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User Friendly Budgets
2009

MIDDLESEX - PISCATAWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,1706,2366,201
spacing
Pupils on Roll - Special Full-Time819843819
Pupils on Roll - Special Shared-Time340
Private School Placements393744
spacing
Pupils Sent to Other Districts-Reg Prog200
Pupils Sent to Other Dists-Spec Ed Prog525674
Pupils Received17240
Pupils in State Facilities566

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,000,000 2,000,000
Transfers from Other Funds 10-5200 147,914 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 74,286,825 75,955,122 75,955,122
Tuition 10-1300 8,948 0 0
Transportation Fees from Individuals 10-1410 0 200,000 200,000
Transportation Fees from Other LEAs 10-1420-1440 279,707 310,000 310,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 250 250
Unrestricted Miscellaneous Revenues 10-1XXX 681,992 600,000 600,000
SUBTOTAL  75,257,472 77,065,372 77,065,372
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,496,151 0 0
Transportation Aid 10-3120 2,061,186 0 0
Special Education Aid 10-3130 5,112,052 0 0
Bilingual Education 10-3140 314,498 0 0
Stabilization Aid 10-3171 273,664 0 0
Extraordinary Aid 10-3131 388,403 695,090 729,846
Consolidated Aid 10-3195 761,896 0 0
Additional Formula Aid 10-3196 758,952 0 0
Other State Aids 10-3XXX 466,692 0 0
Categorical Special Education Aid 10-3132 0 3,818,918 4,001,186
Equalization Aid 10-3176 0 9,468,778 9,616,995
Categorical Security Aid 10-3177 0 761,733 889,498
Categorical Transportation Aid 10-3121 0 1,953,086 2,294,962
SUBTOTAL  13,633,494 16,697,605 17,532,487
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 77,027
SUBTOTAL  0 0 77,027
Adjustment for Prior Year Encumbrances  0 1,824,137 0
Actual Revenues (Over)/Under Expenditures  810,537 0 0
TOTAL OPERATING BUDGET  89,849,417 97,587,114 96,674,886
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,296 10,000 10,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 132,390 0 0
Instructional Supplement Aid - Pr Yr Carryover 20-3214 1,127 0 0
Demonstrably Effective Program Aid 20-3212 314,354 0 0
Preschool Education Aid 20-3218 0 442,200 442,200
Instructional Supplement Aid 20-3214 128,469 0 0
Other Restricted Entitlements 20-32XX 1,187,204 820,724 704,000
TOTAL REVENUES FROM STATE SOURCES  1,763,544 1,262,924 1,146,200
Revenues from Federal Sources:
Title I 20-4411-4416 245,081 617,794 617,794
Title VI 20-4417-4418 0 19,000 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,693,108 1,749,448 2,649,448
Vocational Education 20-4430 36,520 0 0
Other 20-4XXX 262,129 174,000 174,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,236,838 2,560,242 3,461,242
TOTAL GRANTS AND ENTITLEMENTS  4,010,678 3,833,166 4,617,442
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 18,200
Revenues from Local Sources:
Local Tax Levy 40-1210 3,085,764 3,107,584 3,073,095
Miscellaneous 40-1XXX 2,222 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,087,986 3,107,584 3,073,095
Revenues from State Sources:
Debt Service Aid Type II 40-3160 103,246 86,416 66,851
TOTAL LOCAL REPAYMENT OF DEBT  3,191,232 3,194,000 3,158,146
Actual Revenues (Over)/Under Expenditures  297,219 0 0
TOTAL REPAYMENT OF DEBT  3,488,451 3,194,000 3,158,146
TOTAL REVENUES/SOURCES  97,348,546 104,614,280 104,450,474

