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User Friendly Budgets
2008

OCEAN - BRICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,7118,5268,423
Pupils on Roll Regular Shared-Time115126126
spacing
Pupils on Roll - Special Full-Time1,8711,8321,780
Pupils on Roll - Special Shared-Time152126126
Private School Placements131101111
spacing
Pupils Sent to Other Districts-Reg Prog1096
Pupils Sent to Other Dists-Spec Ed Prog373020
Pupils Received45242
Pupils in State Facilities6107

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 2,397,589 1,241,380 3,632,144
Withdrawal from Cap Res-for Local Share 10-307 176,900 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 79,614,807 84,398,425 88,636,073
Tuition 10-1300 195,074 190,000 410,790
Interest Earned on Capital Reserve Funds 10-1XXX 15,772 7,000 7,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,055,509 689,000 1,196,780
SUBTOTAL  80,881,162 85,284,425 90,250,643
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 19,226,620 19,226,620 0
Transportation Aid 10-3120 4,434,511 4,434,511 0
Special Education Aid 10-3130 8,090,782 8,090,782 0
Bilingual Education 10-3140 94,482 94,482 0
Supplemental Stabilization Aid 10-3172 3,026,369 3,026,369 0
Extraordinary Aid 10-3131 496,378 0 809,350
Consolidated Aid 10-3195 1,240,756 1,240,756 0
Additional Formula Aid 10-3196 1,006,348 2,129,287 0
Other State Aids 10-3XXX 56,472 0 0
Categorical Special Education Aid 10-3132 0 0 5,091,755
Equalization Aid 10-3176 0 0 12,468,378
Categorical Security Aid 10-3177 0 0 876,821
Adjustment Aid 10-3178 0 0 16,459,718
Categorical Transportation Aid 10-3121 0 0 4,116,722
SUBTOTAL  37,672,718 38,242,807 39,822,744
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 55,225 0 40,000
SUBTOTAL  55,225 0 40,000
Adjustment for Prior Year Encumbrances  0 1,112,278 0
Actual Revenues (Over)/Under Expenditures  -974,279 0 0
TOTAL OPERATING BUDGET  117,811,726 125,880,890 133,745,531
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 67,643 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 311,423 311,423 0
Other Restricted Entitlements 20-32XX 690,329 983,470 758,702
TOTAL REVENUES FROM STATE SOURCES  1,001,752 1,294,893 758,702
Revenues from Federal Sources:
Title I 20-4411-4416 1,030,539 971,498 842,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,394,919 2,646,892 2,082,814
Other 20-4XXX 401,589 459,542 421,969
TOTAL REVENUES FROM FEDERAL SOURCES  3,827,047 4,077,932 3,347,283
TOTAL GRANTS AND ENTITLEMENTS  4,896,442 5,372,825 4,105,985
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 3,052,550 2,576,900 2,835,567
TOTAL REVENUES FROM LOCAL SOURCES  3,052,550 2,576,900 2,835,567
Revenues from State Sources:
Debt Service Aid Type II 40-3160 387,685 310,276 417,286
TOTAL LOCAL REPAYMENT OF DEBT  3,440,235 2,887,177 3,252,854
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  3,440,234 2,887,177 3,252,854
TOTAL REVENUES/SOURCES  126,148,402 134,140,892 141,104,370

