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User Friendly Budgets
2008

MIDDLESEX - WOODBRIDGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time11,92511,86711,965
spacing
Pupils on Roll - Special Full-Time1,4571,4731,671
Pupils on Roll - Special Shared-Time764124
Private School Placements11711350
spacing
Pupils Sent to Contracted Preschool Prog030
Pupils Sent to Other Districts-Reg Prog653
Pupils Sent to Other Dists-Spec Ed Prog557340
Pupils Received610
Pupils in State Facilities21150

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,000,000 5,000,000
Transfers from Other Funds 10-5200 675,203 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 136,147,485 139,467,105 142,652,450
Unrestricted Miscellaneous Revenues 10-1XXX 1,770,391 900,000 500,000
SUBTOTAL  137,917,876 140,367,105 143,152,450
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 897,652 897,652 0
Transportation Aid 10-3120 3,652,392 3,652,392 0
Special Education Aid 10-3130 10,114,802 10,114,802 0
Bilingual Education 10-3140 320,986 320,986 0
Supplemental Stabilization Aid 10-3172 209,318 209,318 0
Extraordinary Aid 10-3131 628,611 0 1,180,847
Consolidated Aid 10-3195 1,483,634 1,483,634 0
Additional Formula Aid 10-3196 529,309 1,074,497 0
Other State Aids 10-3XXX 1,157,211 1,841,774 57,415
Categorical Special Education Aid 10-3132 0 0 7,194,559
Equalization Aid 10-3176 0 0 13,149,747
Categorical Security Aid 10-3177 0 0 1,635,204
Categorical Transportation Aid 10-3121 0 0 3,203,458
SUBTOTAL  18,993,915 19,595,055 26,421,230
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 37,806 0 0
SUBTOTAL  37,806 0 0
Adjustment for Prior Year Encumbrances  0 2,006,876 0
Actual Revenues (Over)/Under Expenditures  -239,662 0 0
TOTAL OPERATING BUDGET  157,385,138 166,969,036 174,573,680
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 54,071 0 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 38,842 49,136 0
Demonstrably Effective Program Aid 20-3212 438,082 495,498 0
Instructional Supplement Aid 20-3214 469,347 469,347 0
Other Restricted Entitlements 20-32XX 921,499 1,500,758 715,084
TOTAL REVENUES FROM STATE SOURCES  1,867,770 2,514,739 715,084
Revenues from Federal Sources:
Title I 20-4411-4416 586,223 463,661 458,960
Title VI 20-4417-4418 0 14,766 12,469
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,992,811 2,241,984 2,329,374
Vocational Education 20-4430 62,963 35,464 57,670
Other 20-4XXX 553,250 457,727 354,357
TOTAL REVENUES FROM FEDERAL SOURCES  4,195,247 3,213,602 3,212,830
TOTAL GRANTS AND ENTITLEMENTS  6,117,088 5,728,341 3,927,914
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 154,028 0
Revenues from Local Sources:
Local Tax Levy 40-1210 4,225,318 4,825,935 4,379,255
TOTAL REVENUES FROM LOCAL SOURCES  4,225,318 4,825,935 4,379,255
Revenues from State Sources:
Debt Service Aid Type II 40-3160 67,014 66,824 66,380
TOTAL LOCAL REPAYMENT OF DEBT  4,292,332 5,046,787 4,445,635
Actual Revenues (Over)/Under Expenditures  153,899 0 0
TOTAL REPAYMENT OF DEBT  4,446,231 5,046,787 4,445,635
TOTAL REVENUES/SOURCES  167,948,457 177,744,164 182,947,229

