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User Friendly Budgets
2008

MIDDLESEX - SOUTH AMBOY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time951958967
spacing
Pupils on Roll - Special Full-Time188153153
Pupils on Roll - Special Shared-Time71515
Private School Placements777
spacing
Pupils Sent to Other Districts-Reg Prog034
Pupils Sent to Other Dists-Spec Ed Prog111210
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 348,000 75,590
Revenues from Local Sources:
Local Tax Levy 10-1210 6,768,167 6,975,421 7,254,438
Unrestricted Miscellaneous Revenues 10-1XXX 24,142 36,000 20,000
SUBTOTAL  6,792,309 7,011,421 7,274,438
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,693,574 3,693,574 0
Supplemental Core Curriculum Standards Aid 10-3112 241,838 241,838 0
Transportation Aid 10-3120 136,036 136,036 0
Special Education Aid 10-3130 905,527 905,527 0
Bilingual Education 10-3140 45,444 45,444 0
Extraordinary Aid 10-3131 5,301 0 0
Consolidated Aid 10-3195 129,140 129,140 0
Additional Formula Aid 10-3196 178,586 362,530 0
Other State Aids 10-3XXX 93,116 191,960 0
Categorical Special Education Aid 10-3132 0 0 603,530
Equalization Aid 10-3176 0 0 5,571,377
Categorical Security Aid 10-3177 0 0 193,099
Adjustment Aid 10-3178 0 0 71,246
Categorical Transportation Aid 10-3121 0 0 174,913
SUBTOTAL  5,428,562 5,706,049 6,614,165
Adjustment for Prior Year Encumbrances  0 5,824 0
Actual Revenues (Over)/Under Expenditures  249,975 0 0
TOTAL OPERATING BUDGET  12,470,846 13,071,294 13,964,193
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 7,054 25,688 0
Early Childhood Program Aid 20-3211 578,919 604,172 0
Demonstrably Effective Program Aid 20-3212 194,606 199,666 0
Preschool Education Aid 20-3218 0 0 232,496
Other Restricted Entitlements 20-32XX 496,400 673,783 475,000
TOTAL REVENUES FROM STATE SOURCES  1,276,979 1,503,309 707,496
Revenues from Federal Sources:
Title I 20-4411-4416 342,870 224,438 222,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 369,150 393,062 390,000
Other 20-4XXX 148,853 105,142 100,000
TOTAL REVENUES FROM FEDERAL SOURCES  860,873 722,642 712,000
TOTAL GRANTS AND ENTITLEMENTS  2,137,852 2,225,951 1,419,496
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 421
Revenues from Local Sources:
Local Tax Levy 40-1210 736,936 766,758 730,001
Miscellaneous 40-1XXX 298 0 0
TOTAL REVENUES FROM LOCAL SOURCES  737,234 766,758 730,001
Revenues from State Sources:
Debt Service Aid Type II 40-3160 429,471 409,603 400,318
TOTAL LOCAL REPAYMENT OF DEBT  1,166,705 1,176,361 1,130,740
Actual Revenues (Over)/Under Expenditures  6,498 0 0
TOTAL REPAYMENT OF DEBT  1,173,203 1,176,361 1,130,740
TOTAL REVENUES/SOURCES  15,781,901 16,473,606 16,514,429

