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User Friendly Budgets
2008

MIDDLESEX - NORTH BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,8174,8574,966
spacing
Pupils on Roll - Special Full-Time696703715
Pupils on Roll - Special Shared-Time211
Private School Placements596450
spacing
Pupils Sent to Other Districts-Reg Prog093
Pupils Sent to Other Dists-Spec Ed Prog293942
Pupils Received8359
Pupils in State Facilities1477

 

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 3,769,514
Transfers from Other Funds 10-5200 1,361,449 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 60,096,571 62,874,980 63,431,596
Interest Earned on Capital Reserve Funds 10-1XXX 17,620 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 987,083 700,000 350,000
SUBTOTAL  61,101,274 63,575,480 63,782,096
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 345,582 345,582 0
Transportation Aid 10-3120 1,712,298 1,712,298 0
Special Education Aid 10-3130 3,369,418 3,369,418 0
Bilingual Education 10-3140 244,058 244,058 0
Stabilization Aid 10-3171 1,741,194 1,741,194 0
Extraordinary Aid 10-3131 185,844 200,000 330,318
Consolidated Aid 10-3195 609,385 609,385 0
Additional Formula Aid 10-3196 252,696 512,972 0
Other State Aids 10-3XXX 488,321 1,092,860 0
Categorical Special Education Aid 10-3132 0 0 2,993,749
Equalization Aid 10-3176 0 0 6,936,428
Categorical Security Aid 10-3177 0 0 767,585
Categorical Transportation Aid 10-3121 0 0 1,340,446
SUBTOTAL  8,948,796 9,827,767 12,368,526
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,358 0 0
SUBTOTAL  1,358 0 0
Adjustment for Prior Year Encumbrances  0 1,552,317 0
Actual Revenues (Over)/Under Expenditures  -5,184,657 0 0
TOTAL OPERATING BUDGET  66,228,220 75,955,564 79,920,136
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 621,684 349,348 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 48,875 65,782 0
Demonstrably Effective Program Aid 20-3212 159,727 227,109 0
Instructional Supplement Aid 20-3214 174,141 174,141 0
Other Restricted Entitlements 20-32XX 22,595 888,975 15,817
TOTAL REVENUES FROM STATE SOURCES  405,338 1,356,007 15,817
Revenues from Federal Sources:
Title I 20-4411-4416 383,261 405,202 302,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,135,695 1,223,724 1,011,337
Vocational Education 20-4430 0 97,632 0
Other 20-4XXX 433,570 249,611 142,150
TOTAL REVENUES FROM FEDERAL SOURCES  1,952,526 1,976,169 1,455,487
TOTAL GRANTS AND ENTITLEMENTS  2,979,548 3,681,524 1,471,304
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,276 173,168
Revenues from Local Sources:
Local Tax Levy 40-1210 5,831,755 5,812,720 5,780,296
Miscellaneous 40-1XXX 16,870 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,848,625 5,812,720 5,780,296
TOTAL LOCAL REPAYMENT OF DEBT  5,848,625 5,817,996 5,953,464
Actual Revenues (Over)/Under Expenditures  -101,543 0 0
TOTAL REPAYMENT OF DEBT  5,747,082 5,817,996 5,953,464
TOTAL REVENUES/SOURCES  74,954,850 85,455,084 87,344,904

