>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>SAYREVILLE BORO

User Friendly Budgets
2008

MIDDLESEX - SAYREVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,9744,9875,064
spacing
Pupils on Roll - Special Full-Time735780780
Pupils on Roll - Special Shared-Time92222
Private School Placements858080
spacing
Pupils Sent to Other Districts-Reg Prog1433
Pupils Sent to Other Dists-Spec Ed Prog283030
Pupils in State Facilities1044

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,894,445 1,605,620
Transfers from Other Funds 10-5200 601,464 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 47,713,318 49,247,481 49,849,540
Unrestricted Miscellaneous Revenues 10-1XXX 351,157 495,600 300,000
SUBTOTAL  48,064,475 49,743,081 50,149,540
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,824,745 7,824,745 0
Transportation Aid 10-3120 1,935,495 1,935,495 0
Special Education Aid 10-3130 4,563,657 4,563,657 0
Bilingual Education 10-3140 102,442 102,442 0
Extraordinary Aid 10-3131 285,430 0 526,521
Consolidated Aid 10-3195 640,655 640,655 0
Additional Formula Aid 10-3196 457,848 929,432 0
Other State Aids 10-3XXX 42,464 602,190 0
Categorical Special Education Aid 10-3132 0 0 3,190,942
Equalization Aid 10-3176 0 0 14,681,562
Categorical Security Aid 10-3177 0 0 678,685
Categorical Transportation Aid 10-3121 0 0 1,850,642
SUBTOTAL  15,852,736 16,598,616 20,928,352
Adjustment for Prior Year Encumbrances  0 594,254 0
Actual Revenues (Over)/Under Expenditures  504,601 0 0
TOTAL OPERATING BUDGET  65,023,276 68,830,396 72,683,512
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,114 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 195,563 194,621 0
Other Restricted Entitlements 20-32XX 251,032 619,328 355,000
TOTAL REVENUES FROM STATE SOURCES  446,595 813,949 355,000
Revenues from Federal Sources:
Title I 20-4411-4416 538,043 536,223 535,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,255,431 1,361,815 1,200,000
Other 20-4XXX 297,772 546,189 263,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,091,246 2,444,227 1,998,000
TOTAL GRANTS AND ENTITLEMENTS  2,543,955 3,258,176 2,353,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 157,181 1,085
Transfers from Other Funds 40-5200 1,465,000 533,000 495,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,729,236 2,390,237 2,638,639
Miscellaneous 40-1XXX 0 300,000 300,000
TOTAL REVENUES FROM LOCAL SOURCES  1,729,236 2,690,237 2,938,639
Revenues from State Sources:
Debt Service Aid Type II 40-3160 163,572 163,572 204,566
TOTAL LOCAL REPAYMENT OF DEBT  3,357,808 3,543,990 3,639,290
Actual Revenues (Over)/Under Expenditures  761,468 0 0
TOTAL REPAYMENT OF DEBT  4,119,276 3,543,990 3,639,290
TOTAL REVENUES/SOURCES  71,686,507 75,632,562 78,675,802

