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User Friendly Budgets
2009

MIDDLESEX - JAMESBURG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time555556556
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Pupils on Roll - Special Full-Time757070
Private School Placements141010
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Pupils Sent to Other Districts-Reg Prog193197197
Pupils Sent to Other Dists-Spec Ed Prog444848
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 73,271 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,375,527 6,547,012 6,625,544
Unrestricted Miscellaneous Revenues 10-1XXX 108,474 55,524 25,000
SUBTOTAL  6,484,001 6,602,536 6,650,544
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,984,604 0 0
Supplemental Core Curriculum Standards Aid 10-3112 162,488 0 0
Transportation Aid 10-3120 267,810 0 0
Special Education Aid 10-3130 619,687 0 0
Bilingual Education 10-3140 27,996 0 0
Stabilization Aid 10-3171 21,518 0 0
Extraordinary Aid 10-3131 56,807 100,101 50,000
Consolidated Aid 10-3195 93,481 0 0
Additional Formula Aid 10-3196 216,294 0 0
Other State Aids 10-3XXX 85,895 0 0
Categorical Special Education Aid 10-3132 0 459,574 470,053
Equalization Aid 10-3176 0 3,869,217 4,027,087
Categorical Security Aid 10-3177 0 116,743 137,771
Categorical Transportation Aid 10-3121 0 244,322 289,438
SUBTOTAL  3,536,580 4,789,957 4,974,349
Adjustment for Prior Year Encumbrances  0 4,000 0
Actual Revenues (Over)/Under Expenditures  270,269 0 0
TOTAL OPERATING BUDGET  10,290,850 11,469,764 11,624,893
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 46,508 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 234,083 0 0
Demonstrably Effective Program Aid 20-3212 139,956 0 0
Preschool Education Aid 20-3218 0 54,230 54,780
Other Restricted Entitlements 20-32XX 114,927 0 30,574
TOTAL REVENUES FROM STATE SOURCES  488,966 54,230 85,354
Revenues from Federal Sources:
Title I 20-4411-4416 154,652 147,853 152,853
I.D.E.A. Part B (Handicapped) 20-4420-4429 196,913 182,943 182,943
Other 20-4XXX 44,151 36,618 0
TOTAL REVENUES FROM FEDERAL SOURCES  395,716 367,414 335,796
TOTAL GRANTS AND ENTITLEMENTS  931,190 421,644 421,150
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 211,947 257,181 277,249
TOTAL REVENUES FROM LOCAL SOURCES  211,947 257,181 277,249
Revenues from State Sources:
Debt Service Aid Type II 40-3160 102,989 124,907 134,653
TOTAL LOCAL REPAYMENT OF DEBT  314,936 382,088 411,903
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  314,937 382,088 411,903
TOTAL REVENUES/SOURCES  11,536,977 12,273,496 12,457,946

