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User Friendly Budgets
2009

OCEAN - BARNEGAT TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7862,7572,774
Pupils on Roll Regular Shared-Time272515
spacing
Pupils on Roll - Special Full-Time445462491
Pupils on Roll - Special Shared-Time554440
Private School Placements263434
spacing
Pupils Sent to Other Districts-Reg Prog532
Pupils Sent to Other Dists-Spec Ed Prog7119
Pupils Received400
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,089,848 1,050,225
Transfers from Other Funds 10-5200 989,848 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 23,859,822 24,129,720 24,229,720
Interest Earned on Capital Reserve Funds 10-1XXX 0 250 250
Unrestricted Miscellaneous Revenues 10-1XXX 183,845 279,750 236,863
SUBTOTAL  24,043,667 24,409,720 24,466,833
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 14,044,416 0 0
Transportation Aid 10-3120 885,792 0 0
Special Education Aid 10-3130 3,461,717 0 0
Bilingual Education 10-3140 4,636 0 0
Extraordinary Aid 10-3131 123,664 261,967 100,000
Consolidated Aid 10-3195 364,600 0 0
Additional Formula Aid 10-3196 1,160,859 0 0
Other State Aids 10-3XXX 478,118 0 0
Categorical Special Education Aid 10-3132 0 1,672,107 1,715,818
Equalization Aid 10-3176 0 16,963,342 17,446,704
Categorical Security Aid 10-3177 0 343,520 366,182
Adjustment Aid 10-3178 0 1,455,351 640,931
Categorical Transportation Aid 10-3121 0 662,597 927,282
SUBTOTAL  20,523,802 21,358,884 21,196,917
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 39,385
SUBTOTAL  0 0 39,385
Adjustment for Prior Year Encumbrances  0 111,309 0
Actual Revenues (Over)/Under Expenditures  -1,202,954 0 0
TOTAL OPERATING BUDGET  44,354,363 46,969,761 46,753,360
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 175,617 0 0
Instructional Supplement Aid 20-3214 124,947 0 0
Other Restricted Entitlements 20-32XX 145,000 0 0
TOTAL REVENUES FROM STATE SOURCES  445,564 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 251,680 323,137 323,137
I.D.E.A. Part B (Handicapped) 20-4420-4429 736,693 753,689 753,689
Other 20-4XXX 124,704 116,455 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,113,077 1,193,281 1,076,826
TOTAL GRANTS AND ENTITLEMENTS  1,558,641 1,193,281 1,076,826
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 55,977
Revenues from Local Sources:
Local Tax Levy 40-1210 2,475,572 2,209,674 2,162,004
TOTAL REVENUES FROM LOCAL SOURCES  2,475,572 2,209,674 2,162,004
Revenues from State Sources:
Debt Service Aid Type II 40-3160 662,671 655,829 650,253
TOTAL LOCAL REPAYMENT OF DEBT  3,138,243 2,865,503 2,868,234
Actual Revenues (Over)/Under Expenditures  97,890 0 0
TOTAL REPAYMENT OF DEBT  3,236,133 2,865,503 2,868,234
TOTAL REVENUES/SOURCES  49,149,137 51,028,545 50,698,420

