>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>MIDDLESEX CO ED SER COMM

User Friendly Budgets
2008

MIDDLESEX - MIDDLESEX CO ED SER COMM

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time0037
spacing
Pupils on Roll - Special Full-Time00594
Pupils on Roll - Special Shared-Time001
spacing
Pupils Received00632

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,000,000 0
Transfers from Other Funds 10-5200 152,590 0 0
Revenues from Local Sources:
Other Local Governmental Units - Restricted 10-12XX 5,164,915 5,231,392 5,114,973
Tuition 10-1300 20,478,439 22,084,655 23,947,413
Transportation Fees from Other LEAs 10-1420-1440 21,521,584 25,161,070 24,161,070
Interest Earned on Capital Reserve Funds 10-1XXX 488,423 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 200,335 518,482 458,375
SUBTOTAL  47,853,696 52,995,599 53,681,831
Adjustment for Prior Year Encumbrances  0 959,782 0
Actual Revenues (Over)/Under Expenditures  -1,398,324 0 0
TOTAL OPERATING BUDGET  46,607,962 54,955,381 53,681,831
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,460,022 6,838,494 6,167,674
TOTAL REVENUES FROM STATE SOURCES  6,460,022 6,838,494 6,167,674
Revenues from Federal Sources:
Title I 20-4411-4416 97,364 50,000 53,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,479,258 2,726,883 2,353,915
Other 20-4XXX 479,025 535,000 535,000
TOTAL REVENUES FROM FEDERAL SOURCES  3,055,647 3,311,883 2,941,915
TOTAL GRANTS AND ENTITLEMENTS  9,515,669 10,150,377 9,109,589
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,997,767 1,990,663
Transfers from Other Funds 40-5200 2,021,530 0 0
Revenues from Local Sources:
Miscellaneous 40-1XXX 13,713 0 0
TOTAL REVENUES FROM LOCAL SOURCES  13,713 0 0
TOTAL LOCAL REPAYMENT OF DEBT  2,035,243 1,997,767 1,990,663
Actual Revenues (Over)/Under Expenditures  461,797 0 0
TOTAL REPAYMENT OF DEBT  2,497,040 1,997,767 1,990,663
TOTAL REVENUES/SOURCES  58,620,671 67,103,525 64,782,083

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX825,876845,055858,625
Special Education 11-2XX-100-XXX8,696,4669,692,68410,186,444
Support Services:
Health Services 11-000-213-XXX539,185672,625677,680
Child Study Teams 11-000-219-XXX3,009,8353,574,4703,469,955
Improvement of Instructional Services 11-000-221-XXX16,85343,44448,530
General Administration 11-000-230-XXX601,229775,380734,070
School Administration 11-000-240-XXX1,195,4171,423,8541,577,633
Central Svcs & Admin Info Technology 11-000-25X-XXX1,063,8891,377,2071,376,395
Operation and Maintenance of Plant Services 11-000-26X-XXX1,506,2123,614,8074,095,095
Student Transportation Services 11-000-270-XXX21,843,02325,526,69024,552,360
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,920,2624,003,1204,094,961
Total Support Services Expenditures 32,695,90541,011,59740,626,679
TOTAL GENERAL CURRENT EXPENSE 42,218,24751,549,33651,671,748
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X261,524482,65669,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX728,787610,00034,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9331,697,10500
TOTAL CAPITAL EXPENDITURES 2,687,4161,092,656103,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX1,053,1871,325,2551,060,160
Support Services 13-422-200-XXX649,112988,134846,423
Total Summer School 1,702,2992,313,3891,906,583
TOTAL SPECIAL SCHOOLS 1,702,2992,313,3891,906,583
OPERATING BUDGET GRAND TOTAL 46,607,96254,955,38153,681,831
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX641,611647,706647,706
Nonpublic Auxiliary Services 20-XXX-XXX-XXX2,394,7332,516,2102,203,002
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,107,4261,975,5501,977,635
Nonpublic Nursing Services 20-XXX-XXX-XXX801,286826,891826,891
Nonpublic Technology Initiative 20-XXX-XXX-XXX507,966512,440512,440
Other Special Projects 20-XXX-XXX-XXX7,000359,6970
Total State Projects 6,460,0226,838,4946,167,674
Federal Projects:
Title I 20-XXX-XXX-XXX97,36450,00053,000
Schoolwide Programs 20-XXX-XXX-XXX2,479,25800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX02,726,8832,353,915
Other Special Projects 20-XXX-XXX-XXX479,025535,000535,000
Total Federal Projects 3,055,6473,311,8832,941,915
TOTAL GRANTS AND ENTITLEMENTS 9,515,66910,150,3779,109,589
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,497,0401,997,7671,990,663
TOTAL REPAYMENT OF DEBT 2,497,0401,997,7671,990,663
Total Expenditures 58,620,67167,103,52564,782,083
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-9331,697,10500
TOTAL EXPENDITURES NET OF TRANSFERS 56,923,56667,103,52564,782,083

 

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 Budget4,755,1276,437,9155,437,9155,437,915
  Repayment of Debt2,591,6392,129,8421,990,6630
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve216,392216,392216,392216,392
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve699,228737,766737,766737,766
      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 Cost41,06642,75957,02400
Total Classroom Instruction22,24824,26129,45200
Classroom-Salaries and Benefits21,62223,81228,88200
Classroom-General Supplies and Textbooks59140449500
Classroom-Purchased Services and Other35457500
Total Support Services1,3147,8939,81800
Support Services-Salaries and Benefits7402,2833,03500
Total Administrative Costs14,1146,8749,53400
Administration-Salaries and Benefits6,2044,8485,69000
Total Operations and Maintenance of Plant2,7813,3297,66500
Operations & Maintenance of Plant-Salary & Ben.9299381,00800
Total Equipment Costs32154932100
Employee Benefits as a % of Salaries26.521.924.900

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.