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User Friendly Budgets
2009

MIDDLESEX - NORTH BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,8575,0285,104
spacing
Pupils on Roll - Special Full-Time703694759
Pupils on Roll - Special Shared-Time151
Private School Placements645637
spacing
Pupils Sent to Other Districts-Reg Prog992
Pupils Sent to Other Dists-Spec Ed Prog394442
Pupils Received35299
Pupils in State Facilities788

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,769,514 3,000,000
Withdrawal from Cap Res-for Local Share 10-307 0 105,250 0
Transfers from Other Funds 10-5200 693,758 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 62,874,980 63,431,596 62,874,980
Interest Earned on Capital Reserve Funds 10-1XXX 14,296 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 950,222 350,000 350,500
SUBTOTAL  63,839,498 63,782,096 63,225,980
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 345,582 0 0
Transportation Aid 10-3120 1,712,298 0 0
Special Education Aid 10-3130 3,369,418 0 0
Bilingual Education 10-3140 244,058 0 0
Stabilization Aid 10-3171 1,741,194 0 0
Extraordinary Aid 10-3131 179,157 330,318 330,318
Consolidated Aid 10-3195 609,385 0 0
Additional Formula Aid 10-3196 512,972 0 0
Other State Aids 10-3XXX 511,558 48,190 0
Categorical Special Education Aid 10-3132 0 2,993,749 3,267,444
Equalization Aid 10-3176 0 6,936,428 6,814,968
Categorical Security Aid 10-3177 0 767,585 844,419
Categorical Transportation Aid 10-3121 0 1,340,446 1,713,287
SUBTOTAL  9,225,622 12,416,716 12,970,436
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 85,043
SUBTOTAL  0 0 85,043
Adjustment for Prior Year Encumbrances  0 763,180 0
Actual Revenues (Over)/Under Expenditures  -1,406,786 0 0
TOTAL OPERATING BUDGET  72,352,092 80,836,756 79,281,459
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 493,949 504,592 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 218,843 0 0
Instructional Supplement Aid 20-3214 171,558 0 0
Other Restricted Entitlements 20-32XX 867,148 28,235 28,235
TOTAL REVENUES FROM STATE SOURCES  1,257,549 28,235 28,235
Revenues from Federal Sources:
Title I 20-4411-4416 377,417 791,127 791,127
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,175,767 1,278,587 1,584,587
Other 20-4XXX 261,787 304,622 300,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,814,971 2,374,336 2,675,714
TOTAL GRANTS AND ENTITLEMENTS  3,566,469 2,907,163 2,703,949
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 173,168 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,812,720 5,780,296 5,971,725
Miscellaneous 40-1XXX 5,489 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,818,209 5,780,296 5,971,725
TOTAL LOCAL REPAYMENT OF DEBT  5,818,209 5,953,464 5,971,725
Actual Revenues (Over)/Under Expenditures  -214 0 0
TOTAL REPAYMENT OF DEBT  5,817,995 5,953,464 5,971,725
TOTAL REVENUES/SOURCES  81,736,556 89,697,383 87,957,133

