03/03/2008 MIDDLESEX - SAYREVILLE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4974 4987 5064
Pupils on Roll - Special Full-Time 735 780 780
Pupils on Roll - Special Shared-Time 9 22 22
Private School Placements 85 80 80
Pupils Sent to Other Districts-Reg Prog 14 3 3
Pupils Sent to Other Dists-Spec Ed Prog 28 30 30
Pupils in State Facilities 10 4 4
MIDDLESEX - SAYREVILLE BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,894,445 1,270,148
Transfers from Other Funds 10-5200 601,464
Revenues from Local Sources:
Local Tax Levy 10-1210 47,713,318 49,247,481 50,928,012
Unrestricted Miscellaneous Revenues 10-1XXX 351,157 495,600 300,000
SUBTOTAL 48,064,475 49,743,081 51,228,012
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,824,745 7,824,745
Transportation Aid 10-3120 1,935,495 1,935,495
Special Education Aid 10-3130 4,563,657 4,563,657
Bilingual Education 10-3140 102,442 102,442
Extraordinary Aid 10-3131 285,430 526,521
Consolidated Aid 10-3195 640,655 640,655
Additional Formula Aid 10-3196 457,848 929,432
Other State Aids 10-3XXX 42,464 602,190
Categorical Special Education Aid 10-3132 3,190,942
Equalization Aid 10-3176 14,681,562
Categorical Security Aid 10-3177 678,685
Categorical Transportation Aid 10-3121 1,850,642
SUBTOTAL 15,852,736 16,598,616 20,928,352
Adjustment for Prior Year Encumbrances 594,254
Actual Revenues (Over)/Under Expenditures 504,601
TOTAL OPERATING BUDGET 65,023,276 68,830,396 73,426,512
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,114
Revenues from State Sources:
Instructional Supplement Aid 20-3214 195,563 194,621
Other Restricted Entitlements 20-32XX 251,032 619,328 355,000
TOTAL REVENUES FROM STATE SOURCES 446,595 813,949 355,000
Revenues from Federal Sources:
Title I 20-4411-4416 538,043 536,223 535,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,255,431 1,361,815 1,200,000
Other 20-4XXX 297,772 546,189 263,000
TOTAL REVENUES FROM FEDERAL SOURCES 2,091,246 2,444,227 1,998,000
TOTAL GRANTS AND ENTITLEMENTS 2,543,955 3,258,176 2,353,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 157,181 1,085
Transfers from Other Funds 40-5200 1,465,000 533,000 495,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,729,236 2,390,237 2,638,639
Miscellaneous 40-1XXX 300,000 300,000
TOTAL REVENUES FROM LOCAL SOURCES 1,729,236 2,690,237 2,938,639
Revenues from State Sources:
Debt Service Aid Type II 40-3160 163,572 163,572 204,566
TOTAL LOCAL REPAYMENT OF DEBT 3,357,808 3,543,990 3,639,290
Actual Revenues (Over)/Under Expenditures 761,468
TOTAL REPAYMENT OF DEBT 4,119,276 3,543,990 3,639,290
TOTAL REVENUES/SOURCES 71,686,507 75,632,562 79,418,802
MIDDLESEX - SAYREVILLE 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 19,396,948 20,623,073 22,400,575
Special Education 11-2XX-100-XXX 5,810,415 6,354,644 6,954,589
Basic Skills/Remedial 11-230-100-XXX 1,233,523 1,156,225 1,466,925
Bilingual Education 11-240-100-XXX 106,774 132,720 134,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 244,912 277,770 283,770
School Sponsored Athletics 11-402-100-XXX 619,214 700,220 681,220
Community Services Programs/Operations 11-800-330-XXX 8,241 8,000 8,000
Support Services:
Tuition 11-000-100-XXX 5,193,751 5,302,768 5,412,965
Attendance and Social Work Services 11-000-211-XXX 24,259 25,829 25,378
Health Services 11-000-213-XXX 628,204 683,784 733,344
Students - Related & Extraordinary 11-000-216,217 1,962,514 2,331,087 2,368,828
Guidance 11-000-218-XXX 1,007,132 1,230,609 1,228,149
Child Study Teams 11-000-219-XXX 1,545,344 1,504,488 1,543,238
Improvement of Instructional Services 11-000-221-XXX 982,900 936,863 1,060,269
Educational Media Services - School Library 11-000-222-XXX 576,128 572,324 663,702
Instructional Staff Training Services 11-000-223-XXX 2,700 10,000 5,000
General Administration 11-000-230-XXX 1,610,025 1,514,422 1,464,250
School Administration 11-000-240-XXX 2,516,985 2,701,968 2,790,503
Central Svcs & Admin Info Technology 11-000-25X-XXX 684,063 958,002 946,459
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,087,390 5,399,156 5,683,675
Student Transportation Services 11-000-270-XXX 4,515,614 4,718,763 5,031,057
Other Support Services 11-000-290-XXX 5,260
Personal Services - Employee Benefits 11-XXX-XXX-2XX 9,801,473 10,053,200 10,648,216
Food Services 11-000-310-XXX 16,334
Total Support Services Expenditures 36,154,816 37,948,523 39,605,033
