>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>OCEAN  >>POINT PLEASANT BORO

User Friendly Budgets
2009

OCEAN - POINT PLEASANT BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7712,7382,754
Pupils on Roll Regular Shared-Time373939
spacing
Pupils on Roll - Special Full-Time359352352
Pupils on Roll - Special Shared-Time201313
Private School Placements141718
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog234
Pupils Received141312
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 0 985,000 1,479,089
Withdrawal from Cap Res-for Local Share 10-307 0 0 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 25,101,110 25,919,800 26,615,115
Tuition 10-1300 74,161 75,000 82,622
Transportation Fees from Individuals 10-1410 7,140 0 0
Transportation Fees from Other LEAs 10-1420-1440 1,460 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 22,195 21,000 15,900
Unrestricted Miscellaneous Revenues 10-1XXX 539,206 248,000 226,000
SUBTOTAL  25,745,272 26,263,800 26,939,637
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,873,337 0 0
Transportation Aid 10-3120 350,240 0 0
Special Education Aid 10-3130 2,163,888 0 0
Bilingual Education 10-3140 18,670 0 0
Stabilization Aid 10-3171 220,898 0 0
Extraordinary Aid 10-3131 70,085 60,000 63,000
Consolidated Aid 10-3195 354,505 0 0
Additional Formula Aid 10-3196 364,276 0 0
Other State Aids 10-3XXX 108,571 0 0
Categorical Special Education Aid 10-3132 0 1,592,148 1,616,761
Equalization Aid 10-3176 0 4,675,344 4,727,412
Categorical Security Aid 10-3177 0 218,002 227,409
Categorical Transportation Aid 10-3121 0 323,459 351,601
SUBTOTAL  6,524,470 6,868,953 6,986,183
Revenues from Federal Sources:
IMPACT Aid 10-4100 211 0 0
Medicaid Reimbursement 10-4200 1,785 0 2,500
SUBTOTAL  1,996 0 2,500
Adjustment for Prior Year Encumbrances  0 296,482 0
Actual Revenues (Over)/Under Expenditures  -246,350 0 0
TOTAL OPERATING BUDGET  32,025,388 34,414,235 35,607,409
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,411 15,000 0
Revenues from Federal Sources:
Title I 20-4411-4416 109,845 109,732 109,732
I.D.E.A. Part B (Handicapped) 20-4420-4429 648,484 636,914 636,914
Other 20-4XXX 80,110 81,666 81,666
TOTAL REVENUES FROM FEDERAL SOURCES  838,439 828,312 828,312
TOTAL GRANTS AND ENTITLEMENTS  870,850 843,312 828,312
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,984,203 1,968,875 1,969,090
TOTAL REVENUES FROM LOCAL SOURCES  1,984,203 1,968,875 1,969,090
Revenues from State Sources:
Debt Service Aid Type II 40-3160 304,465 301,850 302,286
TOTAL LOCAL REPAYMENT OF DEBT  2,288,668 2,270,725 2,271,376
Actual Revenues (Over)/Under Expenditures  1,402 0 0
TOTAL REPAYMENT OF DEBT  2,290,070 2,270,725 2,271,376
TOTAL REVENUES/SOURCES  35,186,308 37,528,272 38,707,097