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,396,94820,623,07322,400,575
Special Education 11-2XX-100-XXX5,810,4156,354,6446,954,589
Basic Skills/Remedial 11-230-100-XXX1,233,5231,156,2251,466,925
Bilingual Education 11-240-100-XXX106,774132,720134,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX244,912277,770283,770
School Sponsored Athletics 11-402-100-XXX619,214700,220681,220
Community Services Programs/Operations 11-800-330-XXX8,2418,0008,000
Support Services:
Tuition 11-000-100-XXX5,193,7515,302,7685,412,965
Attendance and Social Work Services 11-000-211-XXX24,25925,82925,378
Health Services 11-000-213-XXX628,204683,784733,344
Students - Related & Extraordinary 11-000-216,2171,962,5142,331,0872,368,828
Guidance 11-000-218-XXX1,007,1321,230,6091,228,149
Child Study Teams 11-000-219-XXX1,545,3441,504,4881,543,238
Improvement of Instructional Services 11-000-221-XXX982,900936,8631,060,269
Educational Media Services - School Library 11-000-222-XXX576,128572,324663,702
Instructional Staff Training Services 11-000-223-XXX2,70010,0005,000
General Administration 11-000-230-XXX1,610,0251,514,4221,464,250
School Administration 11-000-240-XXX2,516,9852,701,9682,740,503
Central Svcs & Admin Info Technology 11-000-25X-XXX684,063958,002946,459
Operation and Maintenance of Plant Services 11-000-26X-XXX5,087,3905,399,1565,625,675
Student Transportation Services 11-000-270-XXX4,515,6144,718,7635,031,057
Other Support Services 11-000-290-XXX05,2600
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,801,47310,053,20010,398,216
Food Services 11-000-310-XXX16,33400
Total Support Services Expenditures 36,154,81637,948,52339,247,033
TOTAL GENERAL CURRENT EXPENSE 63,574,84367,201,17571,176,512
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X192,667619,77045,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,177,297958,4981,420,000
TOTAL CAPITAL EXPENDITURES 1,369,9641,578,2681,465,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX70,87542,00042,000
Total Summer School 70,87542,00042,000
TOTAL SPECIAL SCHOOLS 70,87542,00042,000
Transfer of Funds to Charter Schools 10-000-100-56X7,5948,9530
OPERATING BUDGET GRAND TOTAL 65,023,27668,830,39672,683,512
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,11400
Instructional Supplement Aid:
Instruction 20-214-100-XXX195,563194,6210
TOTAL INSTRUCTIONAL SUPPLEMENT AID 195,563194,6210
Other State Projects:
Support Services 20-217-200-XXX0292,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 0292,0000
Nonpublic Textbooks 20-XXX-XXX-XXX24,54423,69730,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX89,794102,899114,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX74,81082,30797,000
Nonpublic Nursing Services 20-XXX-XXX-XXX32,81932,73336,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,68016,96018,000
Other Special Projects 20-XXX-XXX-XXX11,38568,73260,000
Total State Projects 446,595813,949355,000
Federal Projects:
Title I 20-XXX-XXX-XXX538,043536,223535,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,255,4311,361,8151,200,000
Other Special Projects 20-XXX-XXX-XXX297,772546,189263,000
Total Federal Projects 2,091,2462,444,2271,998,000
TOTAL GRANTS AND ENTITLEMENTS 2,543,9553,258,1762,353,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,119,2763,543,9903,639,290
TOTAL REPAYMENT OF DEBT 4,119,2763,543,9903,639,290
Total Expenditures 71,686,50775,632,56278,675,802

 

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 Budget2,848,0082,662,9912,834,8711,229,251
  Repayment of Debt919,373157,9051,0850
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve160160160160
      Adult Education Programs16,334000
      Maintenance Reserve180,539180,539180,539180,539
      Legal Reserve405,625156,32500
      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 Cost8,8819,4729,7319,98510,377
Total Classroom Instruction5,5485,8356,0406,0806,474
Classroom-Salaries and Benefits5,2735,6145,7235,7806,042
Classroom-General Supplies and Textbooks173164212188298
Classroom-Purchased Services and Other10256105112134
Total Support Services1,2381,4131,4291,5571,553
Support Services-Salaries and Benefits1,0341,1421,1821,2191,274
Total Administrative Costs9389871,0331,0581,038
Administration-Salaries and Benefits693731790813810
Total Operations and Maintenance of Plant9291,0119881,0481,076
Operations & Maintenance of Plant-Salary & Ben.514583553567584
Total Food Services Costs03000
Total Extracurricular Costs181176193196190
Total Equipment Costs70341021078
Employee Benefits as a % of Salaries24.125.724.524.924.4

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
  • THE SAYREVILLE BOARD OF EDUCATION HAS SHARED SERVICES AGREEMENTS FOR THE
  • FOLLOWING SERVICES OR PURCHASES:
  • COLLABRATIVE AGREEMENT WITH MRESC
  • MRESC GAS PARTICIPATION
  • ED-DATA FOR SUPPLIES
  • ED-DATA FOR SERVICES CONTRACT

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,849,540 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,267,587,707 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1984 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy52,488,179 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,267,587,707 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.3147 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,849,540 (G)
Estimated Equalized Valuation (as of 10/01/2007)5,373,620,401 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9277 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy52,488,179 (J)
Estimated Equalized Valuation (as of 10/01/2007)5,373,620,401 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9768 (L)