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User Friendly Budgets
2009

OCEAN - LAKEHURST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time360345350
spacing
Pupils on Roll - Special Full-Time869293
Private School Placements132
spacing
Pupils Sent to Other Districts-Reg Prog127120125
Pupils Sent to Other Dists-Spec Ed Prog394446
Pupils Received223
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 525,000 495,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,048,776 1,048,776 1,048,776
Tuition 10-1300 17,926 101,329 90,000
Unrestricted Miscellaneous Revenues 10-1XXX 36,016 18,000 18,000
SUBTOTAL  1,102,718 1,168,105 1,156,776
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,509,383 0 0
Supplemental Core Curriculum Standards Aid 10-3112 54,604 0 0
Transportation Aid 10-3120 143,997 0 0
Special Education Aid 10-3130 708,531 0 0
Stabilization Aid 10-3171 150,180 0 0
Extraordinary Aid 10-3131 0 6,914 0
Consolidated Aid 10-3195 61,443 0 0
Additional Formula Aid 10-3196 307,187 0 0
Other State Aids 10-3XXX 164,063 0 0
Categorical Special Education Aid 10-3132 0 298,213 293,635
Equalization Aid 10-3176 0 5,601,900 5,412,443
Categorical Security Aid 10-3177 0 122,972 119,046
Adjustment Aid 10-3178 0 0 140,392
Categorical Transportation Aid 10-3121 0 143,910 201,479
SUBTOTAL  5,099,388 6,173,909 6,166,995
Revenues from Federal Sources:
IMPACT Aid 10-4100 748,580 550,000 600,000
Medicaid Reimbursement 10-4200 0 0 19,169
SUBTOTAL  748,580 550,000 619,169
Actual Revenues (Over)/Under Expenditures  95,698 0 0
TOTAL OPERATING BUDGET  7,046,384 8,417,014 8,437,940
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 252,904 0 0
Demonstrably Effective Program Aid 20-3212 163,083 0 0
Preschool Education Aid 20-3218 0 96,865 100,100
Other Restricted Entitlements 20-32XX 376,522 0 0
TOTAL REVENUES FROM STATE SOURCES  792,509 96,865 100,100
Revenues from Federal Sources:
Title I 20-4411-4416 146,926 124,036 124,036
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,253 166,356 166,356
Other 20-4XXX 15,434 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  338,613 290,392 290,392
TOTAL GRANTS AND ENTITLEMENTS  1,131,122 387,257 390,492
TOTAL REVENUES/SOURCES  8,177,506 8,804,271 8,828,432

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,357,3861,938,7202,085,574
Special Education 11-2XX-100-XXX570,765786,640670,592
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,52314,10014,100
Summer School 11-422-XXX-XXX0029,550
Support Services:
Tuition 11-000-100-XXX2,348,1112,514,8382,390,537
Attendance and Social Work Services 11-000-211-XXX3,7773,9284,085
Health Services 11-000-213-XXX59,65561,20162,761
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217117,734131,189133,069
Child Study Teams 11-000-219-XXX234,492234,937244,053
Improvement of Instructional Services 11-000-221-XXX025,00026,000
Educational Media Services - School Library 11-000-222-XXX5,5357,4007,536
Instructional Staff Training Services 11-000-223-XXX3,0239,0009,000
General Administration 11-000-230-XXX258,901270,074226,482
School Administration 11-000-240-XXX98,229117,500141,600
Central Svcs & Admin Info Technology 11-000-25X-XXX200,371224,212228,654
Operation and Maintenance of Plant Services 11-000-26X-XXX414,281488,166517,090
Student Transportation Services 11-000-270-XXX199,844232,500277,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,095,4801,095,4091,243,757
Food Services 11-000-310-XXX14,95915,0000
Total Support Services Expenditures 5,054,3925,430,3545,512,124
TOTAL GENERAL CURRENT EXPENSE 6,992,0668,169,8148,311,940
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX30,303208,000126,000
TOTAL CAPITAL EXPENDITURES 30,303208,000126,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX24,01539,2000
Total Summer School 24,01539,2000
TOTAL SPECIAL SCHOOLS 24,01539,2000
OPERATING BUDGET GRAND TOTAL 7,046,3848,417,0148,437,940
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX206,61065,70466,758
Support Services 20-218-200-XXX46,29431,16133,342
TOTAL PRESCHOOL EDUCATION AID 252,90496,865100,100
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX137,91100
Support Services 20-212-200-XXX25,17200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 163,08300
Other State Projects:
Instruction 20-217-100-XXX90,35000
Support Services 20-217-200-XXX14,15000
TOTAL TARA USED TO SUPPORT PROGRAMS 104,50000
Other Special Projects 20-XXX-XXX-XXX272,02200
Total State Projects 792,50996,865100,100
Federal Projects:
Title I 20-XXX-XXX-XXX146,926124,036124,036
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX176,253166,356166,356
Other Special Projects 20-XXX-XXX-XXX15,43400
Total Federal Projects 338,613290,392290,392
TOTAL GRANTS AND ENTITLEMENTS 1,131,122387,257390,492
Total Expenditures 8,177,5068,804,2718,828,432

 

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 Budget957,105982,177837,177342,177
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve120,770000
      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 Cost10,24110,84411,94212,63012,966
Total Classroom Instruction6,4436,8267,7138,1558,433
Classroom-Salaries and Benefits6,2626,5887,4057,8288,159
Classroom-General Supplies and Textbooks88128143152141
Classroom-Purchased Services and Other92110165175133
Total Support Services1,1571,2371,2711,3441,430
Support Services-Salaries and Benefits9921,0921,0991,1621,355
Total Administrative Costs1,5281,6271,6491,7451,703
Administration-Salaries and Benefits1,3531,4391,4431,5251,455
Total Operations and Maintenance of Plant1,0231,0791,1961,2671,342
Operations & Maintenance of Plant-Salary & Ben.548582629664714
Total Food Services Costs333332340
Total Extracurricular Costs2221303232
Total Equipment Costs00000
Employee Benefits as a % of Salaries28.636.329.829.232.4

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
  • Manchester Township Schools.......Cafeteria, Transportation,
  • Borough of Lakehurst..............Snow Removal, Waste Removal,
  • Maintenance
  • ACES..............................Electric
  • Ed Data...........................Cooperative Purchasing

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)187,550,517 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5592 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,048,776 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)187,550,517 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5592 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (G)
Estimated Equalized Valuation (as of 10/01/2008)192,329,741 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5453 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,048,776 (J)
Estimated Equalized Valuation (as of 10/01/2008)192,329,741 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5453 (L)