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User Friendly Budgets
2009

MIDDLESEX - SOUTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2613,2553,240
Pupils on Roll Reg Accr. Adult High Sch949590
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Pupils on Roll - Special Full-Time449451453
Pupils on Roll - Special Shared-Time122
Private School Placements262929
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Pupils Sent to Other Districts-Reg Prog213
Pupils Sent to Other Dists-Spec Ed Prog131515
Pupils in State Facilities544

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,766,378 804,949
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 1,847,264 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 3,475,000
Revenues from Local Sources:
Local Tax Levy 10-1210 40,097,815 39,108,513 39,255,220
Tuition 10-1300 3,983 16,000 0
Transportation Fees from Other LEAs 10-1420-1440 0 47,919 122,175
Interest Earned on Capital Reserve Funds 10-1XXX 0 37,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 301,285 0 67,375
Unrestricted Miscellaneous Revenues 10-1XXX 151,558 304,200 237,575
SUBTOTAL  40,554,641 39,513,632 39,685,345
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,585,704 0 0
Transportation Aid 10-3120 584,735 0 0
Special Education Aid 10-3130 1,961,944 0 0
Bilingual Education 10-3140 90,924 0 0
Aid for Adult and Post-Graduate Programs 10-3191 290,389 0 0
Extraordinary Aid 10-3131 85,662 74,038 0
Consolidated Aid 10-3195 253,347 0 0
Additional Formula Aid 10-3196 481,615 0 0
Other State Aids 10-3XXX 20,711 104,904 2,040,000
Categorical Special Education Aid 10-3132 0 1,964,597 2,013,968
Equalization Aid 10-3176 0 6,843,115 7,121,803
Categorical Security Aid 10-3177 0 347,310 384,031
Categorical Transportation Aid 10-3121 0 373,874 485,539
SUBTOTAL  8,355,031 9,707,838 12,045,341
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 29,625
SUBTOTAL  0 0 29,625
Adjustment for Prior Year Encumbrances  0 644,220 0
Actual Revenues (Over)/Under Expenditures  -3,904,082 0 0
TOTAL OPERATING BUDGET  45,005,590 53,479,332 56,040,260
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 154,389 0 0
Preschool Education Aid 20-3218 0 52,800 52,800
Instructional Supplement Aid 20-3214 97,863 0 0
Other Restricted Entitlements 20-32XX 405,385 168,000 202,000
TOTAL REVENUES FROM STATE SOURCES  657,637 220,800 254,800
Revenues from Federal Sources:
Title I 20-4411-4416 158,585 158,270 207,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 786,475 700,000 705,000
Other 20-4XXX 118,726 105,000 100,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,063,786 963,270 1,012,000
TOTAL GRANTS AND ENTITLEMENTS  1,721,423 1,184,070 1,266,800
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,015,477 1,210,005 1,025,980
TOTAL REVENUES FROM LOCAL SOURCES  1,015,477 1,210,005 1,025,980
Revenues from State Sources:
Debt Service Aid Type II 40-3160 83,346 0 0
TOTAL LOCAL REPAYMENT OF DEBT  1,098,823 1,210,005 1,025,980
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,098,822 1,210,005 1,025,980
TOTAL REVENUES/SOURCES  47,825,835 55,873,407 58,333,040

