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User Friendly Budgets
2008

OCEAN - BERKELEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,6401,6611,718
spacing
Pupils on Roll - Special Full-Time268298298
Pupils on Roll - Special Shared-Time010
Private School Placements101515
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog320
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 800,000 900,000
Transfers from Other Funds 10-5200 57 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,843,362 23,067,288 23,733,551
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 100
Unrestricted Miscellaneous Revenues 10-1XXX 96,311 69,320 44,585
SUBTOTAL  21,939,673 23,136,608 23,778,236
Revenues from State Sources:
Transportation Aid 10-3120 221,822 221,822 0
Special Education Aid 10-3130 1,616,593 1,616,593 0
Bilingual Education 10-3140 33,764 33,764 0
Supplemental Stabilization Aid 10-3172 360,020 360,020 0
Extraordinary Aid 10-3131 49,105 0 66,964
Consolidated Aid 10-3195 293,541 212,637 0
Additional Formula Aid 10-3196 0 164,235 0
Other State Aids 10-3XXX 10,672 0 0
Categorical Special Education Aid 10-3132 0 0 981,640
Categorical Security Aid 10-3177 0 0 232,460
Adjustment Aid 10-3178 0 0 1,148,855
Categorical Transportation Aid 10-3121 0 0 606,176
SUBTOTAL  2,585,517 2,609,071 3,036,095
Adjustment for Prior Year Encumbrances  0 619,224 0
Actual Revenues (Over)/Under Expenditures  -1,229,988 0 0
TOTAL OPERATING BUDGET  23,295,259 27,164,903 27,714,331
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 55,473 51,162 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 154,017 154,017 0
Instructional Supplement Aid 20-3214 97,941 97,941 0
Other Restricted Entitlements 20-32XX 675 94,750 0
TOTAL REVENUES FROM STATE SOURCES  252,633 346,708 0
Revenues from Federal Sources:
Title I 20-4411-4416 203,282 202,304 175,100
Title VI 20-4417-4418 0 2,191 2,300
I.D.E.A. Part B (Handicapped) 20-4420-4429 406,775 500,707 359,479
Other 20-4XXX 84,400 242,335 60,600
TOTAL REVENUES FROM FEDERAL SOURCES  694,457 947,537 597,479
TOTAL GRANTS AND ENTITLEMENTS  1,002,563 1,345,407 597,479
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,886,374 1,894,474 1,905,673
TOTAL REVENUES FROM LOCAL SOURCES  1,886,374 1,894,474 1,905,673
TOTAL LOCAL REPAYMENT OF DEBT  1,886,374 1,894,474 1,905,675
TOTAL REPAYMENT OF DEBT  1,886,374 1,894,474 1,905,675
TOTAL REVENUES/SOURCES  26,184,196 30,404,784 30,217,485

