>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>OCEAN  >>BERKELEY TWP

User Friendly Budgets
2009

OCEAN - BERKELEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6611,6871,740
spacing
Pupils on Roll - Special Full-Time298280275
Pupils on Roll - Special Shared-Time100
Private School Placements151615
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog225
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 900,000 920,000
Revenues from Local Sources:
Local Tax Levy 10-1210 23,067,288 23,733,551 24,432,893
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 2,500
Interest Earned on Maintenance Reserve 10-1XXX 0 0 3,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 158,930 44,585 45,745
SUBTOTAL  23,226,218 23,778,236 24,487,138
Revenues from State Sources:
Transportation Aid 10-3120 221,822 0 0
Special Education Aid 10-3130 1,616,593 0 0
Bilingual Education 10-3140 33,764 0 0
Extraordinary Aid 10-3131 48,509 66,964 50,000
Consolidated Aid 10-3195 376,872 0 0
Other State Aids 10-3XXX 373,728 0 0
Categorical Special Education Aid 10-3132 0 981,640 1,018,878
Categorical Security Aid 10-3177 0 232,460 246,521
Adjustment Aid 10-3178 0 1,148,855 899,911
Categorical Transportation Aid 10-3121 0 606,176 803,821
SUBTOTAL  2,671,288 3,036,095 3,019,131
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 28,929
SUBTOTAL  0 0 28,929
Adjustment for Prior Year Encumbrances  0 1,119,276 0
Actual Revenues (Over)/Under Expenditures  -1,079,788 0 0
TOTAL OPERATING BUDGET  24,817,718 28,833,607 28,455,198
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 52,319 51,141 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 154,017 0 0
Instructional Supplement Aid 20-3214 97,941 0 0
Other Restricted Entitlements 20-32XX 257,750 0 0
TOTAL REVENUES FROM STATE SOURCES  509,708 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 202,304 198,031 170,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 408,574 402,134 384,523
Other 20-4XXX 81,526 192,579 90,600
TOTAL REVENUES FROM FEDERAL SOURCES  692,404 792,744 645,123
TOTAL GRANTS AND ENTITLEMENTS  1,254,431 843,885 645,123
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,894,474 1,905,673 1,914,874
TOTAL REVENUES FROM LOCAL SOURCES  1,894,474 1,905,673 1,914,874
TOTAL LOCAL REPAYMENT OF DEBT  1,894,474 1,905,675 1,914,874
TOTAL REPAYMENT OF DEBT  1,894,474 1,905,675 1,914,874
TOTAL REVENUES/SOURCES  27,966,623 31,583,167 31,015,195

