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User Friendly Budgets
2009

OCEAN - POINT PLEASANT BEACH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time739764769
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time929490
Pupils on Roll - Special Shared-Time11121
Private School Placements565
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog443
Pupils Received160177196

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 296,086 144,541
Transfers from Other Funds 10-5200 23,863 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,936,113 9,293,558 9,665,300
Tuition 10-1300 1,669,918 2,019,986 2,125,482
Other Restricted Miscellaneous Revenues 10-1XXX 88,969 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 57,193 16,003
SUBTOTAL  10,695,000 11,370,737 11,806,785
Revenues from State Sources:
Transportation Aid 10-3120 22,479 0 0
Special Education Aid 10-3130 601,418 0 0
Bilingual Education 10-3140 32,452 0 0
Extraordinary Aid 10-3131 9,250 4,137 0
Consolidated Aid 10-3195 79,828 0 0
Additional Formula Aid 10-3196 43,294 0 0
Categorical Special Education Aid 10-3132 0 339,450 353,777
Categorical Security Aid 10-3177 0 53,372 54,516
Adjustment Aid 10-3178 0 366,168 351,550
Categorical Transportation Aid 10-3121 0 48,721 47,868
SUBTOTAL  788,721 811,848 807,711
Actual Revenues (Over)/Under Expenditures  129,091 0 0
TOTAL OPERATING BUDGET  11,636,675 12,478,671 12,759,037
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 1,026 0 0
Other Restricted Entitlements 20-32XX 151,049 114,545 99,328
TOTAL REVENUES FROM STATE SOURCES  152,075 114,545 99,328
Revenues from Federal Sources:
Title I 20-4411-4416 32,792 27,873 40,203
I.D.E.A. Part B (Handicapped) 20-4420-4429 214,868 162,677 139,847
Other 20-4XXX 34,675 22,463 23,350
TOTAL REVENUES FROM FEDERAL SOURCES  282,335 213,013 203,400
TOTAL GRANTS AND ENTITLEMENTS  434,410 327,558 302,728
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 963,644 965,047 965,472
TOTAL REVENUES FROM LOCAL SOURCES  963,644 965,047 965,472
TOTAL LOCAL REPAYMENT OF DEBT  963,644 965,047 965,472
TOTAL REPAYMENT OF DEBT  963,644 965,047 965,472
TOTAL REVENUES/SOURCES  13,034,729 13,771,276 14,027,237

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,936,1714,122,1244,076,591
Special Education 11-2XX-100-XXX1,021,0731,043,0061,079,609
Basic Skills/Remedial 11-230-100-XXX5,16300
Bilingual Education 11-240-100-XXX56,46460,05661,063
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX616,885661,179691,179
Support Services:
Tuition 11-000-100-XXX266,182279,904285,084
Attendance and Social Work Services 11-000-211-XXX78,545132,225153,436
Health Services 11-000-213-XXX192,490218,089238,580
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217133,486137,361142,531
Guidance 11-000-218-XXX205,466209,862215,103
Child Study Teams 11-000-219-XXX315,918314,741317,162
Improvement of Instructional Services 11-000-221-XXX177,021176,801236,425
Educational Media Services - School Library 11-000-222-XXX80,514140,470141,418
Instructional Staff Training Services 11-000-223-XXX033,23233,477
General Administration 11-000-230-XXX328,127310,843329,559
School Administration 11-000-240-XXX394,368388,950384,540
Central Svcs & Admin Info Technology 11-000-25X-XXX335,468276,588295,663
Operation and Maintenance of Plant Services 11-000-26X-XXX1,249,4481,386,9591,493,123
Student Transportation Services 11-000-270-XXX236,715263,559264,303
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,007,1712,316,2722,320,191
Total Support Services Expenditures 6,000,9196,585,8566,850,595
TOTAL GENERAL CURRENT EXPENSE 11,636,67512,472,22112,759,037
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X06,4500
TOTAL CAPITAL EXPENDITURES 06,4500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 11,636,67512,478,67112,759,037
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX1,02600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 1,02600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,3119,59710,743
Nonpublic Handicapped Services 20-XXX-XXX-XXX091,69374,083
Nonpublic Nursing Services 20-XXX-XXX-XXX12,82513,25514,502
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,20000
Other Special Projects 20-XXX-XXX-XXX114,71300
Total State Projects 152,075114,54599,328
Federal Projects:
Title I 20-XXX-XXX-XXX32,79227,87340,203
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX214,868162,677139,847
Other Special Projects 20-XXX-XXX-XXX34,67522,46323,350
Total Federal Projects 282,335213,013203,400
TOTAL GRANTS AND ENTITLEMENTS 434,410327,558302,728
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX963,644965,047965,472
TOTAL REPAYMENT OF DEBT 963,644965,047965,472
Total Expenditures 13,034,72913,771,27614,027,237

 

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 Budget259,166259,250284,250250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve535,552406,377110,2910
      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 Cost12,30313,28414,15913,79814,206
Total Classroom Instruction7,8277,4517,8617,6617,675
Classroom-Salaries and Benefits7,4607,1037,2627,0777,264
Classroom-General Supplies and Textbooks300238286279267
Classroom-Purchased Services and Other67110313305144
Total Support Services1,3011,7382,0361,9842,148
Support Services-Salaries and Benefits1,0931,5871,8311,7841,939
Total Administrative Costs1,2041,5341,4491,4121,454
Administration-Salaries and Benefits9921,3221,2681,2361,266
Total Operations and Maintenance of Plant1,2941,6531,8431,7961,946
Operations & Maintenance of Plant-Salary & Ben.587790862840945
Total Food Services Costs00000
Total Extracurricular Costs678891954929966
Total Equipment Costs500870
Employee Benefits as a % of Salaries26.125.929.629.628.4

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
  • The Point Pleasant Beach Board of Education participates in the following
  • shared servies: interlocal with Bay Head Board of Education sharing the
  • Superintendent, interlocal with Bay Head and Lavallette sharing the Child
  • Study Team services, electricity cooperative, gas cooperative, joint
  • insurance fund for all non health insurance, instructional supplies
  • cooperative, instructional programs with Avon, Bay Head and Lavallette,
  • as well as telecommunication cooperative.
  • The Point Pleasant Beach Board of Education also has many cooperative
  • shared services with the Town of Point Pleasant Beach. Some of the
  • shared services include gas for vehilces, garbage, water/sewer, snow
  • removal and sharing equipment.
  • The Point Pleasant Beach Board of Education also has a cooperative
  • sports program with the Manasquan School District.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,665,300 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,555,531,777 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3782 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,630,772 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,555,531,777 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4160 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,665,300 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,417,985,047 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3997 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,630,772 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,417,985,047 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4397 (L)