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User Friendly Budgets
2008

OCEAN - SEASIDE HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time168176204
spacing
Pupils on Roll - Special Full-Time343128
Private School Placements100
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog556
Pupils Received532

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 404,554 336,736
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 50,000 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,207,141 2,207,141 2,207,141
Tuition 10-1300 7,448 0 19,534
Interest Earned on Capital Reserve Funds 10-1XXX 4,408 2,500 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 75,590 1,000 26,513
SUBTOTAL  2,294,587 2,210,641 2,255,688
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 308,186 308,186 0
Transportation Aid 10-3120 5,048 5,048 0
Special Education Aid 10-3130 169,872 169,872 0
Bilingual Education 10-3140 10,440 10,440 0
Extraordinary Aid 10-3131 1,294 0 0
Consolidated Aid 10-3195 31,599 31,599 0
Additional Formula Aid 10-3196 24,881 50,509 0
Other State Aids 10-3XXX 21,210 39,169 0
Categorical Special Education Aid 10-3132 0 0 90,017
Equalization Aid 10-3176 0 0 185,644
Categorical Security Aid 10-3177 0 0 72,261
Adjustment Aid 10-3178 0 0 579,420
Categorical Transportation Aid 10-3121 0 0 11,114
SUBTOTAL  572,530 614,823 938,456
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,828 100 100
SUBTOTAL  8,828 100 100
Adjustment for Prior Year Encumbrances  0 168,232 0
Actual Revenues (Over)/Under Expenditures  -501,735 0 0
TOTAL OPERATING BUDGET  2,374,210 3,448,350 3,680,980
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,930 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 203,899 194,189 0
Demonstrably Effective Program Aid 20-3212 166,747 110,043 0
Preschool Education Aid 20-3218 0 0 84,892
Other Restricted Entitlements 20-32XX 177 81,000 0
TOTAL REVENUES FROM STATE SOURCES  370,823 385,232 84,892
Revenues from Federal Sources:
Title I 20-4411-4416 251,176 224,065 180,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 45,825 78,862 70,122
Other 20-4XXX 121,336 45,806 36,000
TOTAL REVENUES FROM FEDERAL SOURCES  418,337 348,733 286,122
TOTAL GRANTS AND ENTITLEMENTS  798,090 733,965 371,014
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,591 0
Revenues from Local Sources:
Local Tax Levy 40-1210 68,982 109,305 109,722
TOTAL REVENUES FROM LOCAL SOURCES  68,982 109,305 109,722
Revenues from State Sources:
Debt Service Aid Type II 40-3160 33,183 32,833 32,485
TOTAL LOCAL REPAYMENT OF DEBT  102,165 143,729 142,207
Actual Revenues (Over)/Under Expenditures  43,100 0 0
TOTAL REPAYMENT OF DEBT  145,265 143,729 142,207
TOTAL REVENUES/SOURCES  3,317,565 4,326,044 4,194,201

