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User Friendly Budgets
2009

OCEAN - LITTLE EGG HARBOR TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,4581,5501,597
spacing
Pupils on Roll - Special Full-Time217215232
Private School Placements232
spacing
Pupils Sent to Contracted Preschool Prog03030
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog100
Pupils Received221

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,160,375 1,160,227
Withdrawal from Current Expense Emergency Rsv 10-312 0 150,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 90,000 0
Withdrawal from Maint. Reserve 10-310 0 100,000 0
Transfers from Other Funds 10-5200 239,646 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,596,284 9,741,177 10,080,824
Tuition 10-1300 31,553 30,000 65,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 200
Interest Earned on Capital Reserve Funds 10-1XXX 2,774 1,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 114,956 102,000 63,000
SUBTOTAL  9,745,567 9,874,177 10,209,524
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,871,332 0 0
Transportation Aid 10-3120 844,838 0 0
Special Education Aid 10-3130 3,326,104 0 0
Bilingual Education 10-3140 42,967 0 0
Extraordinary Aid 10-3131 57,643 296,286 292,486
Consolidated Aid 10-3195 166,296 0 0
Additional Formula Aid 10-3196 289,162 0 0
Other State Aids 10-3XXX 654,938 0 0
Categorical Special Education Aid 10-3132 0 762,380 799,536
Equalization Aid 10-3176 0 5,429,322 6,030,210
Categorical Security Aid 10-3177 0 253,362 298,795
Adjustment Aid 10-3178 0 2,983,581 2,054,644
Categorical Transportation Aid 10-3121 0 738,979 984,439
SUBTOTAL  9,253,280 10,463,910 10,460,110
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,337 1,000 39,065
SUBTOTAL  1,337 1,000 39,065
Adjustment for Prior Year Encumbrances  0 531,296 0
Actual Revenues (Over)/Under Expenditures  59,206 0 0
TOTAL OPERATING BUDGET  19,299,036 22,370,758 21,868,926
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,271 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 851,768 0 0
Demonstrably Effective Program Aid 20-3212 535,424 0 0
Preschool Education Aid 20-3218 0 2,632,461 3,404,000
Other Restricted Entitlements 20-32XX 111,267 0 0
TOTAL REVENUES FROM STATE SOURCES  1,498,459 2,632,461 3,404,000
Revenues from Federal Sources:
Title I 20-4411-4416 314,176 257,513 271,719
Title VI 20-4417-4418 0 2,512 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 404,739 336,161 339,958
Other 20-4XXX 85,214 74,511 70,036
TOTAL REVENUES FROM FEDERAL SOURCES  804,129 670,697 681,713
TOTAL GRANTS AND ENTITLEMENTS  2,313,859 3,303,158 4,085,713
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 302,590 25,000
Transfers from Other Funds 40-5200 323,272 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 334,494 731,417 1,116,991
Miscellaneous 40-1XXX 1,728 0 0
TOTAL REVENUES FROM LOCAL SOURCES  336,222 731,417 1,116,991
Revenues from State Sources:
Debt Service Aid Type II 40-3160 323,371 967,381 843,032
TOTAL LOCAL REPAYMENT OF DEBT  982,865 2,001,388 1,985,023
Actual Revenues (Over)/Under Expenditures  -274,100 0 0
TOTAL REPAYMENT OF DEBT  708,765 2,001,388 1,985,023
TOTAL REVENUES/SOURCES  22,321,660 27,675,304 27,939,662

