>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>WOODBRIDGE TWP

User Friendly Budgets
2009

MIDDLESEX - WOODBRIDGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time11,86711,63411,789
spacing
Pupils on Roll - Special Full-Time1,4731,4991,680
Pupils on Roll - Special Shared-Time413224
Private School Placements11310830
spacing
Pupils Sent to Contracted Preschool Prog300
Pupils Sent to Other Districts-Reg Prog550
Pupils Sent to Other Dists-Spec Ed Prog738524
Pupils Received121
Pupils in State Facilities151313

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,000,000 0
Transfers from Other Funds 10-5200 497,677 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 139,467,105 142,652,450 148,358,548
Other Local Governmental Units - Unrestricted 10-12XX 1,416,096 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 500,000 500,000
SUBTOTAL  140,883,201 143,152,450 148,858,548
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 897,652 0 0
Transportation Aid 10-3120 3,652,392 0 0
Special Education Aid 10-3130 10,114,802 0 0
Bilingual Education 10-3140 320,986 0 0
Supplemental Stabilization Aid 10-3172 209,318 0 0
Extraordinary Aid 10-3131 693,467 1,180,847 500,000
Consolidated Aid 10-3195 1,483,634 0 0
Additional Formula Aid 10-3196 1,074,497 0 0
Other State Aids 10-3XXX 1,896,627 57,415 0
Categorical Special Education Aid 10-3132 0 7,194,559 7,268,630
Equalization Aid 10-3176 0 13,149,747 13,491,040
Categorical Security Aid 10-3177 0 1,635,204 1,836,053
Categorical Transportation Aid 10-3121 0 3,203,458 3,846,393
SUBTOTAL  20,343,375 26,421,230 26,942,116
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 35,123 0 151,962
SUBTOTAL  35,123 0 151,962
Adjustment for Prior Year Encumbrances  0 1,006,827 0
Actual Revenues (Over)/Under Expenditures  4,354,067 0 0
TOTAL OPERATING BUDGET  166,113,443 175,580,507 175,952,626
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 63,710 1,455 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 49,137 0 0
Demonstrably Effective Program Aid 20-3212 451,249 0 0
Instructional Supplement Aid 20-3214 469,347 0 0
Other Restricted Entitlements 20-32XX 1,636,646 740,044 687,796
TOTAL REVENUES FROM STATE SOURCES  2,606,379 740,044 687,796
Revenues from Federal Sources:
Title I 20-4411-4416 604,140 469,255 1,070,530
Title VI 20-4417-4418 0 12,469 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,100,857 2,339,474 2,369,015
Vocational Education 20-4430 76,263 60,592 60,803
Other 20-4XXX 377,634 373,914 473,002
TOTAL REVENUES FROM FEDERAL SOURCES  4,158,894 3,255,704 3,973,350
TOTAL GRANTS AND ENTITLEMENTS  6,828,983 3,997,203 4,661,146
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 129 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,825,935 4,379,255 3,926,203
Miscellaneous 40-1XXX 153,899 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,979,834 4,379,255 3,926,203
Revenues from State Sources:
Debt Service Aid Type II 40-3160 66,824 66,380 0
TOTAL LOCAL REPAYMENT OF DEBT  5,046,658 4,445,764 3,926,203
Actual Revenues (Over)/Under Expenditures  127 0 0
TOTAL REPAYMENT OF DEBT  5,046,785 4,445,764 3,926,203
TOTAL REVENUES/SOURCES  177,989,211 184,023,474 184,539,975

