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User Friendly Budgets
2009

OCEAN - BRICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,5268,3318,258
Pupils on Roll Regular Shared-Time126121100
spacing
Pupils on Roll - Special Full-Time1,8321,8371,895
Pupils on Roll - Special Shared-Time126109109
Private School Placements101102129
spacing
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog302919
Pupils Received5254
Pupils in State Facilities1099

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,632,144 3,859,826
Revenues from Local Sources:
Local Tax Levy 10-1210 84,398,425 88,636,073 90,465,744
Tuition 10-1300 345,974 410,790 309,250
Interest Earned on Capital Reserve Funds 10-1XXX 7,100 7,000 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 1,058,696 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 1,196,780 1,506,419
SUBTOTAL  85,810,195 90,250,643 92,283,913
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 19,226,620 0 0
Transportation Aid 10-3120 4,434,511 0 0
Special Education Aid 10-3130 8,090,782 0 0
Bilingual Education 10-3140 94,482 0 0
Supplemental Stabilization Aid 10-3172 3,026,369 0 0
Extraordinary Aid 10-3131 417,089 809,350 809,350
Consolidated Aid 10-3195 1,240,756 0 0
Additional Formula Aid 10-3196 2,129,287 0 0
Other State Aids 10-3XXX 71,024 0 0
Categorical Special Education Aid 10-3132 0 5,091,755 5,147,455
Equalization Aid 10-3176 0 12,468,378 12,638,399
Categorical Security Aid 10-3177 0 876,821 945,767
Adjustment Aid 10-3178 0 16,459,718 15,655,278
Categorical Transportation Aid 10-3121 0 4,116,722 4,626,495
SUBTOTAL  38,730,920 39,822,744 39,822,744
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 48,105 40,000 86,693
SUBTOTAL  48,105 40,000 86,693
Adjustment for Prior Year Encumbrances  0 466,137 0
Actual Revenues (Over)/Under Expenditures  -1,132,552 0 0
TOTAL OPERATING BUDGET  123,456,668 134,211,668 136,053,176
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 88,715 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 311,423 0 0
Other Restricted Entitlements 20-32XX 938,475 758,702 610,200
TOTAL REVENUES FROM STATE SOURCES  1,249,898 758,702 610,200
Revenues from Federal Sources:
Title I 20-4411-4416 832,756 842,500 959,443
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,978,497 2,082,814 2,680,652
Other 20-4XXX 534,963 421,969 571,671
TOTAL REVENUES FROM FEDERAL SOURCES  4,346,216 3,347,283 4,211,766
TOTAL GRANTS AND ENTITLEMENTS  5,684,829 4,105,985 4,821,966
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 22,131
Revenues from Local Sources:
Local Tax Levy 40-1210 2,576,900 2,835,567 2,851,204
Miscellaneous 40-1XXX 999 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,577,899 2,835,567 2,851,204
Revenues from State Sources:
Debt Service Aid Type II 40-3160 310,276 417,286 447,064
TOTAL LOCAL REPAYMENT OF DEBT  2,888,175 3,252,854 3,320,399
Actual Revenues (Over)/Under Expenditures  -998 0 0
TOTAL REPAYMENT OF DEBT  2,887,177 3,252,854 3,320,399
TOTAL REVENUES/SOURCES  132,028,674 141,570,507 144,195,541

