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)