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User Friendly Budgets
2009

MIDDLESEX - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,4574,7074,997
spacing
Pupils on Roll - Special Full-Time668691736
Pupils on Roll - Special Shared-Time011
Private School Placements342928
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog262525
Pupils Received223253221
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 0 6,157,309 6,406,718
Transfers from Other Funds 10-5200 95 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 67,088,252 70,254,233 73,791,326
Tuition 10-1300 2,666,268 2,944,125 3,121,846
Transportation Fees from Other LEAs 10-1420-1440 187,026 218,700 206,200
Interest Earned on Capital Reserve Funds 10-1XXX 5 5 3,248
Unrestricted Miscellaneous Revenues 10-1XXX 1,148,487 395,000 504,121
SUBTOTAL  71,090,038 73,812,063 77,626,741
Revenues from State Sources:
Transportation Aid 10-3120 940,868 0 0
Special Education Aid 10-3130 2,109,258 0 0
Bilingual Education 10-3140 44,222 0 0
Extraordinary Aid 10-3131 145,684 212,422 0
Consolidated Aid 10-3195 418,692 0 0
Additional Formula Aid 10-3196 231,427 0 0
Other State Aids 10-3XXX 632,385 40,722 0
Categorical Special Education Aid 10-3132 0 2,716,199 2,226,642
Categorical Security Aid 10-3177 0 373,277 398,375
Categorical Transportation Aid 10-3121 0 1,579,507 2,043,966
SUBTOTAL  4,522,536 4,922,127 4,668,983
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,759
SUBTOTAL  0 0 9,759
Adjustment for Prior Year Encumbrances  0 224,043 0
Actual Revenues (Over)/Under Expenditures  -3,630,607 0 0
TOTAL OPERATING BUDGET  71,982,062 85,115,542 88,712,201
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 301,000 723,846 0
TOTAL REVENUES FROM STATE SOURCES  301,000 723,846 0
Revenues from Federal Sources:
Title I 20-4411-4416 88,729 86,892 73,860
I.D.E.A. Part B (Handicapped) 20-4420-4429 837,320 879,146 747,276
Other 20-4XXX 372,276 68,875 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,298,325 1,034,913 821,136
TOTAL GRANTS AND ENTITLEMENTS  1,599,325 1,758,759 821,136
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,620,320 3,677,307
Transfers from Other Funds 40-5200 3,677,302 0 510,000
Revenues from Local Sources:
Local Tax Levy 40-1210 4,489,648 4,754,318 5,303,802
TOTAL REVENUES FROM LOCAL SOURCES  4,489,648 4,754,318 5,303,802
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,012,664 798,382 802,530
TOTAL LOCAL REPAYMENT OF DEBT  9,179,614 10,173,020 10,293,639
Actual Revenues (Over)/Under Expenditures  -1,080,695 0 0
TOTAL REPAYMENT OF DEBT  8,098,919 10,173,020 10,293,639
TOTAL REVENUES/SOURCES  81,680,306 97,047,321 99,826,976

