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User Friendly Budgets
2009

MIDDLESEX - EAST BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time7,8727,8507,850
Pupils on Roll Regular Shared-Time122
spacing
Pupils on Roll - Special Full-Time9579661,006
Pupils on Roll - Special Shared-Time1688
Private School Placements907373
spacing
Pupils Sent to Other Districts-Reg Prog012
Pupils Sent to Other Dists-Spec Ed Prog313027
Pupils Received444
Pupils in State Facilities300

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,060,200 4,069,104
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 1,836,000 0
Transfers from Other Funds 10-5200 69,056 100,000 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 105,704,289 106,086,288 106,086,288
Tuition 10-1300 52,600 5,959 12,479
Interest Earned on Capital Reserve Funds 10-1XXX 6,237 4,000 4,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,181,958 920,375 728,855
SUBTOTAL  106,945,084 107,016,622 106,831,622
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,649,678 0 0
Transportation Aid 10-3120 2,221,120 0 0
Special Education Aid 10-3130 6,196,136 0 0
Bilingual Education 10-3140 202,496 0 0
Extraordinary Aid 10-3131 504,250 1,040,833 1,040,833
Consolidated Aid 10-3195 614,613 0 0
Additional Formula Aid 10-3196 1,089,138 0 0
Other State Aids 10-3XXX 20,699 0 0
Categorical Special Education Aid 10-3132 0 4,745,943 4,841,932
Equalization Aid 10-3176 0 13,017,321 12,001,221
Categorical Security Aid 10-3177 0 677,412 704,952
Categorical Transportation Aid 10-3121 0 2,009,980 2,902,551
SUBTOTAL  19,498,130 21,491,489 21,491,489
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 43,896 35,899
SUBTOTAL  0 43,896 35,899
Adjustment for Prior Year Encumbrances  0 718,944 0
Actual Revenues (Over)/Under Expenditures  -2,953,960 0 0
TOTAL OPERATING BUDGET  123,558,310 136,267,151 132,828,114
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 146,032 75,000 75,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,178,044 547,000 540,000
TOTAL REVENUES FROM STATE SOURCES  1,178,044 547,000 540,000
Revenues from Federal Sources:
Title I 20-4411-4416 72,224 270,000 270,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,983,245 1,700,000 1,700,000
Adult Basic Education 20-4440 173,514 170,000 170,000
Other 20-4XXX 440,643 251,000 236,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,669,626 2,391,000 2,376,000
TOTAL GRANTS AND ENTITLEMENTS  3,993,702 3,013,000 2,991,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 593,728 131,331
Revenues from Local Sources:
Local Tax Levy 40-1210 7,344,256 8,651,094 7,809,410
Miscellaneous 40-1XXX 712,380 0 0
TOTAL REVENUES FROM LOCAL SOURCES  8,056,636 8,651,094 7,809,410
Revenues from State Sources:
Debt Service Aid Type II 40-3160 494,069 494,069 494,069
TOTAL LOCAL REPAYMENT OF DEBT  8,550,705 9,738,891 8,434,810
Actual Revenues (Over)/Under Expenditures  818,173 0 0
TOTAL REPAYMENT OF DEBT  9,368,878 9,738,891 8,434,810
TOTAL REVENUES/SOURCES  136,920,890 149,019,042 144,253,924