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX421,808803,854968,186
Special Education 11-2XX-100-XXX272,253277,666270,500
Bilingual Education 11-240-100-XXX17,00730,39549,450
Support Services:
Tuition 11-000-100-XXX122,358244,598199,045
Attendance and Social Work Services 11-000-211-XXX38,61041,49345,238
Health Services 11-000-213-XXX50,54859,50064,900
Students - Related & Extraordinary 11-000-216,21751,89266,90068,900
Guidance 11-000-218-XXX30,00036,00041,000
Child Study Teams 11-000-219-XXX144,947155,793181,337
Improvement of Instructional Services 11-000-221-XXX025,00030,000
Educational Media Services - School Library 11-000-222-XXX21,65519,05828,500
Instructional Staff Training Services 11-000-223-XXX2,1996,00010,000
General Administration 11-000-230-XXX209,682197,353181,138
School Administration 11-000-240-XXX32,58038,01440,762
Central Svcs & Admin Info Technology 11-000-25X-XXX75,41498,17191,500
Deposit to Maintenance Reserve 10-606075,00075,000
Operation and Maintenance of Plant Services 11-000-26X-XXX230,864295,775335,977
Student Transportation Services 11-000-270-XXX92,345111,330110,000
Deposit to Current Expense Emergency Reserve 10-607075,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX540,043681,950737,047
Food Services 11-000-310-XXX5,0005,0000
Total Support Services Expenditures 1,648,1372,081,9352,165,344
TOTAL GENERAL CURRENT EXPENSE 2,359,2053,343,8503,528,480
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604050,000150,000
Interest Earned on Capital Reserve 10-60402,5002,500
Equipment 12-XXX-XXX-73X15,00500
Facilities Acquisition and Construction Services 12-000-4XX-XXX052,0000
TOTAL CAPITAL EXPENDITURES 15,005104,500152,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,374,2103,448,3503,680,980
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,93000
Early Childhood Program Aid:
Instruction 20-211-100-XXX203,899180,23984,892
Support Services 20-211-200-XXX013,9500
TOTAL EARLY CHILDHOOD PROGRAM AID 203,899194,18984,892
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX166,747110,0430
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 166,747110,0430
Other State Projects:
Instruction 20-217-100-XXX072,1900
Support Services 20-217-200-XXX08,8100
TOTAL TARA USED TO SUPPORT PROGRAMS 081,0000
Other Special Projects 20-XXX-XXX-XXX17700
Total State Projects 370,823385,23284,892
Federal Projects:
Title I 20-XXX-XXX-XXX251,176224,065180,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX45,82578,86270,122
Other Special Projects 20-XXX-XXX-XXX121,33645,80636,000
Total Federal Projects 418,337348,733286,122
TOTAL GRANTS AND ENTITLEMENTS 798,090733,965371,014
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX145,265143,729142,207
TOTAL REPAYMENT OF DEBT 145,265143,729142,207
Total Expenditures 3,317,5654,326,0444,194,201

 

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 Budget109,951472,222450,000250,000
  Repayment of Debt44,6911,59100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve85,97490,357142,857295,357
      Adult Education Programs0000
      Maintenance Reserve18,00018,00093,000168,000
      Legal Reserve534,008541,571286,7360
      Tuition Reserve0000
      Current Expense Emergency Reserve0075,00075,000
  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 Cost11,29811,92513,17415,57113,920
Total Classroom Instruction6,6376,8427,8409,4138,097
Classroom-Salaries and Benefits6,2276,4736,8328,1107,596
Classroom-General Supplies and Textbooks2982325621,017264
Classroom-Purchased Services and Other112137446286237
Total Support Services1,6542,0122,2552,5532,504
Support Services-Salaries and Benefits1,1901,5141,5121,7351,667
Total Administrative Costs1,7911,7811,6031,9461,663
Administration-Salaries and Benefits9101,0388371,1841,089
Total Operations and Maintenance of Plant1,1361,2561,4371,6151,634
Operations & Maintenance of Plant-Salary & Ben.532608610659650
Total Food Services Costs02422240
Total Extracurricular Costs00000
Total Equipment Costs071000
Employee Benefits as a % of Salaries39.83642.139.440.2

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
  • Shared services for the Seaside Heights School District include
  • administrative and instructional services with the Toms River Regional
  • School System. These services include the Toms River Regional School's
  • superintendent also serving as the superintendent for Seaside Heights. In
  • addition, the Toms River Regional School District provides Child Study
  • Team services and assists in the planning of District curriculum. Also,
  • the Districts relationship allows for joint purchasing opportunities that
  • save the District considerable amounts on health insurance and supplie
  • costs. Other benefits from the joint services agreement are reduced
  • transportation costs, food services and grant writing.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,207,141 (A)
Estimated Net Taxable Valuation (as of 02/20/2008)874,436,890 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2524 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,316,863 (D)
Estimated Net Taxable Valuation (as of 02/20/2008)874,436,890 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.2650 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,207,141 (G)
Estimated Equalized Valuation (as of 10/01/2007)873,307,749 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2527 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,316,863 (J)
Estimated Equalized Valuation (as of 10/01/2007)873,307,749 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2653 (L)