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User Friendly Budgets
2009

MIDDLESEX - SAYREVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,9875,0145,100
spacing
Pupils on Roll - Special Full-Time780800802
Pupils on Roll - Special Shared-Time221717
Private School Placements806667
spacing
Pupils Sent to Other Districts-Reg Prog310
Pupils Sent to Other Dists-Spec Ed Prog303026
Pupils Received033
Pupils in State Facilities443

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,605,620 1,755,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 95,000
Withdrawal from Maint. Reserve 10-310 0 0 150,000
Transfers from Other Funds 10-5200 507,310 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 49,247,481 49,849,540 50,912,157
Unrestricted Miscellaneous Revenues 10-1XXX 334,047 300,000 300,000
SUBTOTAL  49,581,528 50,149,540 51,212,157
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,824,745 0 0
Transportation Aid 10-3120 1,935,495 0 0
Special Education Aid 10-3130 4,563,657 0 0
Bilingual Education 10-3140 102,442 0 0
Extraordinary Aid 10-3131 329,208 526,521 526,521
Consolidated Aid 10-3195 640,655 0 0
Additional Formula Aid 10-3196 929,432 0 0
Other State Aids 10-3XXX 631,128 0 0
Categorical Special Education Aid 10-3132 0 3,190,942 3,332,411
Equalization Aid 10-3176 0 14,681,562 15,129,277
Categorical Security Aid 10-3177 0 678,685 755,836
Categorical Transportation Aid 10-3121 0 1,850,642 2,204,399
SUBTOTAL  16,956,762 20,928,352 21,948,444
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 72,000
SUBTOTAL  0 0 72,000
Adjustment for Prior Year Encumbrances  0 293,716 0
Actual Revenues (Over)/Under Expenditures  595,778 0 0
TOTAL OPERATING BUDGET  67,641,378 72,977,228 75,232,601
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,527 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 194,621 0 0
Other Restricted Entitlements 20-32XX 845,388 259,022 325,000
TOTAL REVENUES FROM STATE SOURCES  1,040,009 259,022 325,000
Revenues from Federal Sources:
Title I 20-4411-4416 505,762 519,593 532,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,361,815 1,395,610 1,400,000
Other 20-4XXX 250,985 280,622 43,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,118,562 2,195,825 1,975,000
TOTAL GRANTS AND ENTITLEMENTS  3,166,098 2,454,847 2,300,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,085 0
Transfers from Other Funds 40-5200 833,000 495,000 2,259,274
Revenues from Local Sources:
Local Tax Levy 40-1210 2,390,237 2,638,639 3,571,789
Miscellaneous 40-1XXX 0 300,000 0
TOTAL REVENUES FROM LOCAL SOURCES  2,390,237 2,938,639 3,571,789
Revenues from State Sources:
Debt Service Aid Type II 40-3160 163,572 204,566 150,937
TOTAL LOCAL REPAYMENT OF DEBT  3,386,809 3,639,290 5,982,000
Actual Revenues (Over)/Under Expenditures  156,820 0 0
TOTAL REPAYMENT OF DEBT  3,543,629 3,639,290 5,982,000
TOTAL REVENUES/SOURCES  74,351,105 79,071,365 83,514,601

