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User Friendly Budgets
2009

MIDDLESEX - NEW BRUNSWICK CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,9406,1866,393
Pupils on Roll Reg Accr. Adult High Sch356397408
spacing
Pupils on Roll - Special Full-Time1,030971984
Pupils on Roll - Special Shared-Time1077
Private School Placements767072
spacing
Pupils Sent to Contracted Preschool Prog1,0571,1101,125
Pupils Sent to Other Districts-Reg Prog1266
Pupils Sent to Other Dists-Spec Ed Prog697274
Pupils Received210
Pupils in State Facilities373838

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,595,000 9,394,982
Transfers from Other Funds 10-5200 0 0 545,270
Revenues from Local Sources:
Local Tax Levy 10-1210 27,326,591 27,326,591 27,326,591
Tuition 10-1300 2,849 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,201,723 1,150,000 500,000
SUBTOTAL  28,531,163 28,476,591 27,826,591
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 27,880,488 0 0
Supplemental Core Curriculum Standards Aid 10-3112 2,072,614 0 0
Education Opportunity Aid 10-3117 39,426,605 0 0
Discretionary Education Opportunity Aid 10-3118 4,302,337 0 0
Transportation Aid 10-3120 902,436 0 0
Special Education Aid 10-3130 5,357,476 0 0
Bilingual Education 10-3140 1,982,020 0 0
Extraordinary Aid 10-3131 185,892 400,849 185,892
Consolidated Aid 10-3195 1,054,422 0 0
Other State Aids 10-3XXX 33,296 397,296 0
Categorical Special Education Aid 10-3132 0 3,947,121 4,100,547
Equalization Aid 10-3176 0 92,125,814 96,009,508
Categorical Security Aid 10-3177 0 2,814,528 3,039,353
Categorical Transportation Aid 10-3121 0 979,437 1,710,837
SUBTOTAL  83,197,586 100,665,045 105,046,137
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 211,138 300,000 295,960
SUBTOTAL  211,138 300,000 295,960
Adjustment for Prior Year Encumbrances  0 1,115,734 0
Actual Revenues (Over)/Under Expenditures  -2,490,130 0 0
TOTAL OPERATING BUDGET  109,449,757 133,152,370 143,108,940
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 493,277 300,000
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 545,270
Early Childhood Program Aid 20-3211 8,231,644 0 0
Demonstrably Effective Program Aid 20-3212 2,471,552 0 0
Preschool Education Aid 20-3218 0 15,542,627 18,251,426
Preschool Expansion Aid 20-3215 8,574,393 0 0
Other Restricted Entitlements 20-32XX 2,243,515 616,241 616,241
TOTAL REVENUES FROM STATE SOURCES  21,521,104 16,158,868 19,412,937
Revenues from Federal Sources:
Title I 20-4411-4416 1,928,379 2,402,574 2,402,574
Title VI 20-4417-4418 38,755 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,351,625 2,250,000 3,930,875
Vocational Education 20-4430 58,269 0 0
Adult Basic Education 20-4440 1,100,225 1,400,000 1,400,000
Other 20-4XXX 3,309,765 3,850,000 3,850,000
TOTAL REVENUES FROM FEDERAL SOURCES  7,787,018 9,902,574 11,583,449
TOTAL GRANTS AND ENTITLEMENTS  29,308,122 26,554,719 31,296,386
TOTAL REVENUES/SOURCES  138,757,879 159,707,089 174,405,326

