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User Friendly Budgets
2008

OCEAN - OCEAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time483464487
spacing
Pupils on Roll - Special Full-Time747979
Private School Placements101016
spacing
Pupils Sent to Other Districts-Reg Prog417403408
Pupils Sent to Other Dists-Spec Ed Prog108105107
Pupils Received200
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,013,844 1,204,728
Revenues from Local Sources:
Local Tax Levy 10-1210 8,215,031 8,654,519 9,000,700
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,730
Unrestricted Miscellaneous Revenues 10-1XXX 265,417 40,000 40,000
SUBTOTAL  8,480,448 8,694,519 9,042,430
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,746,670 3,746,670 0
Transportation Aid 10-3120 535,777 535,777 0
Special Education Aid 10-3130 1,431,570 1,431,570 0
Stabilization Aid 10-3171 969,725 969,725 0
Extraordinary Aid 10-3131 10,541 0 10,977
Consolidated Aid 10-3195 127,481 127,481 0
Additional Formula Aid 10-3196 176,404 386,779 0
Other State Aids 10-3XXX 2,501 118,004 0
Categorical Special Education Aid 10-3132 0 0 496,855
Equalization Aid 10-3176 0 0 764,828
Categorical Security Aid 10-3177 0 0 104,291
Adjustment Aid 10-3178 0 0 5,891,061
Categorical Transportation Aid 10-3121 0 0 292,100
SUBTOTAL  7,000,669 7,316,006 7,560,112
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,162 0 0
SUBTOTAL  4,162 0 0
Adjustment for Prior Year Encumbrances  0 154,159 0
Actual Revenues (Over)/Under Expenditures  10,894 0 0
TOTAL OPERATING BUDGET  15,496,173 17,178,528 17,807,270
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,000 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 24,879 24,879 0
TOTAL REVENUES FROM STATE SOURCES  24,879 24,879 0
Revenues from Federal Sources:
Title I 20-4411-4416 95,753 50,403 42,843
I.D.E.A. Part B (Handicapped) 20-4420-4429 254,790 251,155 213,482
Other 20-4XXX 62,610 8,042 6,836
TOTAL REVENUES FROM FEDERAL SOURCES  413,153 309,600 263,161
TOTAL GRANTS AND ENTITLEMENTS  441,032 334,479 263,161
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,429 125,174
Revenues from Local Sources:
Local Tax Levy 40-1210 220,883 371,062 258,094
Miscellaneous 40-1XXX 137,602 0 0
TOTAL REVENUES FROM LOCAL SOURCES  358,485 371,062 258,094
Revenues from State Sources:
Debt Service Aid Type II 40-3160 168,166 319,559 333,086
TOTAL LOCAL REPAYMENT OF DEBT  526,651 703,050 716,354
Actual Revenues (Over)/Under Expenditures  -137,602 0 0
TOTAL REPAYMENT OF DEBT  389,049 703,050 716,354
TOTAL REVENUES/SOURCES  16,326,254 18,216,057 18,786,785

