03/17/2008 MIDDLESEX - OLD BRIDGE TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 8780 8581 8595
Pupils on Roll Regular Shared-Time 1 5 5
Pupils on Roll Reg Accr. Adult High Sch 491 494 494
Pupils on Roll - Special Full-Time 998 1059 1064
Pupils on Roll - Special Shared-Time 5 15 15
Private School Placements 82 73 78
Pupils Sent to Other Districts-Reg Prog 4 5 5
Pupils Sent to Other Dists-Spec Ed Prog 47 37 42
Pupils Received 4 5 4
Pupils in State Facilities 10 10 10
MIDDLESEX - OLD BRIDGE TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 377,300 2,415,719
Revenues from Local Sources:
Local Tax Levy 10-1210 81,116,094 83,269,211 83,083,096
Tuition 10-1300 174,014 80,000 80,000
Unrestricted Miscellaneous Revenues 10-1XXX 668,665 250,000 300,000
SUBTOTAL 81,958,773 83,599,211 83,463,096
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 23,553,857 23,553,857
Supplemental Core Curriculum Standards Aid 10-3112 2,968,486 2,968,486
Transportation Aid 10-3120 3,377,484 3,377,484
Special Education Aid 10-3130 4,331,799 4,331,799
Bilingual Education 10-3140 402,582 402,582
Stabilization Aid 10-3171 70,506 70,506
Aid for Adult and Post-Graduate Programs 10-3191 705,199
Extraordinary Aid 10-3131 375,813 640,743
Consolidated Aid 10-3195 443,342 1,148,541
Additional Formula Aid 10-3196 1,087,982 2,208,604
Other State Aids 10-3XXX 87,265 551,304
Categorical Special Education Aid 10-3132 5,142,502
Equalization Aid 10-3176 37,668,416
Categorical Security Aid 10-3177 880,345
Categorical Transportation Aid 10-3121 2,879,109
SUBTOTAL 37,404,315 38,061,859 47,762,419
Adjustment for Prior Year Encumbrances 634,351
Actual Revenues (Over)/Under Expenditures -3,301,624
TOTAL OPERATING BUDGET 116,061,464 122,672,721 133,641,234
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,467 13,088
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 138,303 138,303
Instructional Supplement Aid 20-3214 274,515 274,515
Other Restricted Entitlements 20-32XX 536,914 1,155,705 624,948
TOTAL REVENUES FROM STATE SOURCES 949,732 1,568,523 624,948
Revenues from Federal Sources:
Title I 20-4411-4416 666,934 1,030,058 819,037
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,012,793 2,149,031 2,121,924
Other 20-4XXX 667,643 550,473
TOTAL REVENUES FROM FEDERAL SOURCES 3,347,370 3,729,562 2,940,961
TOTAL GRANTS AND ENTITLEMENTS 4,322,569 5,311,173 3,565,909
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 450,504 30,264
Revenues from Local Sources:
Local Tax Levy 40-1210 3,045,696 2,503,564 2,911,113
TOTAL REVENUES FROM LOCAL SOURCES 3,045,696 2,503,564 2,911,113
TOTAL LOCAL REPAYMENT OF DEBT 3,045,696 2,954,068 2,941,377
Actual Revenues (Over)/Under Expenditures -330,264
TOTAL REPAYMENT OF DEBT 2,715,432 2,954,068 2,941,377
TOTAL REVENUES/SOURCES 123,099,465 130,937,962 140,148,520
MIDDLESEX - OLD BRIDGE 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 35,943,270 36,950,490 38,781,074
Special Education 11-2XX-100-XXX 8,464,663 8,916,297 9,581,867
Basic Skills/Remedial 11-230-100-XXX 2,455,739 2,689,800 3,039,440
Bilingual Education 11-240-100-XXX 880,353 965,868 1,007,730
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 228,920 239,268 253,008
School Sponsored Athletics 11-402-100-XXX 1,023,796 1,056,885 1,112,291
Community Services Programs/Operations 11-800-330-XXX 3,007 3,500 3,500
Support Services:
Tuition 11-000-100-XXX 5,576,902 5,477,421 5,708,369
Attendance and Social Work Services 11-000-211-XXX 182,179 189,732 206,092
Health Services 11-000-213-XXX 1,207,864 1,303,980 1,360,513
Students - Related & Extraordinary 11-000-216,217 1,625,464 1,783,632 1,805,954
Guidance 11-000-218-XXX 2,446,497 2,503,209 2,513,310
Child Study Teams 11-000-219-XXX 1,982,258 2,078,176 2,331,761
Improvement of Instructional Services 11-000-221-XXX 1,264,045 1,327,537 1,411,187
Educational Media Services - School Library 11-000-222-XXX 1,199,054 1,219,063 1,272,409
Instructional Staff Training Services 11-000-223-XXX 90,267 74,700 74,000
General Administration 11-000-230-XXX 1,773,144 2,127,649 2,104,877
School Administration 11-000-240-XXX 4,724,941 5,196,419 5,201,263
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,424,859 1,555,141 1,521,153
Operation and Maintenance of Plant Services 11-000-26X-XXX 13,556,388 14,008,926 15,320,464
Student Transportation Services 11-000-270-XXX 8,392,674 10,427,754 10,581,598
Personal Services - Employee Benefits 11-XXX-XXX-2XX 18,784,712 20,426,078 21,876,608
Food Services 11-000-310-XXX 4,227
Total Support Services Expenditures 64,235,475 69,699,417 73,289,558
TOTAL GENERAL CURRENT EXPENSE 113,235,223 120,521,525 127,068,468
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 132,414 409,646 547,112
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,010,155 1,021,376 5,266,327
TOTAL CAPITAL EXPENDITURES 2,142,569 1,431,022 5,813,439
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 383,624 412,625 429,000
Support Services 13-601-200-XXX 284,860 286,709 297,527
Total Accredited Evening/Adult HS/Post-Grad. 668,484 699,334 726,527
