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User Friendly Budgets
2008

OCEAN - LONG BEACH ISLAND

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time214231237
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Pupils on Roll - Special Full-Time342727
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Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog433

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 389,004 154,185
Revenues from Local Sources:
Local Tax Levy 10-1210 5,172,983 5,324,012 5,483,732
Interest Earned on Capital Reserve Funds 10-1XXX 23,440 5,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 95,243 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 16,106 60,000 50,000
SUBTOTAL  5,307,772 5,389,012 5,538,732
Revenues from State Sources:
Transportation Aid 10-3120 26,421 26,421 0
Special Education Aid 10-3130 407,576 407,576 0
Bilingual Education 10-3140 17,412 17,412 0
Extraordinary Aid 10-3131 5,729 0 19,491
Consolidated Aid 10-3195 29,719 29,719 0
Additional Formula Aid 10-3196 0 14,867 0
Categorical Special Education Aid 10-3132 0 0 109,630
Categorical Security Aid 10-3177 0 0 22,121
Adjustment Aid 10-3178 0 0 305,352
Categorical Transportation Aid 10-3121 0 0 74,297
SUBTOTAL  486,857 495,995 530,891
Adjustment for Prior Year Encumbrances  0 181,654 0
Actual Revenues (Over)/Under Expenditures  -165,729 0 0
TOTAL OPERATING BUDGET  5,628,900 6,455,665 6,223,808
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 14,433 14,433 0
Other Restricted Entitlements 20-32XX 325 0 0
TOTAL REVENUES FROM STATE SOURCES  14,758 14,433 0
Revenues from Federal Sources:
Title I 20-4411-4416 28,767 23,280 18,625
I.D.E.A. Part B (Handicapped) 20-4420-4429 71,169 70,954 56,763
Other 20-4XXX 25,600 25,431 21,156
TOTAL REVENUES FROM FEDERAL SOURCES  125,536 119,665 96,544
TOTAL GRANTS AND ENTITLEMENTS  140,294 134,098 96,544
TOTAL REVENUES/SOURCES  5,769,194 6,589,763 6,320,352

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,869,5782,018,9372,003,591
Special Education 11-2XX-100-XXX280,317365,250365,001
Basic Skills/Remedial 11-230-100-XXX80,412163,066141,740
Bilingual Education 11-240-100-XXX1,1693,0000
Community Services Programs/Operations 11-800-330-XXX5,8855,0009,000
Support Services:
Tuition 11-000-100-XXX91,904145,000141,300
Attendance and Social Work Services 11-000-211-XXX19,84521,50021,946
Health Services 11-000-213-XXX96,026107,100114,310
Students - Related & Extraordinary 11-000-216,21787,793137,450135,799
Guidance 11-000-218-XXX19,86022,67922,450
Child Study Teams 11-000-219-XXX179,760206,952136,514
Improvement of Instructional Services 11-000-221-XXX69,84680,35080,929
Educational Media Services - School Library 11-000-222-XXX92,08295,50070,100
Instructional Staff Training Services 11-000-223-XXX53,93523,38838,500
General Administration 11-000-230-XXX145,225129,454122,041
School Administration 11-000-240-XXX113,01799,277106,226
Central Svcs & Admin Info Technology 11-000-25X-XXX121,855125,050115,208
Operation and Maintenance of Plant Services 11-000-26X-XXX671,662795,563761,187
Student Transportation Services 11-000-270-XXX348,101384,900353,605
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,066,6981,167,3791,213,500
Food Services 11-000-310-XXX131,251126,000120,861
Total Support Services Expenditures 3,308,8603,667,5423,554,476
TOTAL GENERAL CURRENT EXPENSE 5,546,2216,222,7956,073,808
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X67,604182,84555,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,07545,02590,000
TOTAL CAPITAL EXPENDITURES 82,679232,870150,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,628,9006,455,6656,223,808
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX14,43314,4330
TOTAL INSTRUCTIONAL SUPPLEMENT AID 14,43314,4330
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX32500
Total State Projects 14,75814,4330
Federal Projects:
Title I 20-XXX-XXX-XXX28,76723,28018,625
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX71,16970,95456,763
Other Special Projects 20-XXX-XXX-XXX25,60025,43121,156
Total Federal Projects 125,536119,66596,544
TOTAL GRANTS AND ENTITLEMENTS 140,294134,09896,544
REPAYMENT OF DEBT
Total Expenditures 5,769,1946,589,7636,320,352

