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User Friendly Budgets
2008

MIDDLESEX - EAST BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time7,9807,8728,029
Pupils on Roll Regular Shared-Time011
spacing
Pupils on Roll - Special Full-Time984957966
Pupils on Roll - Special Shared-Time131617
Private School Placements909090
spacing
Pupils Sent to Other Districts-Reg Prog101
Pupils Sent to Other Dists-Spec Ed Prog243130
Pupils Received541
Pupils in State Facilities333

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,917,657 5,060,200
Transfers from Other Funds 10-5200 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 98,543,803 105,704,289 106,086,288
Tuition 10-1300 43,640 0 5,959
Interest Earned on Capital Reserve Funds 10-1XXX 0 4,161 4,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,483,134 763,455 920,375
SUBTOTAL  100,070,577 106,471,905 107,016,622
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,649,678 8,649,678 0
Transportation Aid 10-3120 2,221,120 2,221,120 0
Special Education Aid 10-3130 6,196,136 6,196,136 0
Bilingual Education 10-3140 202,496 202,496 0
Extraordinary Aid 10-3131 531,615 0 1,040,833
Consolidated Aid 10-3195 614,613 614,613 0
Additional Formula Aid 10-3196 536,521 1,089,138 0
Other State Aids 10-3XXX 1,349,560 477 0
Categorical Special Education Aid 10-3132 0 0 4,745,943
Equalization Aid 10-3176 0 0 13,017,321
Categorical Security Aid 10-3177 0 0 677,412
Categorical Transportation Aid 10-3121 0 0 2,009,980
SUBTOTAL  20,301,739 18,973,658 21,491,489
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 43,896
SUBTOTAL  0 0 43,896
Adjustment for Prior Year Encumbrances  0 1,318,300 0
Actual Revenues (Over)/Under Expenditures  -1,598,768 0 0
TOTAL OPERATING BUDGET  118,773,548 130,681,520 133,712,207
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 285,537 4,048,389 75,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 600,902 610,241 547,000
TOTAL REVENUES FROM STATE SOURCES  600,902 610,241 547,000
Revenues from Federal Sources:
Title I 20-4411-4416 266,183 276,016 270,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,841,029 1,875,202 1,700,000
Adult Basic Education 20-4440 190,600 171,800 170,000
Other 20-4XXX 629,079 325,282 251,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,926,891 2,648,300 2,391,000
TOTAL GRANTS AND ENTITLEMENTS  3,813,330 7,306,930 3,013,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,219,917 593,728
Revenues from Local Sources:
Local Tax Levy 40-1210 6,386,428 7,344,256 8,651,094
Miscellaneous 40-1XXX 2,330,602 366,750 0
TOTAL REVENUES FROM LOCAL SOURCES  8,717,030 7,711,006 8,651,094
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 494,069 494,069
TOTAL LOCAL REPAYMENT OF DEBT  8,717,030 9,424,992 9,738,891
Additional State School Building Aid-CH.10 40-3252 494,069 0 0
TOTAL ADDITIONAL STATE SCHOOL BUILDING AID  494,069 0 0
Actual Revenues (Over)/Under Expenditures  56,255 0 0
TOTAL REPAYMENT OF DEBT  9,267,354 9,424,992 9,738,891
TOTAL REVENUES/SOURCES  131,854,232 147,413,442 146,464,098

