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User Friendly Budgets
2009

OCEAN - OCEAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time464449480
spacing
Pupils on Roll - Special Full-Time798790
Private School Placements10815
spacing
Pupils Sent to Other Districts-Reg Prog403369447
Pupils Sent to Other Dists-Spec Ed Prog10510318
Pupils Received020

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,204,728 1,237,557
Revenues from Local Sources:
Local Tax Levy 10-1210 8,654,519 9,000,700 9,331,450
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,730 1,828
Unrestricted Miscellaneous Revenues 10-1XXX 219,366 40,000 44,531
SUBTOTAL  8,873,885 9,042,430 9,377,809
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,746,670 0 0
Transportation Aid 10-3120 535,777 0 0
Special Education Aid 10-3130 1,431,570 0 0
Stabilization Aid 10-3171 969,725 0 0
Extraordinary Aid 10-3131 8,636 10,977 0
Consolidated Aid 10-3195 127,481 0 0
Additional Formula Aid 10-3196 386,779 0 0
Other State Aids 10-3XXX 119,949 0 0
Categorical Special Education Aid 10-3132 0 496,855 491,750
Equalization Aid 10-3176 0 764,828 584,189
Categorical Security Aid 10-3177 0 104,291 122,862
Adjustment Aid 10-3178 0 5,891,061 5,996,692
Categorical Transportation Aid 10-3121 0 292,100 353,642
SUBTOTAL  7,326,587 7,560,112 7,549,135
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,783 0 0
SUBTOTAL  1,783 0 0
Adjustment for Prior Year Encumbrances  0 198,628 0
Actual Revenues (Over)/Under Expenditures  -284,814 0 0
TOTAL OPERATING BUDGET  15,917,441 18,005,898 18,164,501
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,000 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 24,879 0 0
Other Restricted Entitlements 20-32XX 60,500 0 0
TOTAL REVENUES FROM STATE SOURCES  85,379 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 51,784 42,843 79,927
I.D.E.A. Part B (Handicapped) 20-4420-4429 259,303 213,482 246,429
Other 20-4XXX 58,583 6,836 64,305
TOTAL REVENUES FROM FEDERAL SOURCES  369,670 263,161 390,661
TOTAL GRANTS AND ENTITLEMENTS  468,049 263,161 390,661
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 125,174 177,101
Transfers from Other Funds 40-5200 177,101 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 371,062 258,094 205,598
TOTAL REVENUES FROM LOCAL SOURCES  371,062 258,094 205,598
Revenues from State Sources:
Debt Service Aid Type II 40-3160 319,559 333,086 334,759
TOTAL LOCAL REPAYMENT OF DEBT  867,722 716,354 717,458
Actual Revenues (Over)/Under Expenditures  -164,672 0 0
TOTAL REPAYMENT OF DEBT  703,050 716,354 717,458
TOTAL REVENUES/SOURCES  17,088,540 18,985,413 19,272,620

