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User Friendly Budgets
2009

MIDDLESEX - METUCHEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7591,7661,772
Pupils on Roll Regular Shared-Time020
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Pupils on Roll - Special Full-Time272275308
Pupils on Roll - Special Shared-Time220
Private School Placements212424
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Pupils Sent to Other Dists-Spec Ed Prog121213
Pupils Received11150

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 352,472 665,613
Transfers from Other Funds 10-5200 1,000,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,278,575 27,170,726 28,194,381
Tuition 10-1300 84,383 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 129,977 150,000 129,000
SUBTOTAL  26,492,935 27,320,726 28,324,381
Revenues from State Sources:
Special Education Aid 10-3130 1,246,058 0 0
Extraordinary Aid 10-3131 75,315 123,555 43,554
Consolidated Aid 10-3195 202,653 0 0
Additional Formula Aid 10-3196 88,226 0 0
Other State Aids 10-3XXX 11,302 0 0
Categorical Special Education Aid 10-3132 0 1,109,007 1,150,293
Equalization Aid 10-3176 0 293,862 18,669
Categorical Security Aid 10-3177 0 153,386 157,712
Adjustment Aid 10-3178 0 0 166,035
Categorical Transportation Aid 10-3121 0 155,187 218,733
SUBTOTAL  1,623,554 1,834,997 1,754,996
Adjustment for Prior Year Encumbrances  0 402,397 0
Actual Revenues (Over)/Under Expenditures  -887,973 0 0
TOTAL OPERATING BUDGET  28,228,516 29,910,592 30,744,990
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 422,757 461,037 461,037
TOTAL REVENUES FROM STATE SOURCES  422,757 461,037 461,037
Revenues from Federal Sources:
Title I 20-4411-4416 35,199 50,761 50,761
Title VI 20-4417-4418 0 7,617 7,617
I.D.E.A. Part B (Handicapped) 20-4420-4429 621,250 361,277 361,277
Other 20-4XXX 60,205 63,859 63,859
TOTAL REVENUES FROM FEDERAL SOURCES  716,654 483,514 483,514
TOTAL GRANTS AND ENTITLEMENTS  1,139,411 944,551 944,551
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,402,096 2,424,253 2,408,334
TOTAL REVENUES FROM LOCAL SOURCES  2,402,096 2,424,253 2,408,334
Revenues from State Sources:
Debt Service Aid Type II 40-3160 309,456 310,407 309,406
TOTAL LOCAL REPAYMENT OF DEBT  2,711,552 2,734,660 2,717,740
Actual Revenues (Over)/Under Expenditures  3,388 0 0
TOTAL REPAYMENT OF DEBT  2,714,940 2,734,660 2,717,740
TOTAL REVENUES/SOURCES  32,082,867 33,589,803 34,407,281

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,045,80410,515,94910,785,020
Special Education 11-2XX-100-XXX1,584,1671,711,9851,834,014
Basic Skills/Remedial 11-230-100-XXX525,332640,105583,101
Bilingual Education 11-240-100-XXX29,00353,53035,733
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX168,235167,335169,407
School Sponsored Athletics 11-402-100-XXX436,933448,028463,919
Other Instructional Programs 11-4XX-100-XXX04,0004,000
Support Services:
Tuition 11-000-100-XXX1,699,5262,220,2122,049,375
Health Services 11-000-213-XXX512,178558,198374,987
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217264,883295,810464,102
Guidance 11-000-218-XXX554,178619,059633,154
Child Study Teams 11-000-219-XXX735,634776,099804,544
Improvement of Instructional Services 11-000-221-XXX758,720823,114833,654
Educational Media Services - School Library 11-000-222-XXX265,550280,324257,877
General Administration 11-000-230-XXX622,787585,182585,762
School Administration 11-000-240-XXX1,160,3161,226,1991,234,346
Central Svcs & Admin Info Technology 11-000-25X-XXX0318,141304,627
Operation and Maintenance of Plant Services 11-000-26X-XXX2,723,3572,779,9622,828,414
Student Transportation Services 11-000-270-XXX1,273,0591,377,7701,481,508
Other Support Services 11-000-290-XXX298,91900
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,044,3684,499,7784,704,640
Total Support Services Expenditures 14,913,47516,359,84816,556,990
TOTAL GENERAL CURRENT EXPENSE 27,702,94929,900,78030,432,184
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X47,56800
Facilities Acquisition and Construction Services 12-000-4XX-XXX477,9990293,141
TOTAL CAPITAL EXPENDITURES 525,5670294,141
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X09,81218,665
OPERATING BUDGET GRAND TOTAL 28,228,51629,910,59230,744,990
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX79,25191,94591,945
Nonpublic Auxiliary Services 20-XXX-XXX-XXX42,81560,41160,411
Nonpublic Handicapped Services 20-XXX-XXX-XXX134,501134,572134,572
Nonpublic Nursing Services 20-XXX-XXX-XXX109,470107,134107,134
Nonpublic Technology Initiative 20-XXX-XXX-XXX56,72066,97566,975
Total State Projects 422,757461,037461,037
Federal Projects:
Title I 20-XXX-XXX-XXX35,19950,76150,761
Title VI 20-XXX-XXX-XXX07,6177,617
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX621,250361,277361,277
Other Special Projects 20-XXX-XXX-XXX60,20563,85963,859
Total Federal Projects 716,654483,514483,514
TOTAL GRANTS AND ENTITLEMENTS 1,139,411944,551944,551
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,714,9402,734,6602,717,740
TOTAL REPAYMENT OF DEBT 2,714,9402,734,6602,717,740
Total Expenditures 32,082,86733,589,80334,407,281

 

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 Budget1,034,819671,187303,633303,633
  Repayment of Debt3,388000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve215,082558,000558,000559,000
      Adult Education Programs2,8462,84600
      Maintenance Reserve0164,000164,000164,000
      Legal Reserve332,472952,144952,144286,531
      Tuition Reserve0000
      Current Expense Emergency Reserve0200,000200,000200,000
  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 Cost11,97211,85912,66612,86412,946
Total Classroom Instruction7,1477,1127,6357,7587,848
Classroom-Salaries and Benefits6,7446,7337,2217,2887,435
Classroom-General Supplies and Textbooks318268308363306
Classroom-Purchased Services and Other8511152107107
Total Support Services1,7611,7791,9531,9821,969
Support Services-Salaries and Benefits1,5461,5721,7181,7341,754
Total Administrative Costs1,1491,1631,2031,2171,215
Administration-Salaries and Benefits894875936945971
Total Operations and Maintenance of Plant1,5441,4361,4941,5211,522
Operations & Maintenance of Plant-Salary & Ben.747691810818809
Total Food Services Costs00000
Total Extracurricular Costs342341353357362
Total Equipment Costs2523000
Employee Benefits as a % of Salaries21.923.224.424.424.8

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
  • 90 % of our special education transportation routes are shared with other
  • districts. We participate in copperative purchasing for natural gas, elct
  • ricity, gasoline and supplies. We share fields equipmet with the township

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,194,381 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)971,120,308 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.9033 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,602,715 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)971,120,308 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.1513 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,194,381 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,377,854,891 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1857 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,602,715 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,377,854,891 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2870 (L)