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,743,9907,241,7307,100,683
Special Education 11-2XX-100-XXX2,634,8242,782,7022,699,443
Basic Skills/Remedial 11-230-100-XXX799,949767,067967,309
Bilingual Education 11-240-100-XXX62,96966,36768,019
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,93824,9364,932
Other Instructional Programs 11-4XX-100-XXX74,218142,367135,404
Support Services:
Tuition 11-000-100-XXX618,865631,775696,346
Attendance and Social Work Services 11-000-211-XXX2,1002,2006,000
Health Services 11-000-213-XXX257,234263,522261,408
Students - Related & Extraordinary 11-000-216,217437,394455,306477,859
Guidance 11-000-218-XXX227,241243,689250,041
Child Study Teams 11-000-219-XXX646,453687,342645,058
Improvement of Instructional Services 11-000-221-XXX218,337143,821148,659
Educational Media Services - School Library 11-000-222-XXX403,943390,051362,882
Instructional Staff Training Services 11-000-223-XXX12,15747,02040,574
General Administration 11-000-230-XXX546,896778,004733,431
School Administration 11-000-240-XXX899,4061,167,4341,104,193
Central Svcs & Admin Info Technology 11-000-25X-XXX393,458497,039488,712
Operation and Maintenance of Plant Services 11-000-26X-XXX2,444,4412,853,2002,839,764
Student Transportation Services 11-000-270-XXX1,509,7761,709,6231,711,684
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,096,7694,933,4826,121,286
Total Support Services Expenditures 12,714,47014,803,50815,887,897
TOTAL GENERAL CURRENT EXPENSE 23,071,35825,828,67726,863,687
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400100
Equipment 12-XXX-XXX-73X134,938506,45950,544
Facilities Acquisition and Construction Services 12-000-4XX-XXX88,963829,767800,000
TOTAL CAPITAL EXPENDITURES 223,9011,336,226850,644
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 23,295,25927,164,90327,714,331
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX55,47351,1620
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX154,017154,0170
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 154,017154,0170
Instructional Supplement Aid:
Instruction 20-214-100-XXX97,94197,9410
TOTAL INSTRUCTIONAL SUPPLEMENT AID 97,94197,9410
Other State Projects:
Instruction 20-217-100-XXX060,7500
Support Services 20-217-200-XXX034,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 094,7500
Other Special Projects 20-XXX-XXX-XXX67500
Total State Projects 252,633346,7080
Federal Projects:
Title I 20-XXX-XXX-XXX203,282202,304175,100
Title VI 20-XXX-XXX-XXX02,1912,300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX406,775500,707359,479
Other Special Projects 20-XXX-XXX-XXX84,400242,33560,600
Total Federal Projects 694,457947,537597,479
TOTAL GRANTS AND ENTITLEMENTS 1,002,5631,345,407597,479
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,886,3741,894,4741,905,675
TOTAL REPAYMENT OF DEBT 1,886,3741,894,4741,905,675
Total Expenditures 26,184,19630,404,78430,217,485

 

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 Budget976,3621,189,849625,682522,273
  Repayment of Debt2220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0001,0001,0001,100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve301,332932,424796,5910
      Tuition Reserve0000
      Current Expense Emergency Reserve00250,000250,000
  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 Cost10,35611,11011,99612,15812,126
Total Classroom Instruction6,5236,9227,4447,3797,365
Classroom-Salaries and Benefits6,1016,4116,9376,8236,900
Classroom-General Supplies and Textbooks313423377415399
Classroom-Purchased Services and Other1088713014166
Total Support Services1,3201,4511,4401,4691,475
Support Services-Salaries and Benefits1,2381,3711,3601,3731,392
Total Administrative Costs1,1921,1751,3771,5251,483
Administration-Salaries and Benefits1,0069821,1221,2071,199
Total Operations and Maintenance of Plant1,1981,4271,5761,6281,619
Operations & Maintenance of Plant-Salary & Ben.569676770729755
Total Food Services Costs00000
Total Extracurricular Costs282714163
Total Equipment Costs2367130025825
Employee Benefits as a % of Salaries28.127.532.330.838.6

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.

 

Shared Services
  • Purchase Diesel fuel/gasoline through the County of Ocean.
  • Interlocal agreement with Township for refuse/recyclable removal, snow re
  • moval, salting, sanding.
  • Cooperative bidding through Educational Data Services for school, office
  • and custodial supplies.
  • Cooperative bidding for paper through Pittsgrove School District.
  • Alliance for Cooperative Telecommunications (ACT), Alliance for Competi-
  • tive Energy Services(ACES),E-Rate, NJSBAIG and MOESC for special ed trans
  • portation routes.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,733,551 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)2,679,924,665 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8856 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,639,224 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)2,679,924,665 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9567 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,733,551 (G)
Estimated Equalized Valuation (as of 12/31/2007)6,401,894,738 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3707 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,639,224 (J)
Estimated Equalized Valuation (as of 12/31/2007)6,401,894,738 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4005 (L)