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,526,5122,759,2982,420,524
Special Education 11-2XX-100-XXX1,142,3161,260,6281,383,608
Basic Skills/Remedial 11-230-100-XXX114,874147,360239,940
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,06727,29530,800
Support Services:
Tuition 11-000-100-XXX7,431,3028,131,0878,157,014
Attendance and Social Work Services 11-000-211-XXX18,28620,99527,398
Health Services 11-000-213-XXX112,944114,187119,024
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217231,309219,923322,030
Guidance 11-000-218-XXX103,454107,592112,972
Child Study Teams 11-000-219-XXX339,065364,659377,338
Improvement of Instructional Services 11-000-221-XXX12,92025,21059,444
Educational Media Services - School Library 11-000-222-XXX141,333149,24894,883
Instructional Staff Training Services 11-000-223-XXX10,57215,25020,550
General Administration 11-000-230-XXX231,045270,114267,239
School Administration 11-000-240-XXX268,850292,366206,338
Central Svcs & Admin Info Technology 11-000-25X-XXX181,537191,305298,074
Operation and Maintenance of Plant Services 11-000-26X-XXX817,9831,033,3861,052,102
Student Transportation Services 11-000-270-XXX675,934940,1791,042,267
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,381,5491,724,2781,749,539
Food Services 11-000-310-XXX119,000126,00070,000
Total Support Services Expenditures 12,077,08313,725,77913,976,212
TOTAL GENERAL CURRENT EXPENSE 15,877,85217,920,36018,051,084
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,7301,828
Equipment 12-XXX-XXX-73X34,51383,808111,589
Facilities Acquisition and Construction Services 12-000-4XX-XXX5,07600
TOTAL CAPITAL EXPENDITURES 39,58985,538113,417
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 15,917,44118,005,89818,164,501
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,00000
Instructional Supplement Aid:
Instruction 20-214-100-XXX24,87900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 24,87900
Other State Projects:
Instruction 20-217-100-XXX41,66400
Support Services 20-217-200-XXX18,83600
TOTAL TARA USED TO SUPPORT PROGRAMS 60,50000
Total State Projects 85,37900
Federal Projects:
Title I 20-XXX-XXX-XXX51,78442,84379,927
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX259,303213,482246,429
Other Special Projects 20-XXX-XXX-XXX58,5836,83664,305
Total Federal Projects 369,670263,161390,661
TOTAL GRANTS AND ENTITLEMENTS 468,049263,161390,661
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX703,050716,354717,458
TOTAL REPAYMENT OF DEBT 703,050716,354717,458
Total Expenditures 17,088,54018,985,41319,272,620

 

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 Budget320,494328,027328,027328,027
  Repayment of Debt137,603302,275177,1010
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve172,014181,083182,813184,641
      Adult Education Programs0000
      Maintenance Reserve255,500255,500255,500255,500
      Legal Reserve2,218,5422,442,2851,237,5570
      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 Cost13,35614,29515,32316,51015,529
Total Classroom Instruction7,8188,6939,0099,9189,091
Classroom-Salaries and Benefits7,3947,9518,2619,0238,402
Classroom-General Supplies and Textbooks376644639779549
Classroom-Purchased Services and Other4998109117139
Total Support Services2,0092,1432,2222,4052,478
Support Services-Salaries and Benefits1,7251,6981,9762,1342,057
Total Administrative Costs1,5871,5471,6341,7701,699
Administration-Salaries and Benefits1,3351,3821,4241,5331,453
Total Operations and Maintenance of Plant1,6481,6351,9552,0932,046
Operations & Maintenance of Plant-Salary & Ben.604630641695842
Total Food Services Costs220218223235123
Total Extracurricular Costs5540586771
Total Equipment Costs17863112156196
Employee Benefits as a % of Salaries27.827.428.631.231.2

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. Sending/Receiving relationship with Southern Regional for our 7-12
  • grade students.
  • 2. Transportation Jointure with Southern for all to and from runs.
  • 3. Transportation Jointure with MOESC for some out of district runs.
  • 4. Send students to Peforming Arts Academy.
  • 5. Go out to bid with Education Data Service to bid school supplies.
  • 6. Jointure with South Jersey Food Co-Op for all food.
  • 7. Jointure with Lacey School District to bid for milk, milk products
  • and bread.
  • 8. Agreement with the Township for all trash removal, snow removal,
  • purchase of gasoline, DARE Officer.
  • 9. Formal agreement with Barnegat Township School District to share
  • a part-time technology person.
  • 10. Agreement wtih ACT Program to bid for local and long-distance phone
  • service.
  • 11. Agreement with ACE Program to bid for natural gas.
  • 12. Agreement with MOESC to bid for electricity.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,331,450 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,261,091,724 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7400 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,537,048 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,261,091,724 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7563 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,331,450 (G)
Estimated Equalized Valuation (as of 03/03/2009)1,298,829,376 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7185 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,537,048 (J)
Estimated Equalized Valuation (as of 03/03/2009)1,298,829,376 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7343 (L)