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX56,487,40359,627,55057,951,096
Special Education 11-2XX-100-XXX12,478,43813,584,94713,326,073
Basic Skills/Remedial 11-230-100-XXX616,630971,176792,922
Bilingual Education 11-240-100-XXX1,183,5531,251,8891,240,564
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX616,119577,195552,916
School Sponsored Athletics 11-402-100-XXX1,341,7371,451,3811,531,215
Support Services:
Tuition 11-000-100-XXX9,284,4399,098,03810,038,932
Attendance and Social Work Services 11-000-211-XXX96,200112,224118,393
Health Services 11-000-213-XXX1,821,8851,877,3201,960,364
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2175,713,4585,839,5265,934,629
Guidance 11-000-218-XXX2,459,4222,602,0762,613,105
Child Study Teams 11-000-219-XXX3,543,2173,862,6023,947,962
Improvement of Instructional Services 11-000-221-XXX1,569,1951,763,3621,559,839
Educational Media Services - School Library 11-000-222-XXX1,509,7501,474,699764,274
Instructional Staff Training Services 11-000-223-XXX23,01720,0000
General Administration 11-000-230-XXX2,104,9872,432,4492,663,315
School Administration 11-000-240-XXX7,801,4838,590,5168,524,316
Central Svcs & Admin Info Technology 11-000-25X-XXX4,417,2374,392,4464,518,445
Operation and Maintenance of Plant Services 11-000-26X-XXX12,776,94812,822,01512,953,657
Student Transportation Services 11-000-270-XXX9,703,77710,528,97611,689,870
Other Support Services 11-000-290-XXX84,49574,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX26,960,30730,303,00431,713,893
Food Services 11-000-310-XXX1,095,991700,0000
Total Support Services Expenditures 90,965,80896,493,25399,000,994
TOTAL GENERAL CURRENT EXPENSE 163,689,688173,957,391174,395,780
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X384,287172,8621,001,232
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,606,045969,805100,000
TOTAL CAPITAL EXPENDITURES 1,990,3321,142,6671,101,232
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX182,408205,885198,000
Support Services 13-4XX-200-XXX251,015274,564257,614
Total Other Special Schools 433,423480,449455,614
TOTAL SPECIAL SCHOOLS 433,423480,449455,614
OPERATING BUDGET GRAND TOTAL 166,113,443175,580,507175,952,626
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX63,7101,4550
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX486,22000
Support Services 20-212-200-XXX14,16600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 500,38600
Instructional Supplement Aid:
Instruction 20-214-100-XXX469,34700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 469,34700
Other State Projects:
Instruction 20-217-100-XXX666,86000
Support Services 20-217-200-XXX39,30600
TOTAL TARA USED TO SUPPORT PROGRAMS 706,16600
Nonpublic Textbooks 20-XXX-XXX-XXX83,33362,50059,965
Nonpublic Auxiliary Services 20-XXX-XXX-XXX292,073387,949377,424
Nonpublic Handicapped Services 20-XXX-XXX-XXX341,264133,575127,523
Nonpublic Nursing Services 20-XXX-XXX-XXX115,10686,33080,944
Nonpublic Technology Initiative 20-XXX-XXX-XXX59,64044,73041,940
Other Special Projects 20-XXX-XXX-XXX39,06424,9600
Total State Projects 2,606,379740,044687,796
Federal Projects:
Title I 20-XXX-XXX-XXX604,140469,2551,070,530
Title VI 20-XXX-XXX-XXX012,4690
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,100,8572,339,4742,369,015
Vocational Education 20-XXX-XXX-XXX76,26360,59260,803
Other Special Projects 20-XXX-XXX-XXX377,634373,914473,002
Total Federal Projects 4,158,8943,255,7043,973,350
TOTAL GRANTS AND ENTITLEMENTS 6,828,9833,997,2034,661,146
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,046,7854,445,7643,926,203
TOTAL REPAYMENT OF DEBT 5,046,7854,445,7643,926,203
Total Expenditures 177,989,211184,023,474184,539,975

 

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 Budget6,873,8165,520,5171,020,5171,020,517
  Repayment of Debt1292-127-127
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,523,6061,522,88700
      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 Cost10,41810,94011,27511,73811,326
Total Classroom Instruction6,3886,6776,9357,1966,923
Classroom-Salaries and Benefits6,1646,4556,7036,9546,729
Classroom-General Supplies and Textbooks187181189197166
Classroom-Purchased Services and Other3741434528
Total Support Services1,4261,5441,6001,6651,578
Support Services-Salaries and Benefits1,3351,4291,5131,5751,473
Total Administrative Costs1,2751,2831,3381,4131,413
Administration-Salaries and Benefits9921,0061,0581,1191,123
Total Operations and Maintenance of Plant1,0111,0861,0681,1161,102
Operations & Maintenance of Plant-Salary & Ben.599632645669641
Total Food Services Costs848251530
Total Extracurricular Costs151176180187191
Total Equipment Costs2129131374
Employee Benefits as a % of Salaries252526.626.528.3

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
  • Cable TV 35/36 7/1/08-6/30/09 Renewal for 2009-10
  • Fire District #1 7/1/08-6/30/09 Renewal for 2009-10
  • Grant Writer 7/1/08-6/30/09 Renewal for 2009-10
  • Joint Purchasing* 7/1/08-6/30/09 Renewal for 2009-10
  • Snow Plowing Agrmnt 7/1/08-6/30/09 Renewal for 2009-10
  • Special. Public Works# 7/1/08-6/30/09 Renewal for 2009-10
  • Tech 2000 7/1/08-6/30/09 Renewal for 2009-10
  • *For competitve bid and purchase of common goods and services relative
  • to office supplies, copy paper, motor oil, antifreeze, surplus vehicle
  • auction services, salt, equipment rental, labor, towing of small busses
  • and inspection of diesel emissions.
  • # Specialized maintenance and grounds equipment
  • Evergreen Center - Lease Agreement for shared use of property
  • Port ReadingMedia Center - Lease Agreement for shared use of property

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy148,358,548 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,191,810,407 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1004.6481 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy152,284,751 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,191,810,407 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1004.7711 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy148,358,548 (G)
Estimated Equalized Valuation (as of 10/01/2008)13,849,957,802 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0712 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy152,284,751 (J)
Estimated Equalized Valuation (as of 10/01/2008)13,849,957,802 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0995 (L)