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User Friendly Budgets
2008

MIDDLESEX - METUCHEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7621,7591,761
spacing
Pupils on Roll - Special Full-Time248272302
Pupils on Roll - Special Shared-Time020
Private School Placements232126
spacing
Pupils Sent to Other Dists-Spec Ed Prog71212
Pupils Received0110
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 485,939 352,472
Revenues from Local Sources:
Local Tax Levy 10-1210 25,051,544 26,278,575 27,170,726
Tuition 10-1300 20,650 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 230,867 130,000 150,000
SUBTOTAL  25,303,061 26,408,575 27,320,726
Revenues from State Sources:
Special Education Aid 10-3130 1,246,058 1,246,058 0
Extraordinary Aid 10-3131 13,733 0 123,555
Consolidated Aid 10-3195 202,653 202,653 0
Additional Formula Aid 10-3196 43,461 88,226 0
Categorical Special Education Aid 10-3132 0 0 1,109,007
Equalization Aid 10-3176 0 0 293,862
Categorical Security Aid 10-3177 0 0 153,386
Categorical Transportation Aid 10-3121 0 0 155,187
SUBTOTAL  1,505,905 1,536,937 1,834,997
Adjustment for Prior Year Encumbrances  0 477,382 0
Actual Revenues (Over)/Under Expenditures  -51,605 0 0
TOTAL OPERATING BUDGET  26,757,361 28,908,833 29,508,195
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 474,053 461,037 461,037
TOTAL REVENUES FROM STATE SOURCES  474,053 461,037 461,037
Revenues from Federal Sources:
Title I 20-4411-4416 61,357 50,761 50,761
Title VI 20-4417-4418 0 7,617 7,617
I.D.E.A. Part B (Handicapped) 20-4420-4429 515,266 361,277 361,277
Other 20-4XXX 63,318 63,859 63,859
TOTAL REVENUES FROM FEDERAL SOURCES  639,941 483,514 483,514
TOTAL GRANTS AND ENTITLEMENTS  1,113,994 944,551 944,551
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,388 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,380,140 2,402,096 2,424,253
TOTAL REVENUES FROM LOCAL SOURCES  2,380,140 2,402,096 2,424,253
Revenues from State Sources:
Debt Service Aid Type II 40-3160 316,069 309,456 310,407
TOTAL LOCAL REPAYMENT OF DEBT  2,696,209 2,714,940 2,734,660
Actual Revenues (Over)/Under Expenditures  36,440 0 0
TOTAL REPAYMENT OF DEBT  2,732,649 2,714,940 2,734,660
TOTAL REVENUES/SOURCES  30,604,004 32,568,324 33,187,406

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,700,38210,129,57910,410,517
Special Education 11-2XX-100-XXX1,544,0441,581,4201,710,610
Basic Skills/Remedial 11-230-100-XXX518,178538,686640,105
Bilingual Education 11-240-100-XXX49,94751,45853,450
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX158,415159,229165,749
School Sponsored Athletics 11-402-100-XXX426,034439,390447,842
Other Instructional Programs 11-4XX-100-XXX04,0004,000
Support Services:
Tuition 11-000-100-XXX1,581,9802,044,3431,995,660
Health Services 11-000-213-XXX504,287474,222555,837
Students - Related & Extraordinary 11-000-216,217239,828284,514295,810
Guidance 11-000-218-XXX531,444602,203619,059
Child Study Teams 11-000-219-XXX679,534746,824776,099
Improvement of Instructional Services 11-000-221-XXX753,435859,844804,775
Educational Media Services - School Library 11-000-222-XXX244,502281,644280,324
General Administration 11-000-230-XXX568,946584,312585,182
School Administration 11-000-240-XXX1,142,9061,197,7461,220,477
Central Svcs & Admin Info Technology 11-000-25X-XXX278,411307,332318,141
Operation and Maintenance of Plant Services 11-000-26X-XXX2,807,0252,628,6302,751,617
Student Transportation Services 11-000-270-XXX1,169,7271,250,6681,363,351
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,708,2844,395,2214,499,778
Total Support Services Expenditures 14,210,30915,657,50316,066,110
TOTAL GENERAL CURRENT EXPENSE 26,607,30928,561,26529,498,383
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X50,36447,5680
Facilities Acquisition and Construction Services 12-000-4XX-XXX80,000300,0000
TOTAL CAPITAL EXPENDITURES 130,364347,5680
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX19,68800
Total Other Special Schools 19,68800
TOTAL SPECIAL SCHOOLS 19,68800
Transfer of Funds to Charter Schools 10-000-100-56X009,812
OPERATING BUDGET GRAND TOTAL 26,757,36128,908,83329,508,195
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX81,03791,94591,945
Nonpublic Auxiliary Services 20-XXX-XXX-XXX78,11360,41160,411
Nonpublic Handicapped Services 20-XXX-XXX-XXX149,010134,572134,572
Nonpublic Nursing Services 20-XXX-XXX-XXX107,813107,134107,134
Nonpublic Technology Initiative 20-XXX-XXX-XXX58,08066,97566,975
Total State Projects 474,053461,037461,037
Federal Projects:
Title I 20-XXX-XXX-XXX61,35750,76150,761
Title VI 20-XXX-XXX-XXX07,6177,617
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX515,266361,277361,277
Other Special Projects 20-XXX-XXX-XXX63,31863,85963,859
Total Federal Projects 639,941483,514483,514
TOTAL GRANTS AND ENTITLEMENTS 1,113,994944,551944,551
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,732,6492,714,9402,734,660
TOTAL REPAYMENT OF DEBT 2,732,6492,714,9402,734,660
Total Expenditures 30,604,00432,568,32433,187,406

 

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 Budget952,9631,034,819548,880528,880
  Repayment of Debt39,8283,38800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve208,809215,082215,082215,082
      Adult Education Programs2,8462,84600
      Maintenance Reserve0000
      Legal Reserve425,939332,472332,4720
      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 Cost11,58511,97212,18012,42912,666
Total Classroom Instruction6,8457,1477,3667,4607,635
Classroom-Salaries and Benefits6,4746,7446,9737,0247,221
Classroom-General Supplies and Textbooks271318278320308
Classroom-Purchased Services and Other1008542116106
Total Support Services1,8171,7611,8561,9371,953
Support Services-Salaries and Benefits1,5911,5461,6461,6901,718
Total Administrative Costs1,1481,1491,1891,2041,203
Administration-Salaries and Benefits885894917931936
Total Operations and Maintenance of Plant1,4171,5441,3931,4501,494
Operations & Maintenance of Plant-Salary & Ben.714747763782810
Total Food Services Costs00000
Total Extracurricular Costs327342347350353
Total Equipment Costs0250230
Employee Benefits as a % of Salaries22.621.92724.924.4

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
  • 17 of our 20 special education transportation routes are shared with othe
  • r districts. Most of our non-public routes are shared with other district
  • s. We participate in cooperative purchasing for natural gas, electricity
  • supplies and gasoline. We rent out space in one of our buildings to anoth
  • er school district.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,170,726 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)970,580,123 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.7994 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,594,979 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)970,580,123 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1003.0492 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,170,726 (G)
Estimated Equalized Valuation (as of 12/31/2007)2,288,410,289 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1873 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,594,979 (J)
Estimated Equalized Valuation (as of 12/31/2007)2,288,410,289 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2933 (L)