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User Friendly Budgets
2008

MIDDLESEX - MONROE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,2914,4574,782
Pupils on Roll Regular Shared-Time101
spacing
Pupils on Roll - Special Full-Time631668725
Pupils on Roll - Special Shared-Time303
Private School Placements353427
spacing
Pupils Sent to Other Districts-Reg Prog111
Pupils Sent to Other Dists-Spec Ed Prog312629
Pupils Received234223218
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,720,820 6,157,309
Transfers from Other Funds 10-5200 5,935 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 61,844,803 67,088,252 70,254,233
Tuition 10-1300 2,909,595 2,665,837 2,944,125
Transportation Fees from Individuals 10-1410 219,247 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 207,300 218,700
Interest Earned on Capital Reserve Funds 10-1XXX 5 5 5
Unrestricted Miscellaneous Revenues 10-1XXX 1,047,304 498,235 395,000
SUBTOTAL  66,020,954 70,459,629 73,812,063
Revenues from State Sources:
Transportation Aid 10-3120 940,868 940,868 0
Special Education Aid 10-3130 2,109,258 2,109,258 0
Bilingual Education 10-3140 44,222 44,222 0
Extraordinary Aid 10-3131 137,382 0 212,422
Consolidated Aid 10-3195 418,692 418,692 0
Additional Formula Aid 10-3196 105,391 231,427 0
Other State Aids 10-3XXX 628,182 582,761 0
Categorical Special Education Aid 10-3132 0 0 2,716,199
Categorical Security Aid 10-3177 0 0 373,277
Categorical Transportation Aid 10-3121 0 0 1,579,507
SUBTOTAL  4,383,995 4,327,228 4,881,405
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 70 0 0
SUBTOTAL  70 0 0
Adjustment for Prior Year Encumbrances  0 120,984 0
Actual Revenues (Over)/Under Expenditures  -3,011,164 0 0
TOTAL OPERATING BUDGET  67,399,790 78,628,661 84,850,777
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 1,259,930 0
Revenues from Federal Sources:
Title I 20-4411-4416 91,896 87,410 74,299
I.D.E.A. Part B (Handicapped) 20-4420-4429 774,966 837,320 711,725
Other 20-4XXX 75,734 77,427 0
TOTAL REVENUES FROM FEDERAL SOURCES  942,596 1,002,157 786,024
TOTAL GRANTS AND ENTITLEMENTS  943,596 2,262,087 786,024
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,596,612 4,620,320
Transfers from Other Funds 40-5200 4,488,182 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 6,345,203 4,489,648 4,754,318
TOTAL REVENUES FROM LOCAL SOURCES  6,345,203 4,489,648 4,754,318
Revenues from State Sources:
Debt Service Aid Type II 40-3160 560,943 1,012,664 798,382
TOTAL LOCAL REPAYMENT OF DEBT  11,394,328 8,098,924 10,173,020
Actual Revenues (Over)/Under Expenditures  -3,468,460 0 0
TOTAL REPAYMENT OF DEBT  7,925,868 8,098,924 10,173,020
TOTAL REVENUES/SOURCES  76,269,254 88,989,672 95,809,821

