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User Friendly Budgets
2008

OCEAN - LITTLE EGG HARBOR TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,4741,4581,617
spacing
Pupils on Roll - Special Full-Time228217223
Private School Placements220
spacing
Pupils Sent to Contracted Preschool Prog0023
Pupils Sent to Other Dists-Spec Ed Prog013
Pupils Received021

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,017,411 1,160,375
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 150,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 90,000
Withdrawal from Maint. Reserve 10-310 0 0 100,000
Transfers from Other Funds 10-5200 139,743 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,298,508 9,596,284 9,741,177
Tuition 10-1300 17,154 31,552 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 11,544 8,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 716,143 187,293 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 195,000 102,000
SUBTOTAL  10,043,349 10,018,129 9,874,177
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,871,332 3,871,332 0
Transportation Aid 10-3120 844,838 844,838 0
Special Education Aid 10-3130 3,326,104 3,326,104 0
Bilingual Education 10-3140 42,967 42,967 0
Extraordinary Aid 10-3131 90,583 0 296,286
Consolidated Aid 10-3195 166,296 166,296 0
Additional Formula Aid 10-3196 0 289,162 0
Other State Aids 10-3XXX 2,867 647,413 0
Categorical Special Education Aid 10-3132 0 0 762,380
Equalization Aid 10-3176 0 0 5,429,322
Categorical Security Aid 10-3177 0 0 253,362
Adjustment Aid 10-3178 0 0 2,983,581
Categorical Transportation Aid 10-3121 0 0 738,979
SUBTOTAL  8,344,987 9,188,112 10,463,910
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,226 1,000 1,000
SUBTOTAL  1,226 1,000 1,000
Adjustment for Prior Year Encumbrances  0 788,338 0
Actual Revenues (Over)/Under Expenditures  -59,550 0 0
TOTAL OPERATING BUDGET  18,469,755 21,012,990 21,839,462
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,641 5,936 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 851,768 851,768 0
Demonstrably Effective Program Aid 20-3212 535,424 535,424 0
Preschool Education Aid 20-3218 0 0 2,632,461
Other Restricted Entitlements 20-32XX 929 71,906 0
TOTAL REVENUES FROM STATE SOURCES  1,388,121 1,459,098 2,632,461
Revenues from Federal Sources:
Title I 20-4411-4416 400,436 428,993 257,513
Title VI 20-4417-4418 0 0 2,512
I.D.E.A. Part B (Handicapped) 20-4420-4429 342,005 455,955 336,161
Other 20-4XXX 124,110 2,367 74,511
TOTAL REVENUES FROM FEDERAL SOURCES  866,551 887,315 670,697
TOTAL GRANTS AND ENTITLEMENTS  2,289,313 2,352,349 3,303,158
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 50,900 302,590
Transfers from Other Funds 40-5200 48,830 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 391,217 334,494 731,417
Miscellaneous 40-1XXX 2,590 0 0
TOTAL REVENUES FROM LOCAL SOURCES  393,807 334,494 731,417
Revenues from State Sources:
Debt Service Aid Type II 40-3160 329,797 323,371 967,381
TOTAL LOCAL REPAYMENT OF DEBT  772,434 708,765 2,001,388
Actual Revenues (Over)/Under Expenditures  -50,229 0 0
TOTAL REPAYMENT OF DEBT  722,205 708,765 2,001,388
TOTAL REVENUES/SOURCES  21,481,273 24,074,104 27,144,008