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,006,33822,168,61722,720,585
Special Education 11-2XX-100-XXX6,188,1847,027,5647,472,061
Basic Skills/Remedial 11-230-100-XXX1,184,9241,394,9251,469,000
Bilingual Education 11-240-100-XXX127,700135,400139,950
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX255,554283,770278,385
School Sponsored Athletics 11-402-100-XXX651,545681,865710,620
Community Services Programs/Operations 11-800-330-XXX4,0298,0008,000
Support Services:
Tuition 11-000-100-XXX5,270,1564,888,2854,488,275
Attendance and Social Work Services 11-000-211-XXX24,78725,37824,560
Health Services 11-000-213-XXX686,195749,344766,685
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,228,0222,587,4822,552,690
Guidance 11-000-218-XXX1,056,0121,251,3251,229,023
Child Study Teams 11-000-219-XXX1,466,5051,634,7371,631,873
Improvement of Instructional Services 11-000-221-XXX856,2251,004,5191,009,666
Educational Media Services - School Library 11-000-222-XXX558,695603,702588,237
Instructional Staff Training Services 11-000-223-XXX05,0000
General Administration 11-000-230-XXX1,454,5211,532,1151,481,950
School Administration 11-000-240-XXX2,667,1552,797,2782,850,307
Central Svcs & Admin Info Technology 11-000-25X-XXX937,596989,5181,038,640
Operation and Maintenance of Plant Services 11-000-26X-XXX5,499,5575,710,4335,994,902
Student Transportation Services 11-000-270-XXX4,732,7735,160,1065,106,224
Other Support Services 11-000-290-XXX03,5800
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,350,81710,603,13211,148,226
Total Support Services Expenditures 37,789,01639,545,93439,911,258
TOTAL GENERAL CURRENT EXPENSE 66,207,29071,246,07572,709,859
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X602,428115,071172,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX793,3621,572,0822,270,000
TOTAL CAPITAL EXPENDITURES 1,395,7901,687,1532,442,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX34,70744,00042,000
Total Summer School 34,70744,00042,000
TOTAL SPECIAL SCHOOLS 34,70744,00042,000
Transfer of Funds to Charter Schools 10-000-100-56X3,591038,242
OPERATING BUDGET GRAND TOTAL 67,641,37872,977,22875,232,601
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,52700
Instructional Supplement Aid:
Instruction 20-214-100-XXX194,62100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 194,62100
Other State Projects:
Instruction 20-217-100-XXX292,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 292,00000
Nonpublic Textbooks 20-XXX-XXX-XXX22,66822,76230,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX97,92485,638114,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX68,73496,55397,000
Nonpublic Nursing Services 20-XXX-XXX-XXX32,73330,72636,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX16,96015,92018,000
Other Special Projects 20-XXX-XXX-XXX314,3697,42330,000
Total State Projects 1,040,009259,022325,000
Federal Projects:
Title I 20-XXX-XXX-XXX505,762519,593532,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,361,8151,395,6101,400,000
Other Special Projects 20-XXX-XXX-XXX250,985280,62243,000
Total Federal Projects 2,118,5622,195,8251,975,000
TOTAL GRANTS AND ENTITLEMENTS 3,166,0982,454,8472,300,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,543,6293,639,2905,982,000
TOTAL REPAYMENT OF DEBT 3,543,6293,639,2905,982,000
Total Expenditures 74,351,10579,071,36583,514,601

 

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 Budget2,662,9912,424,6152,573,995818,995
  Repayment of Debt157,9051,08500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16099,62199,6214,621
      Adult Education Programs0000
      Maintenance Reserve180,539180,539180,53930,539
      Legal Reserve156,325000
      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 Cost9,4729,77710,37710,51510,679
Total Classroom Instruction5,8355,9926,4746,4926,645
Classroom-Salaries and Benefits5,6145,7436,0436,0756,243
Classroom-General Supplies and Textbooks164153298241249
Classroom-Purchased Services and Other5696134175153
Total Support Services1,4131,4371,5531,6011,572
Support Services-Salaries and Benefits1,1421,1831,2741,2541,244
Total Administrative Costs9871,0451,0381,0801,079
Administration-Salaries and Benefits731815810833845
Total Operations and Maintenance of Plant1,0111,0701,0761,1011,137
Operations & Maintenance of Plant-Salary & Ben.583563584599605
Total Food Services Costs30000
Total Extracurricular Costs176183190192195
Total Equipment Costs3410482029
Employee Benefits as a % of Salaries25.726.124.424.925.4

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
  • THE SAYREVILLE BOARD OF EDUCATION IS CURRENTLY PARTICIPATING IN ALL MRESC
  • COOPERATIVE BIDDING PROGRAMS. WE CURRENTLY HAVE A COLLABRATIVE SPECIAL ED
  • UCATION AGREEMENT WITH THE MRESC FOR 25 STUDENTS. MRESC PROVIDES THE STAF
  • F AND INSTRUCTIONAL PROGRAMS FOR SPECIAL EDUCATION STUDENTS WITHIN THE
  • DISTRICTS SCHOOLS. WE CURRENTLY HAVE A SHARED SERVICES AGREEMENT WITH
  • SOUTH RIVER FOR A SPECIAL EDUCATION TEACHER. THE TEACHER WORKS PART TIME
  • IN BOTH DISTRICTS BUT EMPLOYEED FULL TIME BY THE SOUTH RIVER BOARD OF
  • EDUCATION. WE HAVE SHARED SERVICES AGREEMENTS WITH SOUTH RIVER FOR
  • TRANSPORTATION ROUTES.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy50,912,157 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,278,625,866 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.2343 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,483,946 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,278,625,866 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3911 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy50,912,157 (G)
Estimated Equalized Valuation (as of 10/01/2008)5,469,098,518 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9309 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy54,483,946 (J)
Estimated Equalized Valuation (as of 10/01/2008)5,469,098,518 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9962 (L)