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

User Friendly Budgets
2009

MIDDLESEX - MIDDLESEX BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8171,8461,873
spacing
Pupils on Roll - Special Full-Time230245245
Pupils on Roll - Special Shared-Time330
Private School Placements131212
spacing
Pupils Sent to Other Districts-Reg Prog123
Pupils Sent to Other Dists-Spec Ed Prog14109
Pupils Received7184
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 218,398 385,756
Revenues from Local Sources:
Local Tax Levy 10-1210 19,174,506 19,641,486 20,032,351
Tuition 10-1300 97,907 85,000 48,200
Transportation Fees from Other LEAs 10-1420-1440 7,731 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 567 0 1,876
Unrestricted Miscellaneous Revenues 10-1XXX 189,918 125,000 155,000
SUBTOTAL  19,470,629 19,851,486 20,237,427
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,636,638 0 0
Transportation Aid 10-3120 231,325 0 0
Special Education Aid 10-3130 1,271,237 0 0
Bilingual Education 10-3140 65,336 0 0
Stabilization Aid 10-3171 603,939 0 0
Extraordinary Aid 10-3131 0 57,133 0
Consolidated Aid 10-3195 235,240 0 0
Additional Formula Aid 10-3196 432,092 0 0
Other State Aids 10-3XXX 53,957 0 0
Categorical Special Education Aid 10-3132 0 1,113,625 1,173,223
Equalization Aid 10-3176 0 7,574,492 7,397,577
Categorical Security Aid 10-3177 0 201,305 222,347
Categorical Transportation Aid 10-3121 0 244,398 340,673
SUBTOTAL  7,529,764 9,190,953 9,133,820
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 18,124
SUBTOTAL  0 0 18,124
Adjustment for Prior Year Encumbrances  0 9,395 0
Actual Revenues (Over)/Under Expenditures  -139,432 0 0
TOTAL OPERATING BUDGET  26,860,961 29,270,232 29,775,127
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 43,555 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 51,399 0 0
Other Restricted Entitlements 20-32XX 214,769 142,863 134,000
TOTAL REVENUES FROM STATE SOURCES  266,168 142,863 134,000
Revenues from Federal Sources:
Title I 20-4411-4416 135,219 159,036 135,180
I.D.E.A. Part B (Handicapped) 20-4420-4429 488,369 494,615 422,845
Other 20-4XXX 76,527 71,999 61,200
TOTAL REVENUES FROM FEDERAL SOURCES  700,115 725,650 619,225
TOTAL GRANTS AND ENTITLEMENTS  1,009,838 868,513 753,225
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 452,712 440,541 460,911
TOTAL REVENUES FROM LOCAL SOURCES  452,712 440,541 460,911
Revenues from State Sources:
Debt Service Aid Type II 40-3160 270,763 263,484 275,664
TOTAL LOCAL REPAYMENT OF DEBT  723,475 704,025 736,575
TOTAL REPAYMENT OF DEBT  723,475 704,025 736,575
TOTAL REVENUES/SOURCES  28,594,274 30,842,770 31,264,927

