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User Friendly Budgets
2009

MIDDLESEX - SOUTH RIVER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9331,9992,039
Pupils on Roll Regular Shared-Time111
spacing
Pupils on Roll - Special Full-Time265255255
Pupils on Roll - Special Shared-Time750
Private School Placements877
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog262522
Pupils Received210
Pupils in State Facilities320

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 830,148 1,279,297
Withdrawal from Cap Res-for Local Share 10-307 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,908,593 11,908,593 11,908,593
Tuition 10-1300 28,906 43,000 36,000
Unrestricted Miscellaneous Revenues 10-1XXX 208,239 70,000 46,500
SUBTOTAL  12,145,738 12,021,593 11,991,093
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,255,752 0 0
Transportation Aid 10-3120 248,820 0 0
Special Education Aid 10-3130 1,612,805 0 0
Bilingual Education 10-3140 209,700 0 0
Extraordinary Aid 10-3131 73,490 0 0
Consolidated Aid 10-3195 254,213 0 0
Additional Formula Aid 10-3196 497,631 0 0
Other State Aids 10-3XXX 16,945 2,890 0
Categorical Special Education Aid 10-3132 0 1,205,974 1,284,048
Equalization Aid 10-3176 0 9,986,915 10,378,268
Categorical Security Aid 10-3177 0 364,025 436,087
Categorical Transportation Aid 10-3121 0 327,852 380,601
SUBTOTAL  9,169,356 11,887,656 12,479,004
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,953 0 34,157
SUBTOTAL  2,953 0 34,157
Actual Revenues (Over)/Under Expenditures  258,527 0 0
TOTAL OPERATING BUDGET  21,576,574 24,739,397 25,883,551
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 12,825 0 0
Demonstrably Effective Program Aid 20-3212 438,287 0 0
Instructional Supplement Aid 20-3214 155,906 0 0
Other Restricted Entitlements 20-32XX 491,128 259,000 339,252
TOTAL REVENUES FROM STATE SOURCES  1,098,146 259,000 339,252
Revenues from Federal Sources:
Title I 20-4411-4416 263,436 268,148 414,562
I.D.E.A. Part B (Handicapped) 20-4420-4429 515,857 500,562 537,986
Adult Basic Education 20-4440 43,347 43,400 47,000
Other 20-4XXX 107,327 40,000 50,725
TOTAL REVENUES FROM FEDERAL SOURCES  929,967 852,110 1,050,273
TOTAL GRANTS AND ENTITLEMENTS  2,028,113 1,111,110 1,389,525
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,485,340 1,475,444 1,516,832
TOTAL REVENUES FROM LOCAL SOURCES  1,485,340 1,475,444 1,516,832
Revenues from State Sources:
Debt Service Aid Type II 40-3160 508,989 507,776 521,528
TOTAL LOCAL REPAYMENT OF DEBT  1,994,329 1,983,220 2,038,360
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,994,330 1,983,220 2,038,360
TOTAL REVENUES/SOURCES  25,599,017 27,833,727 29,311,436

