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User Friendly Budgets
2009

MIDDLESEX - MIDDLESEX CO ED SER COMM

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time0032
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Pupils on Roll - Special Full-Time00479
Pupils on Roll - Special Shared-Time001
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Pupils Received00512

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 280,000
Transfers from Other Funds 10-5200 221,510 0 0
Revenues from Local Sources:
Other Local Governmental Units - Restricted 10-12XX 5,282,055 5,127,322 5,041,768
Tuition 10-1300 22,527,836 23,233,608 25,555,501
Transportation Fees from Other LEAs 10-1420-1440 22,552,408 24,161,070 24,178,230
Interest Earned on Capital Reserve Funds 10-1XXX 301,628 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 163,145 292,250 450,000
SUBTOTAL  50,827,072 52,814,250 55,225,499
Adjustment for Prior Year Encumbrances  0 941,351 0
Actual Revenues (Over)/Under Expenditures  -1,001,949 0 0
TOTAL OPERATING BUDGET  50,046,633 53,755,601 55,505,499
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 5,000 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 4,217,268
Other Restricted Entitlements 20-32XX 6,536,069 6,229,764 6,248,507
TOTAL REVENUES FROM STATE SOURCES  6,536,069 6,229,764 10,465,775
Revenues from Federal Sources:
Title I 20-4411-4416 55,834 61,666 63,250
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,209,762 2,547,748 2,059,878
Other 20-4XXX 508,794 494,590 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,774,390 3,104,004 2,123,128
TOTAL GRANTS AND ENTITLEMENTS  9,313,459 9,338,768 12,588,903
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,089,355 4,684,752
Transfers from Other Funds 40-5200 2,848,286 0 0
Revenues from Local Sources:
Miscellaneous 40-1XXX 10,038,856 0 0
TOTAL REVENUES FROM LOCAL SOURCES  10,038,856 0 0
TOTAL LOCAL REPAYMENT OF DEBT  12,887,142 3,089,355 4,684,752
Actual Revenues (Over)/Under Expenditures  -489,375 0 0
TOTAL REPAYMENT OF DEBT  12,397,767 3,089,355 4,684,752
TOTAL REVENUES/SOURCES  71,757,859 66,183,724 72,779,154

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX826,358412,500412,500
Special Education 11-2XX-100-XXX9,449,3098,526,0588,484,202
Before/After School Programs 11-421-XXX-XXX063,6900
Summer School 11-422-XXX-XXX001,993,221
Alternative Education Programs 11-423-XXX-XXX0419,439439,375
Support Services:
Health Services 11-000-213-XXX614,484639,476684,240
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21702,647,6523,403,348
Guidance 11-000-218-XXX00346,000
Child Study Teams 11-000-219-XXX2,858,0361,799,6111,879,640
Improvement of Instructional Services 11-000-221-XXX31,00300
Instructional Staff Training Services 11-000-223-XXX045,52049,650
General Administration 11-000-230-XXX589,813778,226587,275
School Administration 11-000-240-XXX1,300,7901,571,2921,564,555
Central Svcs & Admin Info Technology 11-000-25X-XXX1,033,0801,317,5951,071,075
Operation and Maintenance of Plant Services 11-000-26X-XXX1,539,6564,010,4995,839,573
Student Transportation Services 11-000-270-XXX22,918,66124,546,76024,586,090
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,630,3834,065,7564,115,255
Total Support Services Expenditures 34,515,90641,422,38744,126,701
TOTAL GENERAL CURRENT EXPENSE 44,791,57350,844,07455,455,999
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X513,376377,78515,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX369,641360,98434,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9332,544,52900
TOTAL CAPITAL EXPENDITURES 3,427,546738,76949,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX1,069,4281,054,2290
Support Services 13-422-200-XXX758,0861,118,5290
Total Summer School 1,827,5142,172,7580
TOTAL SPECIAL SCHOOLS 1,827,5142,172,7580
OPERATING BUDGET GRAND TOTAL 50,046,63353,755,60155,505,499
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,0005,0000
Early Childhood Program Aid:
Instruction 20-218-100-XXX001,812,042
Support Services 20-218-200-XXX002,383,984
Facilities Acquisition and Construction Services 20-218-400-XXX0021,242
TOTAL PRESCHOOL EDUCATION AID 004,217,268
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX630,665669,640669,640
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,263,4262,203,0022,221,745
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,010,3431,977,6351,977,635
Nonpublic Nursing Services 20-XXX-XXX-XXX791,297861,167861,167
Nonpublic Technology Initiative 20-XXX-XXX-XXX499,056518,320518,320
Other Special Projects 20-XXX-XXX-XXX341,28200
Total State Projects 6,536,0696,229,76410,465,775
Federal Projects:
Title I 20-XXX-XXX-XXX55,83461,66663,250
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,209,7622,547,7482,059,878
Other Special Projects 20-XXX-XXX-XXX508,794494,5900
Total Federal Projects 2,774,3903,104,0042,123,128
TOTAL GRANTS AND ENTITLEMENTS 9,313,4599,338,76812,588,903
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX12,397,7673,089,3554,684,752
TOTAL REPAYMENT OF DEBT 12,397,7673,089,3554,684,752
Total Expenditures 71,757,85966,183,72472,779,154

 

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 Budget6,437,9157,104,9677,604,9677,324,967
  Repayment of Debt2,129,8422,619,2174,684,7520
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve216,392216,392216,392216,392
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve737,7661,091,0941,091,0941,091,094
      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 Cost42,75920,37242,94400
Total Classroom Instruction24,26111,96521,94700
Classroom-Salaries and Benefits23,81211,73721,50600
Classroom-General Supplies and Textbooks40420437900
Classroom-Purchased Services and Other45236200
Total Support Services7,8933,4707,07600
Support Services-Salaries and Benefits2,2831,0152,08100
Total Administrative Costs6,8743,2136,78900
Administration-Salaries and Benefits4,8482,4014,57900
Total Operations and Maintenance of Plant3,3291,5296,66100
Operations & Maintenance of Plant-Salary & Ben.93846885100
Total Equipment Costs54947811000
Employee Benefits as a % of Salaries21.925.626.100

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.