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User Friendly Budgets
2008

OCEAN - BAY HEAD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time878488
spacing
Pupils on Roll - Special Full-Time684
Private School Placements222
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog293245
Pupils Sent to Other Dists-Spec Ed Prog1142
Pupils Received333034

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 200,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 48,153
Revenues from Local Sources:
Local Tax Levy 10-1210 2,121,394 2,294,500 2,386,280
Tuition 10-1300 101,593 87,861 87,861
Unrestricted Miscellaneous Revenues 10-1XXX 68,287 312 312
SUBTOTAL  2,291,274 2,382,673 2,474,453
Revenues from State Sources:
Transportation Aid 10-3120 3,812 3,812 0
Special Education Aid 10-3130 31,440 31,440 0
Bilingual Education 10-3140 16,226 16,226 0
Stabilization Aid 10-3171 25,150 25,150 0
Extraordinary Aid 10-3131 9,529 0 17,945
Consolidated Aid 10-3195 6,173 6,173 0
Additional Formula Aid 10-3196 2,484 5,043 0
Categorical Special Education Aid 10-3132 0 0 50,289
Categorical Security Aid 10-3177 0 0 6,597
Adjustment Aid 10-3178 0 0 16,290
Categorical Transportation Aid 10-3121 0 0 9,156
SUBTOTAL  94,814 87,844 100,277
Actual Revenues (Over)/Under Expenditures  -129,667 0 0
TOTAL OPERATING BUDGET  2,256,421 2,470,517 2,822,883
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 23,034 22,436 22,436
Other 20-4XXX 7,846 7,977 0
TOTAL REVENUES FROM FEDERAL SOURCES  30,880 30,413 22,436
TOTAL GRANTS AND ENTITLEMENTS  30,880 30,413 22,436
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 208,048 181,268
TOTAL REVENUES FROM LOCAL SOURCES  0 208,048 181,268
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 80,304 69,967
TOTAL LOCAL REPAYMENT OF DEBT  0 288,352 251,235
TOTAL REPAYMENT OF DEBT  0 288,352 251,235
TOTAL REVENUES/SOURCES  2,287,301 2,789,282 3,096,554

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX637,206753,980828,188
Special Education 11-2XX-100-XXX38,23240,97050,968
Basic Skills/Remedial 11-230-100-XXX72,81740,65242,476
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5006,0006,000
School Sponsored Athletics 11-402-100-XXX11,10628,72729,618
Support Services:
Tuition 11-000-100-XXX599,207460,550727,147
Attendance and Social Work Services 11-000-211-XXX29,53831,44832,246
Health Services 11-000-213-XXX15,25419,96221,385
Students - Related & Extraordinary 11-000-216,21784,866105,923115,646
Child Study Teams 11-000-219-XXX19,06944,00055,500
Improvement of Instructional Services 11-000-221-XXX005,000
Educational Media Services - School Library 11-000-222-XXX94,35139,73045,000
Instructional Staff Training Services 11-000-223-XXX4,0006,0006,000
General Administration 11-000-230-XXX68,61944,50044,500
School Administration 11-000-240-XXX11,26955,72456,073
Central Svcs & Admin Info Technology 11-000-25X-XXX31,55634,00029,000
Operation and Maintenance of Plant Services 11-000-26X-XXX192,816229,285266,136
Student Transportation Services 11-000-270-XXX66,98074,78066,000
Deposit to Current Expense Emergency Reserve 10-607072,2860
Personal Services - Employee Benefits 11-XXX-XXX-2XX279,035382,000396,000
Total Support Services Expenditures 1,496,5601,527,9021,865,633
TOTAL GENERAL CURRENT EXPENSE 2,256,4212,470,5172,822,883
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,256,4212,470,5172,822,883
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX23,03422,43622,436
Other Special Projects 20-XXX-XXX-XXX7,8467,9770
Total Federal Projects 30,88030,41322,436
TOTAL GRANTS AND ENTITLEMENTS 30,88030,41322,436
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0288,352251,235
TOTAL REPAYMENT OF DEBT 0288,352251,235
Total Expenditures 2,287,3012,789,2823,096,554

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget90,773220,440275,00075,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve6,3096,3096,3096,309
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0072,28624,133
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost17,72017,36618,81720,24922,062
Total Classroom Instruction11,89010,37811,09311,93812,973
Classroom-Salaries and Benefits11,2559,98010,50411,30312,337
Classroom-General Supplies and Textbooks220227272292293
Classroom-Purchased Services and Other415171318342342
Total Support Services2,3312,9442,9283,1513,569
Support Services-Salaries and Benefits1,3251,1101,7121,8422,159
Total Administrative Costs1,6041,4211,6141,7371,652
Administration-Salaries and Benefits1,0879241,0231,1011,016
Total Operations and Maintenance of Plant1,7152,4192,6862,8903,335
Operations & Maintenance of Plant-Salary & Ben.7041,4171,4631,5751,846
Total Food Services Costs00000
Total Extracurricular Costs181161449483489
Total Equipment Costs00000
Employee Benefits as a % of Salaries28.728.433.833.831.5

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 the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
BUDGETED FUND Balance200,000 Enrollment Increase @ Pt.Beach HS
EMERGENCY RESERVE48,153 Special Education Out-of District
Total Unusual Revenues248,153 

 

Shared Services
  • ILS/Services Agreement with Point Pleasant Beach BOE:
  • Management Services/TransportationServices/Technology Services
  • Supplemental Maintenance/Custodial/Nursing Services/Joint Inservice
  • Professional Development Programs/Facility Sharing
  • Inter-local Services Agreement With Ocean County Library Commission:
  • Providing Librarian @ Bay Head School Library & Acess to County System
  • Monmouth/Ocean Educational Services Commission-TRANSPORTATION SERVICES
  • Borough of Bay Head-Municipal Services:Snow Removal/Attendance Officer
  • Gasoline Purchases/Recycling

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,386,280 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)957,014,986 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2493 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,567,548 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)957,014,986 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.2683 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,386,280 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,677,090,483 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.1423 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,567,548 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,677,090,483 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.1531 (L)