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX35,632,57237,109,05039,650,568
Special Education 11-2XX-100-XXX14,079,87214,367,39313,365,155
Basic Skills/Remedial 11-230-100-XXX779,4101,044,8191,605,555
Bilingual Education 11-240-100-XXX282,057302,396396,340
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX258,482291,638328,453
School Sponsored Athletics 11-402-100-XXX1,632,6651,660,6891,677,830
Support Services:
Tuition 11-000-100-XXX7,284,4697,442,8236,898,287
Attendance and Social Work Services 11-000-211-XXX609,845686,272653,437
Health Services 11-000-213-XXX1,414,4131,598,8892,305,419
Students - Related & Extraordinary 11-000-216,2171,766,8111,860,4974,147,825
Guidance 11-000-218-XXX1,537,8321,583,0031,618,603
Child Study Teams 11-000-219-XXX2,049,2342,092,0392,298,963
Improvement of Instructional Services 11-000-221-XXX957,694959,0051,263,662
Educational Media Services - School Library 11-000-222-XXX1,242,7371,258,4481,301,506
Instructional Staff Training Services 11-000-223-XXX5,50020,8625,000
General Administration 11-000-230-XXX1,627,8761,881,8431,293,598
School Administration 11-000-240-XXX4,705,9864,930,7954,847,826
Central Svcs & Admin Info Technology 11-000-25X-XXX1,440,3871,472,3311,562,062
Operation and Maintenance of Plant Services 11-000-26X-XXX8,172,2349,329,9399,626,354
Student Transportation Services 11-000-270-XXX8,983,5269,315,52610,148,931
Other Support Services 11-000-290-XXX013,5000
Personal Services - Employee Benefits 11-XXX-XXX-2XX22,309,90125,591,39528,470,222
Food Services 11-000-310-XXX200,000100,0000
Total Support Services Expenditures 64,308,44570,137,16776,441,695
TOTAL GENERAL CURRENT EXPENSE 116,973,503124,913,152133,465,596
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,0007,000
Equipment 12-XXX-XXX-73X168,199265,652200,930
Facilities Acquisition and Construction Services 12-000-4XX-XXX277,912275,0000
TOTAL CAPITAL EXPENDITURES 446,111547,652207,930
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX329,312345,7790
Total Other Special Schools 329,312345,7790
Adult Education - Local:
Instruction 13-602-100-XXX62,80074,30772,005
Total Adult Education - Local 62,80074,30772,005
TOTAL SPECIAL SCHOOLS 392,112420,08672,005
OPERATING BUDGET GRAND TOTAL 117,811,726125,880,890133,745,531
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX67,64300
Instructional Supplement Aid:
Instruction 20-214-100-XXX311,423311,4230
TOTAL INSTRUCTIONAL SUPPLEMENT AID 311,423311,4230
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX44,26243,14736,675
Nonpublic Auxiliary Services 20-XXX-XXX-XXX383,479193,173164,197
Nonpublic Handicapped Services 20-XXX-XXX-XXX144,499406,671345,670
Nonpublic Nursing Services 20-XXX-XXX-XXX58,85759,59950,659
Nonpublic Technology Initiative 20-XXX-XXX-XXX31,47430,88026,248
Other Special Projects 20-XXX-XXX-XXX27,758250,000135,253
Total State Projects 1,001,7521,294,893758,702
Federal Projects:
Title I 20-XXX-XXX-XXX1,030,539971,498842,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,394,9192,646,8922,082,814
Other Special Projects 20-XXX-XXX-XXX401,589459,542421,969
Total Federal Projects 3,827,0474,077,9323,347,283
TOTAL GRANTS AND ENTITLEMENTS 4,896,4425,372,8254,105,985
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,440,2342,887,1773,252,854
TOTAL REPAYMENT OF DEBT 3,440,2342,887,1773,252,854
Total Expenditures 126,148,402134,140,892141,104,370

 

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 Budget3,067,5463,435,6203,576,9211,432,036
  Repayment of Debt1210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve334,052172,923179,923186,923
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,813,9671,649,2561,487,2590
      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 Cost8,8839,2479,69010,08611,269
Total Classroom Instruction5,7736,0116,2786,4887,031
Classroom-Salaries and Benefits5,4415,7125,9076,1086,478
Classroom-General Supplies and Textbooks175155162178210
Classroom-Purchased Services and Other157144209202344
Total Support Services1,0701,1201,2261,2191,731
Support Services-Salaries and Benefits9811,0721,1531,1481,577
Total Administrative Costs839871910971967
Administration-Salaries and Benefits698713740795849
Total Operations and Maintenance of Plant8538749041,0221,107
Operations & Maintenance of Plant-Salary & Ben.502528559585667
Total Food Services Costs28199100
Total Extracurricular Costs199209218224241
Total Equipment Costs2516222519
Employee Benefits as a % of Salaries29.130.232.833.535.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • See attachment

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy88,636,073 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)4,682,741,915 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.8928 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy91,471,640 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)4,682,741,915 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9534 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy88,636,073 (G)
Estimated Equalized Valuation (as of 10/01/2007)12,889,743,222 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6876 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy91,471,640 (J)
Estimated Equalized Valuation (as of 10/01/2007)12,889,743,222 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7096 (L)