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User Friendly Budgets
2009

MIDDLESEX - MIDDLESEX CO ED SER COMM

Advertised Enrollments
Enrollment Category	October 15, 2008 Actual	October 15, 2009 Actual	October 15, 2010 Estimated
Pupils on Roll Regular Full-Time	0	0	32

Pupils on Roll - Special Full-Time	0	0	479
Pupils on Roll - Special Shared-Time	0	0	1

Pupils Received	0	0	512

Advertised Revenues
Budget Category	Account	2007-08 Actual	2008-09 Revised	2009-10 Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget	10-303	0	0	280,000
Transfers from Other Funds	10-5200	221,510	0	0
Revenues from Local Sources:
Other Local Governmental Units - Restricted	10-12XX	5,282,055	5,127,322	5,041,768
Tuition	10-1300	22,527,836	23,233,608	25,555,501
Transportation Fees from Other LEAs	10-1420-1440	22,552,408	24,161,070	24,178,230
Interest Earned on Capital Reserve Funds	10-1XXX	301,628	0	0
Unrestricted Miscellaneous Revenues	10-1XXX	163,145	292,250	450,000
SUBTOTAL		50,827,072	52,814,250	55,225,499
Adjustment for Prior Year Encumbrances		0	941,351	0
Actual Revenues (Over)/Under Expenditures		-1,001,949	0	0
TOTAL OPERATING BUDGET		50,046,633	53,755,601	55,505,499
GRANTS AND ENTITLEMENTS
Revenues from Local Sources	20-1XXX	3,000	5,000	0
Revenues from State Sources:
Preschool Education Aid	20-3218	0	0	4,217,268
Other Restricted Entitlements	20-32XX	6,536,069	6,229,764	6,248,507
TOTAL REVENUES FROM STATE SOURCES		6,536,069	6,229,764	10,465,775
Revenues from Federal Sources:
Title I	20-4411-4416	55,834	61,666	63,250
I.D.E.A. Part B (Handicapped)	20-4420-4429	2,209,762	2,547,748	2,059,878
Other	20-4XXX	508,794	494,590	0
TOTAL REVENUES FROM FEDERAL SOURCES		2,774,390	3,104,004	2,123,128
TOTAL GRANTS AND ENTITLEMENTS		9,313,459	9,338,768	12,588,903
REPAYMENT OF DEBT
Budgeted Fund Balance	40-303	0	3,089,355	4,684,752
Transfers from Other Funds	40-5200	2,848,286	0	0
Revenues from Local Sources:
Miscellaneous	40-1XXX	10,038,856	0	0
TOTAL REVENUES FROM LOCAL SOURCES		10,038,856	0	0
TOTAL LOCAL REPAYMENT OF DEBT		12,887,142	3,089,355	4,684,752
Actual Revenues (Over)/Under Expenditures		-489,375	0	0
TOTAL REPAYMENT OF DEBT		12,397,767	3,089,355	4,684,752
TOTAL REVENUES/SOURCES		71,757,859	66,183,724	72,779,154

