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User Friendly Budgets
2008

MIDDLESEX - HIGHLAND PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3421,3181,325
Pupils on Roll Regular Shared-Time200
spacing
Pupils on Roll - Special Full-Time207220220
Pupils on Roll - Special Shared-Time222
Private School Placements232323
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog81111
Pupils Received444
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 313,648 890,565 711,471
Transfers from Other Funds 10-5200 347,859 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 17,580,347 18,647,753 19,125,082
Tuition 10-1300 37,314 50,040 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 331 0 70
Other Restricted Miscellaneous Revenues 10-1XXX 0 5,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 204,776 94,960 139,930
SUBTOTAL  17,822,768 18,797,753 19,315,082
Revenues from State Sources:
Supplemental Core Curriculum Standards Aid 10-3112 719,646 719,646 0
Transportation Aid 10-3120 314,929 314,929 0
Special Education Aid 10-3130 839,083 839,083 0
Bilingual Education 10-3140 60,970 60,970 0
Stabilization Aid 10-3171 167,186 167,186 0
Extraordinary Aid 10-3131 48,885 0 55,085
Consolidated Aid 10-3195 165,575 165,575 0
Additional Formula Aid 10-3196 90,975 199,662 0
Other State Aids 10-3XXX 128,954 107,132 0
Categorical Special Education Aid 10-3132 0 0 808,329
Equalization Aid 10-3176 0 0 2,823,104
Categorical Security Aid 10-3177 0 0 226,784
Categorical Transportation Aid 10-3121 0 0 241,955
SUBTOTAL  2,536,203 2,574,183 4,155,257
Adjustment for Prior Year Encumbrances  0 441,015 0
Actual Revenues (Over)/Under Expenditures  12,502 0 0
TOTAL OPERATING BUDGET  20,719,332 22,703,516 24,181,810
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,234 67,276 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 35,817 18,905 17,610
Early Childhood Program Aid 20-3211 754,825 772,435 0
Demonstrably Effective Program Aid 20-3212 492,114 492,114 0
Preschool Education Aid 20-3218 0 0 290,219
Other Restricted Entitlements 20-32XX 330,436 584,894 287,104
TOTAL REVENUES FROM STATE SOURCES  1,613,192 1,868,348 594,933
Revenues from Federal Sources:
Title I 20-4411-4416 262,312 317,595 205,183
I.D.E.A. Part B (Handicapped) 20-4420-4429 357,964 419,501 387,373
Other 20-4XXX 209,397 153,729 108,006
TOTAL REVENUES FROM FEDERAL SOURCES  829,673 890,825 700,562
TOTAL GRANTS AND ENTITLEMENTS  2,477,099 2,826,449 1,295,495
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 76,215 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,120,213 1,972,159 2,051,618
TOTAL REVENUES FROM LOCAL SOURCES  2,120,213 1,972,159 2,051,618
Revenues from State Sources:
Debt Service Aid Type II 40-3160 11,206 11,271 9,575
TOTAL LOCAL REPAYMENT OF DEBT  2,131,419 2,059,645 2,061,193
Actual Revenues (Over)/Under Expenditures  -64,300 0 0
TOTAL REPAYMENT OF DEBT  2,067,119 2,059,645 2,061,193
TOTAL REVENUES/SOURCES  25,263,550 27,589,610 27,538,498

