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User Friendly Budgets
2008

OCEAN - STAFFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,1832,1172,125
spacing
Pupils on Roll - Special Full-Time315348348
Private School Placements456
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog201
Pupils Received5613

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 258,265
Revenues from Local Sources:
Local Tax Levy 10-1210 21,740,992 22,542,559 22,807,863
Tuition 10-1300 239,608 210,030 210,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 30
Unrestricted Miscellaneous Revenues 10-1XXX 553,277 150,000 150,000
SUBTOTAL  22,533,877 22,902,589 23,167,893
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,049,894 4,049,894 0
School Choice Aid 10-3116 23,739 23,739 47,166
Transportation Aid 10-3120 960,739 960,739 0
Special Education Aid 10-3130 2,468,856 2,468,856 0
Bilingual Education 10-3140 3,504 3,504 0
Stabilization Aid 10-3171 364,181 364,181 0
Extraordinary Aid 10-3131 62,253 0 187,989
Consolidated Aid 10-3195 271,667 271,667 0
Additional Formula Aid 10-3196 248,010 505,881 0
Other State Aids 10-3XXX 143,945 464,461 0
Categorical Special Education Aid 10-3132 0 0 1,252,195
Equalization Aid 10-3176 0 0 7,321,665
Categorical Security Aid 10-3177 0 0 214,323
Categorical Transportation Aid 10-3121 0 0 1,006,856
SUBTOTAL  8,596,788 9,112,922 10,030,194
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 13,708 0 0
SUBTOTAL  13,708 0 0
Adjustment for Prior Year Encumbrances  0 568,969 0
Actual Revenues (Over)/Under Expenditures  1,050,127 0 0
TOTAL OPERATING BUDGET  32,194,500 32,584,480 33,456,352
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 224,400
Instructional Supplement Aid 20-3214 81,681 81,681 0
Other Restricted Entitlements 20-32XX 582,231 207,535 95,698
TOTAL REVENUES FROM STATE SOURCES  663,912 289,216 320,098
Revenues from Federal Sources:
Title I 20-4411-4416 171,848 255,250 136,892
I.D.E.A. Part B (Handicapped) 20-4420-4429 587,365 602,250 597,277
Other 20-4XXX 132,572 102,889 337,662
TOTAL REVENUES FROM FEDERAL SOURCES  891,785 960,389 1,071,831
TOTAL GRANTS AND ENTITLEMENTS  1,555,697 1,249,605 1,391,929
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 69,019 42,574
Transfers from Other Funds 40-5200 68,039 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,989,017 2,093,202 2,070,154
TOTAL REVENUES FROM LOCAL SOURCES  1,989,017 2,093,202 2,070,154
Revenues from State Sources:
Debt Service Aid Type II 40-3160 581,549 488,608 504,334
TOTAL LOCAL REPAYMENT OF DEBT  2,638,605 2,650,829 2,617,062
Actual Revenues (Over)/Under Expenditures  -12,572 0 0
TOTAL REPAYMENT OF DEBT  2,626,033 2,650,829 2,617,062
TOTAL REVENUES/SOURCES  36,376,230 36,484,914 37,465,343

