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User Friendly Budgets
2008

OCEAN - CENTRAL REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7471,6791,697
Pupils on Roll Regular Shared-Time668777
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Pupils on Roll - Special Full-Time335323340
Pupils on Roll - Special Shared-Time555448
Private School Placements242226
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Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog1099
Pupils Received232
Pupils in State Facilities1199

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,172,087 2,978,000 2,957,778
Revenues from Local Sources:
Local Tax Levy 10-1210 23,052,945 23,725,867 24,524,902
Tuition 10-1300 82,951 10,000 18,000
Unrestricted Miscellaneous Revenues 10-1XXX 544,017 219,413 217,001
SUBTOTAL  23,679,913 23,955,280 24,759,903
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 171,643 171,643 0
Transportation Aid 10-3120 1,005,304 1,005,304 0
Special Education Aid 10-3130 1,609,103 1,609,103 0
Bilingual Education 10-3140 12,866 12,866 0
Supplemental Stabilization Aid 10-3172 309,600 309,600 0
Extraordinary Aid 10-3131 58,333 0 53,699
Consolidated Aid 10-3195 257,623 257,623 0
Additional Formula Aid 10-3196 103,560 210,227 0
Other State Aids 10-3XXX 5,410 0 0
Categorical Special Education Aid 10-3132 0 0 1,049,027
Categorical Security Aid 10-3177 0 0 232,958
Adjustment Aid 10-3178 0 0 1,819,180
Categorical Transportation Aid 10-3121 0 0 874,347
SUBTOTAL  3,533,442 3,576,366 4,029,211
Adjustment for Prior Year Encumbrances  0 504,339 0
Actual Revenues (Over)/Under Expenditures  24,634 0 0
TOTAL OPERATING BUDGET  27,237,989 31,013,985 31,746,892
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 24,722 0 0
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 20,563 0 0
Instructional Supplement Aid 20-3214 32,914 85,874 0
Other Restricted Entitlements 20-32XX 2,040 0 0
TOTAL REVENUES FROM STATE SOURCES  55,517 85,874 0
Revenues from Federal Sources:
Title I 20-4411-4416 197,631 158,022 134,320
I.D.E.A. Part B (Handicapped) 20-4420-4429 515,912 484,105 411,490
Other 20-4XXX 84,001 72,707 61,800
TOTAL REVENUES FROM FEDERAL SOURCES  797,544 714,834 607,610
TOTAL GRANTS AND ENTITLEMENTS  877,783 800,708 607,610
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,247 8,281
Revenues from Local Sources:
Local Tax Levy 40-1210 1,124,267 1,128,760 1,121,126
Miscellaneous 40-1XXX 8,281 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,132,548 1,128,760 1,121,126
TOTAL LOCAL REPAYMENT OF DEBT  1,132,548 1,134,007 1,129,407
Actual Revenues (Over)/Under Expenditures  -5,491 0 0
TOTAL REPAYMENT OF DEBT  1,127,057 1,134,007 1,129,407
TOTAL REVENUES/SOURCES  29,242,829 32,948,700 33,483,909

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,160,9037,887,9998,072,257
Special Education 11-2XX-100-XXX2,909,4923,107,2603,183,500
Basic Skills/Remedial 11-230-100-XXX13,08054,37226,000
Bilingual Education 11-240-100-XXX12,86612,86614,500
Vocational Programs - Local 11-3XX-100-XXX40,42048,15550,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX124,430151,470164,202
School Sponsored Athletics 11-402-100-XXX802,411824,502840,680
Other Instructional Programs 11-4XX-100-XXX5,7159,0806,872
Support Services:
Tuition 11-000-100-XXX1,285,4022,126,0432,122,578
Attendance and Social Work Services 11-000-211-XXX160,289114,931184,950
Health Services 11-000-213-XXX257,934275,365257,685
Students - Related & Extraordinary 11-000-216,21784,300147,592124,756
Guidance 11-000-218-XXX899,644875,445975,343
Child Study Teams 11-000-219-XXX729,481751,501831,200
Improvement of Instructional Services 11-000-221-XXX315,852361,775376,700
Educational Media Services - School Library 11-000-222-XXX279,973290,142280,687
Instructional Staff Training Services 11-000-223-XXX12,83123,36820,142
General Administration 11-000-230-XXX985,4631,070,8601,052,373
School Administration 11-000-240-XXX1,020,7591,062,2251,101,072
Central Svcs & Admin Info Technology 11-000-25X-XXX793,088697,160656,830
Operation and Maintenance of Plant Services 11-000-26X-XXX3,063,7123,533,0363,397,250
Student Transportation Services 11-000-270-XXX1,954,1112,139,6852,416,600
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,211,6304,878,1515,526,000
Total Support Services Expenditures 16,054,46918,347,27919,324,166
TOTAL GENERAL CURRENT EXPENSE 27,123,78630,442,98331,682,197
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X85,264541,05231,195
TOTAL CAPITAL EXPENDITURES 85,264541,05231,195
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX28,93929,95033,500
Total Other Special Schools 28,93929,95033,500
TOTAL SPECIAL SCHOOLS 28,93929,95033,500
OPERATING BUDGET GRAND TOTAL 27,237,98931,013,98531,746,892
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX24,72200
Instructional Supplement Aid:
Instruction 20-214-100-XXX39,97770,8740
Support Services 20-214-200-XXX13,50015,0000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 53,47785,8740
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,04000
Total State Projects 55,51785,8740
Federal Projects:
Title I 20-XXX-XXX-XXX197,631158,022134,320
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX515,912484,105411,490
Other Special Projects 20-XXX-XXX-XXX84,00172,70761,800
Total Federal Projects 797,544714,834607,610
TOTAL GRANTS AND ENTITLEMENTS 877,783800,708607,610
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,127,0571,134,0071,129,407
TOTAL REPAYMENT OF DEBT 1,127,0571,134,0071,129,407
Total Expenditures 29,242,82932,948,70033,483,909

