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User Friendly Budgets
2008

MIDDLESEX - CARTERET BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,5053,4983,524
spacing
Pupils on Roll - Special Full-Time354396398
Pupils on Roll - Special Shared-Time251616
Private School Placements242828
spacing
Pupils Sent to Other Districts-Reg Prog577
Pupils Sent to Other Dists-Spec Ed Prog363841
Pupils Received120
Pupils in State Facilities141313

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,535,854 414,400
Revenues from Local Sources:
Local Tax Levy 10-1210 22,650,864 23,195,523 22,923,344
Tuition 10-1300 0 0 19,512
Unrestricted Miscellaneous Revenues 10-1XXX 449,828 265,000 265,000
SUBTOTAL  23,100,692 23,460,523 23,207,856
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 11,413,122 11,413,122 0
Transportation Aid 10-3120 284,353 284,353 0
Special Education Aid 10-3130 3,245,912 3,245,912 0
Bilingual Education 10-3140 231,066 231,066 0
Stabilization Aid 10-3171 116,404 116,404 0
Extraordinary Aid 10-3131 231,365 484,181 224,251
Consolidated Aid 10-3195 416,826 416,826 0
Additional Formula Aid 10-3196 558,832 1,139,726 0
Other State Aids 10-3XXX 506,075 442,438 225,900
Categorical Special Education Aid 10-3132 0 0 2,085,466
Equalization Aid 10-3176 0 0 21,512,060
Categorical Security Aid 10-3177 0 0 1,219,216
Categorical Transportation Aid 10-3121 0 0 338,921
SUBTOTAL  17,003,955 17,774,028 25,605,814
Adjustment for Prior Year Encumbrances  0 673,292 0
Actual Revenues (Over)/Under Expenditures  -715,906 0 0
TOTAL OPERATING BUDGET  39,388,741 43,443,697 49,228,070
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 16,300
Early Childhood Program Aid 20-3211 1,771,074 1,710,094 0
Demonstrably Effective Program Aid 20-3212 1,175,768 1,209,969 0
Preschool Education Aid 20-3218 0 0 724,792
Other Restricted Entitlements 20-32XX 598,090 1,329,013 227,113
TOTAL REVENUES FROM STATE SOURCES  3,544,932 4,249,076 968,205
Revenues from Federal Sources:
Title I 20-4411-4416 760,933 825,461 929,839
I.D.E.A. Part B (Handicapped) 20-4420-4429 711,236 1,233,205 910,174
Other 20-4XXX 621,610 873,682 697,087
TOTAL REVENUES FROM FEDERAL SOURCES  2,093,779 2,932,348 2,537,100
TOTAL GRANTS AND ENTITLEMENTS  5,638,711 7,181,424 3,505,305
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 3
Revenues from Local Sources:
Local Tax Levy 40-1210 1,288,340 1,314,183 1,298,805
Miscellaneous 40-1XXX 0 0 6,676
TOTAL REVENUES FROM LOCAL SOURCES  1,288,340 1,314,183 1,305,481
Revenues from State Sources:
Debt Service Aid Type II 40-3160 788,002 805,555 802,096
TOTAL LOCAL REPAYMENT OF DEBT  2,076,342 2,119,738 2,107,580
Actual Revenues (Over)/Under Expenditures  39,081 0 0
TOTAL REPAYMENT OF DEBT  2,115,423 2,119,738 2,107,580
TOTAL REVENUES/SOURCES  47,142,875 52,744,859 54,840,955

