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User Friendly Budgets
2008

MIDDLESEX - OLD BRIDGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,7808,5818,595
Pupils on Roll Regular Shared-Time155
Pupils on Roll Reg Accr. Adult High Sch491494494
spacing
Pupils on Roll - Special Full-Time9981,0591,064
Pupils on Roll - Special Shared-Time51515
Private School Placements827378
spacing
Pupils Sent to Other Districts-Reg Prog455
Pupils Sent to Other Dists-Spec Ed Prog473742
Pupils Received454
Pupils in State Facilities101010

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 377,300 2,415,719
Revenues from Local Sources:
Local Tax Levy 10-1210 81,116,094 83,269,211 83,083,096
Tuition 10-1300 174,014 80,000 80,000
Unrestricted Miscellaneous Revenues 10-1XXX 668,665 250,000 300,000
SUBTOTAL  81,958,773 83,599,211 83,463,096
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 23,553,857 23,553,857 0
Supplemental Core Curriculum Standards Aid 10-3112 2,968,486 2,968,486 0
Transportation Aid 10-3120 3,377,484 3,377,484 0
Special Education Aid 10-3130 4,331,799 4,331,799 0
Bilingual Education 10-3140 402,582 402,582 0
Stabilization Aid 10-3171 70,506 70,506 0
Aid for Adult and Post-Graduate Programs 10-3191 705,199 0 0
Extraordinary Aid 10-3131 375,813 0 640,743
Consolidated Aid 10-3195 443,342 1,148,541 0
Additional Formula Aid 10-3196 1,087,982 2,208,604 0
Other State Aids 10-3XXX 87,265 0 551,304
Categorical Special Education Aid 10-3132 0 0 5,142,502
Equalization Aid 10-3176 0 0 37,668,416
Categorical Security Aid 10-3177 0 0 880,345
Categorical Transportation Aid 10-3121 0 0 2,879,109
SUBTOTAL  37,404,315 38,061,859 47,762,419
Adjustment for Prior Year Encumbrances  0 634,351 0
Actual Revenues (Over)/Under Expenditures  -3,301,624 0 0
TOTAL OPERATING BUDGET  116,061,464 122,672,721 133,641,234
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,467 13,088 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 138,303 138,303 0
Instructional Supplement Aid 20-3214 274,515 274,515 0
Other Restricted Entitlements 20-32XX 536,914 1,155,705 624,948
TOTAL REVENUES FROM STATE SOURCES  949,732 1,568,523 624,948
Revenues from Federal Sources:
Title I 20-4411-4416 666,934 1,030,058 819,037
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,012,793 2,149,031 2,121,924
Other 20-4XXX 667,643 550,473 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,347,370 3,729,562 2,940,961
TOTAL GRANTS AND ENTITLEMENTS  4,322,569 5,311,173 3,565,909
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 450,504 30,264
Revenues from Local Sources:
Local Tax Levy 40-1210 3,045,696 2,503,564 2,911,113
TOTAL REVENUES FROM LOCAL SOURCES  3,045,696 2,503,564 2,911,113
TOTAL LOCAL REPAYMENT OF DEBT  3,045,696 2,954,068 2,941,377
Actual Revenues (Over)/Under Expenditures  -330,264 0 0
TOTAL REPAYMENT OF DEBT  2,715,432 2,954,068 2,941,377
TOTAL REVENUES/SOURCES  123,099,465 130,937,962 140,148,520

