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User Friendly Budgets
2009

MIDDLESEX - PERTH AMBOY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,6498,8509,322
Pupils on Roll Reg Accr. Adult High Sch113102130
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Pupils on Roll - Special Full-Time790756700
Pupils on Roll - Special Shared-Time454953
Private School Placements766878
spacing
Pupils Sent to Contracted Preschool Prog2102100
Pupils Sent to Other Districts-Reg Prog1140
Pupils Sent to Other Dists-Spec Ed Prog657382
Pupils in State Facilities201925

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 11,461,607 9,941,459
Revenues from Local Sources:
Local Tax Levy 10-1210 17,281,742 18,318,647 19,784,139
Unrestricted Miscellaneous Revenues 10-1XXX 1,909,407 297,475 15,000
SUBTOTAL  19,191,149 18,616,122 19,799,139
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 50,704,531 0 0
Supplemental Core Curriculum Standards Aid 10-3112 4,302,598 0 0
Education Opportunity Aid 10-3117 36,326,637 0 0
Transportation Aid 10-3120 2,165,146 0 0
Special Education Aid 10-3130 5,761,172 0 0
Bilingual Education 10-3140 1,785,120 0 0
Aid for Adult and Post-Graduate Programs 10-3191 704,913 0 0
Extraordinary Aid 10-3131 220,980 254,584 0
Consolidated Aid 10-3195 476,649 0 0
Other State Aids 10-3XXX 0 743,339 0
Categorical Special Education Aid 10-3132 0 4,728,831 4,975,687
Educational Adequacy Aid 10-3175 0 0 3,575,631
Equalization Aid 10-3176 0 107,628,773 112,715,615
Categorical Security Aid 10-3177 0 3,135,297 3,418,281
Categorical Transportation Aid 10-3121 0 1,350,655 1,576,151
SUBTOTAL  102,447,746 117,841,479 126,261,365
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 229,939 0 247,461
SUBTOTAL  229,939 0 247,461
Adjustment for Prior Year Encumbrances  0 350,318 0
Actual Revenues (Over)/Under Expenditures  664,523 0 0
TOTAL OPERATING BUDGET  122,533,357 148,269,526 156,249,424
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 987 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 2,152,402 0 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 147,548 0 0
Early Childhood Program Aid 20-3211 5,035,167 0 0
Demonstrably Effective Program Aid 20-3212 3,944,848 0 0
Preschool Education Aid 20-3218 0 18,240,729 18,464,414
Preschool Expansion Aid 20-3215 8,340,779 0 0
Other Restricted Entitlements 20-32XX 457,866 0 0
TOTAL REVENUES FROM STATE SOURCES  20,078,610 18,240,729 18,464,414
Revenues from Federal Sources:
Title I 20-4411-4416 3,734,874 2,758,719 2,375,695
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,460,208 1,413,260 1,413,260
Adult Basic Education 20-4440 432,485 0 0
Other 20-4XXX 2,434,838 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  9,062,405 4,171,979 3,788,955
Transfers from Operating Budget-PreK 20-5200 266,979 0 0
TOTAL GRANTS AND ENTITLEMENTS  29,408,981 22,412,708 22,253,369
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 37,494 24,288
Revenues from Local Sources:
Local Tax Levy 40-1210 1,778,480 1,747,999 1,779,762
Miscellaneous 40-1XXX 10,997,888 0 0
TOTAL REVENUES FROM LOCAL SOURCES  12,776,368 1,747,999 1,779,762
Revenues from State Sources:
Debt Service Aid Type II 40-3160 3,690,267 3,692,607 3,599,636
TOTAL LOCAL REPAYMENT OF DEBT  16,466,635 5,478,100 5,403,686
Actual Revenues (Over)/Under Expenditures  -18,405 0 0
TOTAL REPAYMENT OF DEBT  16,448,230 5,478,100 5,403,686
TOTAL REVENUES/SOURCES  168,390,568 176,160,334 183,906,479
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 266,979 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  168,123,589 176,160,334 183,906,479

