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User Friendly Budgets
2008

OCEAN - BARNEGAT TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,6162,7862,913
Pupils on Roll Regular Shared-Time92726
spacing
Pupils on Roll - Special Full-Time409445473
Pupils on Roll - Special Shared-Time405554
Private School Placements202628
spacing
Pupils Sent to Other Districts-Reg Prog218520
Pupils Sent to Other Dists-Spec Ed Prog4073
Pupils Received040
Pupils in State Facilities400

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,089,848
Revenues from Local Sources:
Local Tax Levy 10-1210 19,755,300 23,859,822 24,129,720
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 250
Unrestricted Miscellaneous Revenues 10-1XXX 164,427 100,000 279,750
SUBTOTAL  19,919,727 23,959,822 24,409,720
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 14,044,416 14,044,416 0
Transportation Aid 10-3120 885,792 885,792 0
Special Education Aid 10-3130 3,461,717 3,461,717 0
Bilingual Education 10-3140 4,636 4,636 0
Extraordinary Aid 10-3131 125,463 0 261,967
Consolidated Aid 10-3195 364,600 364,600 0
Additional Formula Aid 10-3196 571,852 1,160,859 0
Other State Aids 10-3XXX 12,398 464,988 0
Categorical Special Education Aid 10-3132 0 0 1,672,107
Equalization Aid 10-3176 0 0 16,963,342
Categorical Security Aid 10-3177 0 0 343,520
Adjustment Aid 10-3178 0 0 1,455,351
Categorical Transportation Aid 10-3121 0 0 662,597
SUBTOTAL  19,470,874 20,387,008 21,358,884
Adjustment for Prior Year Encumbrances  0 123,114 0
Actual Revenues (Over)/Under Expenditures  1,540,051 0 0
TOTAL OPERATING BUDGET  40,930,652 44,469,944 46,858,452
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 175,617 175,617 0
Instructional Supplement Aid 20-3214 124,947 124,947 0
TOTAL REVENUES FROM STATE SOURCES  300,564 300,564 0
Revenues from Federal Sources:
Title I 20-4411-4416 335,328 322,968 322,968
I.D.E.A. Part B (Handicapped) 20-4420-4429 712,154 595,705 659,705
Other 20-4XXX 123,567 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,171,049 918,673 982,673
TOTAL GRANTS AND ENTITLEMENTS  1,471,613 1,219,237 982,673
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 179,336 0
Transfers from Other Funds 40-5200 340,222 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 781,800 2,475,572 2,209,674
TOTAL REVENUES FROM LOCAL SOURCES  781,800 2,475,572 2,209,674
Revenues from State Sources:
Debt Service Aid Type II 40-3160 730,640 662,671 655,829
TOTAL LOCAL REPAYMENT OF DEBT  1,852,662 3,317,579 2,865,503
Actual Revenues (Over)/Under Expenditures  682,477 0 0
TOTAL REPAYMENT OF DEBT  2,535,139 3,317,579 2,865,503
TOTAL REVENUES/SOURCES  44,937,404 49,006,760 50,706,628

