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User Friendly Budgets
2008

OCEAN - OCEAN COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time278317403
Pupils on Roll Regular Shared-Time888907902
Pupils on Roll Reg Accr. Adult High Sch200
spacing
Pupils on Roll - Special Full-Time151815
Pupils on Roll - Special Shared-Time728703760
Post-Secondary - Full Time463403485

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 130,781 94,593
Withdrawal from Cap Res-for Local Share 10-307 0 583,202 0
Revenues from Local Sources:
County Tax Levy 10-1210 14,228,528 15,651,381 16,777,436
Tuition from LEAs 10-1310 1,094,074 187,000 209,000
Interest Earned on Capital Reserve Funds 10-1XXX 29,395 0 350
Other Restricted Miscellaneous Revenues 10-1XXX 0 960,000 951,000
Unrestricted Miscellaneous Revenues 10-1XXX 520,296 400,000 399,651
SUBTOTAL  15,872,293 17,198,381 18,337,437
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,278,726 1,278,726 0
Special Education Aid 10-3130 1,199,588 1,199,588 0
Stabilization Aid 10-3171 9,220 9,220 0
County Vocational Education Program Aid 10-3180 1,944,382 1,944,382 0
Aid for Adult and Post-Graduate Programs 10-3191 0 2,220 0
Post-Secondary Vocational Program Aid 10-3192 1,029,890 1,029,890 0
Consolidated Aid 10-3195 0 114,987 0
Additional Formula Aid 10-3196 0 343,974 0
Other State Aids 10-3XXX 362,165 78,899 0
Categorical Special Education Aid 10-3132 0 0 581,340
Equalization Aid 10-3176 0 0 2,061,575
Categorical Security Aid 10-3177 0 0 76,955
Adjustment Aid 10-3178 0 0 3,435,224
SUBTOTAL  5,823,971 6,001,886 6,155,094
Adjustment for Prior Year Encumbrances  0 425,444 0
Actual Revenues (Over)/Under Expenditures  213,206 0 0
TOTAL OPERATING BUDGET  21,909,470 24,339,694 24,587,124
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 464,873 450,000 468,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 32,520 32,520 0
Other Restricted Entitlements 20-32XX 26,563 0 0
TOTAL REVENUES FROM STATE SOURCES  59,083 32,520 0
Revenues from Federal Sources:
Title I 20-4411-4416 169,562 106,525 140,000
Other 20-4XXX 508,890 430,000 488,000
TOTAL REVENUES FROM FEDERAL SOURCES  678,452 536,525 628,000
TOTAL GRANTS AND ENTITLEMENTS  1,202,408 1,019,045 1,096,000
TOTAL REVENUES/SOURCES  23,111,878 25,358,739 25,683,124

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,127,5382,531,6082,965,717
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX185,773168,063197,800
Support Services:
Attendance and Social Work Services 11-000-211-XXX37,29839,10040,681
Health Services 11-000-213-XXX360,964385,686401,190
Guidance 11-000-218-XXX296,659313,427324,790
Child Study Teams 11-000-219-XXX343,864374,384424,387
Educational Media Services - School Library 11-000-222-XXX163,38582,931113,500
General Administration 11-000-230-XXX698,479732,877728,561
School Administration 11-000-240-XXX1,936,7142,017,9761,995,567
Central Svcs & Admin Info Technology 11-000-25X-XXX801,200831,889748,723
Operation and Maintenance of Plant Services 11-000-26X-XXX2,062,1812,183,0322,165,862
Student Transportation Services 11-000-270-XXX189,943169,300184,300
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,444,9452,975,0603,054,082
Total Support Services Expenditures 9,335,63210,105,66210,181,643
TOTAL GENERAL CURRENT EXPENSE 16,893,00518,380,70019,178,163
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400350
Equipment 12-XXX-XXX-73X282,355424,278473,650
Facilities Acquisition and Construction Services 12-000-4XX-XXX355,50073,2900
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310583,2020
TOTAL CAPITAL EXPENDITURES 637,8551,080,770474,000
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX3,85000
Support Services 13-602-200-XXX03,9004,000
Total Adult Education - Local 3,8503,9004,000
Vocational Evening - Local:
Instruction 13-629-100-XXX320,504341,415341,000
Support Services 13-629-200-XXX3,122,5403,490,0733,599,110
Total Vocational Evening - Local 3,443,0443,831,4883,940,110
TOTAL SPECIAL SCHOOLS 4,378,6104,878,2244,934,961
OPERATING BUDGET GRAND TOTAL 21,909,47024,339,69424,587,124
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX464,873450,000468,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX32,52000
Support Services 20-214-200-XXX032,5200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 32,52032,5200
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX26,56300
Total State Projects 59,08332,5200
Federal Projects:
Title I 20-XXX-XXX-XXX169,562106,525140,000
Other Special Projects 20-XXX-XXX-XXX508,890430,000488,000
Total Federal Projects 678,452536,525628,000
TOTAL GRANTS AND ENTITLEMENTS 1,202,4081,019,0451,096,000
REPAYMENT OF DEBT
Total Expenditures 23,111,87825,358,73925,683,124

 

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 Budget1,214,1631,314,5681,314,5681,314,568
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve573,202602,59719,39519,745
      Adult Education Programs0000
      Maintenance Reserve86,61086,61086,61086,610
      Legal Reserve224,769225,37494,5930
      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 Cost11,35412,64811,25412,50011,525
Total Classroom Instruction7,3368,0606,7057,3267,023
Classroom-Salaries and Benefits6,4427,2695,9756,4896,323
Classroom-General Supplies and Textbooks750700668763618
Classroom-Purchased Services and Other14491627481
Total Support Services9381,0021,0231,1491,027
Support Services-Salaries and Benefits8328659401,006919
Total Administrative Costs2,2482,6122,5612,8372,437
Administration-Salaries and Benefits1,6702,0071,9952,2071,906
Total Operations and Maintenance of Plant1,2041,5101,3461,5401,360
Operations & Maintenance of Plant-Salary & Ben.379443483537486
Total Food Services Costs00000
Total Extracurricular Costs10013399109114
Total Equipment Costs219202126275273
Employee Benefits as a % of Salaries25.226.831.230.429.5

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.