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,775,5141,765,1021,325,345
Special Education 11-2XX-100-XXX1,103,7421,596,2771,270,210
Bilingual Education 11-240-100-XXX230,924379,315377,550
Vocational Programs - Local 11-3XX-100-XXX46,67755,00060,000
Support Services:
Tuition 11-000-100-XXX7,755,2039,627,73010,148,982
Attendance and Social Work Services 11-000-211-XXX321,247423,019360,730
Health Services 11-000-213-XXX298,764358,000347,000
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,306,0001,000,0001,200,000
Guidance 11-000-218-XXX65,945375,616219,000
Child Study Teams 11-000-219-XXX1,243,1212,955,3982,842,884
Improvement of Instructional Services 11-000-221-XXX2,073,8112,616,2332,673,047
Instructional Staff Training Services 11-000-223-XXX86,918324,698323,000
General Administration 11-000-230-XXX1,890,3302,209,2342,264,007
School Administration 11-000-240-XXX32,60538,48138,481
Central Svcs & Admin Info Technology 11-000-25X-XXX2,148,1612,424,3192,479,445
Operation and Maintenance of Plant Services 11-000-26X-XXX10,492,16211,722,43712,903,835
Student Transportation Services 11-000-270-XXX4,949,2435,486,5415,593,763
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,704,67611,962,18813,090,107
Total Support Services Expenditures 43,368,18651,523,89454,484,281
TOTAL GENERAL CURRENT EXPENSE 46,525,04355,319,58857,517,386
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X546,422727,475733,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0469,6830
TOTAL CAPITAL EXPENDITURES 546,4221,197,158733,000
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX804,178940,2011,458,417
Support Services 13-601-200-XXX727,970671,576924,799
Total Accredited Evening/Adult HS/Post-Grad. 1,532,1481,611,7772,383,216
Adult Education - Local:
Instruction 13-602-100-XXX43,26669,00069,000
Support Services 13-602-200-XXX15,40340,00030,000
Total Adult Education - Local 58,669109,00099,000
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,9515,0000
Total Evening School for Foreign-Born - Local 4,9515,0000
TOTAL SPECIAL SCHOOLS 1,595,7681,725,7772,482,216
Transfer of Funds to Charter Schools 10-000-100-56X20,466041,205
General Fund Contribution to SBB 10-000-520-93073,845,65890,027,00395,475,617
OPERATING BUDGET GRAND TOTAL 122,533,357148,269,526156,249,424
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX98700
Early Childhood Program Aid:
Instruction 20-218-100-XXX6,069,6567,297,4557,592,291
Support Services 20-218-200-XXX9,529,66310,928,27410,852,123
Facilities Acquisition and Construction Services 20-218-400-XXX196,00815,00020,000
TOTAL PRESCHOOL EDUCATION AID 15,795,32718,240,72918,464,414
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX86,72700
Support Services 20-212-200-XXX10,17800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 96,90500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX24,08900
Nonpublic Auxiliary Services 20-XXX-XXX-XXX255,10100
Nonpublic Handicapped Services 20-XXX-XXX-XXX71,94700
Nonpublic Nursing Services 20-XXX-XXX-XXX33,27300
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,24000
Other Special Projects 20-XXX-XXX-XXX56,21600
Total State Projects 16,350,09818,240,72918,464,414
Federal Projects:
Title I 20-XXX-XXX-XXX1,474,098758,719758,719
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,063,062988,860988,860
Adult Basic Education 20-XXX-XXX-XXX432,48500
Other Special Projects 20-XXX-XXX-XXX1,966,10500
Total Federal Projects 5,935,7501,747,5791,747,579
Grant & Entitlements Cont to SBB 20-XXX-XXX-9307,122,1462,424,4002,041,376
TOTAL GRANTS AND ENTITLEMENTS 29,408,98122,412,70822,253,369
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX16,448,2305,478,1005,403,686
TOTAL REPAYMENT OF DEBT 16,448,2305,478,1005,403,686
Total Expenditures 168,390,568176,160,334183,906,479

 

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 Budget6,997,8822,551,1742,551,1742,525,237
  Repayment of Debt43,37761,78224,2880
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve17,751,60721,377,1299,915,5220
      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 Cost13,02813,79215,22815,63215,410
Total Classroom Instruction8,2668,6329,4089,6369,666
Classroom-Salaries and Benefits7,9458,2128,8909,1059,180
Classroom-General Supplies and Textbooks296385444454420
Classroom-Purchased Services and Other2535757766
Total Support Services1,9392,1362,5452,7242,349
Support Services-Salaries and Benefits1,5431,5931,9612,0081,908
Total Administrative Costs1,0741,1431,2021,2381,229
Administration-Salaries and Benefits9109489749971,003
Total Operations and Maintenance of Plant1,3881,4731,5641,6141,708
Operations & Maintenance of Plant-Salary & Ben.790799841861928
Total Food Services Costs00000
Total Extracurricular Costs123118129132132
Total Equipment Costs6480737876
Employee Benefits as a % of Salaries40.241.939.839.841

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520073,845,65890,027,00395,475,617
Restricted State Entitlements 15-32XX3,995,49100
Restricted Federal Entitlements 15-44XX3,126,6552,424,4002,041,376
Total SBB Resources 80,967,80492,451,40397,516,993
Appropriations:
Instruction 15-XXX-100-XXX50,307,32157,741,07760,710,477
Support Services 15-XXX-2XX-XXX29,479,02133,247,22035,248,131
Equipment 15-XXX-XXX-73X10,3446,0007,000
Total SBB Appropriations 80,967,80492,451,40397,516,993

 

Shared Services
  • The distirct currently participates in the following shared services
  • agreements: transportation agreement with MRESC; purchase of natural gas
  • through the MRESC cooperative purchasing program; purchase of electricity
  • through the MRESC cooperative purchasing program; participation in the
  • Middlesex County Cooperative Purchasing Program; purchase of property/
  • casualty/workers compensation insurance through NJSBAIG; purchase of
  • telephone services through ACT; participation in the MRESC Cooperative
  • Purchasing program; the district also utilizes the municipality's public
  • works department to pick up our garbage and recycling materials at no
  • cost to the district. The district is slated to being purchasing diesel
  • and unleaded fuel for all district vehicles from the City of Perth Amboy
  • and the district also participates in transportation jointures with the
  • SRESC and HRESC.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,784,139 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,606,231,134 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5486 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,563,901 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,606,231,134 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5980 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,784,139 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,897,821,910 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5076 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,563,901 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,897,821,910 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5532 (L)