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,635,81826,413,90729,788,703
Special Education 11-2XX-100-XXX4,997,1655,869,0096,356,621
Basic Skills/Remedial 11-230-100-XXX451,075598,083631,983
Bilingual Education 11-240-100-XXX85,491218,726231,270
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX343,671544,620598,836
School Sponsored Athletics 11-402-100-XXX818,8951,025,5351,136,590
Community Services Programs/Operations 11-800-330-XXX16,45533,85035,420
Support Services:
Tuition 11-000-100-XXX3,000,4843,741,7203,934,672
Attendance and Social Work Services 11-000-211-XXX2,66011,06211,610
Health Services 11-000-213-XXX601,876713,594828,699
Students - Related & Extraordinary 11-000-216,217708,8061,085,9341,068,429
Guidance 11-000-218-XXX1,018,0791,356,0421,423,145
Child Study Teams 11-000-219-XXX1,580,3231,958,8912,119,667
Improvement of Instructional Services 11-000-221-XXX977,6451,245,2181,225,992
Educational Media Services - School Library 11-000-222-XXX636,282829,312909,624
Instructional Staff Training Services 11-000-223-XXX176,231211,285221,045
General Administration 11-000-230-XXX1,418,4601,855,6751,932,110
School Administration 11-000-240-XXX3,001,4573,361,9683,702,578
Central Svcs & Admin Info Technology 11-000-25X-XXX1,102,1831,419,6471,486,014
Operation and Maintenance of Plant Services 11-000-26X-XXX5,983,2826,858,8967,095,854
Student Transportation Services 11-000-270-XXX4,398,5584,935,3745,409,454
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,612,42013,321,75713,994,060
Total Support Services Expenditures 35,218,74642,906,37545,362,953
TOTAL GENERAL CURRENT EXPENSE 66,567,31677,610,10584,142,376
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604055
Equipment 12-XXX-XXX-73X352,286334,884510,836
Facilities Acquisition and Construction Services 12-000-4XX-XXX383,683494,4310
TOTAL CAPITAL EXPENDITURES 735,969829,320510,841
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX33,32995,12599,835
Total Summer School 33,32995,12599,835
Adult Education - Local:
Support Services 13-602-200-XXX63,17694,11197,725
Total Adult Education - Local 63,17694,11197,725
TOTAL SPECIAL SCHOOLS 96,505189,236197,560
OPERATING BUDGET GRAND TOTAL 67,399,79078,628,66184,850,777
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,0001,259,9300
Federal Projects:
Title I 20-XXX-XXX-XXX91,89687,41074,299
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX774,966837,320711,725
Other Special Projects 20-XXX-XXX-XXX75,73477,4270
Total Federal Projects 942,5961,002,157786,024
TOTAL GRANTS AND ENTITLEMENTS 943,5962,262,087786,024
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX7,925,8688,098,92410,173,020
TOTAL REPAYMENT OF DEBT 7,925,8688,098,92410,173,020
Total Expenditures 76,269,25488,989,67295,809,821

 

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 Budget1,204,3711,347,9961,570,0961,570,096
  Repayment of Debt3,748,4727,216,9324,620,3200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0201,0251,0301,035
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,848,1309,878,1296,157,3090
      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 Cost10,91812,03312,84513,29813,426
Total Classroom Instruction6,6167,5147,7297,9298,158
Classroom-Salaries and Benefits5,8226,4956,7806,9897,040
Classroom-General Supplies and Textbooks502635581579727
Classroom-Purchased Services and Other291384369361391
Total Support Services1,3661,4001,7151,7781,735
Support Services-Salaries and Benefits1,2261,2651,5221,5751,554
Total Administrative Costs1,2801,3381,4171,5511,542
Administration-Salaries and Benefits1,0751,1331,1401,2171,221
Total Operations and Maintenance of Plant1,2601,3551,4711,5091,456
Operations & Maintenance of Plant-Salary & Ben.663738784811822
Total Food Services Costs00000
Total Extracurricular Costs251276346359364
Total Equipment Costs7071636593
Employee Benefits as a % of Salaries25.326.228.828.927.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • PUPIL TRANSPORTATION JOINTURES WITH OTHER DISTRICTS
  • INTERLOCAL SERVICE AGREEMENT WITH THE MUNICIPALITY FOR PUPIL
  • TRANSPORTATION
  • INTERLOCAL SERVICES AGREEMENT WITH THE MUNICIPALITY FOR COMMUNICATIONS
  • EQUIPMENT
  • SHARED SERVICES AGREEMENT FOR FOOD SERVICE DIRECTOR WITH THE JAMESBURG
  • BOARD OF EDUCATION
  • TRANSPORTATION AGREEMENTS WITH THE MIDDLESEX REGIONAL EDUCATIONAL
  • SERVICES COMMISSION
  • INTERLOCAL SERVICES AGREEMENT FOR FOOD SERVICES WITH THE MIDDLESEX
  • REGIONAL EDUCATIONAL SERVICES COMMISSION

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy70,254,233 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)3,609,458,429 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.9464 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy75,008,551 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)3,609,458,429 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0781 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy70,254,233 (G)
Estimated Equalized Valuation (as of 01/10/2008)7,757,341,295 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9056 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy75,008,551 (J)
Estimated Equalized Valuation (as of 01/10/2008)7,757,341,295 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9669 (L)