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User Friendly Budgets
2008

OCEAN - MANCHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,7522,7422,819
Pupils on Roll Regular Shared-Time716969
spacing
Pupils on Roll - Special Full-Time451452447
Pupils on Roll - Special Shared-Time474545
Private School Placements191919
spacing
Pupils Sent to Other Dists-Spec Ed Prog121835
Pupils Received168161179
Pupils in State Facilities422

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 250,000 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 31,200,923 32,772,653 34,439,117
Tuition 10-1300 1,910,990 2,177,067 2,239,340
Unrestricted Miscellaneous Revenues 10-1XXX 315,780 250,000 300,000
SUBTOTAL  33,427,693 35,199,720 36,978,457
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 739,324 739,324 0
Transportation Aid 10-3120 1,376,992 1,376,992 0
Special Education Aid 10-3130 3,042,069 3,042,069 0
Bilingual Education 10-3140 14,124 14,124 0
Supplemental Stabilization Aid 10-3172 308,736 308,736 0
Extraordinary Aid 10-3131 41,543 0 44,102
Consolidated Aid 10-3195 346,825 346,825 0
Additional Formula Aid 10-3196 178,295 361,939 0
Other State Aids 10-3XXX 40,466 0 0
Categorical Special Education Aid 10-3132 0 0 1,527,527
Categorical Security Aid 10-3177 0 0 303,051
Adjustment Aid 10-3178 0 0 3,237,799
Categorical Transportation Aid 10-3121 0 0 1,536,648
SUBTOTAL  6,088,374 6,190,009 6,649,127
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,449 20,000 40,000
SUBTOTAL  16,449 20,000 40,000
Adjustment for Prior Year Encumbrances  0 81,811 0
Actual Revenues (Over)/Under Expenditures  27,138 0 0
TOTAL OPERATING BUDGET  39,559,654 41,741,540 43,967,584
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,400 32,100 7,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 115,092 115,092 0
Other Restricted Entitlements 20-32XX 6,651 135,500 0
TOTAL REVENUES FROM STATE SOURCES  121,743 250,592 0
Revenues from Federal Sources:
Title I 20-4411-4416 253,432 264,130 209,381
I.D.E.A. Part B (Handicapped) 20-4420-4429 648,271 702,688 597,269
Other 20-4XXX 163,860 139,767 114,015
TOTAL REVENUES FROM FEDERAL SOURCES  1,065,563 1,106,585 920,665
TOTAL GRANTS AND ENTITLEMENTS  1,189,706 1,389,277 927,665
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 1,939 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,744,069 2,119,492 2,137,674
TOTAL REVENUES FROM LOCAL SOURCES  1,744,069 2,119,492 2,137,674
Revenues from State Sources:
Debt Service Aid Type II 40-3160 95,562 99,061 84,327
TOTAL LOCAL REPAYMENT OF DEBT  1,841,570 2,218,553 2,222,001
Actual Revenues (Over)/Under Expenditures  554,927 0 0
TOTAL REPAYMENT OF DEBT  2,396,497 2,218,553 2,222,001
TOTAL REVENUES/SOURCES  43,145,857 45,349,370 47,117,250