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,270,0302,510,9792,702,468
Special Education 11-2XX-100-XXX1,078,0861,143,3311,208,829
Basic Skills/Remedial 11-230-100-XXX45,825135,979147,086
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,68813,00025,513
Support Services:
Tuition 11-000-100-XXX6,909,8367,870,4348,129,319
Attendance and Social Work Services 11-000-211-XXX17,41319,13520,995
Health Services 11-000-213-XXX105,685108,582114,068
Students - Related & Extraordinary 11-000-216,217251,231229,972217,378
Guidance 11-000-218-XXX98,186103,454107,592
Child Study Teams 11-000-219-XXX329,314344,009364,489
Improvement of Instructional Services 11-000-221-XXX10,00428,86625,100
Educational Media Services - School Library 11-000-222-XXX82,966123,940143,940
Instructional Staff Training Services 11-000-223-XXX4,86815,78015,250
General Administration 11-000-230-XXX258,540251,838261,806
School Administration 11-000-240-XXX269,066280,216292,314
Central Svcs & Admin Info Technology 11-000-25X-XXX186,294184,616191,305
Operation and Maintenance of Plant Services 11-000-26X-XXX834,9951,046,7631,025,920
Student Transportation Services 11-000-270-XXX633,984924,991940,111
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,342,6861,654,8951,682,557
Food Services 11-000-310-XXX121,000126,000126,000
Total Support Services Expenditures 11,456,06813,313,49113,658,144
TOTAL GENERAL CURRENT EXPENSE 14,873,69717,116,78017,742,040
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,730
Equipment 12-XXX-XXX-73X97,82956,67263,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX524,6475,0760
TOTAL CAPITAL EXPENDITURES 622,47661,74865,230
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 15,496,17317,178,52817,807,270
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,00000
Instructional Supplement Aid:
Instruction 20-214-100-XXX24,87924,8790
TOTAL INSTRUCTIONAL SUPPLEMENT AID 24,87924,8790
Other State Projects:
Total State Projects 24,87924,8790
Federal Projects:
Title I 20-XXX-XXX-XXX95,75350,40342,843
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX254,790251,155213,482
Other Special Projects 20-XXX-XXX-XXX62,6108,0426,836
Total Federal Projects 413,153309,600263,161
TOTAL GRANTS AND ENTITLEMENTS 441,032334,479263,161
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX389,049703,050716,354
TOTAL REPAYMENT OF DEBT 389,049703,050716,354
Total Expenditures 16,326,25418,216,05718,786,785

 

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 Budget414,877320,494320,464320,464
  Repayment of Debt1137,603125,1740
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve342,935172,014172,014173,744
      Adult Education Programs0000
      Maintenance Reserve205,500255,500255,500255,500
      Legal Reserve1,775,4822,218,5421,204,7280
      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 Cost14,37313,35614,72715,37115,323
Total Classroom Instruction8,5457,8188,6609,0389,009
Classroom-Salaries and Benefits7,8777,3948,0158,3108,261
Classroom-General Supplies and Textbooks525376534600639
Classroom-Purchased Services and Other14349111128109
Total Support Services1,9912,0092,1932,2752,222
Support Services-Salaries and Benefits1,7001,7251,9251,9911,976
Total Administrative Costs1,6381,5871,6131,6781,634
Administration-Salaries and Benefits1,3841,3351,4311,4771,423
Total Operations and Maintenance of Plant1,9201,6481,9902,0931,955
Operations & Maintenance of Plant-Salary & Ben.626604657684641
Total Food Services Costs214220225232223
Total Extracurricular Costs5355243158
Total Equipment Costs15517890104112
Employee Benefits as a % of Salaries28.327.831.83228.6

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
  • 1) Sending/Receiving relationship with Southern Regional for our 7-12
  • grade students.
  • 2) Transportation Jointure with Southern Regional for all to & from runs.
  • 3) Transportation Jointure with MOESC for some out of district runs.
  • 4) Sending students to Buringling Co. Spec. Services School District on
  • tuition bases.
  • 5) Send students to Performing Acts Academy.
  • 6) Go out to bid with Educational Data Service to bid school supplies.
  • 7) Jointure with South Jersey Food Co-Op for all food.
  • 8) Jointure with Lacey Township School District to bid for milk, milk
  • products and bread.
  • 9) Informal agreement with Ocean Township to do all trash removal.
  • 10) Informal agreement with Ocean Township to do recycling.
  • 11) Informal agreement with Ocean Township to do snow removal.
  • 12) Formal agreement with Ocean Township to purchase gasoline.
  • 13) Formal agreement with Barnegat Township School District to share
  • costs for a technology person.
  • 14) Agreement with ACT Program to bid for local and long-distance phone
  • service.
  • 15) Agreement with ACE Program to bid for natural gas.
  • 16) Agreement with MOESC to bid for electricity.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,000,700 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,261,091,724 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7137 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,258,794 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,261,091,724 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7342 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,000,700 (G)
Estimated Equalized Valuation (as of 01/01/2008)1,436,424,732 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6266 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,258,794 (J)
Estimated Equalized Valuation (as of 01/01/2008)1,436,424,732 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6446 (L)