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX36,806,08138,145,13539,293,635
Special Education 11-2XX-100-XXX14,157,99413,385,78214,178,263
Basic Skills/Remedial 11-230-100-XXX1,182,9321,604,8031,588,181
Bilingual Education 11-240-100-XXX282,154396,340367,182
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX336,150322,004313,736
School Sponsored Athletics 11-402-100-XXX1,651,8241,685,8131,822,648
Support Services:
Tuition 11-000-100-XXX7,207,4206,755,5587,173,086
Attendance and Social Work Services 11-000-211-XXX684,771655,396718,888
Health Services 11-000-213-XXX1,522,1231,345,8141,376,779
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,735,7274,878,8265,070,600
Guidance 11-000-218-XXX1,576,6981,618,8371,803,707
Child Study Teams 11-000-219-XXX2,061,5122,533,8722,526,807
Improvement of Instructional Services 11-000-221-XXX940,8501,066,8171,121,141
Educational Media Services - School Library 11-000-222-XXX1,241,3351,277,7981,301,475
Instructional Staff Training Services 11-000-223-XXX19,94011,94885,176
General Administration 11-000-230-XXX1,744,9971,600,5251,458,088
School Administration 11-000-240-XXX4,854,9015,326,5145,375,119
Central Svcs & Admin Info Technology 11-000-25X-XXX1,481,8221,579,8001,667,695
Operation and Maintenance of Plant Services 11-000-26X-XXX8,636,5949,357,6889,613,751
Student Transportation Services 11-000-270-XXX9,513,93110,441,9759,715,285
Other Support Services 11-000-290-XXX13,50000
Personal Services - Employee Benefits 11-XXX-XXX-2XX24,807,13129,733,97128,808,763
Food Services 11-000-310-XXX100,00000
Total Support Services Expenditures 68,143,25278,185,33977,816,360
TOTAL GENERAL CURRENT EXPENSE 122,560,387133,725,216135,380,005
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,0002,500
Equipment 12-XXX-XXX-73X226,743346,437670,671
Facilities Acquisition and Construction Services 12-000-4XX-XXX281,54661,0100
TOTAL CAPITAL EXPENDITURES 508,289414,447673,171
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX321,48500
Total Summer School 321,48500
Adult Education - Local:
Instruction 13-602-100-XXX66,50772,0050
Total Adult Education - Local 66,50772,0050
TOTAL SPECIAL SCHOOLS 387,99272,0050
OPERATING BUDGET GRAND TOTAL 123,456,668134,211,668136,053,176
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX88,71500
Instructional Supplement Aid:
Support Services 20-214-200-XXX311,42300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 311,42300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX43,09436,67536,020
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0164,197239,614
Nonpublic Handicapped Services 20-XXX-XXX-XXX0345,670260,748
Nonpublic Nursing Services 20-XXX-XXX-XXX59,59950,65948,624
Nonpublic Technology Initiative 20-XXX-XXX-XXX30,74126,24825,194
Other Special Projects 20-XXX-XXX-XXX805,041135,2530
Total State Projects 1,249,898758,702610,200
Federal Projects:
Title I 20-XXX-XXX-XXX832,756842,500959,443
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,978,4972,082,8142,680,652
Other Special Projects 20-XXX-XXX-XXX534,963421,969571,671
Total Federal Projects 4,346,2163,347,2834,211,766
TOTAL GRANTS AND ENTITLEMENTS 5,684,8294,105,9854,821,966
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,887,1773,252,8543,320,399
TOTAL REPAYMENT OF DEBT 2,887,1773,252,8543,320,399
Total Expenditures 132,028,674141,570,507144,195,541

 

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 Budget3,435,6205,091,1076,130,8172,624,094
  Repayment of Debt21,00022,1310
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve172,923105,023112,023114,523
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,649,2561,840,362353,1030
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost9,24710,10711,26911,33011,550
Total Classroom Instruction6,0117,3557,0316,9837,127
Classroom-Salaries and Benefits5,7126,9876,4786,5566,643
Classroom-General Supplies and Textbooks155178210138190
Classroom-Purchased Services and Other144189344290294
Total Support Services1,1209611,7311,7351,792
Support Services-Salaries and Benefits1,0728961,5771,5971,646
Total Administrative Costs8717709671,0741,074
Administration-Salaries and Benefits713608849916954
Total Operations and Maintenance of Plant8748221,1081,0931,111
Operations & Maintenance of Plant-Salary & Ben.528457667674669
Total Food Services Costs1910000
Total Extracurricular Costs209189241245258
Total Equipment Costs1622203465
Employee Benefits as a % of Salaries30.232.735.737.235

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
  • Educational Data Services-General and educational supplies
  • Stafford Township Coop-Diesel and automotive gas
  • Monmouth Ocean Education Services Commission-Natural Gas
  • Alliance for Competitive Energy Services-Electricity
  • NJ School Board Association Insurance Group-Insurance
  • Brick Township-Athletic Fields and school buildings
  • Fuel
  • Transportation
  • Sanding and salting
  • Land lease agreement
  • Synthetic Turf
  • Recycling
  • School Facilities Use Program
  • Ocean County-Delinquency Awareness & Prevention Programs
  • Paving
  • Curb and sidewalk replacement
  • Road maintenance, street repairs, road overlay, parking lots
  • Point Pleasant Borough Board of Education-Transportation

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy90,465,744 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)4,698,291,498 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.9255 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy93,316,948 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)4,698,291,498 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9862 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy90,465,744 (G)
Estimated Equalized Valuation (as of 10/01/2008)12,926,077,645 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6999 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy93,316,948 (J)
Estimated Equalized Valuation (as of 10/01/2008)12,926,077,645 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7219 (L)