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,100,8276,096,3895,484,440
Special Education 11-2XX-100-XXX2,054,2211,992,3762,034,101
Basic Skills/Remedial 11-230-100-XXX184,981339,165361,103
Bilingual Education 11-240-100-XXX59,27062,11464,053
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX70,27640,49012,670
School Sponsored Athletics 11-402-100-XXX02,8800
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0065,658
Support Services:
Tuition 11-000-100-XXX123,070133,51979,852
Attendance and Social Work Services 11-000-211-XXX34,59736,79437,979
Health Services 11-000-213-XXX264,265266,159228,424
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217556,821916,600950,254
Guidance 11-000-218-XXX132,902140,819146,922
Child Study Teams 11-000-219-XXX511,713530,189418,391
Improvement of Instructional Services 11-000-221-XXX480,285507,808813,548
Educational Media Services - School Library 11-000-222-XXX241,885243,017323,306
Instructional Staff Training Services 11-000-223-XXX164,84052,57472,926
General Administration 11-000-230-XXX586,913614,805642,679
School Administration 11-000-240-XXX561,242693,433688,715
Central Svcs & Admin Info Technology 11-000-25X-XXX574,194594,179583,420
Operation and Maintenance of Plant Services 11-000-26X-XXX1,673,4931,791,6771,970,817
Student Transportation Services 11-000-270-XXX1,555,4001,815,8841,508,471
Interest Earned on Current Expense Emergency Res 10-60700200
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,196,9454,903,2575,374,497
Total Support Services Expenditures 11,658,56513,240,71413,840,201
TOTAL GENERAL CURRENT EXPENSE 19,128,14021,774,12821,862,426
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X16,076102,4006,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX154,820493,2300
TOTAL CAPITAL EXPENDITURES 170,896596,6306,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,299,03622,370,75821,868,926
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,27100
Early Childhood Program Aid:
Instruction 20-218-100-XXX685,6971,082,3461,651,604
Support Services 20-218-200-XXX166,0711,490,1151,722,396
Facilities Acquisition and Construction Services 20-218-400-XXX060,00030,000
TOTAL PRESCHOOL EDUCATION AID 851,7682,632,4613,404,000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX484,48000
Support Services 20-212-200-XXX50,94400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 535,42400
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX111,26700
Total State Projects 1,498,4592,632,4613,404,000
Federal Projects:
Title I 20-XXX-XXX-XXX314,176257,513271,719
Title VI 20-XXX-XXX-XXX02,5120
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX404,739336,161339,958
Other Special Projects 20-XXX-XXX-XXX85,21474,51170,036
Total Federal Projects 804,129670,697681,713
TOTAL GRANTS AND ENTITLEMENTS 2,313,8593,303,1584,085,713
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX708,7652,001,3881,985,023
TOTAL REPAYMENT OF DEBT 708,7652,001,3881,985,023
Total Expenditures 22,321,66027,675,30427,939,662

 

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 Budget647,264691,424803,289436,789
  Repayment of Debt53,490327,59025,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve92,55995,3336,3336,833
      Adult Education Programs0000
      Maintenance Reserve100,000100,00000
      Legal Reserve1,753,2001,716,809793,7270
      Tuition Reserve0000
      Current Expense Emergency Reserve0187,29337,29337,493
  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 Cost10,67011,27111,98112,51212,815
Total Classroom Instruction6,4486,8287,1777,4867,371
Classroom-Salaries and Benefits6,1086,5146,8887,1827,104
Classroom-General Supplies and Textbooks243245229241192
Classroom-Purchased Services and Other9769616475
Total Support Services1,7531,9152,2752,3722,720
Support Services-Salaries and Benefits1,5821,7752,1152,2052,292
Total Administrative Costs1,2521,2961,3461,4061,375
Administration-Salaries and Benefits9531,0201,0961,1431,114
Total Operations and Maintenance of Plant1,1531,1611,1351,1971,328
Operations & Maintenance of Plant-Salary & Ben.571613607633851
Total Food Services Costs00000
Total Extracurricular Costs3257333410
Total Equipment Costs7810889220
Employee Benefits as a % of Salaries34.435.340.340.341.7

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
  • The district is involved with various shared service initiatives and co-
  • operative purchasing agreements. In addition, the district is actively
  • involved in the county shared service committee structure and continually
  • seeks additional shared service arrangements. The district participates
  • in the following agreements:
  • LEH Twp - snowplowing services,security cameras,School Resource Officers,
  • Safe Routes to School grant,recycling pickup and educational assemblies
  • Sterling HS - S. Jersey Technical Partnership (SJTP) - technology needs
  • Pittsgrove SD - copy paper and office supply consortium
  • MOESC - transportation consortium and supply/toner consortium
  • Ocean County - OC bid portal and interlocal agreement for warning lights
  • ACT - joint bid for phone service
  • ACES - joint bid for electric and gas service
  • ED DATA - joint bid for educational supplies and skilled trades
  • SAIF - purchasing of insurances through consortium
  • S.Jersey Food Coop - consortium for grocery items for cafeteria sales
  • Lacey BOE - consortium for milk, bread and dairy items for cafe sales
  • Stafford Twp. BOE - purchasing consortium for Balanced Leadership -
  • professional development for district administration
  • Pinelands Regional SD - jointure for district transportation
  • Bergen County Banking Consortium - consortium for all district banking
  • services (Bergen and Ocean Counties)
  • Stafford BOE - Title III consortium and CENS communication network
  • ETTC - Stockton College for various services including professional dev-
  • elopment and redistricting advisors
  • County of Ocean - AVA - rental of audio visual and educational software,
  • including STAR LAB
  • Southern Regional ETTC - professional training/development
  • Local area districts - sending/recieving contracts for special education
  • students

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,080,824 (A)
Estimated Net Taxable Valuation (as of 03/10/2009)3,134,737,090 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3216 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,197,815 (D)
Estimated Net Taxable Valuation (as of 03/10/2009)3,134,737,090 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3572 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,080,824 (G)
Estimated Equalized Valuation (as of 03/10/2009)3,064,406,864 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3290 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,197,815 (J)
Estimated Equalized Valuation (as of 03/10/2009)3,064,406,864 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3654 (L)