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,851,6187,714,6038,116,473
Special Education 11-2XX-100-XXX1,414,6921,658,4961,884,842
Basic Skills/Remedial 11-230-100-XXX48,891256,268248,445
Bilingual Education 11-240-100-XXX275,220302,185309,105
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX63,72884,59383,537
School Sponsored Athletics 11-402-100-XXX485,868537,986552,995
Other Instructional Programs 11-4XX-100-XXX29,59332,01648,415
Support Services:
Tuition 11-000-100-XXX1,415,1321,562,6491,405,015
Attendance and Social Work Services 11-000-211-XXX20,81425,11423,723
Health Services 11-000-213-XXX277,510305,311269,818
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217385,306434,301521,229
Guidance 11-000-218-XXX300,295543,863588,404
Child Study Teams 11-000-219-XXX634,804706,945765,175
Improvement of Instructional Services 11-000-221-XXX367,904386,916380,062
Educational Media Services - School Library 11-000-222-XXX176,432272,394284,976
Instructional Staff Training Services 11-000-223-XXX49,13543,63129,055
General Administration 11-000-230-XXX503,048553,239566,800
School Administration 11-000-240-XXX1,014,3821,156,7131,230,177
Central Svcs & Admin Info Technology 11-000-25X-XXX341,122319,929331,942
Operation and Maintenance of Plant Services 11-000-26X-XXX2,119,1492,544,2642,741,527
Student Transportation Services 11-000-270-XXX958,447989,6811,104,017
Other Support Services 11-000-290-XXX96,764102,0430
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,591,0463,833,6774,226,619
Food Services 11-000-310-XXX30,00010,00010,000
Total Support Services Expenditures 12,281,29013,790,67014,478,539
TOTAL GENERAL CURRENT EXPENSE 21,450,90024,376,81725,722,351
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X81,65616,8970
Facilities Acquisition and Construction Services 12-000-4XX-XXX40,375332,500161,200
TOTAL CAPITAL EXPENDITURES 122,031349,397161,200
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X3,64313,1830
OPERATING BUDGET GRAND TOTAL 21,576,57424,739,39725,883,551
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX152,59000
Support Services 20-212-200-XXX298,19500
Contribution to Charter Schools 20-212-100-56X32700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 451,11200
Instructional Supplement Aid:
Instruction 20-214-100-XXX155,90600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 155,90600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,96122,00024,190
Nonpublic Auxiliary Services 20-XXX-XXX-XXX86,423208,000282,407
Nonpublic Handicapped Services 20-XXX-XXX-XXX67,78900
Nonpublic Nursing Services 20-XXX-XXX-XXX29,33629,00032,655
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,11900
Other Special Projects 20-XXX-XXX-XXX273,50000
Total State Projects 1,098,146259,000339,252
Federal Projects:
Title I 20-XXX-XXX-XXX263,436268,148414,562
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX515,857500,562537,986
Adult Basic Education 20-XXX-XXX-XXX43,34743,40047,000
Other Special Projects 20-XXX-XXX-XXX107,32740,00050,725
Total Federal Projects 929,967852,1101,050,273
TOTAL GRANTS AND ENTITLEMENTS 2,028,1131,111,1101,389,525
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,994,3301,983,2202,038,360
TOTAL REPAYMENT OF DEBT 1,994,3301,983,2202,038,360
Total Expenditures 25,599,01727,833,72729,311,436

 

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 Budget1,395,1371,346,1991,614,393494,788
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve27,085790100,790790
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve342,986159,692159,6920
      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 Cost8,3848,9299,6119,66510,113
Total Classroom Instruction4,8965,1195,5445,5385,848
Classroom-Salaries and Benefits4,6844,8985,3505,3475,617
Classroom-General Supplies and Textbooks169170141142173
Classroom-Purchased Services and Other4351535059
Total Support Services1,2581,3911,4121,4561,517
Support Services-Salaries and Benefits1,1581,1561,1891,1981,234
Total Administrative Costs1,0261,0871,1361,1521,142
Administration-Salaries and Benefits9129399941,0101,001
Total Operations and Maintenance of Plant9101,0161,1841,1831,265
Operations & Maintenance of Plant-Salary & Ben.238247264265323
Total Food Services Costs514444
Total Extracurricular Costs290302331331336
Total Equipment Costs1837070
Employee Benefits as a % of Salaries2527.826.726.627.9

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
  • Middlesex Regional Services Commission: Transportation, supplies, natural
  • gas.
  • Northern Alliance; Supplies, Professional development.
  • ACT: telecomminications services.
  • Common Cents Cooperative Purchasing Program: Custodial and maintenance
  • supplies.
  • Boro of South River: Electrical Consortium with other towns in the State.
  • Boro of South River Consortium: purchase gasoline, snow and ice removals.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,908,593 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)426,811,899 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.7901 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,425,425 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)426,811,899 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1003.1455 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,908,593 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,674,849,719 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7110 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,425,425 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,674,849,719 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8016 (L)