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User Friendly Budgets
2008

OCEAN - PINELANDS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,4701,4351,435
Pupils on Roll Regular Shared-Time604651
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Pupils on Roll - Special Full-Time370359373
Pupils on Roll - Special Shared-Time464545
Private School Placements19170
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Pupils Sent to Other Dists-Spec Ed Prog111135
Pupils in State Facilities342

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 629,482 1,313,578
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 100,063 0
Transfers from Other Funds 10-5200 33,331 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,766,460 15,390,425 16,006,042
Interest Earned on Capital Reserve Funds 10-1XXX 100 0 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 213,999 120,000 120,000
SUBTOTAL  14,980,559 15,510,425 16,136,042
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,976,631 7,976,631 0
Transportation Aid 10-3120 703,410 703,410 0
Special Education Aid 10-3130 1,679,040 1,679,040 0
Bilingual Education 10-3140 12,758 12,758 0
Stabilization Aid 10-3171 308,961 308,961 0
Extraordinary Aid 10-3131 39,814 0 44,035
Consolidated Aid 10-3195 213,296 213,296 0
Additional Formula Aid 10-3196 336,373 682,837 0
Other State Aids 10-3XXX 5,654 0 0
Categorical Special Education Aid 10-3132 0 0 943,421
Equalization Aid 10-3176 0 0 8,722,246
Categorical Security Aid 10-3177 0 0 246,678
Adjustment Aid 10-3178 0 0 1,800,370
Categorical Transportation Aid 10-3121 0 0 654,017
SUBTOTAL  11,275,937 11,576,933 12,410,767
Adjustment for Prior Year Encumbrances  0 298,603 0
Actual Revenues (Over)/Under Expenditures  -809,479 0 0
TOTAL OPERATING BUDGET  25,480,348 28,115,506 29,860,387
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 219,435 219,435 0
Instructional Supplement Aid 20-3214 98,891 98,891 0
Other Restricted Entitlements 20-32XX 657,722 500,000 579,861
TOTAL REVENUES FROM STATE SOURCES  976,048 818,326 579,861
Revenues from Federal Sources:
Title I 20-4411-4416 175,195 180,000 142,654
Title VI 20-4417-4418 0 2,400 5,408
I.D.E.A. Part B (Handicapped) 20-4420-4429 436,024 450,727 383,118
Vocational Education 20-4430 0 35,000 0
Other 20-4XXX 149,486 0 43,915
TOTAL REVENUES FROM FEDERAL SOURCES  760,705 668,127 575,095
TOTAL GRANTS AND ENTITLEMENTS  1,736,753 1,486,453 1,154,956
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,202 0
Revenues from Local Sources:
Local Tax Levy 40-1210 267,252 273,900 644,747
TOTAL REVENUES FROM LOCAL SOURCES  267,252 273,900 644,747
Revenues from State Sources:
Debt Service Aid Type II 40-3160 287,735 305,564 837,916
TOTAL LOCAL REPAYMENT OF DEBT  554,987 589,666 1,482,663
Actual Revenues (Over)/Under Expenditures  26,129 0 0
TOTAL REPAYMENT OF DEBT  581,116 589,666 1,482,663
TOTAL REVENUES/SOURCES  27,798,217 30,191,625 32,498,006