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX39,808,47343,603,33142,628,860
Special Education 11-2XX-100-XXX9,410,5309,896,6649,718,749
Basic Skills/Remedial 11-230-100-XXX1,130,7571,072,1471,030,278
Bilingual Education 11-240-100-XXX446,772518,824518,019
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX393,100415,848413,088
School Sponsored Athletics 11-402-100-XXX673,361684,628676,340
Support Services:
Tuition 11-000-100-XXX4,942,2555,356,5284,973,597
Attendance and Social Work Services 11-000-211-XXX178,905186,275117,433
Health Services 11-000-213-XXX1,152,6411,190,1601,169,900
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2173,704,1183,481,8403,485,738
Guidance 11-000-218-XXX3,150,3913,509,6183,399,052
Child Study Teams 11-000-219-XXX2,637,8762,790,8882,794,540
Improvement of Instructional Services 11-000-221-XXX1,025,4701,108,1731,142,478
Educational Media Services - School Library 11-000-222-XXX1,777,7041,508,0591,451,532
Instructional Staff Training Services 11-000-223-XXX1,193,0661,317,1711,303,801
General Administration 11-000-230-XXX1,347,1641,646,5671,547,375
School Administration 11-000-240-XXX4,990,5925,264,6645,224,329
Central Svcs & Admin Info Technology 11-000-25X-XXX3,032,2143,418,8093,490,684
Operation and Maintenance of Plant Services 11-000-26X-XXX9,784,55712,000,46612,585,641
Student Transportation Services 11-000-270-XXX7,932,5878,103,1517,756,154
Other Support Services 11-000-290-XXX07,2450
Personal Services - Employee Benefits 11-XXX-XXX-2XX20,964,31923,876,04724,739,933
Food Services 11-000-310-XXX448,230464,159364,159
Total Support Services Expenditures 68,262,08975,229,82075,546,346
TOTAL GENERAL CURRENT EXPENSE 120,125,082131,421,262130,531,680
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6044,1614,0004,000
Equipment 12-XXX-XXX-73X354,75661,63138,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,862,5003,028,0772,170,322
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93101,700,0000
TOTAL CAPITAL EXPENDITURES 3,221,4174,793,7082,212,322
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX192,38029,06620,644
Support Services 13-422-200-XXX10,47813,12213,122
Total Summer School 202,85842,18833,766
TOTAL SPECIAL SCHOOLS 202,85842,18833,766
Transfer of Funds to Charter Schools 10-000-100-56X8,9539,99350,346
OPERATING BUDGET GRAND TOTAL 123,558,310136,267,151132,828,114
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX146,03275,00075,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX48,45845,00045,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX96,49575,00065,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX111,61397,000100,000
Nonpublic Nursing Services 20-XXX-XXX-XXX66,93165,00065,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX34,68030,00030,000
Adult Education 20-XXX-XXX-XXX254,10600
Other Special Projects 20-XXX-XXX-XXX565,761235,000235,000
Total State Projects 1,178,044547,000540,000
Federal Projects:
Title I 20-XXX-XXX-XXX72,224270,000270,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,983,2451,700,0001,700,000
Adult Basic Education 20-XXX-XXX-XXX173,514170,000170,000
Other Special Projects 20-XXX-XXX-XXX440,643251,000236,000
Total Federal Projects 2,669,6262,391,0002,376,000
TOTAL GRANTS AND ENTITLEMENTS 3,993,7023,013,0002,991,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX9,368,8789,738,8918,434,810
TOTAL REPAYMENT OF DEBT 9,368,8789,738,8918,434,810
Total Expenditures 136,920,890149,019,042144,253,924

 

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 Budget4,028,8093,465,0202,413,2682,382,577
  Repayment of Debt1,543,233725,060131,3310
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve97,9013,608,6181,776,6181,780,618
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve7,436,3128,046,8614,038,4130
      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 Cost11,30312,09013,05713,34913,263
Total Classroom Instruction6,8627,2817,8468,0207,909
Classroom-Salaries and Benefits6,4926,9797,4277,5937,491
Classroom-General Supplies and Textbooks181224233236226
Classroom-Purchased Services and Other18978187191192
Total Support Services1,9152,0612,1362,1482,130
Support Services-Salaries and Benefits1,6581,7881,8991,9061,893
Total Administrative Costs1,1801,2951,3791,4461,432
Administration-Salaries and Benefits9901,1331,1891,2451,248
Total Operations and Maintenance of Plant1,1361,2241,4581,4911,553
Operations & Maintenance of Plant-Salary & Ben.506540551557543
Total Food Services Costs4051525341
Total Extracurricular Costs147150153157157
Total Equipment Costs940574
Employee Benefits as a % of Salaries27.828.430.230.532.2

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

 

Unusual Revenues and Appropriations
SourceAmountDescription
Memorial School Fire32,278 Bond Referendum for Memorial School
Memorial School Fire725,922 Temporary facilities rental due to fire
Total Unusual Appropriations758,200 

 

Shared Services
  • The East Brunswick Public School shares services with the Township of
  • East Brunswick, Middlesex Regional Education Services Commission and the
  • County of Middlesex.
  • The following services are shared with the Township of East Brunswick:
  • financing, recycling and trash removal, security, gas for district
  • vehicles and faculity use.
  • The following services are chared with the Middlesex Regional Education
  • Services Commission: tuition, transportation, non-public administration,
  • home instruction, professional development, consulting services, speech
  • and occupational therapy, and physical therapy.
  • The district purchases bulk salt from the County of Middlesex.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy106,086,288 (A)
Estimated Net Taxable Valuation (as of 01/23/2009)2,023,618,443 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1005.2424 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy113,895,698 (D)
Estimated Net Taxable Valuation (as of 01/23/2009)2,023,618,443 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1005.6283 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy106,086,288 (G)
Estimated Equalized Valuation (as of 10/01/2008)8,246,091,122 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2865 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy113,895,698 (J)
Estimated Equalized Valuation (as of 10/01/2008)8,246,091,122 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3812 (L)