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User Friendly Budgets
2009

MIDDLESEX - HIGHLAND PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3181,2701,292
spacing
Pupils on Roll - Special Full-Time220204204
Pupils on Roll - Special Shared-Time222
Private School Placements231919
spacing
Pupils Sent to Other Districts-Reg Prog120
Pupils Sent to Other Dists-Spec Ed Prog111616
Pupils Received41412
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 819,957 766,480 430,000
Transfers from Other Funds 10-5200 48,913 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 18,647,753 19,125,082 19,690,085
Tuition 10-1300 23,835 30,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 269 70 70
Other Restricted Miscellaneous Revenues 10-1XXX 0 20,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 175,544 139,930 114,930
SUBTOTAL  18,847,401 19,315,082 19,845,085
Revenues from State Sources:
Supplemental Core Curriculum Standards Aid 10-3112 719,646 0 0
Transportation Aid 10-3120 314,929 0 0
Special Education Aid 10-3130 839,083 0 0
Bilingual Education 10-3140 60,970 0 0
Stabilization Aid 10-3171 167,186 0 0
Extraordinary Aid 10-3131 55,009 55,085 55,085
Consolidated Aid 10-3195 165,575 0 0
Additional Formula Aid 10-3196 199,662 0 0
Other State Aids 10-3XXX 143,276 0 0
Categorical Special Education Aid 10-3132 0 808,329 802,530
Equalization Aid 10-3176 0 2,823,104 2,724,126
Categorical Security Aid 10-3177 0 226,784 226,285
Adjustment Aid 10-3178 0 0 44,406
Categorical Transportation Aid 10-3121 0 241,955 302,825
SUBTOTAL  2,665,336 4,155,257 4,155,257
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 25,444
SUBTOTAL  0 0 25,444
Adjustment for Prior Year Encumbrances  0 358,716 0
Actual Revenues (Over)/Under Expenditures  643,132 0 0
TOTAL OPERATING BUDGET  22,204,782 24,595,535 24,455,786
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 61,006 71,515 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 17,610 0
Early Childhood Program Aid 20-3211 772,435 0 0
Demonstrably Effective Program Aid 20-3212 492,114 0 0
Preschool Education Aid 20-3218 0 290,219 299,916
Other Restricted Entitlements 20-32XX 491,090 328,098 303,637
TOTAL REVENUES FROM STATE SOURCES  1,755,639 635,927 603,553
Revenues from Federal Sources:
Title I 20-4411-4416 238,698 354,907 185,914
I.D.E.A. Part B (Handicapped) 20-4420-4429 403,428 418,567 331,725
Other 20-4XXX 133,860 132,883 75,437
TOTAL REVENUES FROM FEDERAL SOURCES  775,986 906,357 593,076
TOTAL GRANTS AND ENTITLEMENTS  2,592,631 1,613,799 1,196,629
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,972,159 2,051,618 2,055,915
TOTAL REVENUES FROM LOCAL SOURCES  1,972,159 2,051,618 2,055,915
Revenues from State Sources:
Debt Service Aid Type II 40-3160 11,271 9,575 10,526
TOTAL LOCAL REPAYMENT OF DEBT  1,983,430 2,061,193 2,066,442
Actual Revenues (Over)/Under Expenditures  76,214 0 0
TOTAL REPAYMENT OF DEBT  2,059,644 2,061,193 2,066,442
TOTAL REVENUES/SOURCES  26,857,057 28,270,527 27,718,857

