03/27/2008 MIDDLESEX - EAST BRUNSWICK TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 7980 7872 8029
Pupils on Roll Regular Shared-Time 1 1
Pupils on Roll - Special Full-Time 984 957 966
Pupils on Roll - Special Shared-Time 13 16 17
Private School Placements 90 90 90
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 24 31 30
Pupils Received 5 4 1
Pupils in State Facilities 3 3 3
MIDDLESEX - EAST BRUNSWICK TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,917,657 5,060,200
Transfers from Other Funds 10-5200 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 98,543,803 105,704,289 107,096,868
Tuition 10-1300 43,640 5,959
Interest Earned on Capital Reserve Funds 10-1XXX 4,161 4,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,483,134 763,455 839,000
SUBTOTAL 100,070,577 106,471,905 107,945,827
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,649,678 8,649,678
Transportation Aid 10-3120 2,221,120 2,221,120
Special Education Aid 10-3130 6,196,136 6,196,136
Bilingual Education 10-3140 202,496 202,496
Extraordinary Aid 10-3131 531,615 1,040,833
Consolidated Aid 10-3195 614,613 614,613
Additional Formula Aid 10-3196 536,521 1,089,138
Other State Aids 10-3XXX 1,349,560 477
Categorical Special Education Aid 10-3132 4,745,943
Equalization Aid 10-3176 13,017,321
Categorical Security Aid 10-3177 677,412
Categorical Transportation Aid 10-3121 2,009,980
SUBTOTAL 20,301,739 18,973,658 21,491,489
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 43,896
SUBTOTAL 43,896
Adjustment for Prior Year Encumbrances 1,318,300
Actual Revenues (Over)/Under Expenditures -1,598,768
TOTAL OPERATING BUDGET 118,773,548 130,681,520 134,641,412
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 285,537 4,048,389 75,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 600,902 610,241 547,000
TOTAL REVENUES FROM STATE SOURCES 600,902 610,241 547,000
Revenues from Federal Sources:
Title I 20-4411-4416 266,183 276,016 270,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,841,029 1,875,202 1,700,000
Adult Basic Education 20-4440 190,600 171,800 170,000
Other 20-4XXX 629,079 325,282 251,000
TOTAL REVENUES FROM FEDERAL SOURCES 2,926,891 2,648,300 2,391,000
TOTAL GRANTS AND ENTITLEMENTS 3,813,330 7,306,930 3,013,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1,219,917 593,728
Revenues from Local Sources:
Local Tax Levy 40-1210 6,386,428 7,344,256 8,651,094
Miscellaneous 40-1XXX 2,330,602 366,750
TOTAL REVENUES FROM LOCAL SOURCES 8,717,030 7,711,006 8,651,094
Revenues from State Sources:
Debt Service Aid Type II 40-3160 494,069 494,069
TOTAL LOCAL REPAYMENT OF DEBT 8,717,030 9,424,992 9,738,891
Additional State School Building Aid-CH.10 40-3252 494,069
TOTAL ADDITIONAL STATE SCHOOL BUILDING AID 494,069
Actual Revenues (Over)/Under Expenditures 56,255
TOTAL REPAYMENT OF DEBT 9,267,354 9,424,992 9,738,891
TOTAL REVENUES/SOURCES 131,854,232 147,413,442 147,393,303
MIDDLESEX - EAST BRUNSWICK TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 38,088,804 40,614,916 44,167,206
Special Education 11-2XX-100-XXX 9,277,017 10,265,642 9,648,172
Basic Skills/Remedial 11-230-100-XXX 1,345,484 1,570,684 1,186,367
Bilingual Education 11-240-100-XXX 450,548 498,618 575,092
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 464,624 499,454 452,705
School Sponsored Athletics 11-402-100-XXX 610,397 714,750 687,128
Support Services:
Tuition 11-000-100-XXX 4,579,204 5,727,839 5,366,528
Attendance and Social Work Services 11-000-211-XXX 176,596 180,844 186,225
Health Services 11-000-213-XXX 1,125,080 1,192,867 1,190,160
Students - Related & Extraordinary 11-000-216,217 3,333,783 3,333,263 3,343,644
Guidance 11-000-218-XXX 3,054,334 3,201,656 3,601,721
Child Study Teams 11-000-219-XXX 2,588,689 2,862,376 2,986,324
Improvement of Instructional Services 11-000-221-XXX 880,285 978,704 1,075,184
Educational Media Services - School Library 11-000-222-XXX 1,736,167 1,742,617 1,785,019
Instructional Staff Training Services 11-000-223-XXX 1,197,618 1,316,707 1,364,578
General Administration 11-000-230-XXX 1,540,251 1,728,217 1,648,987
School Administration 11-000-240-XXX 4,425,371 5,051,410 5,322,675
Central Svcs & Admin Info Technology 11-000-25X-XXX 2,842,369 3,433,247 3,346,491
Operation and Maintenance of Plant Services 11-000-26X-XXX 9,250,571 11,257,686 12,024,613
Student Transportation Services 11-000-270-XXX 7,820,419 8,036,856 7,875,446
Other Support Services 11-000-290-XXX 4,270 7,245
Personal Services - Employee Benefits 11-XXX-XXX-2XX 19,369,003 21,797,563 23,881,625
Food Services 11-000-310-XXX 359,541 236,548 464,159
Total Support Services Expenditures 64,279,281 72,082,670 75,470,624
TOTAL GENERAL CURRENT EXPENSE 114,516,155 126,246,734 132,187,294
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 4,161 4,000