 

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 Budget124,216505,029255,029118,756
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve515,486538,927543,927548,927
      Adult Education Programs0000
      Maintenance Reserve0300,000300,000300,000
      Legal Reserve830,717156,91617,9120
      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 Cost19,20820,30721,06622,12121,113
Total Classroom Instruction10,68011,47812,25312,74012,434
Classroom-Salaries and Benefits9,71410,57011,08811,52111,407
Classroom-General Supplies and Textbooks608475786825686
Classroom-Purchased Services and Other358433379394341
Total Support Services2,8173,1753,2693,4403,018
Support Services-Salaries and Benefits2,5902,9562,9593,0742,603
Total Administrative Costs1,7311,8741,6151,7231,651
Administration-Salaries and Benefits1,3001,5061,3921,4461,440
Total Operations and Maintenance of Plant3,3412,9883,1533,4133,239
Operations & Maintenance of Plant-Salary & Ben.1,2271,3321,3041,3541,389
Total Food Services Costs417521470488458
Total Extracurricular Costs270000
Total Equipment Costs157268253709208
Employee Benefits as a % of Salaries3132.132.132.134.5

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
  • 1. EJ School Garbage Removal - Surf City
  • 2. Electric purchasing cooperative - ACES
  • 3. EJ School Snow removal - Surf City
  • 4. LBI School snow removal - Ship Bottom
  • 5. Special needs program - Stafford BOE
  • 6. Summer Bus rentals - Various Districts
  • 7. Cafeteria food & supplies - Lacey CO-OP
  • 8. Title III consortium - Stafford BOE
  • 9. Attendance officers - Surf City/Ship Bottom/Barnegat Light/Harvey Ceda
  • rs/Long Beach
  • 10. Ink Cartridge purchasing cooperative - MOESC
  • 11. Computer Technician - Stafford BOE
  • 12. Extended School Year program - Stafford BOE
  • 13. ETTC - Stockton College
  • 14. AVA - County of Ocean
  • 15. DARE program - Ship Bottom
  • 16. Literal Society - Various

 

Estimated Tax Rate Information
BARNEGAT LIGHT BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy466,186 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)1,072,238,936 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0435 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy466,186 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)1,072,238,936 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0435 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy466,186 (G)
Estimated Equalized Valuation (as of 03/01/2008)1,239,121,239 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy466,186 (J)
Estimated Equalized Valuation (as of 03/01/2008)1,239,121,239 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0376 (L)
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HARVEY CEDARS BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy531,199 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)1,367,870,325 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0388 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy531,199 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)1,367,870,325 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0388 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy531,199 (G)
Estimated Equalized Valuation (as of 03/01/2008)1,411,896,720 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy531,199 (J)
Estimated Equalized Valuation (as of 03/01/2008)1,411,896,720 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0376 (L)
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LONG BEACH TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,296,716 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)7,390,757,456 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0446 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,296,716 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)7,390,757,456 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0446 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,296,716 (G)
Estimated Equalized Valuation (as of 03/01/2008)8,759,327,277 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,296,716 (J)
Estimated Equalized Valuation (as of 03/01/2008)8,759,327,277 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0376 (L)
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SHIP BOTTOM BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy509,944 (A)
Estimated Net Taxable Valuation (as of 01/31/2008)1,089,467,985 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0468 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy509,944 (D)
Estimated Net Taxable Valuation (as of 01/31/2008)1,089,467,985 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0468 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy509,944 (G)
Estimated Equalized Valuation (as of 03/01/2008)1,355,674,058 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy509,944 (J)
Estimated Equalized Valuation (as of 03/01/2008)1,355,674,058 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0376 (L)
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SURF CITY BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy679,687 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)1,509,858,478 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0450 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy679,687 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)1,509,858,478 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0450 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy679,687 (G)
Estimated Equalized Valuation (as of 03/01/2008)1,806,778,325 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0376 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy679,687 (J)
Estimated Equalized Valuation (as of 03/01/2008)1,806,778,325 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0376 (L)