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,535,2757,325,9186,761,036
Special Education 11-2XX-100-XXX1,727,9371,922,6771,961,037
Bilingual Education 11-240-100-XXX231,264243,891253,154
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX160,995154,979161,662
School Sponsored Athletics 11-402-100-XXX367,242358,081344,005
Before/After School Programs 11-421-XXX-XXX0043,570
Summer School 11-422-XXX-XXX0050,000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00264,211
Support Services:
Tuition 11-000-100-XXX1,418,8771,501,3961,627,235
Attendance and Social Work Services 11-000-211-XXX48,89350,88959,686
Health Services 11-000-213-XXX219,918277,189279,400
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217507,714577,540604,221
Guidance 11-000-218-XXX463,903698,478694,744
Child Study Teams 11-000-219-XXX701,090755,855692,035
Improvement of Instructional Services 11-000-221-XXX257,748349,972318,944
Educational Media Services - School Library 11-000-222-XXX456,348466,588384,238
Instructional Staff Training Services 11-000-223-XXX77,908122,565107,245
General Administration 11-000-230-XXX662,134679,188628,700
School Administration 11-000-240-XXX818,510944,062947,256
Central Svcs & Admin Info Technology 11-000-25X-XXX687,481563,069547,140
Operation and Maintenance of Plant Services 11-000-26X-XXX2,136,2332,256,8172,350,116
Student Transportation Services 11-000-270-XXX1,306,7681,183,3001,256,362
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,898,3153,450,8373,546,117
Food Services 11-000-310-XXX50,17000
Total Support Services Expenditures 12,712,01013,877,74514,043,439
TOTAL GENERAL CURRENT EXPENSE 21,734,72323,883,29123,882,114
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604350,26900
Interest Earned on Capital Reserve 10-60407070
Equipment 12-XXX-XXX-73X11,24862,3530
Facilities Acquisition and Construction Services 12-000-4XX-XXX39,494544,666448,000
TOTAL CAPITAL EXPENDITURES 401,011607,089448,070
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X69,048105,155125,602
OPERATING BUDGET GRAND TOTAL 22,204,78224,595,53524,455,786
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX61,00671,5150
Early Childhood Program Aid:
Instruction 20-218-100-XXX571,381240,111201,428
Support Services 20-218-200-XXX201,05467,71898,488
TOTAL PRESCHOOL EDUCATION AID 772,435307,829299,916
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX150,31800
Support Services 20-212-200-XXX341,79600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 492,11400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX3,6333,8893,036
Nonpublic Auxiliary Services 20-XXX-XXX-XXX05,2284,444
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,88913,58712,195
Nonpublic Nursing Services 20-XXX-XXX-XXX5,0185,2504,463
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,6002,7202,312
Other Special Projects 20-XXX-XXX-XXX476,950297,424277,187
Total State Projects 1,755,639635,927603,553
Federal Projects:
Title I 20-XXX-XXX-XXX238,698354,907185,914
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX403,428418,567331,725
Other Special Projects 20-XXX-XXX-XXX133,860132,88375,437
Total Federal Projects 775,986906,357593,076
TOTAL GRANTS AND ENTITLEMENTS 2,592,6311,613,7991,196,629
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,059,6442,061,1932,066,442
TOTAL REPAYMENT OF DEBT 2,059,6442,061,1932,066,442
Total Expenditures 26,857,05728,270,52727,718,857

 

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 Budget511,988744,112876,103446,103
  Repayment of Debt76,215110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve6,964357,233107,303107,373
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,261,428468,47100
      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 Cost12,47313,44813,84514,64514,294
Total Classroom Instruction6,7797,3847,6988,1497,958
Classroom-Salaries and Benefits6,3336,8447,1797,5187,485
Classroom-General Supplies and Textbooks310295302353235
Classroom-Purchased Services and Other136245217279239
Total Support Services2,3462,5422,5942,7702,627
Support Services-Salaries and Benefits2,1412,3302,3832,4832,392
Total Administrative Costs1,5611,6461,6601,7441,696
Administration-Salaries and Benefits1,0761,1331,2401,2861,303
Total Operations and Maintenance of Plant1,4151,4301,4941,5611,601
Operations & Maintenance of Plant-Salary & Ben.3967113119116
Total Food Services Costs033000
Total Extracurricular Costs370413398418409
Total Equipment Costs53828420
Employee Benefits as a % of Salaries21.622.825.325.326.3

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
  • Before and After Care programs shared with municipality
  • Summer Camp program offerings shared with municipality
  • Facilities offered at no cost to municipality-sponored groups
  • Joint transportation agreements with ESC and other LEA's
  • Special education placements with other local LEA's
  • Cooperative purchasing agreements with ESC
  • Cooperative banking arrangement with other LEA's in county
  • Cooperative RFP and RFQ process for professional services
  • Shared recreational arrangement for HS athletic and playground facilities
  • with municipality
  • Shared Services meetings bi-monthly with municipality
  • Ongoing meetings with Northern Middlesex Alliance to pursue additional
  • shared services opportunities
  • Cooperative purchasing of utilities through ACES and ESC cooperative
  • Cooperative purchasing of telecommunications throuch ACT
  • Garbage and recycling pickup at no cost by municipality

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,690,085 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)531,537,518 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.7044 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,746,000 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)531,537,518 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1004.0912 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,690,085 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,502,232,244 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3107 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,746,000 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,502,232,244 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4476 (L)