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User Friendly Budgets
2008

MIDDLESEX - MIDDLESEX BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,8141,8171,813
spacing
Pupils on Roll - Special Full-Time220230231
Pupils on Roll - Special Shared-Time1030
Private School Placements131317
spacing
Pupils Sent to Other Districts-Reg Prog412
Pupils Sent to Other Dists-Spec Ed Prog181416
Pupils Received3711
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 550,000 218,398
Revenues from Local Sources:
Local Tax Levy 10-1210 18,326,257 19,174,506 19,641,486
Tuition 10-1300 51,480 35,000 85,000
Transportation Fees from Other LEAs 10-1420-1440 2,478 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 820 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 205,656 100,000 125,000
SUBTOTAL  18,586,691 19,309,506 19,851,486
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,636,638 4,636,638 0
Transportation Aid 10-3120 231,325 231,325 0
Special Education Aid 10-3130 1,271,237 1,271,237 0
Bilingual Education 10-3140 65,336 65,336 0
Stabilization Aid 10-3171 603,939 603,939 0
Extraordinary Aid 10-3131 46,937 0 57,133
Consolidated Aid 10-3195 235,240 235,240 0
Additional Formula Aid 10-3196 212,853 432,092 0
Other State Aids 10-3XXX 15,544 0 0
Categorical Special Education Aid 10-3132 0 0 1,113,625
Equalization Aid 10-3176 0 0 7,574,492
Categorical Security Aid 10-3177 0 0 201,305
Categorical Transportation Aid 10-3121 0 0 244,398
SUBTOTAL  7,319,049 7,475,807 9,190,953
Adjustment for Prior Year Encumbrances  0 6,219 0
Actual Revenues (Over)/Under Expenditures  -78,073 0 0
TOTAL OPERATING BUDGET  25,827,667 27,341,532 29,260,837
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,676 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 51,399 51,399 0
Other Restricted Entitlements 20-32XX 141,546 260,204 166,000
TOTAL REVENUES FROM STATE SOURCES  192,945 311,603 166,000
Revenues from Federal Sources:
Title I 20-4411-4416 168,490 119,764 101,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 475,052 488,369 458,448
Other 20-4XXX 77,998 81,735 63,000
TOTAL REVENUES FROM FEDERAL SOURCES  721,540 689,868 623,248
TOTAL GRANTS AND ENTITLEMENTS  945,161 1,001,471 789,248
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 452,870 452,712 440,541
TOTAL REVENUES FROM LOCAL SOURCES  452,870 452,712 440,541
Revenues from State Sources:
Debt Service Aid Type II 40-3160 270,857 270,763 263,484
TOTAL LOCAL REPAYMENT OF DEBT  723,727 723,475 704,025
Actual Revenues (Over)/Under Expenditures  19,198 0 0
TOTAL REPAYMENT OF DEBT  742,925 723,475 704,025
TOTAL REVENUES/SOURCES  27,515,753 29,066,478 30,754,110

