EXHIBIT B-2
MIDDLETOWN TOWNSHIP BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2002
SPECIAL CAPITAL DEBT TOTAL
GENERAL REVENUE PROJECTS SERVICE PERMANENT GOVERNMENTAL
FUND FUND FUND FUND FUND FUNDS
Revenues:
    Local Tax Levy $83,026,617 2,138,634 85,165,251
    Tuition Charges 91,460 91,460
    Miscellaneous 1,363,059 63,103 747,595 70,161 2,243,918
    State Sources 23,300,674 1,279,553 1,725,955 26,306,182
    Federal Sources 9,083 2,412,460       2,421,543
      Total Revenues 107,790,893 3,755,116 747,595 3,864,589 70,161 116,228,354
Expenditures:
  Current:
      Regular Instruction 38,023,597 1,921,082 39,944,679
      Special Education Instruction 8,592,903 8,592,903
      Other Special Instruction 891,688 891,688
      Other Instruction 1,394,955 1,394,955
  Support Services & Undistributed Costs:
      Tuition 4,330,405 4,330,405
      Attendance & Social Work Services 35,774 35,774
      Health Services 1,270,930 1,270,930
      Student & Instruction Related Services 5,567,030 1,654,130 59,900 7,281,060
      Educational Media Services/School Library 406,213 406,213
      Instructional Staff Training 149,069 149,069
      School Administrative Services 2,148,577 2,148,577
      Other Administrative Services 4,455,680 4,455,680
      Plant Operations & Maintenance 9,447,790 9,447,790
      Pupil Transportation 7,674,433 7,674,433
      Business and Other Support Services 1,670,100 1,670,100
      Unallocated Benefits 15,675,270 15,675,270
  Debt Service:
      Principal 1,475,000 1,475,000
      Interest 3,616,495 3,616,495
  Capital Outlay 4,947,919 179,904 20,322,992 25,450,815
         
    Total Expenditures 106,682,333 3,755,116 20,322,992 5,091,495 59,900 135,911,836
Excess/(Deficiency) of Revenues Over/
  (Under) Expenditures 1,108,560   (19,575,397) (1,226,906) 10,261 (19,683,482)
Other Financing Sources/(Uses):
    Arbitrage Remittance (1,038,958) (1,038,958)
    Transfer to Charter Schools (31,160) (31,160)
    Increase in Capital Reserve 200,000 200,000
    I.B.N.R. 342,573 342,573
    Transfers In 747,595 747,595
    Transfers Out (747,595)     (747,595)
       
Total Other Financing Sources & Uses 511,413   (747,595) (291,363)   (527,545)
Net Change in Fund Balances 1,619,973 (20,322,992) (1,518,269) 10,261 (20,211,027)
Fund Balance - July 1 8,512,359 36,656,741 1,571,047 639,115 47,379,262
           
Fund Balance - June 30 $10,132,332   16,333,749 52,778 649,376 27,168,235