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User Friendly Budgets
2009

MIDDLESEX - OLD BRIDGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,5818,5288,545
Pupils on Roll Regular Shared-Time500
Pupils on Roll Reg Accr. Adult High Sch494484483
spacing
Pupils on Roll - Special Full-Time1,0591,0991,100
Pupils on Roll - Special Shared-Time151313
Private School Placements736262
spacing
Pupils Sent to Other Districts-Reg Prog574
Pupils Sent to Other Dists-Spec Ed Prog373535
Pupils Received543
Pupils in State Facilities1033

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,415,719 4,482,722
Revenues from Local Sources:
Local Tax Levy 10-1210 83,269,211 83,083,096 83,644,545
Tuition 10-1300 187,624 80,000 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 2,501
Other Restricted Miscellaneous Revenues 10-1XXX 793,579 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 300,000 430,000
SUBTOTAL  84,250,414 83,463,096 84,177,046
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 23,553,857 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,968,486 0 0
Transportation Aid 10-3120 3,377,484 0 0
Special Education Aid 10-3130 4,331,799 0 0
Bilingual Education 10-3140 402,582 0 0
Stabilization Aid 10-3171 70,506 0 0
Aid for Adult and Post-Graduate Programs 10-3191 1,249,654 0 0
Extraordinary Aid 10-3131 301,658 640,743 640,743
Consolidated Aid 10-3195 443,342 0 0
Additional Formula Aid 10-3196 2,208,604 0 0
Other State Aids 10-3XXX 101,512 551,304 0
Categorical Special Education Aid 10-3132 0 5,142,502 5,269,948
Equalization Aid 10-3176 0 37,668,416 36,633,642
Categorical Security Aid 10-3177 0 880,345 940,362
Categorical Transportation Aid 10-3121 0 2,879,109 3,726,420
SUBTOTAL  39,009,484 47,762,419 47,211,115
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 71,799
SUBTOTAL  0 0 71,799
Adjustment for Prior Year Encumbrances  0 209,997 0
Actual Revenues (Over)/Under Expenditures  -5,412,534 0 0
TOTAL OPERATING BUDGET  117,847,364 133,851,231 135,942,682
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 33,378 639,568 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 138,303 0 0
Instructional Supplement Aid 20-3214 274,515 0 0
Other Restricted Entitlements 20-32XX 1,157,191 617,266 617,266
TOTAL REVENUES FROM STATE SOURCES  1,570,009 617,266 617,266
Revenues from Federal Sources:
Title I 20-4411-4416 875,896 1,001,250 818,774
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,954,103 2,334,291 2,139,363
Other 20-4XXX 454,623 395,227 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,284,622 3,730,768 2,958,137
TOTAL GRANTS AND ENTITLEMENTS  4,888,009 4,987,602 3,575,403
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 30,264 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,503,564 2,911,113 2,938,594
TOTAL REVENUES FROM LOCAL SOURCES  2,503,564 2,911,113 2,938,594
TOTAL LOCAL REPAYMENT OF DEBT  2,503,564 2,941,377 2,938,594
Actual Revenues (Over)/Under Expenditures  450,504 0 0
TOTAL REPAYMENT OF DEBT  2,954,068 2,941,377 2,938,594
TOTAL REVENUES/SOURCES  125,689,441 141,780,210 142,456,679