TOTAL GENERAL CURRENT EXPENSE 63,574,843 67,201,175 71,534,512
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 192,667 619,770 45,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 1,177,297 958,498 1,805,000
TOTAL CAPITAL EXPENDITURES 1,369,964 1,578,268 1,850,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 70,875 42,000 42,000
Total Summer School 70,875 42,000 42,000
TOTAL SPECIAL SCHOOLS 70,875 42,000 42,000
Transfer of Funds to Charter Schools 10-000-100-56X 7,594 8,953
OPERATING BUDGET GRAND TOTAL 65,023,276 68,830,396 73,426,512
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,114
Instructional Supplement Aid:
Instruction 20-214-100-XXX 195,563 194,621
TOTAL INSTRUCTIONAL SUPPLEMENT AID 195,563 194,621
Other State Projects:
Support Services 20-217-200-XXX 292,000
TOTAL TARA USED TO SUPPORT PROGRAMS 292,000
Nonpublic Textbooks 20-XXX-XXX-XXX 24,544 23,697 30,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 89,794 102,899 114,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 74,810 82,307 97,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 32,819 32,733 36,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 17,680 16,960 18,000
Other Special Projects 20-XXX-XXX-XXX 11,385 68,732 60,000
Total State Projects 446,595 813,949 355,000
Federal Projects:
Title I 20-XXX-XXX-XXX 538,043 536,223 535,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,255,431 1,361,815 1,200,000
Other Special Projects 20-XXX-XXX-XXX 297,772 546,189 263,000
Total Federal Projects 2,091,246 2,444,227 1,998,000
TOTAL GRANTS AND ENTITLEMENTS 2,543,955 3,258,176 2,353,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 4,119,276 3,543,990 3,639,290
TOTAL REPAYMENT OF DEBT 4,119,276 3,543,990 3,639,290
Total Expenditures 71,686,507 75,632,562 79,418,802
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 71,686,507 75,632,562 79,418,802
MIDDLESEX - SAYREVILLE 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 2,848,008 2,662,991 2,634,871 1,364,723
Repayment of Debt 919,373 157,905 1,085 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 160 160 160 160
Adult Education Programs 16,334 0 0 0
Maintenance Reserve 180,539 180,539 180,539 180,539
Legal Reserve 405,625 156,325 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 - SAYREVILLE 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 8881 9472 9731 9985 10438
Total Classroom Instruction 5548 5835 6040 6080 6500
Classroom-Salaries and Benefits 5273 5614 5723 5780 6069
Classroom-General Supplies and Textbooks 173 164 212 188 298
Classroom-Purchased Services and Other 102 56 105 112 134
Total Support Services 1238 1413 1429 1557 1559
Support Services-Salaries and Benefits 1034 1142 1182 1219 1280
Total Administrative Costs 938 987 1033 1058 1052
Administration-Salaries and Benefits 693 731 790 813 824
Total Operations and Maintenance of Plant 929 1011 988 1048 1090
Operations & Maintenance of Plant-Salary & Ben. 514 583 553 567 593
Total Food Services Costs 0 3 0 0 0
Total Extracurricular Costs 181 176 193 196 191
Total Equipment Costs 70 34 102 107 8
Employee Benefits as a % of Salaries 24.1 25.7 24.5 24.9 24.9
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 - SAYREVILLE BORO
Shared Services -- Description of Shared Services
_________________________________________________
THE SAYREVILLE BOARD OF EDUCATION HAS SHARED SERVICES AGREEMENTS FOR THE
FOLLOWING SERVICES OR PURCHASES:
COLLABRATIVE AGREEMENT WITH MRESC
MRESC GAS PARTICIPATION
ED-DATA FOR SUPPLIES
ED-DATA FOR SERVICES CONTRACT
MIDDLESEX - SAYREVILLE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 50,928,012 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 2,267,587,707 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.2459 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 53,566,651 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 2,267,587,707 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.3623 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 50,928,012 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 5,373,620,401 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9477 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 53,566,651 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 5,373,620,401 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.9968 (L)