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User Friendly Budgets
2008

MIDDLESEX - PISCATAWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,0516,1706,177
spacing
Pupils on Roll - Special Full-Time809819808
Pupils on Roll - Special Shared-Time1133
Private School Placements453946
spacing
Pupils Sent to Contracted Preschool Prog3000
Pupils Sent to Other Districts-Reg Prog326
Pupils Sent to Other Dists-Spec Ed Prog535255
Pupils Received8170
Pupils in State Facilities655

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 6,000,000 2,000,000
Transfers from Other Funds 10-5200 831,108 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 69,658,719 74,286,825 75,955,122
Transportation Fees from Other LEAs 10-1420-1440 270,250 270,000 510,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 1,001,697 450,000 600,000
SUBTOTAL  70,930,666 75,007,325 77,065,622
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,496,151 3,496,151 0
Transportation Aid 10-3120 2,061,186 2,061,186 0
Special Education Aid 10-3130 5,112,052 5,112,052 0
Bilingual Education 10-3140 314,498 314,498 0
Stabilization Aid 10-3171 273,664 273,664 0
Extraordinary Aid 10-3131 275,724 400,000 695,091
Consolidated Aid 10-3195 761,896 761,896 0
Additional Formula Aid 10-3196 373,868 758,956 0
Other State Aids 10-3XXX 45,708 395,883 0
Categorical Special Education Aid 10-3132 0 0 3,818,918
Equalization Aid 10-3176 0 0 9,468,778
Categorical Security Aid 10-3177 0 0 761,733
Categorical Transportation Aid 10-3121 0 0 1,953,086
SUBTOTAL  12,714,747 13,574,286 16,697,606
Actual Revenues (Over)/Under Expenditures  249,221 0 0
TOTAL OPERATING BUDGET  84,725,742 94,581,611 95,763,228
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 89,156 4,905 10,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 132,390 132,390 0
Instructional Supplement Aid - Pr Yr Carryover 20-3214 1,127 0 0
Demonstrably Effective Program Aid 20-3212 181,964 314,354 0
Preschool Education Aid 20-3218 0 0 442,200
Instructional Supplement Aid 20-3214 127,342 129,596 0
Other Restricted Entitlements 20-32XX 1,178,638 1,365,260 685,000
TOTAL REVENUES FROM STATE SOURCES  1,621,461 1,941,600 1,127,200
Revenues from Federal Sources:
Title I 20-4411-4416 230,157 220,938 200,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,735,860 1,725,258 1,668,932
Vocational Education 20-4430 29,304 0 0
Other 20-4XXX 319,905 193,052 193,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,315,226 2,139,248 2,061,932
TOTAL GRANTS AND ENTITLEMENTS  4,025,843 4,085,753 3,199,132
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 300,000 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,380,230 3,085,754 3,107,584
Miscellaneous 40-1XXX 3,557 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,383,787 3,085,754 3,107,584
Revenues from State Sources:
Debt Service Aid Type II 40-3160 103,140 103,246 86,416
TOTAL LOCAL REPAYMENT OF DEBT  3,486,927 3,489,000 3,194,000
Actual Revenues (Over)/Under Expenditures  -3,557 0 0
TOTAL REPAYMENT OF DEBT  3,483,370 3,489,000 3,194,000
TOTAL REVENUES/SOURCES  92,234,955 102,156,364 102,156,360

