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User Friendly Budgets
2008

MIDDLESEX - SOUTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,3323,2613,190
Pupils on Roll Reg Accr. Adult High Sch1009494
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Pupils on Roll - Special Full-Time457449513
Pupils on Roll - Special Shared-Time510
Private School Placements292629
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Pupils Sent to Other Districts-Reg Prog023
Pupils Sent to Other Dists-Spec Ed Prog131320
Pupils Received001
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 0 130,384 874,060
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 1,847,264
Transfers from Other Funds 10-5200 132,988 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 38,070,174 40,097,815 39,108,513
Tuition 10-1300 5,300 10,000 16,000
Transportation Fees from Other LEAs 10-1420-1440 0 0 47,919
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 37,000
Unrestricted Miscellaneous Revenues 10-1XXX 548,864 400,000 304,200
SUBTOTAL  38,624,338 40,507,815 39,513,632
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,585,704 4,585,704 0
Transportation Aid 10-3120 584,735 584,735 0
Special Education Aid 10-3130 1,961,944 1,961,944 0
Bilingual Education 10-3140 90,924 90,924 0
Extraordinary Aid 10-3131 148,502 0 74,038
Consolidated Aid 10-3195 432,736 432,736 0
Additional Formula Aid 10-3196 237,249 481,615 0
Other State Aids 10-3XXX 217,728 111,000 104,904
Categorical Special Education Aid 10-3132 0 0 1,964,597
Equalization Aid 10-3176 0 0 6,843,115
Categorical Security Aid 10-3177 0 0 347,310
Categorical Transportation Aid 10-3121 0 0 373,874
SUBTOTAL  8,259,522 8,248,658 9,707,838
Adjustment for Prior Year Encumbrances  0 1,508,468 0
Actual Revenues (Over)/Under Expenditures  -1,073,189 0 0
TOTAL OPERATING BUDGET  45,943,659 50,395,325 51,942,794
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,751 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 154,389 154,389 0
Preschool Education Aid 20-3218 0 0 52,800
Instructional Supplement Aid 20-3214 97,863 97,863 0
Other Restricted Entitlements 20-32XX 304,243 262,000 168,000
TOTAL REVENUES FROM STATE SOURCES  556,495 514,252 220,800
Revenues from Federal Sources:
Title I 20-4411-4416 259,485 200,000 158,270
I.D.E.A. Part B (Handicapped) 20-4420-4429 803,403 750,000 700,000
Other 20-4XXX 129,717 100,000 105,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,192,605 1,050,000 963,270
TOTAL GRANTS AND ENTITLEMENTS  1,750,851 1,564,252 1,184,070
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 917,169 1,015,477 1,210,005
TOTAL REVENUES FROM LOCAL SOURCES  917,169 1,015,477 1,210,005
Revenues from State Sources:
Debt Service Aid Type II 40-3160 59,846 83,346 0
TOTAL LOCAL REPAYMENT OF DEBT  977,015 1,098,823 1,210,005
Actual Revenues (Over)/Under Expenditures  11,639 0 0
TOTAL REPAYMENT OF DEBT  988,654 1,098,823 1,210,005
TOTAL REVENUES/SOURCES  48,683,164 53,058,400 54,336,869