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,917,5577,295,0538,311,929
Special Education 11-2XX-100-XXX3,113,2573,397,0363,424,888
Basic Skills/Remedial 11-230-100-XXX104,075115,580121,675
Bilingual Education 11-240-100-XXX24,05350,23227,387
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX108,939145,830135,514
School Sponsored Athletics 11-402-100-XXX747,577803,888721,098
Community Services Programs/Operations 11-800-330-XXX159,849187,435180,452
Support Services:
Tuition 11-000-100-XXX880,2961,001,9481,290,478
Attendance and Social Work Services 11-000-211-XXX145,427112,591114,927
Health Services 11-000-213-XXX140,786158,938213,853
Students - Related & Extraordinary 11-000-216,217327,511320,733336,407
Guidance 11-000-218-XXX595,127742,922828,674
Child Study Teams 11-000-219-XXX658,517747,780707,826
Improvement of Instructional Services 11-000-221-XXX421,460587,385749,298
Educational Media Services - School Library 11-000-222-XXX398,869417,987469,328
Instructional Staff Training Services 11-000-223-XXX11,19632,21067,825
General Administration 11-000-230-XXX565,557615,575536,653
School Administration 11-000-240-XXX1,007,3011,101,9061,244,024
Central Svcs & Admin Info Technology 11-000-25X-XXX529,386533,135489,510
Operation and Maintenance of Plant Services 11-000-26X-XXX2,545,0802,965,5802,908,887
Student Transportation Services 11-000-270-XXX1,810,1942,035,2322,090,727
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,064,7874,449,3514,540,046
Total Support Services Expenditures 14,101,49415,823,27316,588,463
TOTAL GENERAL CURRENT EXPENSE 25,276,80127,818,32729,511,406
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040100,0630
Interest Earned on Capital Reserve 10-6040010,000
Equipment 12-XXX-XXX-73X67,916176,462323,981
Facilities Acquisition and Construction Services 12-000-4XX-XXX124,3565,6540
TOTAL CAPITAL EXPENDITURES 192,272282,179333,981
SPECIAL SCHOOLS
Adult Education - Local:
Support Services 13-602-200-XXX11,27515,00015,000
Total Adult Education - Local 11,27515,00015,000
TOTAL SPECIAL SCHOOLS 11,27515,00015,000
OPERATING BUDGET GRAND TOTAL 25,480,34828,115,50629,860,387
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX151,156151,1560
Support Services 20-212-200-XXX68,27968,2790
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 219,435219,4350
Instructional Supplement Aid:
Instruction 20-214-100-XXX98,89198,8910
TOTAL INSTRUCTIONAL SUPPLEMENT AID 98,89198,8910
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX657,722500,000579,861
Total State Projects 976,048818,326579,861
Federal Projects:
Title I 20-XXX-XXX-XXX175,195180,000142,654
Title VI 20-XXX-XXX-XXX02,4005,408
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX436,024450,727383,118
Vocational Education 20-XXX-XXX-XXX035,0000
Other Special Projects 20-XXX-XXX-XXX149,486043,915
Total Federal Projects 760,705668,127575,095
TOTAL GRANTS AND ENTITLEMENTS 1,736,7531,486,4531,154,956
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX581,116589,6661,482,663
TOTAL REPAYMENT OF DEBT 581,116589,6661,482,663
Total Expenditures 27,798,21730,191,62532,498,006

 

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 Budget633,350855,139555,076555,076
  Repayment of Debt36,33110,20200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,0802,180102,243112,243
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,043,1411,743,0601,313,5780
      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 Cost11,65412,25112,88313,65214,086
Total Classroom Instruction6,3966,9067,1317,5067,902
Classroom-Salaries and Benefits6,1096,6796,7687,0867,405
Classroom-General Supplies and Textbooks235178290319409
Classroom-Purchased Services and Other52497310189
Total Support Services1,8211,8112,0072,1332,309
Support Services-Salaries and Benefits1,7021,7061,8851,9802,121
Total Administrative Costs1,3171,3541,4101,4841,474
Administration-Salaries and Benefits1,0891,1471,1961,2561,238
Total Operations and Maintenance of Plant1,5211,5201,6421,7821,731
Operations & Maintenance of Plant-Salary & Ben.780790777816807
Total Food Services Costs00000
Total Extracurricular Costs496549568618545
Total Equipment Costs29366996175
Employee Benefits as a % of Salaries19.82525.92625.3

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
  • Stafford Township Cooperative Purchasing Agreement-maintenance supplies
  • Ocean County Cooperative Purchasing Agreement-field improvements,
  • maintenance suppliesrchasing Agreement
  • State Cooperative Purchasing Agreement-all district supplies
  • Southern Regional Joint Transportation Agreement
  • State Health Benefits Plan
  • Little Egg Harbor Joint Transportation Agreement

 

Estimated Tax Rate Information
BASS RIVER
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy827,857 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)202,947,669 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4079 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy861,204 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)202,947,669 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4243 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy827,857 (G)
Estimated Equalized Valuation (as of 02/01/2008)192,336,654 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4304 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy861,204 (J)
Estimated Equalized Valuation (as of 02/01/2008)192,336,654 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4478 (L)
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EAGLESWOOD
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,295,563 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)284,883,694 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4548 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,347,750 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)284,883,694 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4731 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,295,563 (G)
Estimated Equalized Valuation (as of 02/01/2008)308,490,534 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4200 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,347,750 (J)
Estimated Equalized Valuation (as of 02/01/2008)308,490,534 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4369 (L)
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LITTLE EGG HARBOR
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,773,561 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)3,173,021,725 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3711 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,247,817 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)3,173,021,725 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3860 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,773,561 (G)
Estimated Equalized Valuation (as of 02/01/2008)3,096,154,764 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3803 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,247,817 (J)
Estimated Equalized Valuation (as of 02/01/2008)3,096,154,764 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3956 (L)
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TUCKERTON BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,109,062 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)428,807,230 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4918 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,194,018 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)428,807,230 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5117 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,109,062 (G)
Estimated Equalized Valuation (as of 02/01/2008)537,535,630 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3924 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,194,018 (J)
Estimated Equalized Valuation (as of 02/01/2008)537,535,630 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4082 (L)