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User Friendly Budgets
2009

MIDDLESEX - SPOTSWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5331,5461,552
Pupils on Roll Regular Shared-Time122
spacing
Pupils on Roll - Special Full-Time228213215
Pupils on Roll - Special Shared-Time211
Private School Placements677
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog566
Pupils Received574567563

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 899,608 1,010,375
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 250,000
Transfers from Other Funds 10-5200 1,482 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,979,959 9,986,751 10,062,554
Tuition 10-1300 6,806,025 7,163,178 7,316,598
Other Restricted Miscellaneous Revenues 10-1XXX 174,650 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 95,643 100,241
SUBTOTAL  16,960,634 17,245,572 17,479,393
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,149,419 0 0
Supplemental Core Curriculum Standards Aid 10-3112 245,175 0 0
Transportation Aid 10-3120 113,081 0 0
Special Education Aid 10-3130 1,330,731 0 0
Bilingual Education 10-3140 10,512 0 0
Extraordinary Aid 10-3131 12,546 11,332 0
Consolidated Aid 10-3195 124,313 0 0
Additional Formula Aid 10-3196 241,970 0 0
Other State Aids 10-3XXX 90,639 0 0
Categorical Special Education Aid 10-3132 0 661,113 684,061
Equalization Aid 10-3176 0 4,342,059 4,550,411
Categorical Security Aid 10-3177 0 102,892 109,265
Categorical Transportation Aid 10-3121 0 68,848 89,921
SUBTOTAL  4,318,386 5,186,244 5,433,658
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 9,759
SUBTOTAL  0 0 9,759
Adjustment for Prior Year Encumbrances  0 114,737 0
Actual Revenues (Over)/Under Expenditures  -210,133 0 0
TOTAL OPERATING BUDGET  21,070,369 23,446,161 24,183,185
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,200 33,497 33,497
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 181,681 223,840 223,840
TOTAL REVENUES FROM STATE SOURCES  181,681 223,840 223,840
Revenues from Federal Sources:
Title I 20-4411-4416 58,836 81,946 81,946
I.D.E.A. Part B (Handicapped) 20-4420-4429 380,696 385,022 385,022
Vocational Education 20-4430 15,549 0 0
Other 20-4XXX 43,044 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  498,125 466,968 466,968
TOTAL GRANTS AND ENTITLEMENTS  682,006 724,305 724,305
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,241,884 1,230,839 1,155,039
TOTAL REVENUES FROM LOCAL SOURCES  1,241,884 1,230,839 1,155,039
Revenues from State Sources:
Debt Service Aid Type II 40-3160 115,247 109,774 82,940
TOTAL LOCAL REPAYMENT OF DEBT  1,357,131 1,340,615 1,237,979
TOTAL REPAYMENT OF DEBT  1,357,131 1,340,615 1,237,979
TOTAL REVENUES/SOURCES  23,109,506 25,511,081 26,145,469

