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User Friendly Budgets
2009

MIDDLESEX - DUNELLEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0111,0251,024
spacing
Pupils on Roll - Special Full-Time857676
Pupils on Roll - Special Shared-Time311
Private School Placements8910
spacing
Pupils Sent to Other Dists-Spec Ed Prog9910
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 12,192 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,022,126 8,126,326 8,354,094
Tuition 10-1300 0 0 36,000
Other Restricted Miscellaneous Revenues 10-1XXX 12,411 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 40,062 25,000 25,000
SUBTOTAL  8,074,599 8,151,326 8,415,094
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,571,466 0 0
Supplemental Core Curriculum Standards Aid 10-3112 257,940 0 0
Transportation Aid 10-3120 26,949 0 0
Special Education Aid 10-3130 575,141 0 0
Bilingual Education 10-3140 57,250 0 0
Extraordinary Aid 10-3131 18,380 25,507 0
Consolidated Aid 10-3195 124,642 0 0
Additional Formula Aid 10-3196 223,402 0 0
Other State Aids 10-3XXX 214,832 0 0
Categorical Special Education Aid 10-3132 0 605,160 619,095
Equalization Aid 10-3176 0 4,300,701 4,497,605
Categorical Security Aid 10-3177 0 167,373 181,974
Categorical Transportation Aid 10-3121 0 42,720 73,078
SUBTOTAL  4,070,002 5,141,461 5,371,752
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,759
SUBTOTAL  0 0 9,759
Adjustment for Prior Year Encumbrances  0 162,784 0
Actual Revenues (Over)/Under Expenditures  -92,104 0 0
TOTAL OPERATING BUDGET  12,064,689 13,455,571 13,796,605
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,560 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 54,957 0 0
Other Restricted Entitlements 20-32XX 125,179 0 0
TOTAL REVENUES FROM STATE SOURCES  180,136 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 167,626 180,439 144,350
I.D.E.A. Part B (Handicapped) 20-4420-4429 217,220 214,350 171,480
Other 20-4XXX 50,772 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  435,618 394,789 315,830
TOTAL GRANTS AND ENTITLEMENTS  634,314 394,789 315,830
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,003,078 988,903 1,026,805
TOTAL REVENUES FROM LOCAL SOURCES  1,003,078 988,903 1,026,805
Revenues from State Sources:
Debt Service Aid Type II 40-3160 261,019 256,102 253,036
TOTAL LOCAL REPAYMENT OF DEBT  1,264,097 1,245,005 1,279,842
TOTAL REPAYMENT OF DEBT  1,264,097 1,245,005 1,279,842
TOTAL REVENUES/SOURCES  13,963,100 15,095,365 15,392,277

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,100,2074,469,7974,674,893
Special Education 11-2XX-100-XXX916,7231,010,6011,034,748
Basic Skills/Remedial 11-230-100-XXX73,93999,32397,353
Bilingual Education 11-240-100-XXX73,291103,689109,011
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX90,365108,581111,915
School Sponsored Athletics 11-402-100-XXX177,728246,061241,346
Community Services Programs/Operations 11-800-330-XXX10,21500
Support Services:
Tuition 11-000-100-XXX674,719903,930968,906
Attendance and Social Work Services 11-000-211-XXX154,262242,086235,584
Health Services 11-000-213-XXX101,645112,819113,230
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217210,463208,911205,066
Guidance 11-000-218-XXX234,569240,898255,833
Child Study Teams 11-000-219-XXX245,363256,950264,381
Improvement of Instructional Services 11-000-221-XXX63,645119,838123,815
Educational Media Services - School Library 11-000-222-XXX133,588144,700150,319
Instructional Staff Training Services 11-000-223-XXX3852,5002,500
General Administration 11-000-230-XXX358,651414,308405,332
School Administration 11-000-240-XXX584,348763,686747,156
Central Svcs & Admin Info Technology 11-000-25X-XXX258,665287,068276,457
Operation and Maintenance of Plant Services 11-000-26X-XXX1,463,9971,376,8621,350,547
Student Transportation Services 11-000-270-XXX342,257388,777386,806
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,781,0301,889,8162,033,682
Total Support Services Expenditures 6,607,5877,353,1497,519,614
TOTAL GENERAL CURRENT EXPENSE 12,050,05513,391,20113,788,880
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X14,63456,8860
TOTAL CAPITAL EXPENDITURES 14,63456,8860
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X07,4847,725
OPERATING BUDGET GRAND TOTAL 12,064,68913,455,57113,796,605
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,56000
Instructional Supplement Aid:
Instruction 20-214-100-XXX54,95700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 54,95700
Other State Projects:
Instruction 20-217-100-XXX108,17900
Support Services 20-217-200-XXX17,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 125,17900
Total State Projects 180,13600
Federal Projects:
Title I 20-XXX-XXX-XXX167,626180,439144,350
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX217,220214,350171,480
Other Special Projects 20-XXX-XXX-XXX50,77200
Total Federal Projects 435,618394,789315,830
TOTAL GRANTS AND ENTITLEMENTS 634,314394,789315,830
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,264,0971,245,0051,279,842
TOTAL REPAYMENT OF DEBT 1,264,0971,245,0051,279,842
Total Expenditures 13,963,10015,095,36515,392,277

