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User Friendly Budgets
2009

OCEAN - CENTRAL REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6791,6391,639
Pupils on Roll Regular Shared-Time878484
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Pupils on Roll - Special Full-Time323341341
Pupils on Roll - Special Shared-Time544545
Private School Placements222323
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Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog91314
Pupils Received342
Pupils in State Facilities944

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,957,778 750,000
Revenues from Local Sources:
Local Tax Levy 10-1210 23,725,867 24,524,902 25,355,898
Tuition 10-1300 44,437 18,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 261,613 217,001 100,000
SUBTOTAL  24,031,917 24,759,903 25,475,898
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 171,643 0 0
Transportation Aid 10-3120 1,005,304 0 0
Special Education Aid 10-3130 1,609,103 0 0
Bilingual Education 10-3140 12,866 0 0
Supplemental Stabilization Aid 10-3172 309,600 0 0
Extraordinary Aid 10-3131 69,434 53,699 21,634
Consolidated Aid 10-3195 257,623 0 0
Additional Formula Aid 10-3196 210,227 0 0
Other State Aids 10-3XXX 6,273 0 0
Categorical Special Education Aid 10-3132 0 1,049,027 1,064,869
Categorical Security Aid 10-3177 0 232,958 259,658
Adjustment Aid 10-3178 0 1,819,180 1,568,339
Categorical Transportation Aid 10-3121 0 874,347 1,082,646
SUBTOTAL  3,652,073 4,029,211 3,997,146
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 32,065
SUBTOTAL  0 0 32,065
Adjustment for Prior Year Encumbrances  0 272,913 0
Actual Revenues (Over)/Under Expenditures  964,832 0 0
TOTAL OPERATING BUDGET  28,648,822 32,019,805 30,255,109
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 854 0 0
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 52,960 0 0
Instructional Supplement Aid 20-3214 85,874 0 0
Other Restricted Entitlements 20-32XX 176,215 0 0
TOTAL REVENUES FROM STATE SOURCES  315,049 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 209,916 260,415 221,353
Title VI 20-4417-4418 9,363 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 501,555 489,577 428,869
Vocational Education 20-4430 32,911 0 0
Other 20-4XXX 73,327 67,933 57,743
TOTAL REVENUES FROM FEDERAL SOURCES  827,072 817,925 707,965
TOTAL GRANTS AND ENTITLEMENTS  1,142,975 817,925 707,965
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8,281 6,632
Revenues from Local Sources:
Local Tax Levy 40-1210 1,128,760 1,121,126 1,122,604
Miscellaneous 40-1XXX 6,632 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,135,392 1,121,126 1,122,604
TOTAL LOCAL REPAYMENT OF DEBT  1,135,392 1,129,407 1,129,236
Actual Revenues (Over)/Under Expenditures  -1,385 0 0
TOTAL REPAYMENT OF DEBT  1,134,007 1,129,407 1,129,236
TOTAL REVENUES/SOURCES  30,925,804 33,967,137 32,092,310

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,563,7948,088,9197,789,690
Special Education 11-2XX-100-XXX3,009,8433,183,7203,286,013
Basic Skills/Remedial 11-230-100-XXX40,38126,00018,276
Bilingual Education 11-240-100-XXX12,86614,50014,275
Vocational Programs - Local 11-3XX-100-XXX40,35450,02043,101
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX151,046164,202165,257
School Sponsored Athletics 11-402-100-XXX782,290840,680825,046
Other Instructional Programs 11-4XX-100-XXX5,1556,8720
Support Services:
Tuition 11-000-100-XXX1,528,9672,141,7621,601,033
Attendance and Social Work Services 11-000-211-XXX127,714184,950134,151
Health Services 11-000-213-XXX237,449258,025268,596
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21783,654124,756125,854
Guidance 11-000-218-XXX826,309975,343945,203
Child Study Teams 11-000-219-XXX732,920831,200739,324
Improvement of Instructional Services 11-000-221-XXX355,266376,700474,392
Educational Media Services - School Library 11-000-222-XXX275,498280,926280,808
Instructional Staff Training Services 11-000-223-XXX10,70220,14210,342
General Administration 11-000-230-XXX886,6671,052,6961,014,616
School Administration 11-000-240-XXX989,9021,121,5771,082,394
Central Svcs & Admin Info Technology 11-000-25X-XXX580,924667,335649,050
Operation and Maintenance of Plant Services 11-000-26X-XXX3,075,8983,403,5953,234,055
Student Transportation Services 11-000-270-XXX1,937,7152,416,6312,128,133
Other Support Services 11-000-290-XXX1,20600
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,779,0205,526,0005,382,000
Total Support Services Expenditures 16,429,81119,381,63818,069,951
TOTAL GENERAL CURRENT EXPENSE 28,035,54031,756,55130,211,609
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X591,158229,75410,000
TOTAL CAPITAL EXPENDITURES 591,158229,75410,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX22,12400
Total Summer School 22,12400
Other Special Schools:
Instruction 13-4XX-100-XXX033,50033,500
Total Other Special Schools 033,50033,500
TOTAL SPECIAL SCHOOLS 22,12433,50033,500
OPERATING BUDGET GRAND TOTAL 28,648,82232,019,80530,255,109
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX85400
Instructional Supplement Aid:
Instruction 20-214-100-XXX122,33400
Support Services 20-214-200-XXX16,50000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 138,83400
Other State Projects:
Instruction 20-217-100-XXX170,20100
Facilities Acquisition and Construction Services 20-217-400-XXX6,01400
TOTAL TARA USED TO SUPPORT PROGRAMS 176,21500
Total State Projects 315,04900
Federal Projects:
Title I 20-XXX-XXX-XXX209,916260,415221,353
Title VI 20-XXX-XXX-XXX9,36300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX501,555489,577428,869
Vocational Education 20-XXX-XXX-XXX32,91100
Other Special Projects 20-XXX-XXX-XXX73,32767,93357,743
Total Federal Projects 827,072817,925707,965
TOTAL GRANTS AND ENTITLEMENTS 1,142,975817,925707,965
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,134,0071,129,4071,129,236
TOTAL REPAYMENT OF DEBT 1,134,0071,129,4071,129,236
Total Expenditures 30,925,80433,967,13732,092,310