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,987,26712,137,47712,886,284
Special Education 11-2XX-100-XXX3,306,8363,523,1473,638,109
Bilingual Education 11-240-100-XXX141,990150,000158,000
Vocational Programs - Local 11-3XX-100-XXX04,0004,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX255,614294,830288,629
School Sponsored Athletics 11-402-100-XXX626,967665,446679,273
Other Instructional Programs 11-4XX-100-XXX893,403772,409854,289
Support Services:
Tuition 11-000-100-XXX1,021,2941,160,4701,066,534
Attendance and Social Work Services 11-000-211-XXX18,56631,50032,700
Health Services 11-000-213-XXX328,571343,263365,100
Students - Related & Extraordinary 11-000-216,217450,646454,806463,065
Guidance 11-000-218-XXX815,625874,331945,000
Child Study Teams 11-000-219-XXX999,3061,212,7371,249,302
Improvement of Instructional Services 11-000-221-XXX582,525642,525694,795
Educational Media Services - School Library 11-000-222-XXX506,934451,695465,306
Instructional Staff Training Services 11-000-223-XXX59,39081,93581,650
General Administration 11-000-230-XXX688,786825,127791,000
School Administration 11-000-240-XXX1,719,9121,691,5001,558,500
Central Svcs & Admin Info Technology 11-000-25X-XXX584,414722,681688,910
Operation and Maintenance of Plant Services 11-000-26X-XXX4,400,4874,683,1994,995,277
Student Transportation Services 11-000-270-XXX2,706,1492,655,8372,907,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,230,5848,161,4228,947,710
Food Services 11-000-310-XXX1,9232,5000
Total Support Services Expenditures 22,115,11223,995,52825,252,349
TOTAL GENERAL CURRENT EXPENSE 39,327,18941,542,83743,760,933
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X179,863198,703206,651
TOTAL CAPITAL EXPENDITURES 179,863198,703206,651
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX52,60200
Total Summer School 52,60200
TOTAL SPECIAL SCHOOLS 52,60200
OPERATING BUDGET GRAND TOTAL 39,559,65441,741,54043,967,584
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,40032,1007,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX85,09285,0920
Support Services 20-214-200-XXX30,00030,0000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 115,092115,0920
Other State Projects:
Instruction 20-217-100-XXX0135,5000
TOTAL TARA USED TO SUPPORT PROGRAMS 0135,5000
Other Special Projects 20-XXX-XXX-XXX6,65100
Total State Projects 121,743250,5920
Federal Projects:
Title I 20-XXX-XXX-XXX253,432264,130209,381
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX648,271702,688597,269
Other Special Projects 20-XXX-XXX-XXX163,860139,767114,015
Total Federal Projects 1,065,5631,106,585920,665
TOTAL GRANTS AND ENTITLEMENTS 1,189,7061,389,277927,665
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,396,4972,218,5532,222,001
TOTAL REPAYMENT OF DEBT 2,396,4972,218,5532,222,001
Total Expenditures 43,145,85745,349,37047,117,250

 

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 Budget861,127909,565993,635833,195
  Repayment of Debt345,050-209,87700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve331,798321,360139,5600
      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 Cost10,63310,86311,38211,70112,051
Total Classroom Instruction6,2666,3766,5876,7296,966
Classroom-Salaries and Benefits6,0426,1156,3646,4986,715
Classroom-General Supplies and Textbooks170192154157176
Classroom-Purchased Services and Other5569697475
Total Support Services1,3831,4261,5761,5941,647
Support Services-Salaries and Benefits1,1561,2061,3471,3571,410
Total Administrative Costs1,1131,1281,1141,2421,154
Administration-Salaries and Benefits9399619211,025955
Total Operations and Maintenance of Plant1,4121,4581,5611,5861,659
Operations & Maintenance of Plant-Salary & Ben.529527597606619
Total Food Services Costs11110
Total Extracurricular Costs326328360366365
Total Equipment Costs7555606162
Employee Benefits as a % of Salaries27.829.232.431.633.6

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
  • MANCHESTER TOWNSHIP:RECREATION FACILITIES
  • GRASS CUTTING
  • PAVING
  • COMPUTER TRAINING
  • SNOW PLOWING
  • RECYCLING PROGRAM.
  • SAIF INSURANCE JIFF.
  • TRANSPORTATION JOINTURES:LAKEHURST,JACKSON,TOMS RIVER
  • CENTRAL REGIONAL.
  • M.O.E.S.C.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,439,117 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,152,824,758 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5997 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,576,791 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,152,824,758 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6990 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,439,117 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,675,555,147 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7366 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,576,791 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,675,555,147 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7823 (L)