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,916,6135,092,7166,088,910
Special Education 11-2XX-100-XXX1,972,1432,090,6881,992,376
Basic Skills/Remedial 11-230-100-XXX118,380185,587339,165
Bilingual Education 11-240-100-XXX53,39559,29362,114
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,03557,47840,490
School Sponsored Athletics 11-402-100-XXX002,880
Community Services Programs/Operations 11-800-330-XXX32,84100
Support Services:
Tuition 11-000-100-XXX109,149133,129133,519
Attendance and Social Work Services 11-000-211-XXX33,96334,73436,794
Health Services 11-000-213-XXX240,113264,294266,159
Students - Related & Extraordinary 11-000-216,217550,311569,828916,368
Guidance 11-000-218-XXX140,227137,950140,750
Child Study Teams 11-000-219-XXX454,588537,726529,792
Improvement of Instructional Services 11-000-221-XXX449,008486,706506,984
Educational Media Services - School Library 11-000-222-XXX224,464244,315243,017
Instructional Staff Training Services 11-000-223-XXX189,751169,88852,083
General Administration 11-000-230-XXX631,274664,200611,143
School Administration 11-000-240-XXX539,958613,926693,433
Central Svcs & Admin Info Technology 11-000-25X-XXX541,222629,643593,249
Operation and Maintenance of Plant Services 11-000-26X-XXX1,704,5621,830,1551,767,695
Student Transportation Services 11-000-270-XXX1,489,6511,687,3801,815,884
Deposit to Current Expense Emergency Reserve 10-6070187,2930
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,849,4824,643,2344,903,257
Food Services 11-000-310-XXX020,0000
Total Support Services Expenditures 11,147,72312,667,10813,210,127
TOTAL GENERAL CURRENT EXPENSE 18,281,13020,340,16321,736,062
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,0001,000
Equipment 12-XXX-XXX-73X131,31816,777102,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX57,307648,0500
TOTAL CAPITAL EXPENDITURES 188,625672,827103,400
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 18,469,75521,012,99021,839,462
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,6415,9360
Early Childhood Program Aid:
Instruction 20-211-100-XXX724,220683,6461,082,346
Support Services 20-211-200-XXX127,548168,1221,490,115
Facilities Acquisition and Construction Services 20-211-400-XXX0060,000
TOTAL EARLY CHILDHOOD PROGRAM AID 851,768851,7682,632,461
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX484,480484,4800
Support Services 20-212-200-XXX50,94450,9440
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 535,424535,4240
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX92971,9060
Total State Projects 1,388,1211,459,0982,632,461
Federal Projects:
Title I 20-XXX-XXX-XXX400,436428,993257,513
Title VI 20-XXX-XXX-XXX002,512
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX342,005455,955336,161
Other Special Projects 20-XXX-XXX-XXX124,1102,36774,511
Total Federal Projects 866,551887,315670,697
TOTAL GRANTS AND ENTITLEMENTS 2,289,3132,352,3493,303,158
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX722,205708,7652,001,388
TOTAL REPAYMENT OF DEBT 722,205708,7652,001,388
Total Expenditures 21,481,27324,074,10427,144,008

 

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 Budget614,171647,264534,971297,678
  Repayment of Debt3,26153,490302,5900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve293,01592,559100,55911,559
      Adult Education Programs0000
      Maintenance Reserve100,000100,000100,0000
      Legal Reserve2,157,0151,753,200923,0820
      Tuition Reserve0000
      Current Expense Emergency Reserve00187,29337,293
  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 Cost10,32510,67010,74311,77211,981
Total Classroom Instruction6,1656,4486,5076,9817,177
Classroom-Salaries and Benefits5,8266,1086,2626,6526,888
Classroom-General Supplies and Textbooks282243179252229
Classroom-Purchased Services and Other5697667761
Total Support Services1,6861,7531,8241,9912,275
Support Services-Salaries and Benefits1,3631,5821,6671,8252,115
Total Administrative Costs1,3931,2521,2241,4621,346
Administration-Salaries and Benefits1,0739539571,1641,096
Total Operations and Maintenance of Plant9901,1531,1311,2641,135
Operations & Maintenance of Plant-Salary & Ben.522571570615607
Total Food Services Costs30011120
Total Extracurricular Costs5232344833
Total Equipment Costs22278101088
Employee Benefits as a % of Salaries32.834.437.938.540.3

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
  • The district is involved in various shared services and purchasing con-
  • sortiums. In addition, the district continues to pursue additional
  • agreements. LEHT BOE participates in the following agreements:
  • LEH Township - provides snow plowing services
  • LEH Township - joint grant agreement for security cameras/Cops In Schools
  • Sterling HS - S. Jersey Technical Partnership - technology needs
  • Pittsgrove HS - paper and office supply consortium
  • MOESC - transportation jointure and supply/toner consortium
  • Ocean County - Interlocal Agreement for warning lights on Rte 539
  • ACT - joint bid for phone service
  • ACES - joint bid for electric and gas service
  • ED DATA - joint bid for student supplies and skilled trades
  • Ocean County - use of OC bid portal (items pre-bid)
  • Insurance - SAIF joint purchasing of insurance through consortium
  • Special Education Contracts - sending and recieving contracts in place
  • LEH Township- provides two School Resource Officers
  • LEH Township - provides recycling pick-up service
  • S.Jersey Food Co-op - consortium for grocery item purchasing for cafe
  • Lacey BOE - consortium for mil, bread and dairy item purchasing for cafe
  • Stafford Twp. BOE - purchasing consortium for Balanced Leadership -
  • Administrator professional development

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,741,177 (A)
Estimated Net Taxable Valuation (as of 02/20/2008)3,173,021,725 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3070 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,472,594 (D)
Estimated Net Taxable Valuation (as of 02/20/2008)3,173,021,725 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3301 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,741,177 (G)
Estimated Equalized Valuation (as of 03/05/2008)3,096,156,764 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3146 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,472,594 (J)
Estimated Equalized Valuation (as of 03/05/2008)3,096,156,764 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3382 (L)