams 11-000-219-XXX1,050,3741,322,9731,468,530
Improvement of Instructional Services 11-000-221-XXX424,274528,569522,685
Educational Media Services - School Library 11-000-222-XXX375,377393,426408,470
General Administration 11-000-230-XXX812,9351,110,1201,162,633
School Administration 11-000-240-XXX1,839,5972,042,8151,975,835
Central Svcs & Admin Info Technology 11-000-25X-XXX728,7991,502,5501,251,377
Operation and Maintenance of Plant Services 11-000-26X-XXX4,397,5014,016,8574,599,346
Student Transportation Services 11-000-270-XXX2,246,9152,727,1892,541,666
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,433,5068,105,5848,065,071
Total Support Services Expenditures 22,995,96827,402,11828,010,268
TOTAL GENERAL CURRENT EXPENSE 42,038,86848,788,15949,910,633
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X121,654689,37895,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0499,4000
TOTAL CAPITAL EXPENDITURES 121,6541,188,77895,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX010,0003,000
Total Summer School 010,0003,000
Other Special Schools:
Instruction 13-4XX-100-XXX55,07360,00075,000
Support Services 13-4XX-200-XXX06,5000
Total Other Special Schools 55,07366,50075,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,4035,0915,091
Total Evening School for Foreign-Born - Local 4,4035,0915,091
TOTAL SPECIAL SCHOOLS 59,47681,59183,091
OPERATING BUDGET GRAND TOTAL 42,219,99850,058,52850,088,724
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,384,698638,854598,007
Support Services 20-218-200-XXX284,122102,238156,043
TOTAL PRESCHOOL EDUCATION AID 1,668,820741,092754,050
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX893,90100
Support Services 20-212-200-XXX313,39900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,207,30000
Other State Projects:
Instruction 20-217-100-XXX579,07100
Support Services 20-217-200-XXX294,72400
Facilities Acquisition and Construction Services 20-217-400-XXX74,82900
TOTAL TARA USED TO SUPPORT PROGRAMS 948,62400
Nonpublic Textbooks 20-XXX-XXX-XXX13,469222,11312,125
Nonpublic Auxiliary Services 20-XXX-XXX-XXX66,982095,570
Nonpublic Handicapped Services 20-XXX-XXX-XXX44,710038,955
Nonpublic Nursing Services 20-XXX-XXX-XXX18,605016,370
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,64008,480
Other Special Projects 20-XXX-XXX-XXX291,7895,0000
Total State Projects 4,269,939968,205925,550
Federal Projects:
Title I 20-XXX-XXX-XXX547,662929,839845,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,103,474910,1741,062,000
Other Special Projects 20-XXX-XXX-XXX599,157697,087596,600
Total Federal Projects 2,250,2932,537,1002,503,600
TOTAL GRANTS AND ENTITLEMENTS 6,523,2323,505,3053,429,150
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,113,0642,107,5802,276,750
TOTAL REPAYMENT OF DEBT 2,113,0642,107,5802,276,750
Total Expenditures 50,856,29455,671,41355,794,624

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,641,807795,9811,044,58199,581
  Repayment of Debt36,6778,5300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost9,66010,27510,96711,26611,505
Total Classroom Instruction6,2606,6106,8867,0637,122
Classroom-Salaries and Benefits5,8906,1076,5646,7266,843
Classroom-General Supplies and Textbooks189240170182149
Classroom-Purchased Services and Other180263151155129
Total Support Services1,0301,1621,4821,3241,430
Support Services-Salaries and Benefits9511,0941,1491,1771,287
Total Administrative Costs1,1491,0431,2071,4411,357
Administration-Salaries and Benefits9748471,0091,0341,030
Total Operations and Maintenance of Plant1,0321,2561,1551,1921,343
Operations & Maintenance of Plant-Salary & Ben.561605642658709
Total Food Services Costs00000
Total Extracurricular Costs130146180186193
Total Equipment Costs7231018025
Employee Benefits as a % of Salaries23.725.328.228.227

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Insurance - The district participates in the Joint Insurance Program for
  • property, liability, workers compensation, etc. administered by NJSBAIG.
  • Natural Gas - The district participates with MRESC for Natural Gas Svc.
  • Electricity - The district participates with MRESC for Electricity
  • Transportation - The district participates in joint transportation for
  • special education students with the MRESC. The district has a ten-year
  • agreement with MRESC.
  • School and Custodial Supplies - The district participates in a consor-
  • tium with MRESC as the host district working with Educational Data
  • Services.
  • Maintenance Time and Materials Bids - The district participates in a
  • consortium with Educational data Services for time and material bids,
  • such as HVAC, electrical, plumbing, paving, etc.
  • Telecommunications and Internet - The district has negotiated an
  • agreement for tariff rates with Verizon for data and voice. Verizon has
  • offered the district the same rates as Newark BOE.
  • Inter Local Services Agreement with the Borough of Carteret - The
  • district has a shared service agreement with the Borough of Carteret
  • for security/police services, garbage pick-up, and athletic fields.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,190,278 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,012,772,363 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1910 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,656,566 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,012,772,363 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3358 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,190,278 (G)
Estimated Equalized Valuation (as of 01/01/2009)2,655,313,071 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8357 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,656,566 (J)
Estimated Equalized Valuation (as of 01/01/2009)2,655,313,071 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8909 (L)