TOTAL SPECIAL SCHOOLS 668,484 699,334 726,527
Transfer of Funds to Charter Schools 10-000-100-56X 15,188 20,840 32,800
OPERATING BUDGET GRAND TOTAL 116,061,464 122,672,721 133,641,234
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 25,467 13,088
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 100,630 89,452
Support Services 20-212-200-XXX 37,673 48,851
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 138,303 138,303
Instructional Supplement Aid:
Instruction 20-214-100-XXX 274,515 274,515
TOTAL INSTRUCTIONAL SUPPLEMENT AID 274,515 274,515
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 69,149 71,203 71,203
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 149,579 209,438 209,438
Nonpublic Handicapped Services 20-XXX-XXX-XXX 168,093 194,993 194,993
Nonpublic Nursing Services 20-XXX-XXX-XXX 91,997 98,354 98,354
Nonpublic Technology Initiative 20-XXX-XXX-XXX 48,443 50,960 50,960
Other Special Projects 20-XXX-XXX-XXX 9,653 530,757
Total State Projects 949,732 1,568,523 624,948
Federal Projects:
Title I 20-XXX-XXX-XXX 666,934 1,030,058 819,037
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 2,012,793 2,149,031 2,121,924
Other Special Projects 20-XXX-XXX-XXX 667,643 550,473
Total Federal Projects 3,347,370 3,729,562 2,940,961
TOTAL GRANTS AND ENTITLEMENTS 4,322,569 5,311,173 3,565,909
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,715,432 2,954,068 2,941,377
TOTAL REPAYMENT OF DEBT 2,715,432 2,954,068 2,941,377
Total Expenditures 123,099,465 130,937,962 140,148,520
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 123,099,465 130,937,962 140,148,520
MIDDLESEX - OLD BRIDGE 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 510,015 2,772,956 4,072,956 2,192,164
Repayment of Debt 150,504 480,768 30,264 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 100 100 100 100
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 912,227 534,927 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 - OLD BRIDGE 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 9882 10198 10505 10858 11428
Total Classroom Instruction 6026 6235 6462 6592 6940
Classroom-Salaries and Benefits 5803 6058 6297 6420 6734
Classroom-General Supplies and Textbooks 210 162 148 151 181
Classroom-Purchased Services and Other 13 16 18 21 25
Total Support Services 1186 1277 1322 1361 1430
Support Services-Salaries and Benefits 1102 1172 1210 1239 1305
Total Administrative Costs 969 968 999 1090 1085
Administration-Salaries and Benefits 797 806 824 891 901
Total Operations and Maintenance of Plant 1461 1483 1469 1554 1694
Operations & Maintenance of Plant-Salary & Ben. 467 434 450 460 484
Total Food Services Costs 2 0 0 0 0
Total Extracurricular Costs 155 158 160 166 175
Total Equipment Costs 43 14 41 42 57
Employee Benefits as a % of Salaries 27.4 27.4 28.3 28.4 29.1
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 - OLD BRIDGE 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 - OLD BRIDGE TWP
Shared Services -- Description of Shared Services
_________________________________________________
1) Fuel Depot-The Township shares its fuel depot with the Board of Educat
ion at a savings to the district.
2) Grant Writer - The Board of Education and Township split the cost of
salary and benefits for a grant writer, to actively seek outside funding
sources for district and township purposes.
3) TV Studio - The Township uses the services of district students to
assist in the operation of the District's Local Access Channel.
4) Summer Programs/Camp Robin(Special Needs Student Camp)-The Township
uses the district schools for summer programs. The district provides
transportation and nursing services for Camp Robin(special needs)students
5) Before and After School Care Programs - The Township uses the district
schools for before and after school programs.
6) Parks and Recreation Programs - The township uses the district schools
for after school activities. The township reimburses the district for
custodial costs.
7) Ice Arena - The District's Ice Hockey Team uses the Township Ice Arena
8) Interlocal Agreement for Capital Projects - The district and township
have agreed to an interlocal agreement to fund required capital projects.
MIDDLESEX - OLD BRIDGE TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 83,176,154 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 3,375,373,060 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.4642 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 85,883,492 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 3,375,373,060 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.5444 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 83,176,154 (G)
Estimated Equalized Valuation (as of 02/01/2008 ) 7,927,132,597 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0493 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 85,883,492 (J)
Estimated Equalized Valuation (as of 02/01/2008 ) 7,927,132,597 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.0834 (L)