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,894,23417,336,40217,738,133
Special Education 11-2XX-100-XXX3,747,9584,025,9524,009,107
Basic Skills/Remedial 11-230-100-XXX393,656358,605385,487
Bilingual Education 11-240-100-XXX229,695228,405251,879
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX112,594122,000138,415
School Sponsored Athletics 11-402-100-XXX876,709872,403977,406
Support Services:
Tuition 11-000-100-XXX1,174,8021,583,8751,597,304
Attendance and Social Work Services 11-000-211-XXX78,65681,63779,310
Health Services 11-000-213-XXX684,731665,072605,319
Students - Related & Extraordinary 11-000-216,217680,527783,383972,725
Guidance 11-000-218-XXX1,256,4101,254,3961,260,591
Child Study Teams 11-000-219-XXX877,928939,965915,157
Improvement of Instructional Services 11-000-221-XXX118,503114,706131,638
Educational Media Services - School Library 11-000-222-XXX546,311526,794634,402
Instructional Staff Training Services 11-000-223-XXX93,44691,479189,970
General Administration 11-000-230-XXX775,340784,6521,071,688
School Administration 11-000-240-XXX1,588,2011,707,3301,956,530
Central Svcs & Admin Info Technology 11-000-25X-XXX1,626,2961,602,5971,017,730
Deposit to Maintenance Reserve 10-6060032,682
Operation and Maintenance of Plant Services 11-000-26X-XXX5,179,6025,585,6235,716,499
Student Transportation Services 11-000-270-XXX2,028,7481,999,2952,360,598
Deposit to Current Expense Emergency Reserve 10-60700325,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,216,8427,970,2007,225,146
Total Support Services Expenditures 22,926,34325,691,00425,734,607
TOTAL GENERAL CURRENT EXPENSE 45,181,18948,634,77149,592,716
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604001,847,264
Interest Earned on Capital Reserve 10-6040037,000
Equipment 12-XXX-XXX-73X112,409272,7800
Facilities Acquisition and Construction Services 12-000-4XX-XXX327,7321,032,3850
TOTAL CAPITAL EXPENDITURES 440,1411,305,1651,884,264
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX142,790165,000142,811
Support Services 13-422-200-XXX0039,550
Total Summer School 142,790165,000182,361
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX179,303290,38960,029
Support Services 13-601-200-XXX2360204,930
Total Accredited Evening/Adult HS/Post-Grad. 179,539290,389264,959
TOTAL SPECIAL SCHOOLS 322,329455,389447,320
Transfer of Funds to Charter Schools 10-000-100-56X0018,494
OPERATING BUDGET GRAND TOTAL 45,943,65950,395,32551,942,794
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,75100
Early Childhood Program Aid:
Instruction 20-211-100-XXX0052,800
TOTAL EARLY CHILDHOOD PROGRAM AID 0052,800
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX154,389154,3890
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 154,389154,3890
Instructional Supplement Aid:
Instruction 20-214-100-XXX97,86397,8630
TOTAL INSTRUCTIONAL SUPPLEMENT AID 97,86397,8630
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,19820,00020,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX98,662139,00075,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,59265,00015,000
Nonpublic Nursing Services 20-XXX-XXX-XXX25,54325,00025,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,76013,00013,000
Other Special Projects 20-XXX-XXX-XXX110,488020,000
Total State Projects 556,495514,252220,800
Federal Projects:
Title I 20-XXX-XXX-XXX259,485200,000158,270
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX803,403750,000700,000
Other Special Projects 20-XXX-XXX-XXX129,717100,000105,000
Total Federal Projects 1,192,6051,050,000963,270
TOTAL GRANTS AND ENTITLEMENTS 1,750,8511,564,2521,184,070
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX988,6541,098,8231,210,005
TOTAL REPAYMENT OF DEBT 988,6541,098,8231,210,005
Total Expenditures 48,683,16453,058,40054,336,869

 

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 Budget1,472,5081,050,4173,498,417975,517
  Repayment of Debt11,639000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0001,884,264
      Adult Education Programs0000
      Maintenance Reserve00032,682
      Legal Reserve78,384276,808198,4240
      Tuition Reserve0000
      Current Expense Emergency Reserve000325,000
  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 Cost10,86711,13311,72412,21312,248
Total Classroom Instruction6,5896,8307,3147,5137,410
Classroom-Salaries and Benefits6,2626,3247,0107,1127,137
Classroom-General Supplies and Textbooks262363215310204
Classroom-Purchased Services and Other65144909169
Total Support Services1,4391,3661,4531,4841,550
Support Services-Salaries and Benefits1,2991,2171,2951,3141,355
Total Administrative Costs1,1591,2071,2461,3071,280
Administration-Salaries and Benefits853846932946990
Total Operations and Maintenance of Plant1,3341,3651,3331,5061,564
Operations & Maintenance of Plant-Salary & Ben.0000105
Total Food Services Costs00000
Total Extracurricular Costs293305301325356
Total Equipment Costs243070740
Employee Benefits as a % of Salaries22.522.427.427.423.3

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 district has been involved in a shared services "alliance" with four
  • other Northern Middlesex County districts: Highland Park, Dunellen,
  • Middlesex and Piscataway. The purpose of the alliance is to identify
  • possible areas in which they might share services. In a study conducted
  • by students at the Rutgers Business School, five such areas were iden-
  • tified, including maintenance, transportation, special education, grant
  • writing and professional development.
  • Also, the district has recently entered into a shared services study,
  • facilitated by Rutgers, to identify possible areas where it and the
  • Borough can share services. Although some services are now shared, it is
  • hoped that more can be identified through the study.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,108,513 (A)
Estimated Net Taxable Valuation (as of 02/28/2008)1,428,215,294 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7383 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,318,518 (D)
Estimated Net Taxable Valuation (as of 02/28/2008)1,428,215,294 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.8230 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,108,513 (G)
Estimated Equalized Valuation (as of 01/10/2008)3,842,735,580 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0177 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,318,518 (J)
Estimated Equalized Valuation (as of 01/10/2008)3,842,735,580 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0492 (L)