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,299,0466,620,3647,221,875
Special Education 11-2XX-100-XXX1,477,6701,723,8591,887,783
Bilingual Education 11-240-100-XXX208,885235,009243,864
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX141,514172,497153,856
School Sponsored Athletics 11-402-100-XXX342,985375,957355,725
Support Services:
Tuition 11-000-100-XXX1,232,9191,492,6881,516,839
Attendance and Social Work Services 11-000-211-XXX46,95153,84454,814
Health Services 11-000-213-XXX200,800221,966270,158
Students - Related & Extraordinary 11-000-216,217481,503509,390578,699
Guidance 11-000-218-XXX483,697482,925697,774
Child Study Teams 11-000-219-XXX643,134672,157681,830
Improvement of Instructional Services 11-000-221-XXX251,797321,558346,968
Educational Media Services - School Library 11-000-222-XXX382,116458,620458,861
Instructional Staff Training Services 11-000-223-XXX88,774116,534122,856
General Administration 11-000-230-XXX688,718726,719653,390
School Administration 11-000-240-XXX800,968861,718924,873
Central Svcs & Admin Info Technology 11-000-25X-XXX633,594633,664585,533
Operation and Maintenance of Plant Services 11-000-26X-XXX2,165,3192,260,4572,257,520
Student Transportation Services 11-000-270-XXX1,390,0501,245,7591,182,752
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,573,2482,966,0833,448,262
Food Services 11-000-310-XXX023,7450
Total Support Services Expenditures 12,063,58813,047,82713,781,129
TOTAL GENERAL CURRENT EXPENSE 20,533,68822,175,51323,644,232
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60433100
Interest Earned on Capital Reserve 10-6040070
Equipment 12-XXX-XXX-73X81,79191,75542,353
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,550359,925390,000
TOTAL CAPITAL EXPENDITURES 131,672451,680432,423
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX3,6904,0000
Support Services 13-422-200-XXX01,0000
Total Summer School 3,6905,0000
TOTAL SPECIAL SCHOOLS 3,6905,0000
Transfer of Funds to Charter Schools 10-000-100-56X50,28271,323105,155
OPERATING BUDGET GRAND TOTAL 20,719,33222,703,51624,181,810
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,23467,2760
Early Childhood Program Aid:
Instruction 20-211-100-XXX563,735596,282235,104
Support Services 20-211-200-XXX226,907195,05872,725
TOTAL EARLY CHILDHOOD PROGRAM AID 790,642791,340307,829
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX143,297151,4020
Support Services 20-212-200-XXX348,817340,7120
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 492,114492,1140
Other State Projects:
Instruction 20-217-100-XXX0179,0030
Support Services 20-217-200-XXX023,9970
TOTAL TARA USED TO SUPPORT PROGRAMS 0203,0000
Nonpublic Textbooks 20-XXX-XXX-XXX4,4084,7514,751
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,591253253
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,0422,6362,636
Nonpublic Nursing Services 20-XXX-XXX-XXX5,8666,5626,562
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,5913,4003,400
Other Special Projects 20-XXX-XXX-XXX308,938364,292269,502
Total State Projects 1,613,1921,868,348594,933
Federal Projects:
Title I 20-XXX-XXX-XXX262,312317,595205,183
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX357,964419,501387,373
Other Special Projects 20-XXX-XXX-XXX209,397153,729108,006
Total Federal Projects 829,673890,825700,562
TOTAL GRANTS AND ENTITLEMENTS 2,477,0992,826,4491,295,495
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,067,1192,059,6452,061,193
TOTAL REPAYMENT OF DEBT 2,067,1192,059,6452,061,193
Total Expenditures 25,263,55027,589,61027,538,498

 

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 Budget410,443511,988657,380414,380
  Repayment of Debt11,91576,21500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve6,6336,9646,9647,034
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,074,5311,261,428468,4710
      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 Cost12,01012,47313,09913,67213,845
Total Classroom Instruction6,6766,7797,1047,5147,698
Classroom-Salaries and Benefits6,3236,3336,7646,9457,179
Classroom-General Supplies and Textbooks297310269376302
Classroom-Purchased Services and Other5613671193217
Total Support Services2,3712,3462,5162,5742,594
Support Services-Salaries and Benefits2,2332,1412,3202,3132,383
Total Administrative Costs1,3681,5611,5041,6631,660
Administration-Salaries and Benefits9711,0761,1351,1391,240
Total Operations and Maintenance of Plant1,1731,4151,5721,4851,494
Operations & Maintenance of Plant-Salary & Ben.61394942113
Total Food Services Costs000160
Total Extracurricular Costs420370403419398
Total Equipment Costs3553336028
Employee Benefits as a % of Salaries21.421.623.62325.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Interst on Bond Ref Funds468,471 Bond Proceeds spent down during year
Total Unusual Revenues468,471 

 

Shared Services
  • The Highland Park School District has participated in several shared serv
  • ices projects this year. We have a continued joint venture with the Boro
  • ugh of Highland Park. Meetings are held every two months with shared pub
  • lications, security committees, community safety programs and intergovern
  • mental joint programs for the community, including before- and after-scho
  • ol care and summer camp programs. The district shares its facilities wit
  • h the Borough Recreation Department, allowing for community sporting acti
  • vities on nights and weekends. The district also receives gratis service
  • s from the Borough's Department of Public Works in many areas, including
  • snow removal and supplies.
  • The second venture is in collaboration with four other school districts.
  • Piscataway, South Plainfield, Middlesex and Dunellen all participate wit
  • h Highland Park in a collaboration to share common services, such as tran
  • sportation, special education and grant writing.
  • Third, our business administrator has developed shared services relations
  • hips with Franklin Township and Piscataway in order to improve the effici
  • ency of transportation services for the district. This year, these ventu
  • res have saved the school district considerable money.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,125,082 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)531,537,518 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.5981 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,176,700 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)531,537,518 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.9840 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,125,082 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,485,219,891 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,176,700 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,485,219,891 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4258 (L)