 

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 Budget190,524250,631250,631250,631
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost9,85810,18410,73910,99411,308
Total Classroom Instruction5,9885,9246,2656,3216,642
Classroom-Salaries and Benefits5,8295,6995,9596,0556,422
Classroom-General Supplies and Textbooks154198288249206
Classroom-Purchased Services and Other627191714
Total Support Services1,1541,2491,3961,4261,462
Support Services-Salaries and Benefits1,0151,0021,1321,1451,188
Total Administrative Costs1,3991,3351,4411,5871,566
Administration-Salaries and Benefits1,1971,1661,2401,3411,359
Total Operations and Maintenance of Plant1,0291,3731,2731,2841,262
Operations & Maintenance of Plant-Salary & Ben.131143151175171
Total Food Services Costs00000
Total Extracurricular Costs252292361373374
Total Equipment Costs6137520
Employee Benefits as a % of Salaries2624.724.423.624.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Shared Services
  • 1) Transportation through Middlesex Regional ESC, Somerset County ESC, &
  • jointures with Piscatawy Schools.
  • 2) Utilize Middlesex Regional ESC special education schools as much as
  • possible.
  • 3) Use of County-wide bidding for teaching, athletic, paper, etc
  • supplies thru Educational Data Services via MRESC.
  • 4) Educational Risk Insurance Consortium (thru NJSBAIG) used for most
  • of the district's insurances (property, general liability, worker's comp)
  • 5) Northern Middlesex Alliance consortium of 7 districts for joint/share
  • services exploring many ways to save money by pooling. Examples are
  • attempted an RFP for health insurance fund. Currently considering joint
  • bidding for goods and services (e.g. copiers).
  • 6) MRESC gas & electric bids - a consortium of schools for energy
  • services.
  • 7) Share athletic facilties with the Borough of Dunellen.
  • 8) Share field house/senior citizen center with Borough of Dunellen.
  • 9) Shared part-time custodial and technology services with Borough.
  • 10) After school program with Piscatawy Schools.
  • 11) Use of e-rate for telephone and internet services for a 50% savings.
  • 12) Intelocal agreement with Piscataway Schools for purchase of diesel
  • fuel.
  • 13) Member of Grinspec Trust Dental Pool for savings.
  • 14) Taking tuition students into self-contained special education classes
  • bringing savings to Piscataway Schools and income to Dunellen Schools.
  • 15) Use of state contract for purchasing such as maintenance vehicles &
  • technology equipment.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,354,094 (A)
Estimated Net Taxable Valuation (as of 01/27/2009)144,603,827 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1005.7772 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,380,899 (D)
Estimated Net Taxable Valuation (as of 01/27/2009)144,603,827 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1006.4873 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,354,094 (G)
Estimated Equalized Valuation (as of 10/01/2008)710,149,218 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1764 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,380,899 (J)
Estimated Equalized Valuation (as of 10/01/2008)710,149,218 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3210 (L)