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX54,760,87158,017,30659,610,664
Special Education 11-2XX-100-XXX11,811,61512,422,58213,579,559
Basic Skills/Remedial 11-230-100-XXX585,198604,013971,176
Bilingual Education 11-240-100-XXX1,091,0031,096,3961,251,889
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX540,699575,625577,195
School Sponsored Athletics 11-402-100-XXX1,152,7961,447,5831,450,806
Support Services:
Tuition 11-000-100-XXX7,889,2188,806,5479,098,038
Attendance and Social Work Services 11-000-211-XXX58,918120,388112,224
Health Services 11-000-213-XXX1,603,9151,756,0101,875,136
Students - Related & Extraordinary 11-000-216,2175,278,9805,263,9575,839,526
Guidance 11-000-218-XXX2,339,2702,468,9532,602,076
Child Study Teams 11-000-219-XXX3,380,6573,559,5953,862,602
Improvement of Instructional Services 11-000-221-XXX1,439,1621,650,3851,704,882
Educational Media Services - School Library 11-000-222-XXX1,408,3551,483,2811,474,699
Instructional Staff Training Services 11-000-223-XXX13,01729,49520,000
General Administration 11-000-230-XXX2,299,7992,350,4352,432,074
School Administration 11-000-240-XXX7,803,2038,006,3868,360,968
Central Svcs & Admin Info Technology 11-000-25X-XXX4,222,1014,623,5344,360,191
Operation and Maintenance of Plant Services 11-000-26X-XXX11,945,67011,966,30912,720,585
Student Transportation Services 11-000-270-XXX9,246,2699,470,02310,526,521
Other Support Services 11-000-290-XXX112,98899,11574,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX25,831,16528,203,78830,303,004
Food Services 11-000-310-XXX1,120,171400,000700,000
Total Support Services Expenditures 85,992,85890,258,20196,066,526
TOTAL GENERAL CURRENT EXPENSE 155,935,040164,421,706173,507,815
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X267,802417,896172,862
Facilities Acquisition and Construction Services 12-000-4XX-XXX750,2531,668,000420,000
TOTAL CAPITAL EXPENDITURES 1,018,0552,085,896592,862
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX207,067212,440205,885
Support Services 13-4XX-200-XXX224,976248,994267,118
Total Other Special Schools 432,043461,434473,003
TOTAL SPECIAL SCHOOLS 432,043461,434473,003
OPERATING BUDGET GRAND TOTAL 157,385,138166,969,036174,573,680
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX54,07100
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX419,495521,8410
Support Services 20-212-200-XXX44,73922,7930
Facilities Acquisition and Construction Services 20-212-400-XXX12,69000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 476,924544,6340
Instructional Supplement Aid:
Instruction 20-214-100-XXX469,347469,3470
TOTAL INSTRUCTIONAL SUPPLEMENT AID 469,347469,3470
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX88,01266,00962,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX250,575333,308387,949
Nonpublic Handicapped Services 20-XXX-XXX-XXX344,699209,650133,575
Nonpublic Nursing Services 20-XXX-XXX-XXX117,09487,82086,330
Nonpublic Technology Initiative 20-XXX-XXX-XXX60,76747,31044,730
Other Special Projects 20-XXX-XXX-XXX60,352756,6610
Total State Projects 1,867,7702,514,739715,084
Federal Projects:
Title I 20-XXX-XXX-XXX586,223463,661458,960
Title VI 20-XXX-XXX-XXX014,76612,469
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,992,8112,241,9842,329,374
Vocational Education 20-XXX-XXX-XXX62,96335,46457,670
Other Special Projects 20-XXX-XXX-XXX553,250457,727354,357
Total Federal Projects 4,195,2473,213,6023,212,830
TOTAL GRANTS AND ENTITLEMENTS 6,117,0885,728,3413,927,914
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,446,2315,046,7874,445,635
TOTAL REPAYMENT OF DEBT 4,446,2315,046,7874,445,635
Total Expenditures 167,948,457177,744,164182,947,229

 

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 Budget8,519,6196,873,8165,544,5352,097,422
  Repayment of Debt154,028129-153,899-153,899
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,585,2503,523,6061,552,8870
      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 Cost9,89410,41810,73611,01611,275
Total Classroom Instruction6,1396,3886,6676,8286,935
Classroom-Salaries and Benefits5,9686,1646,4386,5926,703
Classroom-General Supplies and Textbooks160187191196189
Classroom-Purchased Services and Other1137393943
Total Support Services1,2311,4261,4801,5181,600
Support Services-Salaries and Benefits1,1541,3351,3981,4321,513
Total Administrative Costs1,2531,2751,3021,3411,338
Administration-Salaries and Benefits1,0079921,0071,0311,058
Total Operations and Maintenance of Plant9601,0119901,0251,068
Operations & Maintenance of Plant-Salary & Ben.589599615630645
Total Food Services Costs8084293051
Total Extracurricular Costs152151177183180
Total Equipment Costs4321293113
Employee Benefits as a % of Salaries25.32525.825.826.6

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 Woodbridge Township School District has the following Shared Services
  • 1. Cable TV 35/36 with Municipal Government
  • 2. Fibre Optic use with Fire District #1
  • 3. Grant Writer with Municipal Government
  • 4. Specialized Public Works (maintenance & grounds equipment) with
  • Municipal Government
  • 5. Technology (consultants, servers, back up system, etc.) with
  • Municipal Government
  • 6. Evergreen Center (lease agreement for shared property use)
  • 7. Port Reading Library (lease agreement for shared property use)
  • 8. Joint Purchasing (supplies, equipment and work - purchase of common
  • goods and services)

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy142,652,450 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)3,191,810,407 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1004.4693 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy147,031,705 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)3,191,810,407 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1004.6065 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy142,652,450 (G)
Estimated Equalized Valuation (as of 01/01/2008)13,370,918,306 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0669 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy147,031,705 (J)
Estimated Equalized Valuation (as of 01/01/2008)13,370,918,306 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0996 (L)