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX38,088,80440,614,91643,782,433
Special Education 11-2XX-100-XXX9,277,01710,265,6429,600,543
Basic Skills/Remedial 11-230-100-XXX1,345,4841,570,6841,186,367
Bilingual Education 11-240-100-XXX450,548498,618575,092
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX464,624499,454415,088
School Sponsored Athletics 11-402-100-XXX610,397714,750684,628
Support Services:
Tuition 11-000-100-XXX4,579,2045,727,8395,366,528
Attendance and Social Work Services 11-000-211-XXX176,596180,844186,225
Health Services 11-000-213-XXX1,125,0801,192,8671,190,160
Students - Related & Extraordinary 11-000-216,2173,333,7833,333,2633,343,644
Guidance 11-000-218-XXX3,054,3343,201,6563,601,721
Child Study Teams 11-000-219-XXX2,588,6892,862,3762,925,933
Improvement of Instructional Services 11-000-221-XXX880,285978,7041,075,184
Educational Media Services - School Library 11-000-222-XXX1,736,1671,742,6171,655,145
Instructional Staff Training Services 11-000-223-XXX1,197,6181,316,7071,361,078
General Administration 11-000-230-XXX1,540,2511,728,2171,594,447
School Administration 11-000-240-XXX4,425,3715,051,4105,322,675
Central Svcs & Admin Info Technology 11-000-25X-XXX2,842,3693,433,2473,314,492
Operation and Maintenance of Plant Services 11-000-26X-XXX9,250,57111,257,68611,974,990
Student Transportation Services 11-000-270-XXX7,820,4198,036,8567,975,446
Other Support Services 11-000-290-XXX04,2707,245
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,369,00321,797,56323,681,866
Food Services 11-000-310-XXX359,541236,548464,159
Total Support Services Expenditures 64,279,28172,082,67075,040,938
TOTAL GENERAL CURRENT EXPENSE 114,516,155126,246,734131,285,089
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,1614,000
Equipment 12-XXX-XXX-73X84,033204,69841,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,943,4073,963,3172,311,242
TOTAL CAPITAL EXPENDITURES 4,027,4404,172,1762,356,242
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX194,237212,09143,395
Support Services 13-422-200-XXX16,65423,66017,488
Total Summer School 210,891235,75160,883
TOTAL SPECIAL SCHOOLS 210,891235,75160,883
Transfer of Funds to Charter Schools 10-000-100-56X19,06226,8599,993
OPERATING BUDGET GRAND TOTAL 118,773,548130,681,520133,712,207
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX285,5374,048,38975,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX49,67048,45645,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX37,34395,49975,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX137,958114,32597,000
Nonpublic Nursing Services 20-XXX-XXX-XXX66,08366,93165,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX35,60034,68030,000
Adult Education 20-XXX-XXX-XXX250,35000
Other Special Projects 20-XXX-XXX-XXX23,898250,350235,000
Total State Projects 600,902610,241547,000
Federal Projects:
Title I 20-XXX-XXX-XXX266,183276,016270,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,841,0291,875,2021,700,000
Adult Basic Education 20-XXX-XXX-XXX190,600171,800170,000
Other Special Projects 20-XXX-XXX-XXX629,079325,282251,000
Total Federal Projects 2,926,8912,648,3002,391,000
TOTAL GRANTS AND ENTITLEMENTS 3,813,3307,306,9303,013,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX9,267,3549,424,9929,738,891
TOTAL REPAYMENT OF DEBT 9,267,3549,424,9929,738,891
Total Expenditures 131,854,232147,413,442146,464,098

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget3,710,8044,028,8093,639,0162,587,264
  Repayment of Debt1,599,4881,543,233593,7280
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve105,48897,901102,062106,062
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,752,9187,436,3124,008,4480
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,78011,30312,47612,69113,057
Total Classroom Instruction6,6086,8627,5157,6047,846
Classroom-Salaries and Benefits6,2536,4927,0877,1887,426
Classroom-General Supplies and Textbooks184181232238233
Classroom-Purchased Services and Other171189195178187
Total Support Services1,8651,9152,0512,0792,135
Support Services-Salaries and Benefits1,6371,6581,7841,8361,899
Total Administrative Costs1,1551,1801,3341,3881,379
Administration-Salaries and Benefits9469901,1341,1661,189
Total Operations and Maintenance of Plant9591,1361,3501,3911,458
Operations & Maintenance of Plant-Salary & Ben.490506514521551
Total Food Services Costs2040262752
Total Extracurricular Costs156147170172153
Total Equipment Costs48917235
Employee Benefits as a % of Salaries27.327.829.228.930.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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 East Brunswick Public School shares services with the Township of
  • East Brunsick, Middlesex Regional Education Services Commission and the
  • County of Middlesex.
  • The following services are shared with the Township of East Brunswick:
  • financing, recycling and trash removal, security, paving, concrete, gas
  • for district vehicles.
  • The following services are shared with the Middlesex Regional Education
  • Services Commission: tuition, transportation, non-public administration,
  • home instruction, professional development, consulting services, speech
  • and occupational therapy, and physical therapy.
  • The district purchases buld salt from the County of Middlesex.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy106,086,288 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)2,021,393,376 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1005.2482 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy114,737,382 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)2,021,393,376 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1005.6762 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy106,086,288 (G)
Estimated Equalized Valuation (as of 02/01/2008)8,066,214,589 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3152 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy114,737,382 (J)
Estimated Equalized Valuation (as of 02/01/2008)8,066,214,589 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4224 (L)