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX35,943,27036,950,49038,781,074
Special Education 11-2XX-100-XXX8,464,6638,916,2979,581,867
Basic Skills/Remedial 11-230-100-XXX2,455,7392,689,8003,039,440
Bilingual Education 11-240-100-XXX880,353965,8681,007,730
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX228,920239,268253,008
School Sponsored Athletics 11-402-100-XXX1,023,7961,056,8851,112,291
Community Services Programs/Operations 11-800-330-XXX3,0073,5003,500
Support Services:
Tuition 11-000-100-XXX5,576,9025,477,4215,708,369
Attendance and Social Work Services 11-000-211-XXX182,179189,732206,092
Health Services 11-000-213-XXX1,207,8641,303,9801,360,513
Students - Related & Extraordinary 11-000-216,2171,625,4641,783,6321,805,954
Guidance 11-000-218-XXX2,446,4972,503,2092,513,310
Child Study Teams 11-000-219-XXX1,982,2582,078,1762,331,761
Improvement of Instructional Services 11-000-221-XXX1,264,0451,327,5371,411,187
Educational Media Services - School Library 11-000-222-XXX1,199,0541,219,0631,272,409
Instructional Staff Training Services 11-000-223-XXX90,26774,70074,000
General Administration 11-000-230-XXX1,773,1442,127,6492,104,877
School Administration 11-000-240-XXX4,724,9415,196,4195,201,263
Central Svcs & Admin Info Technology 11-000-25X-XXX1,424,8591,555,1411,521,153
Operation and Maintenance of Plant Services 11-000-26X-XXX13,556,38814,008,92615,320,464
Student Transportation Services 11-000-270-XXX8,392,67410,427,75410,581,598
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,784,71220,426,07821,876,608
Food Services 11-000-310-XXX4,22700
Total Support Services Expenditures 64,235,47569,699,41773,289,558
TOTAL GENERAL CURRENT EXPENSE 113,235,223120,521,525127,068,468
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X132,414409,646547,112
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,010,1551,021,3765,266,327
TOTAL CAPITAL EXPENDITURES 2,142,5691,431,0225,813,439
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX383,624412,625429,000
Support Services 13-601-200-XXX284,860286,709297,527
Total Accredited Evening/Adult HS/Post-Grad. 668,484699,334726,527
TOTAL SPECIAL SCHOOLS 668,484699,334726,527
Transfer of Funds to Charter Schools 10-000-100-56X15,18820,84032,800
OPERATING BUDGET GRAND TOTAL 116,061,464122,672,721133,641,234
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX25,46713,0880
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX100,63089,4520
Support Services 20-212-200-XXX37,67348,8510
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 138,303138,3030
Instructional Supplement Aid:
Instruction 20-214-100-XXX274,515274,5150
TOTAL INSTRUCTIONAL SUPPLEMENT AID 274,515274,5150
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX69,14971,20371,203
Nonpublic Auxiliary Services 20-XXX-XXX-XXX149,579209,438209,438
Nonpublic Handicapped Services 20-XXX-XXX-XXX168,093194,993194,993
Nonpublic Nursing Services 20-XXX-XXX-XXX91,99798,35498,354
Nonpublic Technology Initiative 20-XXX-XXX-XXX48,44350,96050,960
Other Special Projects 20-XXX-XXX-XXX9,653530,7570
Total State Projects 949,7321,568,523624,948
Federal Projects:
Title I 20-XXX-XXX-XXX666,9341,030,058819,037
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,012,7932,149,0312,121,924
Other Special Projects 20-XXX-XXX-XXX667,643550,4730
Total Federal Projects 3,347,3703,729,5622,940,961
TOTAL GRANTS AND ENTITLEMENTS 4,322,5695,311,1733,565,909
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,715,4322,954,0682,941,377
TOTAL REPAYMENT OF DEBT 2,715,4322,954,0682,941,377
Total Expenditures 123,099,465130,937,962140,148,520

 

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 Budget510,0152,772,9564,072,9562,192,164
  Repayment of Debt150,504480,76830,2640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0912,227534,9270
      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 Cost9,88210,19810,50510,85811,428
Total Classroom Instruction6,0266,2356,4626,5926,940
Classroom-Salaries and Benefits5,8036,0586,2976,4206,734
Classroom-General Supplies and Textbooks210162148151181
Classroom-Purchased Services and Other1316182125
Total Support Services1,1861,2771,3221,3611,430
Support Services-Salaries and Benefits1,1021,1721,2101,2391,305
Total Administrative Costs9699689991,0901,085
Administration-Salaries and Benefits797806824891901
Total Operations and Maintenance of Plant1,4611,4831,4691,5541,694
Operations & Maintenance of Plant-Salary & Ben.467434450460484
Total Food Services Costs20000
Total Extracurricular Costs155158160166175
Total Equipment Costs4314414257
Employee Benefits as a % of Salaries27.427.428.328.429.1

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
  • 1) Fuel Depot-The Township shares its fuel depot with the Board of Educat
  • ion at a savings to the district.
  • 2) Grant Writer - The Board of Education and Township split the cost of
  • salary and benefits for a grant writer, to actively seek outside funding
  • sources for district and township purposes.
  • 3) TV Studio - The Township uses the services of district students to
  • assist in the operation of the District's Local Access Channel.
  • 4) Summer Programs/Camp Robin(Special Needs Student Camp)-The Township
  • uses the district schools for summer programs. The district provides
  • transportation and nursing services for Camp Robin(special needs)students
  • 5) Before and After School Care Programs - The Township uses the district
  • schools for before and after school programs.
  • 6) Parks and Recreation Programs - The township uses the district schools
  • for after school activities. The township reimburses the district for
  • custodial costs.
  • 7) Ice Arena - The District's Ice Hockey Team uses the Township Ice Arena
  • 8) Interlocal Agreement for Capital Projects - The district and township
  • have agreed to an interlocal agreement to fund required capital projects.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy83,083,096 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)3,375,373,060 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4614 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy85,994,209 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)3,375,373,060 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.5477 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy83,083,096 (G)
Estimated Equalized Valuation (as of 02/01/2008)7,927,132,597 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0481 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy85,994,209 (J)
Estimated Equalized Valuation (as of 02/01/2008)7,927,132,597 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0848 (L)