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,911,2157,032,3277,435,411
Special Education 11-2XX-100-XXX2,630,6152,844,1502,835,025
Basic Skills/Remedial 11-230-100-XXX699,7491,052,561981,958
Bilingual Education 11-240-100-XXX64,99072,00847,135
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX41,8114,9328,952
Other Instructional Programs 11-4XX-100-XXX150,759161,99920,500
Before/After School Programs 11-421-XXX-XXX0023,660
Support Services:
Tuition 11-000-100-XXX606,887686,346882,928
Attendance and Social Work Services 11-000-211-XXX2,20000
Health Services 11-000-213-XXX226,258257,852267,862
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217458,986480,459809,933
Guidance 11-000-218-XXX243,524257,005269,881
Child Study Teams 11-000-219-XXX669,119699,366749,807
Improvement of Instructional Services 11-000-221-XXX144,026159,871166,688
Educational Media Services - School Library 11-000-222-XXX388,951375,643387,327
Instructional Staff Training Services 11-000-223-XXX10,87236,16614,450
General Administration 11-000-230-XXX614,744852,511734,899
School Administration 11-000-240-XXX1,083,0111,132,7001,077,604
Central Svcs & Admin Info Technology 11-000-25X-XXX409,835492,877524,523
Interest Earned on Maintenance Reserve 10-606003,000
Operation and Maintenance of Plant Services 11-000-26X-XXX3,103,1433,713,2672,976,223
Student Transportation Services 11-000-270-XXX1,738,0991,764,1721,905,357
Interest Earned on Current Expense Emergency Res 10-607002,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,260,1735,484,8685,350,975
Total Support Services Expenditures 13,959,82816,393,10316,118,457
TOTAL GENERAL CURRENT EXPENSE 24,458,96727,561,08027,476,598
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401003,000
Equipment 12-XXX-XXX-73X312,882472,427975,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX45,869800,0000
TOTAL CAPITAL EXPENDITURES 358,7511,272,527978,600
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 24,817,71828,833,60728,455,198
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX52,31951,1410
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX154,01700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 154,01700
Instructional Supplement Aid:
Instruction 20-214-100-XXX97,94100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 97,94100
Other State Projects:
Instruction 20-217-100-XXX94,75000
TOTAL TARA USED TO SUPPORT PROGRAMS 94,75000
Other Special Projects 20-XXX-XXX-XXX163,00000
Total State Projects 509,70800
Federal Projects:
Title I 20-XXX-XXX-XXX202,304198,031170,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX408,574402,134384,523
Other Special Projects 20-XXX-XXX-XXX81,526192,57990,600
Total Federal Projects 692,404792,744645,123
TOTAL GRANTS AND ENTITLEMENTS 1,254,431843,885645,123
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,894,4741,905,6751,914,874
TOTAL REPAYMENT OF DEBT 1,894,4741,905,6751,914,874
Total Expenditures 27,966,62331,583,16731,015,195

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,189,849537,6881,057,688552,009
  Repayment of Debt2200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,000301,000301,100304,100
      Adult Education Programs0000
      Maintenance Reserve0300,000300,000303,000
      Legal Reserve932,4241,314,321414,3210
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,000250,000252,500
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,11011,96612,12612,76112,763
Total Classroom Instruction6,9227,6857,3657,4437,282
Classroom-Salaries and Benefits6,4117,2056,9006,9616,833
Classroom-General Supplies and Textbooks423403399441393
Classroom-Purchased Services and Other8777664056
Total Support Services1,4511,1011,4761,5121,719
Support Services-Salaries and Benefits1,3711,0401,3921,4171,636
Total Administrative Costs1,1751,0821,4831,5601,412
Administration-Salaries and Benefits9828661,1991,2011,062
Total Operations and Maintenance of Plant1,4271,5931,6192,0791,655
Operations & Maintenance of Plant-Salary & Ben.676536755751736
Total Food Services Costs00000
Total Extracurricular Costs2722336
Total Equipment Costs7116125240484
Employee Benefits as a % of Salaries27.527.638.63431.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Purchase Diesel fuel/gasoline through the County of Ocean and the Town-
  • ship of Berkeley.
  • Interlocal agreement with Township for refuse/recyclables removal, snow
  • removal, salting, sanding.
  • Cooperative bidding through Educational Data Services for school, office
  • and custodial supplies.
  • Cooperative bidding for paper through Pittsgrove School District.
  • Alliance for Cooperaitve Telecommunications (ACT), Alliance for Competi-
  • tive Energy Services (ACES), E-Rate, SEMI, NJSBAIG and MOESC for special
  • ed transportation routes.
  • Share Food service director with neighboring district.
  • Ocean County Utilities Authority provide fertilizer and spredder.
  • Ocean County provides school zone warning/blinking lite on county rd.
  • Mulch and compost rec'd thru County of Ocean at no charge.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,432,893 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)2,702,326,362 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9041 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,347,767 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)2,702,326,362 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9750 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,432,893 (G)
Estimated Equalized Valuation (as of 12/31/2008)6,432,578,819 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3798 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,347,767 (J)
Estimated Equalized Valuation (as of 12/31/2008)6,432,578,819 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4096 (L)