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User Friendly Budgets
2009

OCEAN - SEASIDE HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time176169199
spacing
Pupils on Roll - Special Full-Time312715
spacing
Pupils Sent to Other Dists-Spec Ed Prog545
Pupils Received310

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 336,736 410,682
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 150,000 70,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,207,141 2,207,141 2,208,391
Tuition 10-1300 7,195 19,534 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,856 2,500 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 67,504 26,513 17,683
SUBTOTAL  2,284,696 2,255,688 2,231,074
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 308,186 0 0
Transportation Aid 10-3120 5,048 0 0
Special Education Aid 10-3130 169,872 0 0
Bilingual Education 10-3140 10,440 0 0
Extraordinary Aid 10-3131 1,285 0 0
Consolidated Aid 10-3195 31,599 0 0
Additional Formula Aid 10-3196 50,509 0 0
Other State Aids 10-3XXX 39,169 0 0
Categorical Special Education Aid 10-3132 0 90,017 84,906
Equalization Aid 10-3176 0 185,644 0
Categorical Security Aid 10-3177 0 72,261 61,927
Adjustment Aid 10-3178 0 579,420 780,705
Categorical Transportation Aid 10-3121 0 11,114 10,918
SUBTOTAL  616,108 938,456 938,456
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,456 100 100
SUBTOTAL  1,456 100 100
Adjustment for Prior Year Encumbrances  0 1,785 0
Actual Revenues (Over)/Under Expenditures  -242,534 0 0
TOTAL OPERATING BUDGET  2,659,726 3,682,765 3,650,312
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 358 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 170,204 0 0
Demonstrably Effective Program Aid 20-3212 110,043 0 0
Preschool Education Aid 20-3218 0 84,892 84,892
Other Restricted Entitlements 20-32XX 81,000 0 0
TOTAL REVENUES FROM STATE SOURCES  361,247 84,892 84,892
Revenues from Federal Sources:
Title I 20-4411-4416 217,838 234,942 220,765
I.D.E.A. Part B (Handicapped) 20-4420-4429 108,501 83,867 72,553
Other 20-4XXX 64,406 48,653 17,310
TOTAL REVENUES FROM FEDERAL SOURCES  390,745 367,462 310,628
TOTAL GRANTS AND ENTITLEMENTS  752,350 452,354 395,520
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 109,305 109,722 108,472
Miscellaneous 40-1XXX 32,833 0 0
TOTAL REVENUES FROM LOCAL SOURCES  142,138 109,722 108,472
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 32,485 32,115
TOTAL LOCAL REPAYMENT OF DEBT  142,138 142,207 140,587
Actual Revenues (Over)/Under Expenditures  1,591 0 0
TOTAL REPAYMENT OF DEBT  143,729 142,207 140,587
TOTAL REVENUES/SOURCES  3,555,805 4,277,326 4,186,419

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX698,758907,847910,015
Special Education 11-2XX-100-XXX210,827270,621296,600
Basic Skills/Remedial 11-230-100-XXX021,50023,500
Bilingual Education 11-240-100-XXX28,41249,45049,000
Support Services:
Tuition 11-000-100-XXX92,343199,045129,113
Attendance and Social Work Services 11-000-211-XXX41,82545,23832,895
Health Services 11-000-213-XXX59,55564,90068,400
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21761,308108,200124,300
Guidance 11-000-218-XXX30,39641,06661,000
Child Study Teams 11-000-219-XXX145,493211,337214,996
Improvement of Instructional Services 11-000-221-XXX25,00030,00030,000
Educational Media Services - School Library 11-000-222-XXX18,64424,50053,000
Instructional Staff Training Services 11-000-223-XXX16610,00011,000
General Administration 11-000-230-XXX191,379195,938145,834
School Administration 11-000-240-XXX36,01440,76297,444
Central Svcs & Admin Info Technology 11-000-25X-XXX80,88191,50061,000
Deposit to Maintenance Reserve 10-606075,00025,000
Operation and Maintenance of Plant Services 11-000-26X-XXX252,663332,314362,083
Student Transportation Services 11-000-270-XXX31,87899,00050,000
Deposit to Current Expense Emergency Reserve 10-6070075,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX609,484712,047755,132
Total Support Services Expenditures 1,677,0292,205,8472,196,197
TOTAL GENERAL CURRENT EXPENSE 2,615,0263,530,2653,575,312
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040150,00070,000
Interest Earned on Capital Reserve 10-60402,5005,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX44,70000
TOTAL CAPITAL EXPENDITURES 44,700152,50075,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,659,7263,682,7653,650,312
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX35800
Early Childhood Program Aid:
Instruction 20-218-100-XXX163,20484,89284,892
Support Services 20-218-200-XXX7,00000
TOTAL PRESCHOOL EDUCATION AID 170,20484,89284,892
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX110,04300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 110,04300
Other State Projects:
Instruction 20-217-100-XXX72,19000
Support Services 20-217-200-XXX8,81000
TOTAL TARA USED TO SUPPORT PROGRAMS 81,00000
Total State Projects 361,24784,89284,892
Federal Projects:
Title I 20-XXX-XXX-XXX217,838234,942220,765
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX108,50183,86772,553
Other Special Projects 20-XXX-XXX-XXX64,40648,65317,310
Total Federal Projects 390,745367,462310,628
TOTAL GRANTS AND ENTITLEMENTS 752,350452,354395,520
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX143,729142,207140,587
TOTAL REPAYMENT OF DEBT 143,729142,207140,587
Total Expenditures 3,555,8054,277,3264,186,419

 

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 Budget472,222451,285326,285250,000
  Repayment of Debt1,591000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve90,357220,713373,213448,213
      Adult Education Programs0000
      Maintenance Reserve18,00093,000168,000193,000
      Legal Reserve541,571691,133404,3970
      Tuition Reserve0000
      Current Expense Emergency Reserve075,00075,000150,000
  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 Cost11,92513,98613,92016,54115,799
Total Classroom Instruction6,8428,1588,0979,2208,733
Classroom-Salaries and Benefits6,4737,3407,5968,6248,297
Classroom-General Supplies and Textbooks232751264313225
Classroom-Purchased Services and Other13767237283210
Total Support Services2,0122,4622,5043,3553,442
Support Services-Salaries and Benefits1,5141,7821,6672,2332,318
Total Administrative Costs1,7811,8831,6632,0321,664
Administration-Salaries and Benefits1,0381,1741,0891,276852
Total Operations and Maintenance of Plant1,2561,4701,6351,9081,937
Operations & Maintenance of Plant-Salary & Ben.608700650761862
Total Food Services Costs240000
Total Extracurricular Costs00000
Total Equipment Costs710000
Employee Benefits as a % of Salaries3638.640.238.839.7

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
  • Shared services within the Seaside Heights School District consist of a
  • partnership with Toms River Regional Schools whereby the District shares
  • the Superintendent. In addition, shared services under the partnership
  • include child study team services, maintainence services and technology
  • assistance and curriculum instruction and administration.
  • Other shared services include sending agreements with other LEA's (Toms
  • River and Manchester Regional Day for out of distict placements. Seaside
  • also provides preschool for other LEA's on a tuition basis.
  • Additionally, the Borough of Seaside Heights provides a police officer to
  • the district on a full-time basis.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,208,391 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)874,436,890 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2526 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,316,863 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)874,436,890 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.2650 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,208,391 (G)
Estimated Equalized Valuation (as of 10/01/2008)872,344,167 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2532 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,316,863 (J)
Estimated Equalized Valuation (as of 10/01/2008)872,344,167 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2656 (L)