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX36,846,05838,592,88239,691,436
Special Education 11-2XX-100-XXX8,947,3159,951,86710,248,559
Basic Skills/Remedial 11-230-100-XXX2,403,5143,009,9403,119,362
Bilingual Education 11-240-100-XXX940,3291,007,7301,070,101
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX254,560253,008276,920
School Sponsored Athletics 11-402-100-XXX1,040,2531,112,2911,127,909
Community Services Programs/Operations 11-800-330-XXX3,1495,0005,150
Support Services:
Tuition 11-000-100-XXX4,640,7965,141,1695,160,343
Attendance and Social Work Services 11-000-211-XXX189,739206,092187,841
Health Services 11-000-213-XXX1,297,1371,390,5131,407,208
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,777,2041,805,9541,777,721
Guidance 11-000-218-XXX2,319,2892,528,3102,629,743
Child Study Teams 11-000-219-XXX2,077,0432,331,7612,364,376
Improvement of Instructional Services 11-000-221-XXX1,341,8031,414,2821,451,103
Educational Media Services - School Library 11-000-222-XXX1,166,3441,272,4091,326,565
Instructional Staff Training Services 11-000-223-XXX101,50290,00090,000
General Administration 11-000-230-XXX2,015,5982,316,6422,219,516
School Administration 11-000-240-XXX5,059,0155,401,2635,394,503
Central Svcs & Admin Info Technology 11-000-25X-XXX1,524,0151,671,1531,585,040
Operation and Maintenance of Plant Services 11-000-26X-XXX13,969,30715,269,89915,745,555
Student Transportation Services 11-000-270-XXX8,333,4159,884,3609,481,825
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,495,91122,376,93624,166,763
Total Support Services Expenditures 65,308,11873,100,74374,988,102
TOTAL GENERAL CURRENT EXPENSE 115,743,296127,033,461130,527,539
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604002,501
Equipment 12-XXX-XXX-73X314,894557,729496,725
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,074,0425,496,3274,114,214
TOTAL CAPITAL EXPENDITURES 1,388,9366,054,0564,613,440
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX409,857429,000445,360
Support Services 13-601-200-XXX284,435297,527304,311
Total Accredited Evening/Adult HS/Post-Grad. 694,292726,527749,671
TOTAL SPECIAL SCHOOLS 694,292726,527749,671
Transfer of Funds to Charter Schools 10-000-100-56X20,84037,18752,032
OPERATING BUDGET GRAND TOTAL 117,847,364133,851,231135,942,682
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX33,378639,5680
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX89,45200
Support Services 20-212-200-XXX48,85100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 138,30300
Instructional Supplement Aid:
Instruction 20-214-100-XXX274,51500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 274,51500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX71,20370,62870,628
Nonpublic Auxiliary Services 20-XXX-XXX-XXX176,393210,643210,643
Nonpublic Handicapped Services 20-XXX-XXX-XXX185,175191,252191,252
Nonpublic Nursing Services 20-XXX-XXX-XXX98,35495,34395,343
Nonpublic Technology Initiative 20-XXX-XXX-XXX49,94549,40049,400
Other Special Projects 20-XXX-XXX-XXX576,12100
Total State Projects 1,570,009617,266617,266
Federal Projects:
Title I 20-XXX-XXX-XXX875,8961,001,250818,774
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,954,1032,334,2912,139,363
Other Special Projects 20-XXX-XXX-XXX454,623395,2270
Total Federal Projects 3,284,6223,730,7682,958,137
TOTAL GRANTS AND ENTITLEMENTS 4,888,0094,987,6023,575,403
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,954,0682,941,3772,938,594
TOTAL REPAYMENT OF DEBT 2,954,0682,941,3772,938,594
Total Expenditures 125,689,441141,780,210142,456,679

 

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 Budget2,772,9562,742,6543,041,8092,672,785
  Repayment of Debt480,76830,26400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100250,100250,100252,601
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve912,2276,529,4174,113,6980
      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 Cost10,19810,67611,42811,59811,985
Total Classroom Instruction6,2356,4956,9407,0147,293
Classroom-Salaries and Benefits6,0586,3086,7346,8067,055
Classroom-General Supplies and Textbooks162161181183217
Classroom-Purchased Services and Other1627252521
Total Support Services1,2771,3291,4301,4491,491
Support Services-Salaries and Benefits1,1721,2221,3061,3241,370
Total Administrative Costs9681,0591,0851,1581,158
Administration-Salaries and Benefits806863901938958
Total Operations and Maintenance of Plant1,4831,5481,6941,6941,753
Operations & Maintenance of Plant-Salary & Ben.434462484474507
Total Food Services Costs00000
Total Extracurricular Costs158165175176183
Total Equipment Costs1433575851
Employee Benefits as a % of Salaries27.427.629.129.731.3

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
  • 1) Fuel Depot-The Township shares its fuel depot with the Board of
  • Education at a savings to the district.
  • 2) Grant Writer-The Board of Education and Township split the cost of
  • salary and benefits for a grant writer, to actively seek outside funding
  • sources for district and township purposes.
  • 3) TV Studio-The Township uses the services of district students to
  • assist in the operation of the District's Local Access Channel.
  • 4) Summer Programs/Camp Robin (special needs Student Camp) - The Township
  • uses the district schools for summer programs. The district provides
  • transportation and nursing services for Camp Robin(special needs)students
  • 5) Before and After School Care Programs -The Township uses the district
  • schools for before and after school programs.
  • 6) Parks and Recreation Programs -The township uses the district schools
  • for after school activities. The township reimburses the district for
  • custodial costs.
  • 7) Ice Arena - The district's Ice Hockey Team uses the Township Ice Arena
  • 8) Mercer/Middlesex Cooperative - The district participates in this coop
  • for supply and equipment purchases.
  • 9) State Contracts - The district utilizes the NJ State Contracts for
  • purchasing.
  • 10) ACES Cooperative - The district participates in the ACES Electricity
  • Cooperative.
  • 11) Middlesex Regional Energy Services Collaborative. The district is
  • part of the Demand Response Program for Electricity Usage with the MRESC.
  • 12) Middlesex Regional Gas Cooperative - The district is part of the
  • MRESC Gas Cooperative for Gas Usage.
  • 13) Transportation Jointures - The district participates in jointure
  • contracts with the Middlesex Regional Ed Services Commission and Monmouth
  • Ocean Ed Services Commission for transporting out of district students.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy83,644,545 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)3,393,150,787 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.4651 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy86,583,139 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)3,393,150,787 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.5517 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy83,644,545 (G)
Estimated Equalized Valuation (as of 02/01/2009)8,012,162,425 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0440 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy86,583,139 (J)
Estimated Equalized Valuation (as of 02/01/2009)8,012,162,425 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0806 (L)