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,827,96613,112,81315,470,916
Special Education 11-2XX-100-XXX3,743,5744,057,0284,343,843
Bilingual Education 11-240-100-XXX678,952803,835935,047
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX94,07281,37083,510
School Sponsored Athletics 11-402-100-XXX323,050406,805519,442
Support Services:
Tuition 11-000-100-XXX3,210,2743,303,4543,789,110
Attendance and Social Work Services 11-000-211-XXX25,535109,360873,271
Health Services 11-000-213-XXX280,094302,566318,541
Students - Related & Extraordinary 11-000-216,217332,278329,778339,385
Guidance 11-000-218-XXX960,2151,003,6091,054,249
Child Study Teams 11-000-219-XXX1,043,6951,133,9951,322,818
Improvement of Instructional Services 11-000-221-XXX0220,789528,544
Educational Media Services - School Library 11-000-222-XXX410,666426,849393,426
General Administration 11-000-230-XXX983,5581,145,9711,075,712
School Administration 11-000-240-XXX2,078,6822,160,8172,041,978
Central Svcs & Admin Info Technology 11-000-25X-XXX604,142692,927752,168
Operation and Maintenance of Plant Services 11-000-26X-XXX3,518,7284,363,2233,983,996
Student Transportation Services 11-000-270-XXX2,232,3402,538,1002,715,539
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,697,1536,573,4048,105,584
Total Support Services Expenditures 21,377,36024,304,84227,294,321
TOTAL GENERAL CURRENT EXPENSE 39,044,97442,766,69348,647,079
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X273,5829,8000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0585,854499,400
TOTAL CAPITAL EXPENDITURES 273,582595,654499,400
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX6,94310,00010,000
Total Summer School 6,94310,00010,000
Other Special Schools:
Instruction 13-4XX-100-XXX060,00060,000
Support Services 13-4XX-200-XXX58,2526,3506,500
Total Other Special Schools 58,25266,35066,500
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4,9905,0005,091
Total Evening School for Foreign-Born - Local 4,9905,0005,091
TOTAL SPECIAL SCHOOLS 70,18581,35081,591
OPERATING BUDGET GRAND TOTAL 39,388,74143,443,69749,228,070
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,468,8031,436,892638,854
Support Services 20-211-200-XXX302,271273,202102,238
TOTAL EARLY CHILDHOOD PROGRAM AID 1,771,0741,710,094741,092
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX808,964756,6060
Support Services 20-212-200-XXX366,804453,3630
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,175,7681,209,9690
Other State Projects:
Instruction 20-217-100-XXX0680,8400
Support Services 20-217-200-XXX0326,4100
Facilities Acquisition and Construction Services 20-217-400-XXX075,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 01,082,2500
Nonpublic Textbooks 20-XXX-XXX-XXX14,176241,763222,113
Nonpublic Auxiliary Services 20-XXX-XXX-XXX168,59900
Nonpublic Handicapped Services 20-XXX-XXX-XXX54,58200
Nonpublic Nursing Services 20-XXX-XXX-XXX18,86000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,16000
Other Special Projects 20-XXX-XXX-XXX331,7135,0005,000
Total State Projects 3,544,9324,249,076968,205
Federal Projects:
Title I 20-XXX-XXX-XXX760,933825,461929,839
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX711,2361,233,205910,174
Other Special Projects 20-XXX-XXX-XXX621,610873,682697,087
Total Federal Projects 2,093,7792,932,3482,537,100
TOTAL GRANTS AND ENTITLEMENTS 5,638,7117,181,4243,505,305
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,115,4232,119,7382,107,580
TOTAL REPAYMENT OF DEBT 2,115,4232,119,7382,107,580
Total Expenditures 47,142,87552,744,85954,840,955

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,276,4421,641,807740,953326,553
  Repayment of Debt39,084330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,6109,6609,83710,51410,967
Total Classroom Instruction6,1166,2606,2726,6146,886
Classroom-Salaries and Benefits5,7385,8906,0586,2586,564
Classroom-General Supplies and Textbooks268189131205170
Classroom-Purchased Services and Other11018082151151
Total Support Services1,1401,0301,2221,2331,482
Support Services-Salaries and Benefits1,0759511,1241,1211,149
Total Administrative Costs1,1771,1491,0241,2171,207
Administration-Salaries and Benefits1,0049748341,0081,009
Total Operations and Maintenance of Plant9691,0321,1151,2441,155
Operations & Maintenance of Plant-Salary & Ben.538561610619642
Total Food Services Costs80000
Total Extracurricular Costs147130146147180
Total Equipment Costs49720220
Employee Benefits as a % of Salaries20.423.725.725.528.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Insurance - The district participates in the Joint Insurance Program for
  • property, liability, workers compensation, etc. administered by NJSBAIG.
  • Natural Gas - The district participates in ACES consortium for Natural
  • Gas service.
  • Transportation - The district participates in joint transportation for
  • special education students witht he Middlesex Regional Educational
  • Services Commission (MRESC). The district has a ten-year agreement with
  • MRESC.
  • School and Custodial Supplies - The district participates in a consortium
  • with Educational Data Services for school and custodial supplies.
  • Beginning 2008-09 school year, the MRESC will be the lead LEA, incorp-
  • orating all Middlesex County school districts into one group, resulting
  • in additional savings.
  • Maintenance Time and Materials Bids - The district participates in a
  • consortium with Educational Data Services for time and material bids,
  • such as HVAC, electrical, plumbing, paving, etc.
  • Telecommunications and Internet - The district has negotiated an
  • agreement for tariff rates with Verizon for data and voice. The district
  • has negotiated with Verizon to have a T3 with 3 meg bandwidth for
  • internet access at each school, and 100 meg bandwidth at Admin. Bldg. for
  • inter-school connectivity. Verizon has offered the district the same
  • rates as Newark BOE.
  • Inter Local Services Agreements with the Borough of Carteret - The
  • district has a shared services agremeent with the Borough of Carteret
  • for security/police services, garbage pick-up, and athletic fields.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,923,344 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)978,370,983 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.3430 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,222,149 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)978,370,983 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.4758 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,923,344 (G)
Estimated Equalized Valuation (as of 02/27/2008)2,411,512,637 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9506 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,222,149 (J)
Estimated Equalized Valuation (as of 02/27/2008)2,411,512,637 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0044 (L)