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,700,8048,884,4209,026,430
Special Education 11-2XX-100-XXX1,227,6021,493,4431,567,448
Basic Skills/Remedial 11-230-100-XXX203,895272,788297,893
Bilingual Education 11-240-100-XXX34,38041,10044,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX140,073124,007118,616
School Sponsored Athletics 11-402-100-XXX372,333427,153452,710
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0150,9220
Support Services:
Tuition 11-000-100-XXX263,086471,844479,647
Health Services 11-000-213-XXX237,046289,140282,227
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217292,237137,366302,229
Guidance 11-000-218-XXX487,369668,654639,207
Child Study Teams 11-000-219-XXX883,177963,831918,349
Improvement of Instructional Services 11-000-221-XXX418,729410,802404,180
Educational Media Services - School Library 11-000-222-XXX159,211171,083177,794
Instructional Staff Training Services 11-000-223-XXX102,208132,918187,399
General Administration 11-000-230-XXX416,116444,722447,630
School Administration 11-000-240-XXX934,079883,792861,783
Central Svcs & Admin Info Technology 11-000-25X-XXX497,013560,836591,717
Operation and Maintenance of Plant Services 11-000-26X-XXX2,347,1312,695,2442,920,062
Student Transportation Services 11-000-270-XXX448,233637,711623,879
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,550,6833,130,0663,194,935
Food Services 11-000-310-XXX023,00020,000
Total Support Services Expenditures 11,036,31811,621,00912,051,038
TOTAL GENERAL CURRENT EXPENSE 20,715,40523,014,84223,558,835
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X274,459418,819226,598
Facilities Acquisition and Construction Services 12-000-4XX-XXX80,50512,500397,752
TOTAL CAPITAL EXPENDITURES 354,964431,319624,350
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 21,070,36923,446,16124,183,185
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,20033,49733,497
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,02122,76222,762
Nonpublic Auxiliary Services 20-XXX-XXX-XXX60,745199,764199,764
Nonpublic Handicapped Services 20-XXX-XXX-XXX52,50100
Nonpublic Nursing Services 20-XXX-XXX-XXX30,41700
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,76000
Vocational Education 20-XXX-XXX-XXX066
Other Special Projects 20-XXX-XXX-XXX2371,3081,308
Total State Projects 181,681223,840223,840
Federal Projects:
Title I 20-XXX-XXX-XXX58,83681,94681,946
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX380,696385,022385,022
Vocational Education 20-XXX-XXX-XXX15,54900
Other Special Projects 20-XXX-XXX-XXX43,04400
Total Federal Projects 498,125466,968466,968
TOTAL GRANTS AND ENTITLEMENTS 682,006724,305724,305
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,357,1311,340,6151,237,979
TOTAL REPAYMENT OF DEBT 1,357,1311,340,6151,237,979
Total Expenditures 23,109,50625,511,08126,145,469

 

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 Budget936,605711,970936,678437,157
  Repayment of Debt2200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve987415,027415,027415,027
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve873,5971,135,170510,8540
      Tuition Reserve450,000250,000250,0000
      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 Cost10,63411,31712,36412,50612,761
Total Classroom Instruction6,0086,4337,0607,3097,338
Classroom-Salaries and Benefits5,6726,0846,6936,8246,914
Classroom-General Supplies and Textbooks318337331440396
Classroom-Purchased Services and Other1812354528
Total Support Services1,6811,7681,8571,8311,918
Support Services-Salaries and Benefits1,3381,5031,5651,5161,627
Total Administrative Costs1,1881,2661,3011,2391,237
Administration-Salaries and Benefits1,0021,0781,049981972
Total Operations and Maintenance of Plant1,4271,4971,6851,6811,812
Operations & Maintenance of Plant-Salary & Ben.789826917891965
Total Food Services Costs00141311
Total Extracurricular Costs322345371359369
Total Equipment Costs215155192238128
Employee Benefits as a % of Salaries2625.827.920.320

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
  • Services shared with the Municipalit include: Plowing, Grounds Keeping,
  • Heavy duty Equipment exchange, Security Services (SRO), Facility and
  • Fields and an interlocal agreement for technology services.
  • MRESC shared and cooperative services include the following: Demand Resp
  • onse for Elec and Gas services, Coordinated Transportation, Non Public Sp
  • ecial education services, Cooperative trade purchasing,
  • South Jersey Technical Partnership for technical services
  • Eduational Data Services for supplies and trade services
  • COIN through the county for trade services
  • MNAC Middlesex Norther Alliance for Medcial/Dental HIF, Auditors, Student
  • Insurance
  • Pttsgrove Twonship Cooperative for paper purchase
  • SPRINTING - In house printing services at cost for non profit organizatio
  • ns
  • Participating in Demand Response Program through the MRESC (Elec Savings
  • program

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,062,554 (A)
Estimated Net Taxable Valuation (as of 02/28/2009)746,811,088 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3474 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,217,593 (D)
Estimated Net Taxable Valuation (as of 02/28/2009)746,811,088 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5021 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,062,554 (G)
Estimated Equalized Valuation (as of 10/01/2008)947,878,445 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0616 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,217,593 (J)
Estimated Equalized Valuation (as of 10/01/2008)947,878,445 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1834 (L)