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,100,47514,312,70614,091,960
Special Education 11-2XX-100-XXX3,270,5023,767,8453,734,764
Basic Skills/Remedial 11-230-100-XXX3,851655,833636,413
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX195,418281,464285,976
School Sponsored Athletics 11-402-100-XXX1,011,815849,096867,641
Other Instructional Programs 11-4XX-100-XXX85,219121,229108,752
Community Services Programs/Operations 11-800-330-XXX279,396253,08297,500
Support Services:
Tuition 11-000-100-XXX1,805,7382,043,2852,189,566
Attendance and Social Work Services 11-000-211-XXX35,85995,65198,917
Health Services 11-000-213-XXX404,659430,365494,322
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217328,572361,924390,601
Guidance 11-000-218-XXX727,403801,263797,114
Child Study Teams 11-000-219-XXX1,356,4351,403,7201,487,288
Improvement of Instructional Services 11-000-221-XXX780,912920,687792,656
Educational Media Services - School Library 11-000-222-XXX412,778363,776350,691
Instructional Staff Training Services 11-000-223-XXX6,67430,60033,925
General Administration 11-000-230-XXX812,398674,478603,634
School Administration 11-000-240-XXX1,498,1331,567,8081,464,657
Central Svcs & Admin Info Technology 11-000-25X-XXX1,990,530562,468624,958
Operation and Maintenance of Plant Services 11-000-26X-XXX4,329,1955,371,7625,423,824
Student Transportation Services 11-000-270-XXX2,718,9012,901,4143,026,039
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,012,3648,810,4718,895,000
Total Support Services Expenditures 25,220,55126,339,67226,673,192
TOTAL GENERAL CURRENT EXPENSE 44,167,22746,580,92746,496,198
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040250250
Equipment 12-XXX-XXX-73X176,430123,584128,912
Facilities Acquisition and Construction Services 12-000-4XX-XXX10,346265,000128,000
TOTAL CAPITAL EXPENDITURES 186,776388,834257,162
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX36000
Total Summer School 36000
TOTAL SPECIAL SCHOOLS 36000
OPERATING BUDGET GRAND TOTAL 44,354,36346,969,76146,753,360
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX175,61700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 175,61700
Instructional Supplement Aid:
Instruction 20-214-100-XXX124,94700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 124,94700
Other State Projects:
Instruction 20-217-100-XXX145,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 145,00000
Total State Projects 445,56400
Federal Projects:
Title I 20-XXX-XXX-XXX251,680323,137323,137
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX736,693753,689753,689
Other Special Projects 20-XXX-XXX-XXX124,704116,4550
Total Federal Projects 1,113,0771,193,2811,076,826
TOTAL GRANTS AND ENTITLEMENTS 1,558,6411,193,2811,076,826
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,236,1332,865,5032,868,234
TOTAL REPAYMENT OF DEBT 3,236,1332,865,5032,868,234
Total Expenditures 49,149,13751,028,54550,698,420

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget945,1162,000,8831,705,695816,962
  Repayment of Debt153,86755,97755,9770
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,50018,00018,25018,500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0161,492161,4920
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,32911,92611,96912,47912,310
Total Classroom Instruction6,5266,7096,8947,2127,134
Classroom-Salaries and Benefits5,7405,9146,1596,4906,568
Classroom-General Supplies and Textbooks292287380385292
Classroom-Purchased Services and Other494508355337274
Total Support Services1,5041,5441,6331,6961,698
Support Services-Salaries and Benefits1,2991,4071,4871,5621,527
Total Administrative Costs1,0691,5129881,0501,009
Administration-Salaries and Benefits880917829872841
Total Operations and Maintenance of Plant1,4521,4861,8131,8611,855
Operations & Maintenance of Plant-Salary & Ben.724761914964915
Total Food Services Costs00000
Total Extracurricular Costs479436390414422
Total Equipment Costs3254323839
Employee Benefits as a % of Salaries3131.231.831.632.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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. Shared computer technician with Ocean Twp School District
  • 2. Belong to joint insurance fund - SAIF
  • 3. Gasoline joint purchase with Township and Stafford Twp School District
  • 4. ACES jointure for electric power purchases
  • 5. ACES jointure for natural gas purchases
  • 6. Shared recreation/sports facilities & fields with Township
  • 7. Transportation jointures with MOESC
  • 8. Joint creation of special ed programs throughout Ocean County
  • 9. Joint bidding for refuse removal with the Township
  • 10.Joint paving projects with Township and Ocean County
  • 11.Joint recycling pickup with Township
  • 12.Shared OT and PT therapy services with other school districts
  • 13.Participation in ERate reimbursements for telephone and internet
  • 14.Shared snow removal initiative with the Township

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,229,720 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)2,852,524,583 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8494 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,391,724 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)2,852,524,583 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9252 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,229,720 (G)
Estimated Equalized Valuation (as of 03/01/2009)2,852,524,583 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8494 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,391,724 (J)
Estimated Equalized Valuation (as of 03/01/2009)2,852,524,583 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9252 (L)