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,200,89717,758,48718,387,422
Special Education 11-2XX-100-XXX3,758,8564,009,1074,358,318
Basic Skills/Remedial 11-230-100-XXX244,013385,487306,830
Bilingual Education 11-240-100-XXX233,974253,128264,921
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX118,907138,615181,813
School Sponsored Athletics 11-402-100-XXX858,855977,406874,402
Support Services:
Tuition 11-000-100-XXX1,195,9731,597,3041,654,410
Attendance and Social Work Services 11-000-211-XXX82,74379,31092,259
Health Services 11-000-213-XXX705,306605,487681,982
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217726,690992,4241,059,216
Guidance 11-000-218-XXX1,175,7021,261,0711,279,402
Child Study Teams 11-000-219-XXX919,789921,158824,145
Improvement of Instructional Services 11-000-221-XXX116,466132,252123,501
Educational Media Services - School Library 11-000-222-XXX493,705634,402591,162
Instructional Staff Training Services 11-000-223-XXX111,679189,970185,622
General Administration 11-000-230-XXX874,1631,117,0261,038,641
School Administration 11-000-240-XXX1,694,4051,959,4302,208,299
Central Svcs & Admin Info Technology 11-000-25X-XXX1,185,1591,217,5191,094,238
Deposit to Maintenance Reserve 10-6060330,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX4,744,9835,722,7465,171,429
Student Transportation Services 11-000-270-XXX1,637,7502,386,4302,193,029
Deposit to Current Expense Emergency Reserve 10-607467,310495,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,259,5097,225,1467,436,203
Total Support Services Expenditures 21,924,02226,041,67525,633,538
TOTAL GENERAL CURRENT EXPENSE 43,806,83450,388,90550,007,244
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,847,2640
Interest Earned on Capital Reserve 10-604037,0003,000
Equipment 12-XXX-XXX-73X64,864299,8990
Facilities Acquisition and Construction Services 12-000-4XX-XXX740,556440,4505,515,000
TOTAL CAPITAL EXPENDITURES 805,4202,624,6135,518,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX157,573142,811183,784
Support Services 13-422-200-XXX039,55023,000
Total Summer School 157,573182,361206,784
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX231,28560,02947,675
Support Services 13-601-200-XXX0204,930241,057
Total Accredited Evening/Adult HS/Post-Grad. 231,285264,959288,732
TOTAL SPECIAL SCHOOLS 388,858447,320495,516
Transfer of Funds to Charter Schools 10-000-100-56X4,47818,49419,500
OPERATING BUDGET GRAND TOTAL 45,005,59053,479,33256,040,260
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX052,80052,800
TOTAL PRESCHOOL EDUCATION AID 052,80052,800
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX154,38900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 154,38900
Instructional Supplement Aid:
Instruction 20-214-100-XXX97,86300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 97,86300
Other State Projects:
Instruction 20-217-100-XXX104,44700
Support Services 20-217-200-XXX42,05300
TOTAL TARA USED TO SUPPORT PROGRAMS 146,50000
Nonpublic Textbooks 20-XXX-XXX-XXX15,09020,00024,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX110,06875,00089,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX33,34515,00018,000
Nonpublic Nursing Services 20-XXX-XXX-XXX20,84425,00030,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,80013,00017,000
Other Special Projects 20-XXX-XXX-XXX68,73820,00024,000
Total State Projects 657,637220,800254,800
Federal Projects:
Title I 20-XXX-XXX-XXX158,585158,270207,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX786,475700,000705,000
Other Special Projects 20-XXX-XXX-XXX118,726105,000100,000
Total Federal Projects 1,063,786963,2701,012,000
TOTAL GRANTS AND ENTITLEMENTS 1,721,4231,184,0701,266,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,098,8221,210,0051,025,980
TOTAL REPAYMENT OF DEBT 1,098,8221,210,0051,025,980
Total Expenditures 47,825,83555,873,40758,333,040

 

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 Budget1,050,4173,519,9491,651,998847,049
  Repayment of Debt0100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve01,552,7363,475,0003,000
      Adult Education Programs0000
      Maintenance Reserve0170,000275,000275,000
      Legal Reserve276,8081,320,18000
      Tuition Reserve0000
      Current Expense Emergency Reserve00495,000495,000
  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 Cost11,13310,95412,24812,31012,520
Total Classroom Instruction6,8306,7397,4107,4047,719
Classroom-Salaries and Benefits6,3246,5307,1377,1287,454
Classroom-General Supplies and Textbooks363164204206195
Classroom-Purchased Services and Other14445696971
Total Support Services1,3661,3931,5501,5551,563
Support Services-Salaries and Benefits1,2171,2661,3551,3551,355
Total Administrative Costs1,2071,1751,2801,3451,382
Administration-Salaries and Benefits8469269909901,104
Total Operations and Maintenance of Plant1,3651,2751,5651,5641,428
Operations & Maintenance of Plant-Salary & Ben.00105105147
Total Food Services Costs00000
Total Extracurricular Costs305310356355334
Total Equipment Costs30170810
Employee Benefits as a % of Salaries22.42223.323.322.9

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
  • South Plainfield Borough-
  • Snow plowing and salting services, tree removal, security.
  • Middlesex Regional Education Service Commission-
  • Transportation bidding and arranging transportation jointures, energy
  • utility cooperative, purchasing cooperative, providing special education
  • instruction and services.
  • Northern Middlesex Alliance-
  • Banking association
  • Provide transportation jointures to Highland Park, Plainfield,Piscataway.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,255,220 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,428,215,294 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.7486 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,281,200 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,428,215,294 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.8204 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,255,220 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,935,401,497 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9975 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,281,200 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,935,401,497 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0236 (L)