 

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 Budget2,190,8063,583,7242,455,724573,443
  Repayment of Debt8,03713,5288,2810
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve20,72121,77621,77621,776
      Legal Reserve2,361,4701,075,4971,075,4970
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost10,63411,23811,80812,67212,928
Total Classroom Instruction5,7225,9476,2986,8076,961
Classroom-Salaries and Benefits5,5355,7636,0856,5456,774
Classroom-General Supplies and Textbooks172157166211144
Classroom-Purchased Services and Other1528475144
Total Support Services1,6171,5881,7141,7081,845
Support Services-Salaries and Benefits1,4911,4581,5611,5381,709
Total Administrative Costs1,2701,5221,4821,5981,597
Administration-Salaries and Benefits8871,0251,0291,0811,127
Total Operations and Maintenance of Plant1,4741,5781,6951,8901,811
Operations & Maintenance of Plant-Salary & Ben.675689809863842
Total Food Services Costs00000
Total Extracurricular Costs491513522561581
Total Equipment Costs42407826115
Employee Benefits as a % of Salaries2625.427.427.429.8

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
  • 1. Provide CST services to Island Heights Elementary School for a fee and
  • reduction in cost to Island Heights.
  • 2. Transportation Jointure with Lacey Township and Manchester School
  • District for a fee and reduction of cost to participating districts.
  • 3. Interlocal Agreement with Berkeley Township for bus depot, fuel and
  • bus washing at a reduced cost to the district.
  • 4. Interlocal Agreement with Berkeley Township for 2 buildings that have
  • our alternative center and TV Studio at a cost of $1.00 per year per
  • building.
  • 5. Interlocal Agreement with Berkeley Township to provide two school
  • resource officer at reduce cost to the district
  • 6. Interlocal Service Agreement with Berkeley Township to provide trash
  • and recycling service at a reduced cost to district.
  • 7. Interlocal Service Agreement with Berkeley Township to provide
  • graphic arts services to the township in exchange for additional
  • equipment for the program.
  • 8. Participate in ACES program for electric and natural gas service.
  • 9. Special education transportation jointure with Monmouth Ocean
  • Educational Services Commission.
  • 10. Use of facilities and fields - township recreation.
  • 11. MOCSSIF - shared service insurance fund.
  • 12. NJSBAIG - insurance group co-op.

 

Estimated Tax Rate Information
BERKELEY TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,848,795 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)2,679,924,665 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6287 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,619,017 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)2,679,924,665 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6574 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,848,795 (G)
Estimated Equalized Valuation (as of 10/01/2007)6,350,044,809 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2653 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,619,017 (J)
Estimated Equalized Valuation (as of 10/01/2007)6,350,044,809 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2775 (L)
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ISLAND HEIGHTS
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy866,365 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)349,320,681 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2480 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy905,969 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)349,320,681 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.2594 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy866,365 (G)
Estimated Equalized Valuation (as of 10/01/2007)416,677,362 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2079 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy905,969 (J)
Estimated Equalized Valuation (as of 10/01/2007)416,677,362 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2174 (L)
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OCEAN GATE
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy868,714 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)260,522,532 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3335 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy908,426 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)260,522,532 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3487 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy868,714 (G)
Estimated Equalized Valuation (as of 10/01/2007)280,138,518 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3101 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy908,426 (J)
Estimated Equalized Valuation (as of 10/01/2007)280,138,518 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3243 (L)
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SEASIDE HEIGHTS
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,398,984 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)874,436,890 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2743 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,508,651 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)874,436,890 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.2869 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,398,984 (G)
Estimated Equalized Valuation (as of 10/01/2007)873,307,749 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2747 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,508,651 (J)
Estimated Equalized Valuation (as of 10/01/2007)873,307,749 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2873 (L)
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SEASIDE PARK
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,542,044 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)681,663,476 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5196 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,703,964 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)681,663,476 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5434 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,542,044 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,360,578,355 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2603 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,703,964 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,360,578,355 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2722 (L)