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User Friendly Budgets
2008

OCEAN - LAKEHURST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time382360368
spacing
Pupils on Roll - Special Full-Time888696
Private School Placements414
spacing
Pupils Sent to Other Districts-Reg Prog130127130
Pupils Sent to Other Dists-Spec Ed Prog453943
Pupils Received424
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 791,240 525,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,018,796 1,048,776 1,048,776
Tuition 10-1300 44,656 6,000 101,329
Unrestricted Miscellaneous Revenues 10-1XXX 50,566 13,500 18,000
SUBTOTAL  1,114,018 1,068,276 1,168,105
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,509,383 3,509,383 0
Supplemental Core Curriculum Standards Aid 10-3112 54,604 54,604 0
Transportation Aid 10-3120 143,997 143,997 0
Special Education Aid 10-3130 708,531 708,531 0
Stabilization Aid 10-3171 150,180 150,180 0
Extraordinary Aid 10-3131 5,532 0 6,914
Consolidated Aid 10-3195 61,443 61,443 0
Additional Formula Aid 10-3196 151,324 307,187 0
Other State Aids 10-3XXX 50,625 163,914 0
Categorical Special Education Aid 10-3132 0 0 298,213
Equalization Aid 10-3176 0 0 5,601,900
Categorical Security Aid 10-3177 0 0 122,972
Categorical Transportation Aid 10-3121 0 0 143,910
SUBTOTAL  4,835,619 5,099,239 6,173,909
Revenues from Federal Sources:
IMPACT Aid 10-4100 408,739 529,000 550,000
SUBTOTAL  408,739 529,000 550,000
Actual Revenues (Over)/Under Expenditures  469,675 0 0
TOTAL OPERATING BUDGET  6,828,051 7,487,755 8,417,014
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 252,904 252,904 0
Demonstrably Effective Program Aid 20-3212 172,256 163,083 0
Preschool Education Aid 20-3218 0 0 96,865
Other Restricted Entitlements 20-32XX 5,210 0 0
TOTAL REVENUES FROM STATE SOURCES  430,370 415,987 96,865
Revenues from Federal Sources:
Title I 20-4411-4416 136,406 145,319 123,521
I.D.E.A. Part B (Handicapped) 20-4420-4429 171,693 145,939 150,091
Other 20-4XXX 25,435 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  333,534 291,258 273,612
TOTAL GRANTS AND ENTITLEMENTS  763,904 707,245 370,477
TOTAL REVENUES/SOURCES  7,591,955 8,195,000 8,787,491

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,448,7841,450,2381,938,720
Special Education 11-2XX-100-XXX576,163595,448786,640
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,10614,10014,100
Support Services:
Tuition 11-000-100-XXX2,267,4402,481,6192,492,897
Attendance and Social Work Services 11-000-211-XXX3,6323,7773,928
Health Services 11-000-213-XXX58,21859,73061,201
Students - Related & Extraordinary 11-000-216,217125,587132,182131,189
Child Study Teams 11-000-219-XXX165,999224,849234,937
Improvement of Instructional Services 11-000-221-XXX2,717025,000
Educational Media Services - School Library 11-000-222-XXX6,1427,2007,400
Instructional Staff Training Services 11-000-223-XXX8,2769,0009,000
General Administration 11-000-230-XXX252,235255,604270,074
School Administration 11-000-240-XXX119,256128,868117,500
Central Svcs & Admin Info Technology 11-000-25X-XXX194,567204,967224,212
Operation and Maintenance of Plant Services 11-000-26X-XXX415,928450,046488,166
Student Transportation Services 11-000-270-XXX215,937207,600232,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX896,6421,014,3271,117,350
Food Services 11-000-310-XXX15,00015,00015,000
Total Support Services Expenditures 4,747,5765,194,7695,430,354
TOTAL GENERAL CURRENT EXPENSE 6,782,6297,254,5558,169,814
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX23,996208,000208,000
TOTAL CAPITAL EXPENDITURES 23,996208,000208,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX21,42625,20039,200
Total Summer School 21,42625,20039,200
TOTAL SPECIAL SCHOOLS 21,42625,20039,200
OPERATING BUDGET GRAND TOTAL 6,828,0517,487,7558,417,014
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX206,610206,61065,704
Support Services 20-211-200-XXX46,29446,29431,161
TOTAL EARLY CHILDHOOD PROGRAM AID 252,904252,90496,865
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX98,717127,9110
Support Services 20-212-200-XXX73,53935,1720
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 172,256163,0830
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX5,21000
Total State Projects 430,370415,98796,865
Federal Projects:
Title I 20-XXX-XXX-XXX136,406145,319123,521
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX171,693145,939150,091
Other Special Projects 20-XXX-XXX-XXX25,43500
Total Federal Projects 333,534291,258273,612
TOTAL GRANTS AND ENTITLEMENTS 763,904707,245370,477
REPAYMENT OF DEBT
Total Expenditures 7,591,9558,195,0008,787,491

 

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 Budget1,004,452957,105686,635161,635
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve543,098120,77000
      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 Cost10,51610,24110,08411,16911,942
Total Classroom Instruction6,5416,4436,2856,9607,713
Classroom-Salaries and Benefits6,1896,2626,0586,7097,405
Classroom-General Supplies and Textbooks20588133147143
Classroom-Purchased Services and Other1469294104165
Total Support Services1,3491,1571,1361,2591,271
Support Services-Salaries and Benefits1,2039929591,0631,099
Total Administrative Costs1,3971,5281,5211,6851,649
Administration-Salaries and Benefits1,2111,3531,3551,5011,443
Total Operations and Maintenance of Plant1,1121,0231,0431,1561,196
Operations & Maintenance of Plant-Salary & Ben.521548548607629
Total Food Services Costs5133303432
Total Extracurricular Costs3322293230
Total Equipment Costs00000
Employee Benefits as a % of Salaries30.128.631.931.929.8

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
  • Manchester Township Schools....Cafeteria Services,Transportation
  • Borough of Lakehurst...Snow Removal,Help in various landscaping and waste
  • removal.
  • MOESC..................Professional Services
  • ACES...................Electric
  • Educational Data.......Cooperative Pricing

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)186,708,124 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5617 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,048,776 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)186,708,124 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5617 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (G)
Estimated Equalized Valuation (as of 10/01/2007)186,523,525 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5623 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,048,776 (J)
Estimated Equalized Valuation (as of 10/01/2007)186,523,525 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5623 (L)