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX22,264,67924,403,62423,775,166
Special Education 11-2XX-100-XXX5,073,5525,898,6196,160,200
Basic Skills/Remedial 11-230-100-XXX1,766,9242,374,1402,462,019
Bilingual Education 11-240-100-XXX704,638870,766900,180
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX248,192223,061230,756
School Sponsored Athletics 11-402-100-XXX697,967956,280913,944
Support Services:
Tuition 11-000-100-XXX4,182,9224,407,8664,206,825
Attendance and Social Work Services 11-000-211-XXX46,242180,300102,500
Health Services 11-000-213-XXX506,371698,097707,637
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,454,9741,805,5151,863,958
Guidance 11-000-218-XXX1,039,1741,142,9901,244,670
Child Study Teams 11-000-219-XXX1,696,2551,998,1972,089,484
Improvement of Instructional Services 11-000-221-XXX1,206,6891,162,3291,173,918
Educational Media Services - School Library 11-000-222-XXX644,768683,081694,909
Instructional Staff Training Services 11-000-223-XXX203,325223,524190,343
General Administration 11-000-230-XXX943,390803,628917,833
School Administration 11-000-240-XXX2,759,8762,828,3032,827,082
Central Svcs & Admin Info Technology 11-000-25X-XXX1,503,1861,523,6931,491,302
Operation and Maintenance of Plant Services 11-000-26X-XXX7,371,1538,291,6948,434,078
Student Transportation Services 11-000-270-XXX4,046,3114,153,5504,258,860
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,197,67113,589,27812,944,529
Total Support Services Expenditures 38,802,30743,492,04543,147,928
TOTAL GENERAL CURRENT EXPENSE 69,558,25978,218,53577,590,193
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X421,283502,358119,543
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,068,5721,531,0151,171,223
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310105,2500
TOTAL CAPITAL EXPENDITURES 2,489,8552,139,1231,291,266
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X303,978479,098400,000
OPERATING BUDGET GRAND TOTAL 72,352,09280,836,75679,281,459
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX493,949504,5920
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX188,79900
Support Services 20-212-200-XXX30,04400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 218,84300
Instructional Supplement Aid:
Instruction 20-214-100-XXX171,55800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 171,55800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,2047,7217,721
Nonpublic Auxiliary Services 20-XXX-XXX-XXX254576576
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,4654,1164,116
Nonpublic Nursing Services 20-XXX-XXX-XXX8,56910,42210,422
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,8805,4005,400
Other Special Projects 20-XXX-XXX-XXX843,77600
Total State Projects 1,257,54928,23528,235
Federal Projects:
Title I 20-XXX-XXX-XXX377,417791,127791,127
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,175,7671,278,5871,584,587
Other Special Projects 20-XXX-XXX-XXX261,787304,622300,000
Total Federal Projects 1,814,9712,374,3362,675,714
TOTAL GRANTS AND ENTITLEMENTS 3,566,4692,907,1632,703,949
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,817,9955,953,4645,971,725
TOTAL REPAYMENT OF DEBT 5,817,9955,953,4645,971,725
Total Expenditures 81,736,55689,697,38387,957,133

 

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 Budget2,117,9921,447,0422,447,042806,191
  Repayment of Debt178,445178,65900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve351,5121,865,8081,761,0581,761,558
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,976,0865,328,6631,559,149200,000
      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 Cost10,74411,12612,20412,20511,873
Total Classroom Instruction6,6386,8147,5147,4697,177
Classroom-Salaries and Benefits6,2946,5077,1917,0956,861
Classroom-General Supplies and Textbooks274243243295233
Classroom-Purchased Services and Other7065807983
Total Support Services1,4391,5121,6771,7191,710
Support Services-Salaries and Benefits1,3041,3511,4941,4981,525
Total Administrative Costs1,0711,0491,0731,0711,071
Administration-Salaries and Benefits879842923877906
Total Operations and Maintenance of Plant1,3721,5151,6551,6661,651
Operations & Maintenance of Plant-Salary & Ben.815862959944949
Total Food Services Costs00000
Total Extracurricular Costs193203252249236
Total Equipment Costs7576248821
Employee Benefits as a % of Salaries25.52628.328.626.7

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
  • Jointure transportation contracts with South Brunswick BOE, Middlesex
  • Regional Educational Services Commission, and parent contracts
  • Participation in banking consortium with other Middlesex County
  • districts
  • Shared service arrangement with North Brunswick Township for facilities
  • use and maintenance
  • Participation in cooperative purchasing agreements

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy62,874,980 (A)
Estimated Net Taxable Valuation (as of 01/29/2009)2,485,483,817 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.5297 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy68,846,705 (D)
Estimated Net Taxable Valuation (as of 01/29/2009)2,485,483,817 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.7700 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy62,874,980 (G)
Estimated Equalized Valuation (as of 01/29/2009)5,152,903,564 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2202 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy68,846,705 (J)
Estimated Equalized Valuation (as of 01/29/2009)5,152,903,564 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3361 (L)