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User Friendly Budgets
2009

MIDDLESEX - MILLTOWN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time624627608
spacing
Pupils on Roll - Special Full-Time575954
Private School Placements7910
spacing
Pupils Sent to Other Districts-Reg Prog249241252
Pupils Sent to Other Dists-Spec Ed Prog423534
Pupils in State Facilities300

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 74,464 363,962
Withdrawal from Cap Res-for Local Share 10-307 0 130,000 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 75,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,188,516 11,188,516 11,732,690
Other Local Governmental Units - Unrestricted 10-12XX 110,329 0 0
Tuition 10-1300 32,000 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 200,000 67,000
SUBTOTAL  11,330,845 11,388,516 11,799,690
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 83,938 0 0
Transportation Aid 10-3120 164,262 0 0
Special Education Aid 10-3130 392,950 0 0
Bilingual Education 10-3140 2,372 0 0
Stabilization Aid 10-3171 454,429 0 0
Extraordinary Aid 10-3131 27,994 57,956 0
Consolidated Aid 10-3195 108,513 0 0
Additional Formula Aid 10-3196 73,474 0 0
Other State Aids 10-3XXX 7,002 0 0
Categorical Special Education Aid 10-3132 0 508,193 519,734
Equalization Aid 10-3176 0 552,440 508,856
Categorical Security Aid 10-3177 0 71,330 71,158
Categorical Transportation Aid 10-3121 0 247,617 279,832
SUBTOTAL  1,314,934 1,437,536 1,379,580
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 2,092
SUBTOTAL  0 0 2,092
Adjustment for Prior Year Encumbrances  0 368,385 0
Actual Revenues (Over)/Under Expenditures  -654,707 0 0
TOTAL OPERATING BUDGET  11,991,072 13,473,901 13,545,324
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 24,208
Other Restricted Entitlements 20-32XX 93,728 82,527 70,147
TOTAL REVENUES FROM STATE SOURCES  93,728 82,527 94,355
Revenues from Federal Sources:
Title I 20-4411-4416 22,672 21,485 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 217,079 235,574 200,239
Other 20-4XXX 23,815 19,675 20,030
TOTAL REVENUES FROM FEDERAL SOURCES  263,566 276,734 220,269
TOTAL GRANTS AND ENTITLEMENTS  357,294 359,261 314,624
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 120,000 62,467
Transfers from Other Funds 40-5200 26,779 0 50,000
Revenues from Local Sources:
Local Tax Levy 40-1210 521,330 725,392 633,753
Miscellaneous 40-1XXX 6,272 0 0
TOTAL REVENUES FROM LOCAL SOURCES  527,602 725,392 633,753
Revenues from State Sources:
Debt Service Aid Type II 40-3160 4,091 3,645 212,901
TOTAL LOCAL REPAYMENT OF DEBT  558,472 849,037 959,121
Actual Revenues (Over)/Under Expenditures  2,908 0 0
TOTAL REPAYMENT OF DEBT  561,380 849,037 959,121
TOTAL REVENUES/SOURCES  12,909,746 14,682,199 14,819,069

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,958,7873,240,0693,291,702
Special Education 11-2XX-100-XXX411,014454,369504,636
Basic Skills/Remedial 11-230-100-XXX181,518155,194112,097
Bilingual Education 11-240-100-XXX14,34416,80645,449
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX48,58480,66971,723
School Sponsored Athletics 11-402-100-XXX20,46125,96925,995
Support Services:
Tuition 11-000-100-XXX4,026,0394,313,9144,605,252
Attendance and Social Work Services 11-000-211-XXX004,567
Health Services 11-000-213-XXX122,488127,231133,087
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217152,663198,156185,349
Guidance 11-000-218-XXX247,255245,690219,328
Child Study Teams 11-000-219-XXX213,887235,907269,173
Improvement of Instructional Services 11-000-221-XXX110,028130,721141,811
Educational Media Services - School Library 11-000-222-XXX98,832122,668123,892
Instructional Staff Training Services 11-000-223-XXX9,87136,2914,325
General Administration 11-000-230-XXX302,243289,246279,614
School Administration 11-000-240-XXX241,952259,637255,242
Central Svcs & Admin Info Technology 11-000-25X-XXX225,193264,504180,418
Operation and Maintenance of Plant Services 11-000-26X-XXX788,6651,013,100860,617
Student Transportation Services 11-000-270-XXX469,569591,983672,440
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,185,9591,327,0291,450,828
Total Support Services Expenditures 8,194,6449,156,0779,385,943
TOTAL GENERAL CURRENT EXPENSE 11,829,35213,129,15313,437,545
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X72,044251,59210,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX71,77074,42177,170
TOTAL CAPITAL EXPENDITURES 143,814326,01387,170
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,90618,73520,609
OPERATING BUDGET GRAND TOTAL 11,991,07213,473,90113,545,324
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX0024,208
TOTAL PRESCHOOL EDUCATION AID 0024,208
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,4399,4948,070
Nonpublic Auxiliary Services 20-XXX-XXX-XXX32,26300
Nonpublic Handicapped Services 20-XXX-XXX-XXX35,32900
Nonpublic Nursing Services 20-XXX-XXX-XXX11,6579,9088,420
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,0406,6405,644
Other Special Projects 20-XXX-XXX-XXX056,48548,013
Total State Projects 93,72882,52794,355
Federal Projects:
Title I 20-XXX-XXX-XXX22,67221,4850
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX217,079235,574200,239
Other Special Projects 20-XXX-XXX-XXX23,81519,67520,030
Total Federal Projects 263,566276,734220,269
TOTAL GRANTS AND ENTITLEMENTS 357,294359,261314,624
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX561,380849,037959,121
TOTAL REPAYMENT OF DEBT 561,380849,037959,121
Total Expenditures 12,909,74614,682,19914,819,069

 

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 Budget329,476482,406407,94243,980
  Repayment of Debt185,375182,46762,4670
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve128,78478,983-51,017-51,017
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve69,790433,752433,752433,752
      Tuition Reserve75,00050,000-25,000-25,000
      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 Cost10,76310,87912,02112,01312,358
Total Classroom Instruction6,3746,3686,6976,8217,339
Classroom-Salaries and Benefits5,9885,7916,1356,1306,743
Classroom-General Supplies and Textbooks218431363470395
Classroom-Purchased Services and Other167147199221200
Total Support Services1,6421,6891,8691,8991,959
Support Services-Salaries and Benefits1,4471,4591,5461,5521,603
Total Administrative Costs1,2721,3061,3151,3641,276
Administration-Salaries and Benefits9419521,022967987
Total Operations and Maintenance of Plant1,3751,3241,5741,6431,477
Operations & Maintenance of Plant-Salary & Ben.802822905851866
Total Food Services Costs90000
Total Extracurricular Costs82119175178172
Total Equipment Costs96107036815
Employee Benefits as a % of Salaries25.222.723.323.525

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
  • We have contracted transporation services through Middlesex Regional
  • Services Commission.
  • Special Education/Student need requirements arranged through MRSC.
  • Cooperative purchasing arranged through MRSC.
  • School facilities shared with Milltown Boro residence.
  • Athletic fields maintained through Milltown Boro.
  • Snowlowing of parking lots provided by Milltown Boro.
  • Vehicle gas purchases through North Brunswick.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,732,690 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)467,455,191 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5099 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,366,443 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)467,455,191 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.6455 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,732,690 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,082,225,616 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0841 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,366,443 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,082,225,616 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1427 (L)