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,936,6024,151,9604,219,860
Special Education 11-2XX-100-XXX1,310,2391,560,6071,724,586
Basic Skills/Remedial 11-230-100-XXX64,82420,92627,950
Bilingual Education 11-240-100-XXX92,572100,104104,150
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX065,53860,120
School Sponsored Athletics 11-402-100-XXX210,758211,433158,425
Other Instructional Programs 11-4XX-100-XXX71,13000
Support Services:
Tuition 11-000-100-XXX572,386588,840617,556
Attendance and Social Work Services 11-000-211-XXX35,08842,14844,990
Health Services 11-000-213-XXX145,754112,622113,835
Students - Related & Extraordinary 11-000-216,217119,462121,915128,180
Guidance 11-000-218-XXX388,233344,019408,500
Child Study Teams 11-000-219-XXX378,510372,202376,935
Improvement of Instructional Services 11-000-221-XXX107,579128,568116,615
Educational Media Services - School Library 11-000-222-XXX152,616184,120188,835
Instructional Staff Training Services 11-000-223-XXX8,9871,500500
General Administration 11-000-230-XXX384,865425,341426,870
School Administration 11-000-240-XXX616,783644,042571,205
Central Svcs & Admin Info Technology 11-000-25X-XXX314,211289,054307,260
Operation and Maintenance of Plant Services 11-000-26X-XXX1,202,2141,104,5501,224,525
Student Transportation Services 11-000-270-XXX449,158534,708555,670
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,907,7752,067,0972,587,626
Total Support Services Expenditures 6,783,6216,960,7267,669,102
TOTAL GENERAL CURRENT EXPENSE 12,469,74613,071,29413,964,193
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,10000
TOTAL CAPITAL EXPENDITURES 1,10000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 12,470,84613,071,29413,964,193
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX440,990430,738165,416
Support Services 20-211-200-XXX144,983199,12267,080
TOTAL EARLY CHILDHOOD PROGRAM AID 585,973629,860232,496
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX136,330141,3700
Support Services 20-212-200-XXX58,27658,2960
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 194,606199,6660
Other State Projects:
Instruction 20-217-100-XXX0146,8930
Support Services 20-217-200-XXX04,4740
Facilities Acquisition and Construction Services 20-217-400-XXX026,6330
TOTAL TARA USED TO SUPPORT PROGRAMS 0178,0000
Nonpublic Textbooks 20-XXX-XXX-XXX44,42543,81840,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX229,195207,226200,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX130,678152,837150,000
Nonpublic Nursing Services 20-XXX-XXX-XXX59,10360,52555,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX31,84031,36030,000
Other Special Projects 20-XXX-XXX-XXX1,159170
Total State Projects 1,276,9791,503,309707,496
Federal Projects:
Title I 20-XXX-XXX-XXX342,870224,438222,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX369,150393,062390,000
Other Special Projects 20-XXX-XXX-XXX148,853105,142100,000
Total Federal Projects 860,873722,642712,000
TOTAL GRANTS AND ENTITLEMENTS 2,137,8522,225,9511,419,496
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,173,2031,176,3611,130,740
TOTAL REPAYMENT OF DEBT 1,173,2031,176,3611,130,740
Total Expenditures 15,781,90116,473,60616,514,429

 

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 Budget583,220469,718254,718244,718
  Repayment of Debt6,9194214210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve158,533198,59065,5900
      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 Cost9,54410,86511,29811,57411,565
Total Classroom Instruction5,7626,5406,9177,1407,049
Classroom-Salaries and Benefits5,4316,2486,6046,7376,765
Classroom-General Supplies and Textbooks249213215275198
Classroom-Purchased Services and Other81789812887
Total Support Services1,2831,5341,5551,5761,597
Support Services-Salaries and Benefits1,1851,4001,4241,4211,489
Total Administrative Costs1,2191,3841,4131,4371,415
Administration-Salaries and Benefits1,0021,1531,1531,1701,149
Total Operations and Maintenance of Plant9611,1671,0361,0911,218
Operations & Maintenance of Plant-Salary & Ben.479530533544589
Total Food Services Costs00000
Total Extracurricular Costs262220315291236
Total Equipment Costs300240
Employee Benefits as a % of Salaries2222.824.523.528.8

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
  • City of South Amboy - snow plowing, lining of fields, large in house proj
  • ects
  • Middlesex Regional Education Services Commission - transportation, electr
  • ical bidding, gas bidding, non public services, special education schooli
  • ng

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,254,438 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)861,510,236 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8421 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,984,439 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)861,510,236 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9268 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,254,438 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,029,863,829 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7044 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,984,439 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,029,863,829 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7753 (L)