Advertised Appropriations
Budget Category	Account	2007-08 Expenditures	2008-09 Rev. Approp.	2009-10 Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs	11-1XX-100-XXX	826,358	412,500	412,500
Special Education	11-2XX-100-XXX	9,449,309	8,526,058	8,484,202
Before/After School Programs	11-421-XXX-XXX	0	63,690	0
Summer School	11-422-XXX-XXX	0	0	1,993,221
Alternative Education Programs	11-423-XXX-XXX	0	419,439	439,375
Support Services:
Health Services	11-000-213-XXX	614,484	639,476	684,240
Speech, OT, PT, Related & Extraordinary Services	11-000-216,217	0	2,647,652	3,403,348
Guidance	11-000-218-XXX	0	0	346,000
Child Study Teams	11-000-219-XXX	2,858,036	1,799,611	1,879,640
Improvement of Instructional Services	11-000-221-XXX	31,003	0	0
Instructional Staff Training Services	11-000-223-XXX	0	45,520	49,650
General Administration	11-000-230-XXX	589,813	778,226	587,275
School Administration	11-000-240-XXX	1,300,790	1,571,292	1,564,555
Central Svcs & Admin Info Technology	11-000-25X-XXX	1,033,080	1,317,595	1,071,075
Operation and Maintenance of Plant Services	11-000-26X-XXX	1,539,656	4,010,499	5,839,573
Student Transportation Services	11-000-270-XXX	22,918,661	24,546,760	24,586,090
Personal Services - Employee Benefits	11-XXX-XXX-2XX	3,630,383	4,065,756	4,115,255
Total Support Services Expenditures		34,515,906	41,422,387	44,126,701
TOTAL GENERAL CURRENT EXPENSE		44,791,573	50,844,074	55,455,999
CAPITAL EXPENDITURES
Equipment	12-XXX-XXX-73X	513,376	377,785	15,500
Facilities Acquisition and Construction Services	12-000-4XX-XXX	369,641	360,984	34,000
Capital Reserve-Transfer to Repayment of Debt	12-000-4XX-933	2,544,529	0	0
TOTAL CAPITAL EXPENDITURES		3,427,546	738,769	49,500
SPECIAL SCHOOLS
Summer School:
Instruction	13-422-100-XXX	1,069,428	1,054,229	0
Support Services	13-422-200-XXX	758,086	1,118,529	0
Total Summer School		1,827,514	2,172,758	0
TOTAL SPECIAL SCHOOLS		1,827,514	2,172,758	0
OPERATING BUDGET GRAND TOTAL		50,046,633	53,755,601	55,505,499
GRANTS AND ENTITLEMENTS
Local Projects	20-XXX-XXX-XXX	3,000	5,000	0
Early Childhood Program Aid:
Instruction	20-218-100-XXX	0	0	1,812,042
Support Services	20-218-200-XXX	0	0	2,383,984
Facilities Acquisition and Construction Services	20-218-400-XXX	0	0	21,242
TOTAL PRESCHOOL EDUCATION AID		0	0	4,217,268
Other State Projects:
Nonpublic Textbooks	20-XXX-XXX-XXX	630,665	669,640	669,640
Nonpublic Auxiliary Services	20-XXX-XXX-XXX	2,263,426	2,203,002	2,221,745
Nonpublic Handicapped Services	20-XXX-XXX-XXX	2,010,343	1,977,635	1,977,635
Nonpublic Nursing Services	20-XXX-XXX-XXX	791,297	861,167	861,167
Nonpublic Technology Initiative	20-XXX-XXX-XXX	499,056	518,320	518,320
Other Special Projects	20-XXX-XXX-XXX	341,282	0	0
Total State Projects		6,536,069	6,229,764	10,465,775
Federal Projects:
Title I	20-XXX-XXX-XXX	55,834	61,666	63,250
I.D.E.A. Part B (Handicapped)	20-XXX-XXX-XXX	2,209,762	2,547,748	2,059,878
Other Special Projects	20-XXX-XXX-XXX	508,794	494,590	0
Total Federal Projects		2,774,390	3,104,004	2,123,128
TOTAL GRANTS AND ENTITLEMENTS		9,313,459	9,338,768	12,588,903
REPAYMENT OF DEBT
Repayment of Debt - Regular	40-701-510-XXX	12,397,767	3,089,355	4,684,752
TOTAL REPAYMENT OF DEBT		12,397,767	3,089,355	4,684,752
Total Expenditures		71,757,859	66,183,724	72,779,154

Advertised Recapitulation of Balances
Budget Category	Audited Balance 6/30/07	Audited Balance 6/30/08	Estimated Balance 6/30/09	Estimated Balance 6/30/10
Unreserved:
General Operating Budget	6,437,915	7,104,967	7,604,967	7,324,967
Repayment of Debt	2,129,842	2,619,217	4,684,752	0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve	216,392	216,392	216,392	216,392
Adult Education Programs	0	0	0	0
Maintenance Reserve	0	0	0	0
Legal Reserve	737,766	1,091,094	1,091,094	1,091,094
Tuition Reserve	0	0	0	0
Current Expense Emergency Reserve	0	0	0	0
Reserved for Repayment of Debt	0	0	0	0

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 Cost	42,759	20,372	42,944	0	0
Total Classroom Instruction	24,261	11,965	21,947	0	0
Classroom-Salaries and Benefits	23,812	11,737	21,506	0	0
Classroom-General Supplies and Textbooks	404	204	379	0	0
Classroom-Purchased Services and Other	45	23	62	0	0
Total Support Services	7,893	3,470	7,076	0	0
Support Services-Salaries and Benefits	2,283	1,015	2,081	0	0
Total Administrative Costs	6,874	3,213	6,789	0	0
Administration-Salaries and Benefits	4,848	2,401	4,579	0	0
Total Operations and Maintenance of Plant	3,329	1,529	6,661	0	0
Operations & Maintenance of Plant-Salary & Ben.	938	468	851	0	0


Total Equipment Costs	549	478	110	0	0
Employee Benefits as a % of Salaries	21.9	25.6	26.1	0	0

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.