>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>OCEAN  >>PLUMSTED TWP

User Friendly Budgets
2009

OCEAN - PLUMSTED TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5611,5581,557
Pupils on Roll Regular Shared-Time181727
spacing
Pupils on Roll - Special Full-Time253244256
Pupils on Roll - Special Shared-Time162818
Private School Placements664
spacing
Pupils Sent to Other Districts-Reg Prog0015
Pupils Sent to Other Dists-Spec Ed Prog454

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,513,839 1,727,021
Revenues from Local Sources:
Local Tax Levy 10-1210 8,953,109 8,953,109 9,154,554
Tuition 10-1300 79,807 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 453 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 267,609 130,750 102,599
SUBTOTAL  9,300,978 9,083,859 9,257,153
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,327,312 0 0
Transportation Aid 10-3120 546,636 0 0
Special Education Aid 10-3130 1,318,190 0 0
Bilingual Education 10-3140 8,176 0 0
Extraordinary Aid 10-3131 11,447 6,914 0
Consolidated Aid 10-3195 190,913 0 0
Additional Formula Aid 10-3196 516,855 0 0
Other State Aids 10-3XXX 385,508 0 0
Categorical Special Education Aid 10-3132 0 943,923 962,273
Equalization Aid 10-3176 0 9,661,032 9,986,617
Categorical Security Aid 10-3177 0 144,411 158,091
Categorical Transportation Aid 10-3121 0 447,503 649,731
SUBTOTAL  9,305,037 11,203,783 11,756,712
Revenues from Federal Sources:
IMPACT Aid 10-4100 823,299 0 0
Medicaid Reimbursement 10-4200 593 0 11,153
SUBTOTAL  823,892 0 11,153
Adjustment for Prior Year Encumbrances  0 80,953 0
Actual Revenues (Over)/Under Expenditures  313,611 0 0
TOTAL OPERATING BUDGET  19,743,518 21,882,434 22,752,039
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,249 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 46,818 0 0
TOTAL REVENUES FROM STATE SOURCES  46,818 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 106,853 78,825 85,760
I.D.E.A. Part B (Handicapped) 20-4420-4429 310,579 297,409 288,688
Other 20-4XXX 197,229 64,529 52,554
TOTAL REVENUES FROM FEDERAL SOURCES  614,661 440,763 427,002
TOTAL GRANTS AND ENTITLEMENTS  679,728 440,763 427,002
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 19,953 160
Revenues from Local Sources:
Local Tax Levy 40-1210 1,468,046 1,448,106 1,467,778
TOTAL REVENUES FROM LOCAL SOURCES  1,468,046 1,448,106 1,467,778
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,038,610 1,038,562 1,038,886
TOTAL LOCAL REPAYMENT OF DEBT  2,506,656 2,506,621 2,506,824
Actual Revenues (Over)/Under Expenditures  -160 0 0
TOTAL REPAYMENT OF DEBT  2,506,496 2,506,621 2,506,824
TOTAL REVENUES/SOURCES  22,929,742 24,829,818 25,685,865

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,066,1106,494,1856,775,141
Special Education 11-2XX-100-XXX2,237,5702,358,8692,547,185
Basic Skills/Remedial 11-230-100-XXX125,698214,035147,001
Bilingual Education 11-240-100-XXX66,50548,71849,899
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX158,140184,270191,634
School Sponsored Athletics 11-402-100-XXX569,995645,019681,164
Other Instructional Programs 11-4XX-100-XXX7,1036,0304,704
Before/After School Programs 11-421-XXX-XXX05,1805,001
Community Services Programs/Operations 11-800-330-XXX29,81731,30832,405
Support Services:
Tuition 11-000-100-XXX423,468555,123413,517
Attendance and Social Work Services 11-000-211-XXX37,13739,35140,747
Health Services 11-000-213-XXX241,899250,509256,307
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217360,883355,966424,964
Guidance 11-000-218-XXX340,319400,835417,428
Child Study Teams 11-000-219-XXX513,078589,363607,123
Improvement of Instructional Services 11-000-221-XXX39,485132,151136,744
Educational Media Services - School Library 11-000-222-XXX124,066139,403143,276
Instructional Staff Training Services 11-000-223-XXX124,286168,623237,064
General Administration 11-000-230-XXX709,951591,124647,551
School Administration 11-000-240-XXX884,6851,004,939923,474
Central Svcs & Admin Info Technology 11-000-25X-XXX428,207439,134433,280
Operation and Maintenance of Plant Services 11-000-26X-XXX2,105,7632,428,9852,535,547
Student Transportation Services 11-000-270-XXX1,194,6011,353,9561,245,035
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,849,9593,317,8563,827,268
Total Support Services Expenditures 10,377,78711,767,31812,289,325
TOTAL GENERAL CURRENT EXPENSE 19,638,72521,754,93222,723,459
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X19,80436,55028,580
Facilities Acquisition and Construction Services 12-000-4XX-XXX84,98990,9520
TOTAL CAPITAL EXPENDITURES 104,793127,50228,580
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,743,51821,882,43422,752,039
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,24900
Instructional Supplement Aid:
Instruction 20-214-100-XXX41,84300
Support Services 20-214-200-XXX4,97500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 46,81800
Other State Projects:
Total State Projects 46,81800
Federal Projects:
Title I 20-XXX-XXX-XXX106,85378,82585,760
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX310,579297,409288,688
Other Special Projects 20-XXX-XXX-XXX197,22964,52952,554
Total Federal Projects 614,661440,763427,002
TOTAL GRANTS AND ENTITLEMENTS 679,728440,763427,002
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,506,4962,506,6212,506,824
TOTAL REPAYMENT OF DEBT 2,506,4962,506,6212,506,824
Total Expenditures 22,929,74224,829,81825,685,865

 

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 Budget2,287,9751,886,1611,779,2081,007,086
  Repayment of Debt19,95320,1131600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve82,536000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,430,7401,544,232954,8990
      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 Cost9,2469,88210,65810,86411,459
Total Classroom Instruction5,7266,2336,1706,1936,546
Classroom-Salaries and Benefits5,2855,8845,8045,8146,174
Classroom-General Supplies and Textbooks264314327339328
Classroom-Purchased Services and Other17635404044
Total Support Services9789771,3751,4051,549
Support Services-Salaries and Benefits9298991,2701,3051,441
Total Administrative Costs1,0371,1061,2051,3151,311
Administration-Salaries and Benefits8758891,0271,0401,079
Total Operations and Maintenance of Plant1,0821,1521,3351,3651,429
Operations & Maintenance of Plant-Salary & Ben.120106161165216
Total Food Services Costs00000
Total Extracurricular Costs398398531542578
Total Equipment Costs2311212016
Employee Benefits as a % of Salaries23.423.52625.728.1

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
  • - The district participates in a jointure with North Hanover for six
  • regular education bus routes. It also uses MOESC for transportation
  • services
  • - The district has agreements with Plumsted Township for use of
  • facilities, lawn and maintenance equipment, Student Resource Officer,
  • Local Area Network, and snow removal
  • - The Plumsted branch of the Ocean County Library system is connected to
  • the district's waste removal system
  • - The district uses MOCSSIF for workers comprehensive insurance
  • - The District purchases in bulk with surrounding districts for
  • grounds material

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,154,554 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,083,802,200 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8447 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,622,332 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,083,802,200 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9801 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,154,554 (G)
Estimated Equalized Valuation (as of 10/01/2008)994,326,940 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9207 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,622,332 (J)
Estimated Equalized Valuation (as of 10/01/2008)994,326,940 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0683 (L)