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX25,435,19730,131,67930,895,131
Special Education 11-2XX-100-XXX5,184,6096,161,5946,343,899
Basic Skills/Remedial 11-230-100-XXX515,571631,983649,066
Bilingual Education 11-240-100-XXX58,773231,270262,492
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX359,237598,836605,769
School Sponsored Athletics 11-402-100-XXX961,709970,5921,060,990
Community Services Programs/Operations 11-800-330-XXX7,43235,42036,705
Support Services:
Tuition 11-000-100-XXX3,097,0143,934,6724,446,430
Attendance and Social Work Services 11-000-211-XXX2,80911,61012,073
Health Services 11-000-213-XXX669,447828,699840,618
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217899,0281,068,4291,086,068
Guidance 11-000-218-XXX1,147,3961,423,1451,478,985
Child Study Teams 11-000-219-XXX1,796,7042,119,9612,201,776
Improvement of Instructional Services 11-000-221-XXX1,066,4651,227,4591,280,919
Educational Media Services - School Library 11-000-222-XXX737,9591,024,124942,173
Instructional Staff Training Services 11-000-223-XXX204,547225,045216,525
General Administration 11-000-230-XXX1,628,2251,936,8101,591,003
School Administration 11-000-240-XXX3,287,8543,702,5783,802,604
Central Svcs & Admin Info Technology 11-000-25X-XXX1,313,1521,496,6141,494,308
Operation and Maintenance of Plant Services 11-000-26X-XXX6,036,9357,105,2847,133,518
Student Transportation Services 11-000-270-XXX4,932,0935,301,4545,568,384
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,914,66714,032,56015,925,065
Total Support Services Expenditures 38,734,29545,438,44448,020,449
TOTAL GENERAL CURRENT EXPENSE 71,256,82384,199,81887,874,501
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604053,248
Equipment 12-XXX-XXX-73X234,832631,290530,192
Facilities Acquisition and Construction Services 12-000-4XX-XXX384,75386,86999,600
TOTAL CAPITAL EXPENDITURES 619,585718,164633,040
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX43,29099,835103,830
Total Summer School 43,29099,835103,830
Adult Education - Local:
Support Services 13-602-200-XXX62,36497,725100,830
Total Adult Education - Local 62,36497,725100,830
TOTAL SPECIAL SCHOOLS 105,654197,560204,660
OPERATING BUDGET GRAND TOTAL 71,982,06285,115,54288,712,201
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX301,000723,8460
Total State Projects 301,000723,8460
Federal Projects:
Title I 20-XXX-XXX-XXX88,72986,89273,860
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX837,320879,146747,276
Other Special Projects 20-XXX-XXX-XXX372,27668,8750
Total Federal Projects 1,298,3251,034,913821,136
TOTAL GRANTS AND ENTITLEMENTS 1,599,3251,758,759821,136
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX8,098,91910,173,02010,293,639
TOTAL REPAYMENT OF DEBT 8,098,91910,173,02010,293,639
Total Expenditures 81,680,30697,047,32199,826,976

 

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 Budget1,347,9961,439,6411,697,7411,697,741
  Repayment of Debt7,216,9328,297,6273,677,3070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,025751,030751,035754,283
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve9,878,12912,564,0276,406,7180
      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 Cost12,03312,11713,42613,73113,403
Total Classroom Instruction7,5147,3818,1588,3598,237
Classroom-Salaries and Benefits6,4956,5447,0407,2167,233
Classroom-General Supplies and Textbooks635442727640594
Classroom-Purchased Services and Other384395391503411
Total Support Services1,4001,5491,7351,7931,751
Support Services-Salaries and Benefits1,2651,3951,5541,5861,579
Total Administrative Costs1,3381,4541,5421,5771,462
Administration-Salaries and Benefits1,1331,2051,2211,2461,193
Total Operations and Maintenance of Plant1,3551,3181,4561,4881,429
Operations & Maintenance of Plant-Salary & Ben.738711822838846
Total Food Services Costs00000
Total Extracurricular Costs276301365341345
Total Equipment Costs71469311792
Employee Benefits as a % of Salaries26.227.327.927.930.4

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
  • INTERLOCAL SERVICES AGREEMENT FOR FOOD SERVICES WITH THE MIDDLESEX
  • REGIONAL EDUCATIONAL SERVICES COMMISSION
  • TRANSPORTATION AGREEMENTS WITH THE MIDDLESEX REGIONAL EDUCATIONAL
  • SERVICES COMMISSION
  • SHARED SERVICES AGREEMENT FOR FOOD SERVICE DIRECTOR WITH THE JAMESBURG
  • BOARD OF EDUCATION
  • INTERLOCAL SERVICES AGREEMENT WITH THE MINICIPALITY FOR COMMUNICATIONS
  • EQUIPMENT
  • PUPIL TRANSPORTATION JOINTURES WITH OTHER DISTRICTS

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy73,791,326 (A)
Estimated Net Taxable Valuation (as of 01/13/2009)3,739,328,673 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9734 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,095,128 (D)
Estimated Net Taxable Valuation (as of 01/13/2009)3,739,328,673 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.1152 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy73,791,326 (G)
Estimated Equalized Valuation (as of 01/13/2009)8,320,842,914 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8868 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,095,128 (J)
Estimated Equalized Valuation (as of 01/13/2009)8,320,842,914 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9506 (L)