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,572,5102,780,9383,099,000
Special Education 11-2XX-100-XXX0085,200
School Sponsored Athletics 11-402-100-XXX443,319424,221439,000
Community Services Programs/Operations 11-800-330-XXX190,71842,04942,049
Support Services:
Tuition 11-000-100-XXX7,671,8638,424,6338,407,000
Attendance and Social Work Services 11-000-211-XXX283,467293,300290,288
Health Services 11-000-213-XXX642,1521,316,912858,643
Child Study Teams 11-000-219-XXX2,791,7352,983,5252,939,338
Improvement of Instructional Services 11-000-221-XXX4,172,1555,790,5734,710,325
Instructional Staff Training Services 11-000-223-XXX120,457234,268217,651
General Administration 11-000-230-XXX2,984,4443,031,7232,436,689
School Administration 11-000-240-XXX214,077210,000210,194
Central Svcs & Admin Info Technology 11-000-25X-XXX1,089,2011,902,9432,613,533
Operation and Maintenance of Plant Services 11-000-26X-XXX8,812,1849,728,24711,870,229
Student Transportation Services 11-000-270-XXX6,793,0537,818,9908,107,190
Other Support Services 11-000-290-XXX700,41400
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,512,6506,784,2927,531,660
Total Support Services Expenditures 41,787,85248,519,40650,192,740
TOTAL GENERAL CURRENT EXPENSE 43,994,39951,766,61453,857,989
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X37,34758,0311,568,987
TOTAL CAPITAL EXPENDITURES 37,34758,0311,568,987
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX532,954759,835659,132
Support Services 13-601-200-XXX878,191950,8871,039,173
Total Accredited Evening/Adult HS/Post-Grad. 1,411,1451,710,7221,698,305
TOTAL SPECIAL SCHOOLS 1,411,1451,710,7221,698,305
Transfer of Funds to Charter Schools 10-000-100-56X2,472,2564,456,1374,409,396
General Fund Contribution to SBB 10-000-520-93061,534,61075,160,86681,574,263
OPERATING BUDGET GRAND TOTAL 109,449,757133,152,370143,108,940
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX0493,277300,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,081,0811,192,0001,386,286
Support Services 20-218-200-XXX12,877,36714,350,62716,865,140
Transfer to General Fund 20-218-520-93000545,270
TOTAL PRESCHOOL EDUCATION AID 13,958,44815,542,62718,796,696
Demonstrably Effective Program Aid:
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,39446,97046,970
Nonpublic Auxiliary Services 20-XXX-XXX-XXX133,060503,978503,978
Nonpublic Handicapped Services 20-XXX-XXX-XXX51,46000
Nonpublic Nursing Services 20-XXX-XXX-XXX26,78954,61354,613
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,88010,68010,680
Other Special Projects 20-XXX-XXX-XXX1,998,93200
Total State Projects 16,201,96316,158,86819,412,937
Federal Projects:
Title I 20-XXX-XXX-XXX1,928,3792,402,5742,402,574
Title VI 20-XXX-XXX-XXX38,75500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,351,6252,250,0003,930,875
Vocational Education 20-XXX-XXX-XXX58,26900
Adult Basic Education 20-XXX-XXX-XXX1,100,2251,400,0001,400,000
Other Special Projects 20-XXX-XXX-XXX3,309,7653,850,0003,850,000
Total Federal Projects 7,787,0189,902,57411,583,449
Grant & Entitlements Cont to SBB 20-XXX-XXX-9305,319,14100
TOTAL GRANTS AND ENTITLEMENTS 29,308,12226,554,71931,296,386
Total Expenditures 138,757,879159,707,089174,405,326

 

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 Budget4,110,8415,097,3789,402,3787,396
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0952,119952,119952,119
      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 Cost16,90616,55716,28416,67917,332
Total Classroom Instruction9,0078,7969,6989,73710,348
Classroom-Salaries and Benefits8,8068,5609,3159,2719,610
Classroom-General Supplies and Textbooks188184304321329
Classroom-Purchased Services and Other145280145409
Total Support Services4,4094,2453,0793,2332,961
Support Services-Salaries and Benefits2,2432,0002,3922,4622,358
Total Administrative Costs1,7681,6401,6321,7231,680
Administration-Salaries and Benefits1,4231,3561,3401,4171,447
Total Operations and Maintenance of Plant1,6111,7281,7711,8662,229
Operations & Maintenance of Plant-Salary & Ben.9209211,0051,0131,193
Total Food Services Costs00000
Total Extracurricular Costs7085767874
Total Equipment Costs1261722304
Employee Benefits as a % of Salaries2729.728.929.432.5

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2007-082008-092009-10
Resources:
General Fund Contribution 15-520061,534,61075,160,86681,574,263
Adjustment for Prior Year Encumbrances -4,05817,1770
Restricted State Entitlements 15-32XX5,319,14100
Total SBB Resources 66,849,69375,178,04381,574,263
Appropriations:
Instruction 15-XXX-100-XXX42,945,65248,248,27750,100,258
Support Services 15-XXX-2XX-XXX23,277,14225,384,16627,382,668
Equipment 15-XXX-XXX-73X092,000579,000
Total SBB Appropriations 66,878,71975,178,04381,574,263

 

Shared Services
  • The district utilizes shared services for the following
  • Paper ordering through Pittgrove Township consortium
  • Transportation Services through Educational Services Commission
  • Supplies/Materials ordering through Educational Data Services
  • Garbage pick up and maintenance of fields through Interlocal Agreement
  • with City of New Brunswick.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,326,591 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,301,409,451 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.0998 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,326,591 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,301,409,451 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.0998 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,326,591 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,465,569,264 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7885 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,326,591 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,465,569,264 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7885 (L)