03/17/2008 MIDDLESEX - SOUTH RIVER BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1903 1933 1982
Pupils on Roll Regular Shared-Time 1 1
Pupils on Roll - Special Full-Time 242 265 278
Pupils on Roll - Special Shared-Time 5 7 7
Private School Placements 9 8 8
Pupils Sent to Other Dists-Spec Ed Prog 23 26 23
Pupils Received 2 1
Pupils in State Facilities 2 3
MIDDLESEX - SOUTH RIVER BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,375,511 830,148
Withdrawal from Cap Res-for Local Share 10-307 27,500
Transfers from Other Funds 10-5200 1,657
Revenues from Local Sources:
Local Tax Levy 10-1210 11,306,839 11,908,593 11,908,593
Tuition 10-1300 35,000 43,000
Unrestricted Miscellaneous Revenues 10-1XXX 407,520 70,000 70,000
SUBTOTAL 11,714,359 12,013,593 12,021,593
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,472,984 6,255,752
Transportation Aid 10-3120 248,820 248,820
Special Education Aid 10-3130 1,612,805 1,612,805
Bilingual Education 10-3140 209,700 209,700
Extraordinary Aid 10-3131 48,858
Consolidated Aid 10-3195 254,213 254,213
Additional Formula Aid 10-3196 238,398 497,631
Other State Aids 10-3XXX 15,212 2,890
Categorical Special Education Aid 10-3132 1,205,974
Equalization Aid 10-3176 9,986,915
Categorical Security Aid 10-3177 364,025
Categorical Transportation Aid 10-3121 327,852
SUBTOTAL 8,100,990 9,078,921 11,887,656
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,037
SUBTOTAL 3,037
Actual Revenues (Over)/Under Expenditures 19,960
TOTAL OPERATING BUDGET 19,840,003 22,495,525 24,739,397
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 12,357 12,356
Demonstrably Effective Program Aid 20-3212 435,457 448,282
Instructional Supplement Aid 20-3214 155,906 155,906
Other Restricted Entitlements 20-32XX 284,260 535,500 259,000
TOTAL REVENUES FROM STATE SOURCES 887,980 1,152,044 259,000
Revenues from Federal Sources:
Title I 20-4411-4416 415,607 410,990 268,148
I.D.E.A. Part B (Handicapped) 20-4420-4429 511,704 504,000 500,562
Adult Basic Education 20-4440 47,411 47,600 43,400
Other 20-4XXX 122,123 50,000 40,000
TOTAL REVENUES FROM FEDERAL SOURCES 1,096,845 1,012,590 852,110
TOTAL GRANTS AND ENTITLEMENTS 1,984,825 2,164,634 1,111,110
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,528,212 1,485,340 1,475,444
TOTAL REVENUES FROM LOCAL SOURCES 1,528,212 1,485,340 1,475,444
Revenues from State Sources:
Debt Service Aid Type II 40-3160 525,978 508,989 507,776
TOTAL LOCAL REPAYMENT OF DEBT 2,054,190 1,994,330 1,983,220
TOTAL REPAYMENT OF DEBT 2,054,190 1,994,330 1,983,220
TOTAL REVENUES/SOURCES 23,879,018 26,654,489 27,833,727
MIDDLESEX - SOUTH RIVER BORO
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 6,613,556 7,017,211 7,740,523
Special Education 11-2XX-100-XXX 1,290,289 1,441,498 1,658,496
Basic Skills/Remedial 11-230-100-XXX 21,825 52,876 258,381
Bilingual Education 11-240-100-XXX 260,353 285,685 302,185
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 64,565 80,854 84,593
School Sponsored Athletics 11-402-100-XXX 459,644 514,312 537,986
Other Instructional Programs 11-4XX-100-XXX 27,661 36,810 32,660
Support Services:
Tuition 11-000-100-XXX 1,486,743 1,596,745 1,622,382
Attendance and Social Work Services 11-000-211-XXX 19,231 20,356 25,114
Health Services 11-000-213-XXX 287,534 280,546 299,311
Students - Related & Extraordinary 11-000-216,217 127,919 377,643 374,568
Guidance 11-000-218-XXX 333,369 323,182 543,863
Child Study Teams 11-000-219-XXX 558,710 703,305 701,112
Improvement of Instructional Services 11-000-221-XXX 157,186 365,785 380,372
Educational Media Services - School Library 11-000-222-XXX 258,369 223,102 272,049
Instructional Staff Training Services 11-000-223-XXX 229,263 27,857 32,631
General Administration 11-000-230-XXX 464,861 539,544 553,239
School Administration 11-000-240-XXX 1,001,456 1,023,844 1,136,370
Central Svcs & Admin Info Technology 11-000-25X-XXX 270,845 352,034 314,949
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,856,003 2,153,071 2,553,598
Student Transportation Services 11-000-270-XXX 852,507 1,091,096 1,010,561
Other Support Services 11-000-290-XXX 76,999 100,000 102,043
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,048,549 3,807,942 3,846,728
Food Services 11-000-310-XXX 10,000 10,000 10,000
Total Support Services Expenditures 11,039,544 12,996,052 13,778,890
TOTAL GENERAL CURRENT EXPENSE 19,777,437 22,425,298 24,393,714
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 39,660 4,504
Facilities Acquisition and Construction Services 12-000-4XX-XXX 11,800 40,500 332,500
TOTAL CAPITAL EXPENDITURES 51,460 45,004 332,500