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,087,1738,704,8029,047,333
Special Education 11-2XX-100-XXX2,325,5702,468,6812,601,134
Basic Skills/Remedial 11-230-100-XXX250,020222,961365,818
Bilingual Education 11-240-100-XXX139,763150,520155,822
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX109,910120,840126,697
School Sponsored Athletics 11-402-100-XXX470,697487,819504,882
Support Services:
Tuition 11-000-100-XXX1,137,146992,5841,170,227
Attendance and Social Work Services 11-000-211-XXX20,18920,73622,594
Health Services 11-000-213-XXX311,647332,730348,916
Students - Related & Extraordinary 11-000-216,217457,150503,240538,527
Guidance 11-000-218-XXX690,121729,003759,147
Child Study Teams 11-000-219-XXX842,454851,908908,798
Improvement of Instructional Services 11-000-221-XXX165,556186,793200,901
Educational Media Services - School Library 11-000-222-XXX277,341288,135316,957
Instructional Staff Training Services 11-000-223-XXX47,54451,06053,330
General Administration 11-000-230-XXX629,518751,785688,367
School Administration 11-000-240-XXX1,111,1681,223,5901,260,981
Central Svcs & Admin Info Technology 11-000-25X-XXX524,097632,974601,149
Operation and Maintenance of Plant Services 11-000-26X-XXX2,110,9652,193,7822,408,479
Student Transportation Services 11-000-270-XXX903,652908,456962,935
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,779,2874,165,3414,714,176
Total Support Services Expenditures 13,007,83513,832,11714,955,484
TOTAL GENERAL CURRENT EXPENSE 24,390,96825,987,74027,757,170
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X32,26717,550178,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,404,4321,336,2421,325,167
TOTAL CAPITAL EXPENDITURES 1,436,6991,353,7921,503,667
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 25,827,66727,341,53229,260,837
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,67600
Instructional Supplement Aid:
Instruction 20-214-100-XXX51,39951,3990
TOTAL INSTRUCTIONAL SUPPLEMENT AID 51,39951,3990
Other State Projects:
Instruction 20-217-100-XXX077,5000
Support Services 20-217-200-XXX05,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 082,5000
Nonpublic Textbooks 20-XXX-XXX-XXX13,00412,12812,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX61,32995,69290,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX40,59344,45240,000
Nonpublic Nursing Services 20-XXX-XXX-XXX17,30016,75216,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,3208,6808,000
Total State Projects 192,945311,603166,000
Federal Projects:
Title I 20-XXX-XXX-XXX168,490119,764101,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX475,052488,369458,448
Other Special Projects 20-XXX-XXX-XXX77,99881,73563,000
Total Federal Projects 721,540689,868623,248
TOTAL GRANTS AND ENTITLEMENTS 945,1611,001,471789,248
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0723,475704,025
Additional State School Building Aid-Ch.177 40-702-510-XXX742,92500
Total Additional State School Building Aid 742,92500
TOTAL REPAYMENT OF DEBT 742,925723,475704,025
Total Expenditures 27,515,75329,066,47830,754,110

 

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 Budget1,126,1261,129,034579,034541,999
  Repayment of Debt19,198000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,2945,6825,6825,682
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve44,888181,363181,3630
      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 Cost10,74810,98011,64911,81812,532
Total Classroom Instruction6,4036,5116,9207,0097,438
Classroom-Salaries and Benefits5,9736,2176,5686,6397,072
Classroom-General Supplies and Textbooks373236295298292
Classroom-Purchased Services and Other5758577174
Total Support Services1,6141,6601,7421,7571,897
Support Services-Salaries and Benefits1,4491,4701,5571,5611,697
Total Administrative Costs1,2761,3111,4161,4891,490
Administration-Salaries and Benefits1,0041,0481,1101,1231,174
Total Operations and Maintenance of Plant1,1161,1521,2021,1981,322
Operations & Maintenance of Plant-Salary & Ben.582615648646683
Total Food Services Costs00000
Total Extracurricular Costs327335356352371
Total Equipment Costs20165987
Employee Benefits as a % of Salaries23.523.725.224.626.6

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
  • Middlesex Borough School District participates in several shared services
  • with other governmental entities in an ongoing effort to provide cost sa
  • ving efficiencies:
  • 1. ACES-Electric
  • 2. MRESCM - Natural Gas Purchase
  • 3. NJSBAIG - ERIC North Insurance
  • 4. Grinspec Trust - Dental Insurance
  • 5. Transportation Jointures with Piscataway BOE, Greenbrook BOE, South Pl
  • ainfield BOE,MRESCM, SCESM
  • 6. MRESCM - Tuition, Related Services, Home Instruction Services
  • 7. Grant Consortium with Dunellen BOE - Title III NCLB
  • 8. Facility Useage with Borough
  • 9. Field Use & Maintenance with Boro
  • 10. Refuse Collection with Boro
  • 11. Fuel for Vechicles with Boro
  • 12. Educational Data Services for purchase of supplies, and time and mati
  • erial services.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,641,486 (A)
Estimated Net Taxable Valuation (as of 01/22/2008)499,227,284 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.9344 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,082,027 (D)
Estimated Net Taxable Valuation (as of 01/22/2008)499,227,284 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1004.0226 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,641,486 (G)
Estimated Equalized Valuation (as of 01/22/2008)1,673,400,618 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1737 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,082,027 (J)
Estimated Equalized Valuation (as of 01/22/2008)1,673,400,618 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2001 (L)