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,969,07523,184,86324,191,744
Special Education 11-2XX-100-XXX4,761,4785,169,9455,837,024
Basic Skills/Remedial 11-230-100-XXX1,546,3661,794,6982,474,140
Bilingual Education 11-240-100-XXX569,848717,342963,708
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX209,080240,591223,061
School Sponsored Athletics 11-402-100-XXX683,488716,819963,540
Support Services:
Tuition 11-000-100-XXX3,220,8114,515,8444,342,841
Attendance and Social Work Services 11-000-211-XXX46,67351,447195,300
Health Services 11-000-213-XXX489,205549,293573,097
Students - Related & Extraordinary 11-000-216,2171,389,5281,560,2221,754,515
Guidance 11-000-218-XXX951,6841,047,0421,142,990
Child Study Teams 11-000-219-XXX1,580,2821,696,5642,024,660
Improvement of Instructional Services 11-000-221-XXX1,174,8741,175,4311,044,772
Educational Media Services - School Library 11-000-222-XXX615,359641,134697,360
Instructional Staff Training Services 11-000-223-XXX146,789182,373176,000
General Administration 11-000-230-XXX959,3491,035,698789,734
School Administration 11-000-240-XXX2,897,8352,880,3342,827,488
Central Svcs & Admin Info Technology 11-000-25X-XXX1,114,5161,380,2111,668,739
Operation and Maintenance of Plant Services 11-000-26X-XXX6,568,6087,309,9068,149,848
Student Transportation Services 11-000-270-XXX3,632,6164,125,8604,142,209
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,576,19713,044,96613,589,279
Total Support Services Expenditures 35,364,32641,196,32543,118,832
TOTAL GENERAL CURRENT EXPENSE 65,103,66173,020,58377,772,049
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X406,025468,286137,474
Facilities Acquisition and Construction Services 12-000-4XX-XXX501,3622,112,3831,531,015
TOTAL CAPITAL EXPENDITURES 907,3872,581,1691,668,989
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X217,172353,812479,098
OPERATING BUDGET GRAND TOTAL 66,228,22075,955,56479,920,136
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX621,684349,3480
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX171,668243,8700
Support Services 20-212-200-XXX36,93449,0210
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 208,602292,8910
Instructional Supplement Aid:
Instruction 20-214-100-XXX174,141174,1410
TOTAL INSTRUCTIONAL SUPPLEMENT AID 174,141174,1410
Other State Projects:
Instruction 20-217-100-XXX0554,0000
Support Services 20-217-200-XXX079,9000
Facilities Acquisition and Construction Services 20-217-400-XXX011,3500
TOTAL TARA USED TO SUPPORT PROGRAMS 0645,2500
Nonpublic Textbooks 20-XXX-XXX-XXX6,3066,2045,273
Nonpublic Auxiliary Services 20-XXX-XXX-XXX1,4913,8363,260
Nonpublic Nursing Services 20-XXX-XXX-XXX8,3908,5697,284
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,0854,8800
Other Special Projects 20-XXX-XXX-XXX4,323220,2360
Total State Projects 405,3381,356,00715,817
Federal Projects:
Title I 20-XXX-XXX-XXX383,261405,202302,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,135,6951,223,7241,011,337
Vocational Education 20-XXX-XXX-XXX097,6320
Other Special Projects 20-XXX-XXX-XXX433,570249,611142,150
Total Federal Projects 1,952,5261,976,1691,455,487
TOTAL GRANTS AND ENTITLEMENTS 2,979,5483,681,5241,471,304
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,747,0825,817,9965,953,464
TOTAL REPAYMENT OF DEBT 5,747,0825,817,9965,953,464
Total Expenditures 74,954,85085,455,08487,344,904

 

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 Budget2,127,1812,117,9921,424,5641,424,564
  Repayment of Debt76,901178,444173,1680
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve333,892351,512352,012352,512
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve206,5723,976,0863,769,5140
      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 Cost10,53310,74411,69911,78212,314
Total Classroom Instruction6,4806,6387,3017,3467,604
Classroom-Salaries and Benefits6,2006,2946,9596,9137,281
Classroom-General Supplies and Textbooks210274260293243
Classroom-Purchased Services and Other70708314080
Total Support Services1,4411,4391,5801,5761,673
Support Services-Salaries and Benefits1,2981,3041,4311,4101,490
Total Administrative Costs1,1071,0711,0931,0931,084
Administration-Salaries and Benefits911879900886934
Total Operations and Maintenance of Plant1,2851,3721,4821,5181,656
Operations & Maintenance of Plant-Salary & Ben.788815865852956
Total Food Services Costs20000
Total Extracurricular Costs182193206209263
Total Equipment Costs7075838745
Employee Benefits as a % of Salaries2825.530.729.728

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
  • Jointure Transportation Contracts with South Brunswick,MRESC,Parent
  • Contracts.
  • Shared Services with No. Brunswick Twp. for use of our facilities,Shared
  • Securityservices wuith the police Department to provide security equipmen
  • thru a grant. We maintain Township facilities under a contract. Township
  • issued a bond for Soil Remediation of Township and school property.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy63,431,596 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,510,462,561 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5267 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy69,211,892 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,510,462,561 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.7569 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy63,431,596 (G)
Estimated Equalized Valuation (as of 10/01/2007)5,140,798,141 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.2339 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy69,211,892 (J)
Estimated Equalized Valuation (as of 10/01/2007)5,140,798,141 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3463 (L)