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,061,9492,313,6562,358,322
Special Education 11-2XX-100-XXX519,343598,816688,096
Basic Skills/Remedial 11-230-100-XXX4,364177,367127,638
Bilingual Education 11-240-100-XXX43,67488,55691,807
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX26,94830,79030,790
School Sponsored Athletics 11-402-100-XXX16,35717,85017,850
Support Services:
Tuition 11-000-100-XXX3,928,4244,365,6794,323,864
Health Services 11-000-213-XXX123,958129,903134,964
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217134,047139,994143,006
Guidance 11-000-218-XXX54,09163,06464,883
Child Study Teams 11-000-219-XXX111,360136,272148,137
Improvement of Instructional Services 11-000-221-XXX8647,6007,600
Educational Media Services - School Library 11-000-222-XXX80,931137,228145,474
Instructional Staff Training Services 11-000-223-XXX3,7079,56010,505
General Administration 11-000-230-XXX188,481197,725197,725
School Administration 11-000-240-XXX257,245315,553326,216
Central Svcs & Admin Info Technology 11-000-25X-XXX0271,209280,734
Operation and Maintenance of Plant Services 11-000-26X-XXX595,452644,409646,979
Student Transportation Services 11-000-270-XXX707,478720,024713,065
Other Support Services 11-000-290-XXX233,74900
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,077,7811,085,2051,147,934
Total Support Services Expenditures 7,497,5688,223,4258,291,086
TOTAL GENERAL CURRENT EXPENSE 10,170,20311,450,46011,605,589
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X16,12500
Facilities Acquisition and Construction Services 12-000-4XX-XXX104,52200
TOTAL CAPITAL EXPENDITURES 120,64700
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX019,3040
Total Summer School 019,3040
Other Special Schools:
Instruction 13-4XX-100-XXX0019,304
Total Other Special Schools 0019,304
TOTAL SPECIAL SCHOOLS 019,30419,304
OPERATING BUDGET GRAND TOTAL 10,290,85011,469,76411,624,893
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX46,50800
Early Childhood Program Aid:
Instruction 20-218-100-XXX200,66220,80920,809
Support Services 20-218-200-XXX33,42133,42133,971
TOTAL PRESCHOOL EDUCATION AID 234,08354,23054,780
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX68,50500
Support Services 20-212-200-XXX71,45100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 139,95600
Other State Projects:
Instruction 20-217-100-XXX114,92700
TOTAL TARA USED TO SUPPORT PROGRAMS 114,92700
Nonpublic Textbooks 20-XXX-XXX-XXX00572
Nonpublic Nursing Services 20-XXX-XXX-XXX00772
Other Special Projects 20-XXX-XXX-XXX0029,230
Total State Projects 488,96654,23085,354
Federal Projects:
Title I 20-XXX-XXX-XXX154,652147,853152,853
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX196,913182,943182,943
Other Special Projects 20-XXX-XXX-XXX44,15136,6180
Total Federal Projects 395,716367,414335,796
TOTAL GRANTS AND ENTITLEMENTS 931,190421,644421,150
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX314,937382,088411,903
TOTAL REPAYMENT OF DEBT 314,937382,088411,903
Total Expenditures 11,536,97712,273,49612,457,946

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget250,000176,244176,244176,244
  Repayment of Debt2110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve294,26273,27100
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0011

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost8,8409,4269,95310,25410,581
Total Classroom Instruction5,5535,8366,6146,8047,096
Classroom-Salaries and Benefits5,3365,6086,2146,3936,746
Classroom-General Supplies and Textbooks159175353363303
Classroom-Purchased Services and Other5853464747
Total Support Services1,0731,1301,0061,0351,084
Support Services-Salaries and Benefits934909799822859
Total Administrative Costs1,1751,3181,2061,2551,288
Administration-Salaries and Benefits9171,084923957986
Total Operations and Maintenance of Plant1,0081,0571,0021,0301,035
Operations & Maintenance of Plant-Salary & Ben.459494431444458
Total Food Services Costs00000
Total Extracurricular Costs3286767878
Total Equipment Costs8826000
Employee Benefits as a % of Salaries24.827.624.224.225.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 JAMESBURG SCHOOL DISTRICT CURRENTLY PARTICIPATES IN THE FOLLOWING
  • SHARED SERVICES: FOOD SERVICE DIRECTOR - MONROE TOWNSHIP B.O.E.; ACES
  • GAS AND ELECTRIC CONSORTIUM - MIDDLESEX REGIONAL EDUCATIONAL SERVICES
  • COMMISSION; ACT TELEPHONE CONSORTIUM - MIDDLESEX REGIONAL EDUCATIONAL
  • SERVICES COMMISSION.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,625,544 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)240,408,095 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.7560 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,902,793 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)240,408,095 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.8713 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,625,544 (G)
Estimated Equalized Valuation (as of 10/01/2008)565,816,025 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1710 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,902,793 (J)
Estimated Equalized Valuation (as of 10/01/2008)565,816,025 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2200 (L)