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,277,3959,739,4269,841,303
Special Education 11-2XX-100-XXX2,963,9833,088,9953,451,887
Basic Skills/Remedial 11-230-100-XXX932,7741,051,215820,921
Bilingual Education 11-240-100-XXX3,5043,5043,504
Other Instructional Programs 11-4XX-100-XXX72,78871,20070,171
Support Services:
Tuition 11-000-100-XXX128,492148,770212,152
Attendance and Social Work Services 11-000-211-XXX25,56427,26926,617
Health Services 11-000-213-XXX498,406540,469594,708
Students - Related & Extraordinary 11-000-216,217447,587462,006492,168
Guidance 11-000-218-XXX249,199262,011341,983
Child Study Teams 11-000-219-XXX955,160993,338835,382
Improvement of Instructional Services 11-000-221-XXX146,51383,162309,487
Educational Media Services - School Library 11-000-222-XXX473,132299,360314,651
General Administration 11-000-230-XXX1,490,0931,159,6201,167,362
School Administration 11-000-240-XXX817,106880,970905,747
Central Svcs & Admin Info Technology 11-000-25X-XXX1,080,523944,729699,880
Operation and Maintenance of Plant Services 11-000-26X-XXX3,717,3233,183,8203,355,513
Student Transportation Services 11-000-270-XXX1,511,9001,763,5861,618,709
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,688,7426,693,2767,368,486
Total Support Services Expenditures 17,229,74017,442,38618,242,845
TOTAL GENERAL CURRENT EXPENSE 30,480,18431,396,72632,430,631
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040030
Equipment 12-XXX-XXX-73X1,071,295565,380382,629
Facilities Acquisition and Construction Services 12-000-4XX-XXX424,041395,041392,323
TOTAL CAPITAL EXPENDITURES 1,495,336960,421774,982
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX218,980227,333250,739
Total Summer School 218,980227,333250,739
TOTAL SPECIAL SCHOOLS 218,980227,333250,739
OPERATING BUDGET GRAND TOTAL 32,194,50032,584,48033,456,352
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Support Services 20-211-200-XXX00224,400
TOTAL EARLY CHILDHOOD PROGRAM AID 00224,400
Instructional Supplement Aid:
Instruction 20-214-100-XXX81,68181,6810
TOTAL INSTRUCTIONAL SUPPLEMENT AID 81,68181,6810
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX23,72018,50023,474
Nonpublic Auxiliary Services 20-XXX-XXX-XXX199,53112,3500
Nonpublic Handicapped Services 20-XXX-XXX-XXX117,72342,9550
Nonpublic Nursing Services 20-XXX-XXX-XXX31,55731,52032,424
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,000016,800
Other Special Projects 20-XXX-XXX-XXX192,700102,21023,000
Total State Projects 663,912289,216320,098
Federal Projects:
Title I 20-XXX-XXX-XXX171,848255,250136,892
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX587,365602,250597,277
Other Special Projects 20-XXX-XXX-XXX132,572102,889337,662
Total Federal Projects 891,785960,3891,071,831
TOTAL GRANTS AND ENTITLEMENTS 1,555,6971,249,6051,391,929
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,626,0332,650,8292,617,062
TOTAL REPAYMENT OF DEBT 2,626,0332,650,8292,617,062
Total Expenditures 36,376,23036,484,91437,465,343

 

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 Budget532,146726,661726,661640,310
  Repayment of Debt99,021111,59342,5740
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,0003,0003,0003,030
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0171,914171,9140
      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 Cost9,96711,38911,33411,96612,443
Total Classroom Instruction5,8596,7487,0777,4207,582
Classroom-Salaries and Benefits5,3816,4276,7087,0367,197
Classroom-General Supplies and Textbooks395273269280286
Classroom-Purchased Services and Other834910010499
Total Support Services1,2871,3891,3551,4001,638
Support Services-Salaries and Benefits1,2181,2331,2561,2971,437
Total Administrative Costs1,4801,5011,4771,5271,514
Administration-Salaries and Benefits1,2301,2751,2851,3271,351
Total Operations and Maintenance of Plant1,2081,6091,2601,4381,533
Operations & Maintenance of Plant-Salary & Ben.416571488595688
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs746427221229155
Employee Benefits as a % of Salaries29.328.833.632.835.6

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
  • Educational Data Services-----Purchase of all classroom/office supplies.
  • Pittsgrove Joint Purchasing---Purchase of district-wide paper supplies.
  • Stafford Township Municipal Co-Op--Purchase of diesel fuel and gasoline.
  • Monmouth-Ocean Educ. Svcs.----Joint transportation agreements.
  • ACES---Joint purchasing of all district electrical needs.
  • ACT---Joint purchasing of all district telecommunications.
  • Transportation Agreements----The district has been providing
  • transportation needs to surrounding districts therefore generating
  • revenue for the district.
  • Tuition agreements-----The district provides SE services to other school
  • districts therefore generating revenue for the district.
  • SAIF---The district participates in a joint insurance fund along with 200
  • other school districts.
  • The school district and township share the use of the Ocean Acres
  • Community Center. Repairs and maintenance are shared between both
  • agencies.
  • The township Recreation Department utilizes the districts gyms for
  • student programs. By doing so the community need not have to build
  • recreational facilities.
  • The school district utilizes E-rate applications. By doing so the
  • district pays discounted telecommunication charges.
  • The district participates in a recycling program, which generates revenue
  • for the township.
  • The township and school district have agreed to offer services whenever
  • possible to each other, i.e. plumbing, sewer cleaning, custodial so to
  • Reduce cost to the taxpayer. Provide rental service to outsside company.
  • By participating in these shared services the school district realizes
  • an annual saving in excess of $500,000.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,807,863 (A)
Estimated Net Taxable Valuation (as of 10/04/2008)4,289,940,043 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5317 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,878,017 (D)
Estimated Net Taxable Valuation (as of 10/04/2008)4,289,940,043 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5799 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,807,863 (G)
Estimated Equalized Valuation (as of 10/04/2008)5,092,920,471 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4478 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,878,017 (J)
Estimated Equalized Valuation (as of 10/04/2008)5,092,920,471 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4885 (L)