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,568,65114,970,64614,470,430
Special Education 11-2XX-100-XXX2,950,1783,150,9903,748,711
Basic Skills/Remedial 11-230-100-XXX6,32110,550655,060
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX215,331246,944270,610
School Sponsored Athletics 11-402-100-XXX1,009,1991,040,542853,845
Other Instructional Programs 11-4XX-100-XXX87,733136,152121,229
Community Services Programs/Operations 11-800-330-XXX343,115284,500284,500
Support Services:
Tuition 11-000-100-XXX3,736,2251,971,9001,427,725
Attendance and Social Work Services 11-000-211-XXX34,48131,13295,651
Health Services 11-000-213-XXX385,431381,808428,656
Students - Related & Extraordinary 11-000-216,217311,964348,085361,924
Guidance 11-000-218-XXX677,205732,062801,581
Child Study Teams 11-000-219-XXX1,284,8201,281,3191,467,482
Improvement of Instructional Services 11-000-221-XXX483,374871,156920,687
Educational Media Services - School Library 11-000-222-XXX490,103343,367370,495
Instructional Staff Training Services 11-000-223-XXX17,63730,88030,600
General Administration 11-000-230-XXX859,316857,191634,719
School Administration 11-000-240-XXX1,251,2231,426,1211,569,120
Central Svcs & Admin Info Technology 11-000-25X-XXX536,857480,962559,656
Operation and Maintenance of Plant Services 11-000-26X-XXX3,921,2724,287,0715,525,682
Student Transportation Services 11-000-270-XXX2,385,3423,040,6833,021,587
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,157,4388,331,7208,865,252
Total Support Services Expenditures 23,532,68824,415,45726,080,817
TOTAL GENERAL CURRENT EXPENSE 40,713,21644,255,78146,485,202
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400250
Equipment 12-XXX-XXX-73X97,205143,100108,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX120,23167,063265,000
TOTAL CAPITAL EXPENDITURES 217,436210,163373,250
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX04,0000
Total Summer School 04,0000
TOTAL SPECIAL SCHOOLS 04,0000
OPERATING BUDGET GRAND TOTAL 40,930,65244,469,94446,858,452
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX175,617175,6170
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 175,617175,6170
Instructional Supplement Aid:
Instruction 20-214-100-XXX124,947124,9470
TOTAL INSTRUCTIONAL SUPPLEMENT AID 124,947124,9470
Other State Projects:
Total State Projects 300,564300,5640
Federal Projects:
Title I 20-XXX-XXX-XXX335,328322,968322,968
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX712,154595,705659,705
Other Special Projects 20-XXX-XXX-XXX123,56700
Total Federal Projects 1,171,049918,673982,673
TOTAL GRANTS AND ENTITLEMENTS 1,471,6131,219,237982,673
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,535,1393,317,5792,865,503
TOTAL REPAYMENT OF DEBT 2,535,1393,317,5792,865,503
Total Expenditures 44,937,40449,006,76050,706,628

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget2,311,245945,1161,976,785886,937
  Repayment of Debt836,344153,86700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,00020,50020,50020,750
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,40111,32911,44911,78112,070
Total Classroom Instruction5,9416,5266,8307,0076,926
Classroom-Salaries and Benefits5,0965,7405,7755,9216,190
Classroom-General Supplies and Textbooks337292346356380
Classroom-Purchased Services and Other508494710730356
Total Support Services1,3611,5041,4781,5171,663
Support Services-Salaries and Benefits1,1671,2991,2491,2811,517
Total Administrative Costs9491,0699821,0351,028
Administration-Salaries and Benefits765880799846857
Total Operations and Maintenance of Plant1,4831,4521,4471,4901,813
Operations & Maintenance of Plant-Salary & Ben.702724779799914
Total Food Services Costs00000
Total Extracurricular Costs436479453467389
Total Equipment Costs6632434432
Employee Benefits as a % of Salaries24.83133.33331.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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 INCLUDE:
  • 1. SHARED COMPUTER TECHNICIAN WITH OCEAN TWP SCHOOL DISTRICT.
  • 2. BELONG TO JOINT INSURANCE FUND - SAIF.
  • 3. GASOLINE JOINT PURCHASE WITH TOWNSHIP.
  • 4. SHARED RECREATION FACILITIES AND FIELDS WITH TOWNSHIP.
  • 5. TRANSPORTATION JOINTURES.
  • 6. JOINT CREATION OF SPECIAL ED. PROGRAMS THORUGHOUT OCEAN COUNTY.
  • 7. SHARED PERSONNEL:
  • A. CST.
  • B. MAINTENANCE.
  • C. GROUNDSMEN.
  • D. VEHICLE MECHANICS.
  • C. COMPUTER TECHNICIANS.
  • 8. JOINT BIDDING ON:
  • A. TECHNOLOGY REPAIR.
  • B. BANKING SERVICES.
  • C. TECHNOLOGY/SOFTWARE SERVICES.
  • D. UTILITIES (INCLUDING ACES).
  • E. FUEL.
  • F. TRADES.
  • G. GARBAGE COLLECTION.
  • H. OCCUPATIONAL & PHYSICAL THERAPY SERVICES.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,129,720 (A)
Estimated Net Taxable Valuation (as of 02/11/2008)2,842,692,658 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8488 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,339,394 (D)
Estimated Net Taxable Valuation (as of 02/11/2008)2,842,692,658 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9266 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,129,720 (G)
Estimated Equalized Valuation (as of 02/11/2008)3,019,508,141 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7991 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,339,394 (J)
Estimated Equalized Valuation (as of 02/11/2008)3,019,508,141 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8723 (L)