Equipment 12-XXX-XXX-73X 84,033 204,698 41,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 3,943,407 3,963,317 2,338,242
TOTAL CAPITAL EXPENDITURES 4,027,440 4,172,176 2,383,242
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 194,237 212,091 43,395
Support Services 13-422-200-XXX 16,654 23,660 17,488
Total Summer School 210,891 235,751 60,883
TOTAL SPECIAL SCHOOLS 210,891 235,751 60,883
Transfer of Funds to Charter Schools 10-000-100-56X 19,062 26,859 9,993
OPERATING BUDGET GRAND TOTAL 118,773,548 130,681,520 134,641,412
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 285,537 4,048,389 75,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 49,670 48,456 45,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 37,343 95,499 75,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 137,958 114,325 97,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 66,083 66,931 65,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 35,600 34,680 30,000
Adult Education 20-XXX-XXX-XXX 250,350
Other Special Projects 20-XXX-XXX-XXX 23,898 250,350 235,000
Total State Projects 600,902 610,241 547,000
Federal Projects:
Title I 20-XXX-XXX-XXX 266,183 276,016 270,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,841,029 1,875,202 1,700,000
Adult Basic Education 20-XXX-XXX-XXX 190,600 171,800 170,000
Other Special Projects 20-XXX-XXX-XXX 629,079 325,282 251,000
Total Federal Projects 2,926,891 2,648,300 2,391,000
TOTAL GRANTS AND ENTITLEMENTS 3,813,330 7,306,930 3,013,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 9,267,354 9,424,992 9,738,891
TOTAL REPAYMENT OF DEBT 9,267,354 9,424,992 9,738,891
Total Expenditures 131,854,232 147,413,442 147,393,303
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 131,854,232 147,413,442 147,393,303
MIDDLESEX - EAST BRUNSWICK TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 3,710,804 4,028,809 3,639,016 2,587,264
Repayment of Debt 1,599,488 1,543,233 593,728 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 105,488 97,901 102,062 106,062
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 5,752,918 7,436,312 4,008,448 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
MIDDLESEX - EAST BRUNSWICK TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10780 11303 12476 12691 13168
Total Classroom Instruction 6608 6862 7515 7604 7907
Classroom-Salaries and Benefits 6253 6492 7087 7188 7480
Classroom-General Supplies and Textbooks 184 181 232 238 240
Classroom-Purchased Services and Other 171 189 195 178 187
Total Support Services 1865 1915 2051 2079 2164
Support Services-Salaries and Benefits 1637 1658 1784 1836 1927
Total Administrative Costs 1155 1180 1334 1388 1388
Administration-Salaries and Benefits 946 990 1134 1166 1189
Total Operations and Maintenance of Plant 959 1136 1350 1391 1464
Operations & Maintenance of Plant-Salary & Ben. 490 506 514 521 555
Total Food Services Costs 20 40 26 27 52
Total Extracurricular Costs 156 147 170 172 159
Total Equipment Costs 48 9 17 23 5
Employee Benefits as a % of Salaries 27.3 27.8 29.2 28.9 30.2
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
MIDDLESEX - EAST BRUNSWICK TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MIDDLESEX - EAST BRUNSWICK TWP
Shared Services -- Description of Shared Services
_________________________________________________
The East Brunswick Public School shares services with the Township of
East Brunsick, Middlesex Regional Education Services Commission and the
County of Middlesex.
The following services are shared with the Township of East Brunswick:
financing, recycling and trash removal, security, paving, concrete, gas
for district vehicles.
The following services are shared with the Middlesex Regional Education
Services Commission: tuition, transportation, non-public administration,
home instruction, professional development, consulting services, speech
and occupational therapy, and physical therapy.
The district purchases buld salt from the County of Middlesex.
MIDDLESEX - EAST BRUNSWICK TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 106,400,579 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 2,021,393,376 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 5.2637 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 114,398,254 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 2,021,393,376 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 5.6594 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 106,400,579 (G)
Estimated Equalized Valuation (as of 02/01/2008 ) 8,066,214,589 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3191 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 114,398,254 (J)
Estimated Equalized Valuation (as of 02/01/2008 ) 8,066,214,589 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.4182 (L)