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX27,619,99930,151,40131,675,373
Special Education 11-2XX-100-XXX7,102,0427,924,3328,493,245
Basic Skills/Remedial 11-230-100-XXX720,195886,3541,114,510
Bilingual Education 11-240-100-XXX685,535687,9801,088,973
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX257,295315,065323,348
School Sponsored Athletics 11-402-100-XXX697,627907,170933,720
Other Instructional Programs 11-4XX-100-XXX104,528115,400120,016
Support Services:
Tuition 11-000-100-XXX2,941,0383,208,3493,390,083
Attendance and Social Work Services 11-000-211-XXX211,273234,846243,433
Health Services 11-000-213-XXX738,186779,523813,850
Students - Related & Extraordinary 11-000-216,2171,274,4641,369,6101,374,137
Guidance 11-000-218-XXX2,022,4211,979,6082,035,771
Child Study Teams 11-000-219-XXX2,279,8322,514,2152,652,448
Improvement of Instructional Services 11-000-221-XXX1,405,3131,998,1981,873,749
Educational Media Services - School Library 11-000-222-XXX996,5361,191,9931,224,538
Instructional Staff Training Services 11-000-223-XXX58,02289,810178,850
General Administration 11-000-230-XXX2,274,1572,454,3662,241,776
School Administration 11-000-240-XXX3,243,0603,746,9383,885,263
Central Svcs & Admin Info Technology 11-000-25X-XXX1,846,8032,139,3302,152,504
Operation and Maintenance of Plant Services 11-000-26X-XXX8,496,3949,800,5689,934,652
Student Transportation Services 11-000-270-XXX4,232,2774,537,2194,639,197
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,506,91615,086,22715,138,050
Total Support Services Expenditures 44,526,69251,130,80051,778,301
TOTAL GENERAL CURRENT EXPENSE 81,713,91392,118,50295,527,486
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X490,331201,109175,890
Facilities Acquisition and Construction Services 12-000-4XX-XXX711,6342,183,0000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,752,91300
TOTAL CAPITAL EXPENDITURES 2,954,8782,384,609176,390
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X56,95178,50059,352
OPERATING BUDGET GRAND TOTAL 84,725,74294,581,61195,763,228
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX89,1564,90510,000
Early Childhood Program Aid:
Instruction 20-211-100-XXX00285,440
Support Services 20-211-200-XXX00156,760
TOTAL EARLY CHILDHOOD PROGRAM AID 00442,200
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX314,354446,7440
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 314,354446,7440
Instructional Supplement Aid:
Instruction 20-214-100-XXX128,469129,5960
TOTAL INSTRUCTIONAL SUPPLEMENT AID 128,469129,5960
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX93,31594,28590,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX213,110297,360210,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX260,265335,937235,000
Nonpublic Nursing Services 20-XXX-XXX-XXX122,736127,998100,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX66,88067,48050,000
Other Special Projects 20-XXX-XXX-XXX422,332442,2000
Total State Projects 1,621,4611,941,6001,127,200
Federal Projects:
Title I 20-XXX-XXX-XXX230,157220,938200,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,735,8601,725,2581,668,932
Vocational Education 20-XXX-XXX-XXX29,30400
Other Special Projects 20-XXX-XXX-XXX319,905193,052193,000
Total Federal Projects 2,315,2262,139,2482,061,932
TOTAL GRANTS AND ENTITLEMENTS 4,025,8434,085,7533,199,132
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,483,3703,489,0003,194,000
TOTAL REPAYMENT OF DEBT 3,483,3703,489,0003,194,000
Total Expenditures 92,234,955102,156,364102,156,360

 

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 Budget5,855,9027,978,8183,853,7701,891,632
  Repayment of Debt311,620315,17700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve12,41614,07614,57615,076
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,205,53037,86237,8620
      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 Cost10,68310,85612,18212,14612,529
Total Classroom Instruction6,2806,5027,1507,1997,529
Classroom-Salaries and Benefits6,0326,2406,8936,9307,255
Classroom-General Supplies and Textbooks162209174186207
Classroom-Purchased Services and Other8653838368
Total Support Services1,6831,5801,8241,7681,797
Support Services-Salaries and Benefits1,4431,4571,5991,5291,575
Total Administrative Costs1,2061,2401,3491,3981,383
Administration-Salaries and Benefits9169351,0341,0481,078
Total Operations and Maintenance of Plant1,3181,3661,6441,5681,585
Operations & Maintenance of Plant-Salary & Ben.701709821803842
Total Food Services Costs00000
Total Extracurricular Costs192164210208212
Total Equipment Costs9571302925
Employee Benefits as a % of Salaries21.423.625.225.924.4

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
  • Piscataway and other northern Middlesex County districts are implementing
  • a cooperative special education transportation program and a cooperative
  • health joint insurance fund plan for the 08-09 school year. Piscataway
  • also participates in transportation jointure agreements with South
  • Plainfield. In addition to the transportation cooperatives, Piscataway
  • is establishing a fuel purchasing cooperative that will be open to other
  • school districts, municipalities, and the county government.
  • Piscataway is a member of Ed-Data and the Middlesex County cooperative
  • purchasing program "Common Cents".

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,955,122 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,236,016,835 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1003.3969 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,062,706 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,236,016,835 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.5359 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy75,955,122 (G)
Estimated Equalized Valuation (as of 10/01/2007)6,828,903,829 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1123 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy79,062,706 (J)
Estimated Equalized Valuation (as of 10/01/2007)6,828,903,829 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1578 (L)