 

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 Budget3,583,7242,526,0321,060,652634,938
  Repayment of Debt13,52814,9136,6320
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve21,77621,77621,77621,776
      Legal Reserve1,075,4971,399,783324,2860
      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 Cost11,23812,14812,92813,30312,953
Total Classroom Instruction5,9476,7256,9617,1577,024
Classroom-Salaries and Benefits5,7636,4826,7746,9566,860
Classroom-General Supplies and Textbooks157213144155127
Classroom-Purchased Services and Other2830444538
Total Support Services1,5881,6521,8461,8951,851
Support Services-Salaries and Benefits1,4581,5581,7091,7551,720
Total Administrative Costs1,5221,4471,5971,6551,613
Administration-Salaries and Benefits1,0251,0871,1271,1571,179
Total Operations and Maintenance of Plant1,5781,6791,8111,8631,762
Operations & Maintenance of Plant-Salary & Ben.689763842864787
Total Food Services Costs00000
Total Extracurricular Costs513556581597591
Total Equipment Costs40291151125
Employee Benefits as a % of Salaries25.42829.829.829.7

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
  • 1. Provide CST services to Island Heights Elementary School for a fee and
  • reduction in cost to Island Heights.
  • 2. Transportation Jointure with Lacey Township and Manchester School
  • District for a fee and reduction of cost to participating districts.
  • 3. Interlocal Agreement with Berkeley Twp for a bus depot, fuel and bus
  • washing at a reduced cost to the district.
  • 4. Interlocal Agreement with Berkeley Twp. for one building that has
  • our alternative center at a cost of $1.00 per year.
  • 5. Interlocal Agreement with Berkeley Twp to provide 2 resource officers
  • at a reduced cost to the district.
  • 6. Interlocal Servicve Agreement with Berkeley Twp to provide trash and
  • recycling serivces at a reduced cost to the district.
  • 7. Interlocal Service Agreement with Berkeley Twp to provide graphic art
  • services to the township in exchange for addtional equipment for the
  • program.
  • 8. Participate with ACES program for electric and natural gas services.
  • 9. Special education transportation jointure with Monmouth Ocean Educa.
  • Services Commission.
  • 10. Use of facilities and fields - township recreation.
  • 11. MOCSSIF - shared services insurance fund
  • 12. NJSBAIG - insurance group co-op
  • 13. Provide the Island Heights Elementary School with food service
  • program.
  • 14. Provide the Ocean Gate Elementary School with food service
  • program.
  • 15. Educational Data purchasing consortium.

 

Estimated Tax Rate Information
BERKELEY TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,268,154 (A)
Estimated Net Taxable Valuation (as of 02/11/2009)2,702,326,362 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6390 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,032,682 (D)
Estimated Net Taxable Valuation (as of 02/11/2009)2,702,326,362 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6673 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,268,154 (G)
Estimated Equalized Valuation (as of 02/11/2009)6,432,578,819 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2684 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,032,682 (J)
Estimated Equalized Valuation (as of 02/11/2009)6,432,578,819 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2803 (L)
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ISLAND HEIGHTS
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,018,359 (A)
Estimated Net Taxable Valuation (as of 02/11/2009)352,109,493 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2892 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,063,446 (D)
Estimated Net Taxable Valuation (as of 02/11/2009)352,109,493 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3020 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,018,359 (G)
Estimated Equalized Valuation (as of 02/11/2009)444,134,073 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2293 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,063,446 (J)
Estimated Equalized Valuation (as of 02/11/2009)444,134,073 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2394 (L)
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OCEAN GATE
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy823,456 (A)
Estimated Net Taxable Valuation (as of 02/11/2009)261,940,441 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3144 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy859,913 (D)
Estimated Net Taxable Valuation (as of 02/11/2009)261,940,441 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3283 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy823,456 (G)
Estimated Equalized Valuation (as of 02/11/2009)287,463,016 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2865 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy859,913 (J)
Estimated Equalized Valuation (as of 02/11/2009)287,463,016 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2991 (L)
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SEASIDE HEIGHTS
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,492,209 (A)
Estimated Net Taxable Valuation (as of 02/11/2009)874,655,597 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2849 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,602,549 (D)
Estimated Net Taxable Valuation (as of 02/11/2009)874,655,597 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.2976 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,492,209 (G)
Estimated Equalized Valuation (as of 02/11/2009)872,561,450 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2856 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,602,549 (J)
Estimated Equalized Valuation (as of 02/11/2009)872,561,450 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2983 (L)
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SEASIDE PARK
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,753,720 (A)
Estimated Net Taxable Valuation (as of 02/11/2009)1,160,605,332 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3234 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,919,911 (D)
Estimated Net Taxable Valuation (as of 02/11/2009)1,160,605,332 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3377 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,753,720 (G)
Estimated Equalized Valuation (as of 02/11/2009)2,276,143,032 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1649 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,919,911 (J)
Estimated Equalized Valuation (as of 02/11/2009)2,276,143,032 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1722 (L)