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX29,037,47931,405,71932,252,983
Special Education 11-2XX-100-XXX7,329,2868,251,1078,473,279
Basic Skills/Remedial 11-230-100-XXX690,0921,122,8621,071,301
Bilingual Education 11-240-100-XXX690,225992,121929,759
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX264,755313,017328,648
School Sponsored Athletics 11-402-100-XXX933,487974,901899,200
Other Instructional Programs 11-4XX-100-XXX115,670130,53945,476
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00234,590
Support Services:
Tuition 11-000-100-XXX3,020,2213,369,0832,597,729
Attendance and Social Work Services 11-000-211-XXX216,115251,933245,208
Health Services 11-000-213-XXX742,017802,774732,993
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,294,9471,373,0531,585,252
Guidance 11-000-218-XXX1,911,1002,071,3672,150,816
Child Study Teams 11-000-219-XXX2,340,9122,609,0892,734,251
Improvement of Instructional Services 11-000-221-XXX1,925,9962,005,9982,078,439
Educational Media Services - School Library 11-000-222-XXX1,067,1201,185,7691,292,431
Instructional Staff Training Services 11-000-223-XXX57,851178,85060,050
General Administration 11-000-230-XXX2,064,3002,185,3572,018,003
School Administration 11-000-240-XXX3,445,4133,667,4953,596,533
Central Svcs & Admin Info Technology 11-000-25X-XXX1,961,3052,002,4042,060,186
Operation and Maintenance of Plant Services 11-000-26X-XXX9,373,51910,318,23010,191,545
Student Transportation Services 11-000-270-XXX4,200,3025,117,4345,166,567
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,429,27815,113,28715,727,492
Total Support Services Expenditures 48,050,39652,252,12352,237,495
TOTAL GENERAL CURRENT EXPENSE 87,111,39095,442,38996,472,731
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040250250
Equipment 12-XXX-XXX-73X230,7562,085,123193,449
Facilities Acquisition and Construction Services 12-000-4XX-XXX182,63300
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9312,300,00000
TOTAL CAPITAL EXPENDITURES 2,713,3892,085,373193,699
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X24,63859,3528,456
OPERATING BUDGET GRAND TOTAL 89,849,41797,587,11496,674,886
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,29610,00010,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX0287,780267,600
Support Services 20-218-200-XXX0154,420174,600
TOTAL PRESCHOOL EDUCATION AID 0442,200442,200
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX446,74400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 446,74400
Instructional Supplement Aid:
Instruction 20-214-100-XXX129,59600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 129,59600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX94,28594,53690,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX192,752256,240246,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX260,439274,810188,000
Nonpublic Nursing Services 20-XXX-XXX-XXX127,998128,538120,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX67,48066,60060,000
Other Special Projects 20-XXX-XXX-XXX444,25000
Total State Projects 1,763,5441,262,9241,146,200
Federal Projects:
Title I 20-XXX-XXX-XXX245,081617,794617,794
Title VI 20-XXX-XXX-XXX019,00020,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,693,1081,749,4482,649,448
Vocational Education 20-XXX-XXX-XXX36,52000
Other Special Projects 20-XXX-XXX-XXX262,129174,000174,000
Total Federal Projects 2,236,8382,560,2423,461,242
TOTAL GRANTS AND ENTITLEMENTS 4,010,6783,833,1664,617,442
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,488,4513,194,0003,158,146
TOTAL REPAYMENT OF DEBT 3,488,4513,194,0003,158,146
Total Expenditures 97,348,546104,614,280104,450,474

 

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 Budget7,978,8184,203,6233,901,7481,915,255
  Repayment of Debt315,17717,95818,2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve14,0761,377,35514,76615,016
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve37,86213,50713,5070
      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 Cost10,85611,53612,52912,31612,666
Total Classroom Instruction6,5026,8757,5297,3537,634
Classroom-Salaries and Benefits6,2406,5057,2557,0177,415
Classroom-General Supplies and Textbooks209304207269161
Classroom-Purchased Services and Other5367686858
Total Support Services1,5801,6761,7971,7911,878
Support Services-Salaries and Benefits1,4571,4591,5751,5521,656
Total Administrative Costs1,2401,2741,3831,2951,279
Administration-Salaries and Benefits9359721,078986991
Total Operations and Maintenance of Plant1,3661,5001,5861,6301,633
Operations & Maintenance of Plant-Salary & Ben.709745842868912
Total Food Services Costs00000
Total Extracurricular Costs164205212215207
Total Equipment Costs71332529528
Employee Benefits as a % of Salaries23.626.524.424.824.7

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
  • The Northern Middlesex Alliance is alive and well. We now have six chart
  • er members and three associate members. We continue to work with our sch
  • ool partners to see if there are ways of saving money. Currently, the tr
  • ansportation jointures and the shared special education services are prov
  • iding us with the most immediate cost savings.
  • We generated over $300,000 in revenue last year by providing transportati
  • on services to our alliance partners. We saved $66,748 in tuition an
  • d generated $179,793.82 in tuition revenue. We continue to run the Dunel
  • len afterschool program and generate about $30,000 from that venture.
  • The Business Administrators from the Alliance districts are currently wor
  • king with Grinspec Consulting to distribute a communal RFP for dental ins
  • urance for all of the Alliance districts. In addition, the Alliance is c
  • urrently developing a cooperative contract with Xerox to save additional
  • money.
  • The Alliance's Cooperating Banking and Cash Management Program now includ
  • es the North Brunswick School District and Edison Township School Distric
  • t. The program offers our members:
  • ? No deduction for reserves in interest calculations
  • ? No compensating balance requirements
  • ? No need for sweep accounts or special investment accounts
  • ? Effective interest rate applied to all accounts-no balance or transac
  • tion limit
  • ? No bank fees or expenses
  • ? Next day availability on deposits
  • ? Free printing of checks
  • ? Armored car service

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,955,122 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,234,380,041 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1003.3994 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,028,217 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,234,380,041 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.5369 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,955,122 (G)
Estimated Equalized Valuation (as of 10/01/2008)6,957,489,532 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0917 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,028,217 (J)
Estimated Equalized Valuation (as of 10/01/2008)6,957,489,532 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1359 (L)