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,914,39112,142,39612,529,756
Special Education 11-2XX-100-XXX2,299,5022,555,6662,682,597
Basic Skills/Remedial 11-230-100-XXX92,987104,049111,784
Bilingual Education 11-240-100-XXX49,06853,20056,150
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX213,431227,295236,574
School Sponsored Athletics 11-402-100-XXX594,526669,336681,346
Support Services:
Tuition 11-000-100-XXX507,899746,635867,943
Attendance and Social Work Services 11-000-211-XXX181,851189,849196,544
Health Services 11-000-213-XXX342,555376,451378,551
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217700,409737,380842,219
Guidance 11-000-218-XXX855,956879,194897,993
Child Study Teams 11-000-219-XXX845,388916,672957,699
Improvement of Instructional Services 11-000-221-XXX54,12465,20759,967
Educational Media Services - School Library 11-000-222-XXX360,250389,942402,442
Instructional Staff Training Services 11-000-223-XXX174,266184,932192,356
General Administration 11-000-230-XXX762,942803,973774,542
School Administration 11-000-240-XXX1,571,9721,601,0821,606,470
Central Svcs & Admin Info Technology 11-000-25X-XXX602,195644,147641,333
Operation and Maintenance of Plant Services 11-000-26X-XXX3,384,8633,668,7193,705,590
Student Transportation Services 11-000-270-XXX1,106,6881,374,3581,359,738
Other Support Services 11-000-290-XXX36000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,230,3095,873,2855,588,182
Total Support Services Expenditures 16,682,02718,451,82618,471,569
TOTAL GENERAL CURRENT EXPENSE 31,845,93234,203,76834,769,776
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604021,00015,900
Equipment 12-XXX-XXX-73X162,093189,467421,733
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,3630400,000
TOTAL CAPITAL EXPENDITURES 179,456210,467837,633
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 32,025,38834,414,23535,607,409
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,41115,0000
Federal Projects:
Title I 20-XXX-XXX-XXX109,845109,732109,732
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX648,484636,914636,914
Other Special Projects 20-XXX-XXX-XXX80,11081,66681,666
Total Federal Projects 838,439828,312828,312
TOTAL GRANTS AND ENTITLEMENTS 870,850843,312828,312
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,290,0702,270,7252,271,376
TOTAL REPAYMENT OF DEBT 2,290,0702,270,7252,271,376
Total Expenditures 35,186,30837,528,27238,707,097

 

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 Budget679,1661,700,2901,729,615682,328
  Repayment of Debt1,402000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve643,336648,168669,168485,068
      Adult Education Programs0000
      Maintenance Reserve142,254198,283198,283198,283
      Legal Reserve1,229,965488,617431,8020
      Tuition Reserve0000
      Current Expense Emergency Reserve0150,035150,035150,035
  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 Cost9,0289,59210,62710,28910,384
Total Classroom Instruction5,2865,6545,9206,0126,096
Classroom-Salaries and Benefits5,0735,3165,6025,6725,788
Classroom-General Supplies and Textbooks175293254259227
Classroom-Purchased Services and Other3844648181
Total Support Services1,3091,3831,4881,5091,547
Support Services-Salaries and Benefits1,2241,2961,3911,4081,432
Total Administrative Costs1,0181,1231,1261,1951,164
Administration-Salaries and Benefits9059969811,0141,001
Total Operations and Maintenance of Plant1,0611,0881,1811,1901,195
Operations & Maintenance of Plant-Salary & Ben.5759685657
Total Food Services Costs00000
Total Extracurricular Costs313307364346348
Total Equipment Costs40525061135
Employee Benefits as a % of Salaries27.325.828.628.125.8

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
  • Brick Township Board of Education - Share transportation supervisor
  • Brick Township Board of Edcuation- Shared costs of various transportation
  • routes and coordination of drivers for atletic and field trips
  • Point Pleasant Beach Board of Education
  • Pont Pleasant Beach Board of Education- Transportation services
  • Monmouth Educational Services Commission- Coordination of out of district
  • transportation routes, vocational runs
  • Borough of Point Pleasant - Joint purchase of Diesel Fuel, Sharing of equ
  • ipment,recycling pick-up
  • Toms River Schools- Printing services
  • MOCSSIF- New Jersey SChool Boards Joint Insurance Fund
  • ACES-NATURAL GAS and ELECTRIC Cooperative purchase of Energy costs
  • ACT- Telecommunications Cooperative for purchase of telephone services
  • Purchasing Supplies and Equipment on ED DATA COOP BID
  • COOPERATIVE with Point Pleasant BEACH HS Offerings

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,615,115 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,399,530,729 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9017 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,584,205 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,399,530,729 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.0424 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,615,115 (G)
Estimated Equalized Valuation (as of 01/01/2009)3,811,358,194 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6983 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,584,205 (J)
Estimated Equalized Valuation (as of 01/01/2009)3,811,358,194 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7500 (L)