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,664,5859,000,2529,326,720
Special Education 11-2XX-100-XXX2,441,4072,688,6732,805,949
Basic Skills/Remedial 11-230-100-XXX218,088440,694459,445
Bilingual Education 11-240-100-XXX150,278157,200123,380
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX117,706126,697124,220
School Sponsored Athletics 11-402-100-XXX482,845504,882486,474
Support Services:
Tuition 11-000-100-XXX924,213998,955953,663
Attendance and Social Work Services 11-000-211-XXX21,22322,59423,127
Health Services 11-000-213-XXX327,584351,769370,615
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217495,072558,133583,600
Guidance 11-000-218-XXX719,641744,764777,190
Child Study Teams 11-000-219-XXX810,099915,273948,840
Improvement of Instructional Services 11-000-221-XXX185,073201,901197,683
Educational Media Services - School Library 11-000-222-XXX287,235316,967313,121
Instructional Staff Training Services 11-000-223-XXX46,63750,93044,050
General Administration 11-000-230-XXX604,519722,080694,952
School Administration 11-000-240-XXX1,199,6431,289,9881,336,521
Central Svcs & Admin Info Technology 11-000-25X-XXX565,065632,149621,254
Operation and Maintenance of Plant Services 11-000-26X-XXX2,221,5702,407,9562,480,587
Student Transportation Services 11-000-270-XXX871,593911,935862,375
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,126,8954,717,3734,920,538
Total Support Services Expenditures 13,406,06214,842,76715,128,116
TOTAL GENERAL CURRENT EXPENSE 25,480,97127,761,16528,454,304
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,876
Equipment 12-XXX-XXX-73X43,748183,90029,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,336,2421,325,1671,289,447
TOTAL CAPITAL EXPENDITURES 1,379,9901,509,0671,320,823
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 26,860,96129,270,23229,775,127
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX43,55500
Instructional Supplement Aid:
Instruction 20-214-100-XXX51,39900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 51,39900
Other State Projects:
Instruction 20-217-100-XXX76,02000
Support Services 20-217-200-XXX6,48000
TOTAL TARA USED TO SUPPORT PROGRAMS 82,50000
Nonpublic Textbooks 20-XXX-XXX-XXX12,12810,35110,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX62,84667,84366,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX31,86343,45638,000
Nonpublic Nursing Services 20-XXX-XXX-XXX16,75213,97313,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,6807,2407,000
Total State Projects 266,168142,863134,000
Federal Projects:
Title I 20-XXX-XXX-XXX135,219159,036135,180
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX488,369494,615422,845
Other Special Projects 20-XXX-XXX-XXX76,52771,99961,200
Total Federal Projects 700,115725,650619,225
TOTAL GRANTS AND ENTITLEMENTS 1,009,838868,513753,225
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX723,475704,025736,575
TOTAL REPAYMENT OF DEBT 723,475704,025736,575
Total Expenditures 28,594,27430,842,77031,264,927

 

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 Budget1,129,034626,166589,131366,829
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,682331,352331,352333,228
      Adult Education Programs0000
      Maintenance Reserve0150,000150,000150,000
      Legal Reserve181,363344,817163,4540
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

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 Cost10,98011,54912,53212,35012,574
Total Classroom Instruction6,5116,9077,4387,3237,502
Classroom-Salaries and Benefits6,2176,5507,0726,9647,141
Classroom-General Supplies and Textbooks236290292289281
Classroom-Purchased Services and Other5868747180
Total Support Services1,6601,7081,8971,8581,897
Support Services-Salaries and Benefits1,4701,5171,6971,6631,707
Total Administrative Costs1,3111,3691,4901,5021,501
Administration-Salaries and Benefits1,0481,1141,1741,1651,200
Total Operations and Maintenance of Plant1,1521,2061,3221,2901,315
Operations & Maintenance of Plant-Salary & Ben.615631683668684
Total Food Services Costs00000
Total Extracurricular Costs335347371362346
Total Equipment Costs1621878814
Employee Benefits as a % of Salaries23.724.726.626.326.5

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
  • MRESCM for Natural Gas Purchase.
  • MRESCM for Electric Purchase.
  • MRESCM for tuition,transportation, home instruction services.
  • NJSBAIG - ERIC North for insurance purchases.
  • Grinspec Trust for Dental Insurance.
  • Tranpsortation Joinutures with Piscataway BOE, Greenbrook BOE, South
  • Plainfield BOE, Wtchung Hills BOE, MRESCM & SCESCM.
  • Facility Useage with Middlesex Boro.
  • Field Use & Maintenance with Middlesex Boro.
  • Refuse collection with Middlesex Boro.
  • Fuel purchases for vehicle from Middlesex Boro.
  • Cooperative purchasing for supplies and time and materials thorugh the
  • Educational Data Services.
  • Particpation in the Northern Middlesex Alliance.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,032,351 (A)
Estimated Net Taxable Valuation (as of 01/16/2009)500,032,351 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1004.0062 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,493,262 (D)
Estimated Net Taxable Valuation (as of 01/16/2009)500,032,351 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1004.0984 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,032,351 (G)
Estimated Equalized Valuation (as of 01/16/2009)1,761,364,250 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1373 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,493,262 (J)
Estimated Equalized Valuation (as of 01/16/2009)1,761,364,250 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1635 (L)