Transfer of Funds to Charter Schools 10-000-100-56X 11,106 25,223 13,183
OPERATING BUDGET GRAND TOTAL 19,840,003 22,495,525 24,739,397
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-212-100-XXX 148,082 160,918
Demonstrably Effective Program Aid:
Support Services 20-212-200-XXX 299,405 299,370
Contribution to Charter Schools 20-212-100-56X 327 350
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 447,814 460,638
Instructional Supplement Aid:
Instruction 20-214-100-XXX 155,906 155,906
TOTAL INSTRUCTIONAL SUPPLEMENT AID 155,906 155,906
Other State Projects:
Instruction 20-217-100-XXX 216,100
Support Services 20-217-200-XXX 57,400
TOTAL TARA USED TO SUPPORT PROGRAMS 273,500
Nonpublic Textbooks 20-XXX-XXX-XXX 22,663 31,000 22,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 111,764 98,000 208,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 96,429 96,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 35,344 37,000 29,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 17,918
Other Special Projects 20-XXX-XXX-XXX 142
Total State Projects 887,980 1,152,044 259,000
Federal Projects:
Title I 20-XXX-XXX-XXX 415,607 410,990 268,148
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 511,704 504,000 500,562
Adult Basic Education 20-XXX-XXX-XXX 47,411 47,600 43,400
Other Special Projects 20-XXX-XXX-XXX 122,123 50,000 40,000
Total Federal Projects 1,096,845 1,012,590 852,110
TOTAL GRANTS AND ENTITLEMENTS 1,984,825 2,164,634 1,111,110
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,054,190 1,994,330 1,983,220
TOTAL REPAYMENT OF DEBT 2,054,190 1,994,330 1,983,220
Total Expenditures 23,879,018 26,654,489 27,833,727
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 23,879,018 26,654,489 27,833,727
MIDDLESEX - SOUTH RIVER BORO
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 1,026,655 1,395,137 1,203,059 372,911
Repayment of Debt 1 1 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 27,085 27,085 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 714,897 342,986 0 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 - SOUTH RIVER BORO
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 8059 8384 8766 9367 9611
Total Classroom Instruction 4618 4896 5003 5404 5544
Classroom-Salaries and Benefits 4361 4684 4795 5193 5350
Classroom-General Supplies and Textbooks 212 169 157 159 141
Classroom-Purchased Services and Other 46 43 51 52 52
Total Support Services 1213 1258 1346 1473 1412
Support Services-Salaries and Benefits 1120 1158 1210 1277 1189
Total Administrative Costs 1017 1026 1068 1122 1136
Administration-Salaries and Benefits 888 912 926 952 994
Total Operations and Maintenance of Plant 922 910 1022 1036 1184
Operations & Maintenance of Plant-Salary & Ben. 235 238 255 260 264
Total Food Services Costs 5 5 5 5 4
Total Extracurricular Costs 284 290 322 328 331
Total Equipment Costs 16 18 0 2 0
Employee Benefits as a % of Salaries 26.2 25.0 27.6 28.4 26.7
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 - SOUTH RIVER BORO
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 - SOUTH RIVER BORO
Shared Services -- Description of Shared Services
_________________________________________________
The district utilizes the services of the Middlesex Regional
Educational Services for its transportation, natuarl gas supply, paper
supplies. In addition, the distrcit is a member of the Common Cents
CoOperative Purchasing Program. The Borough of South River belongs to a
consortium with eight other municipalities to purchase its electricty.
The district benefits as result of the towns purchasing program. The dis
trict has an agreement with the town to purchase its gas,snow and
ice removal supplies. The district is a member of the New Jersey School
Boards Association Insurance Group in order to purchase its liability,
workmans compensation insurance.
MIDDLESEX - SOUTH RIVER BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,908,593 (A)
Estimated Net Taxable Valuation (as of 01/02/2008 ) 426,628,526 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.7913 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,384,037 (D)
Estimated Net Taxable Valuation (as of 01/02/2008 ) 426,628,526 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 3.1372 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,908,593 (G)
Estimated Equalized Valuation (as of 01/02/2008 ) 1,710,536,658 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6962 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,384,037 (J)
Estimated Equalized Valuation (as of 01/02/2008 ) 1,710,536,658 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.7824 (L)