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User Friendly Budgets
2009

OCEAN - ISLAND HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time10197106
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Pupils on Roll - Special Full-Time9119
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Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog200
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 143,845 187,829
Revenues from Local Sources:
Local Tax Levy 10-1210 1,521,345 1,582,199 1,594,703
Interest Earned on Capital Reserve Funds 10-1XXX 0 350 100
Unrestricted Miscellaneous Revenues 10-1XXX 57,068 3,000 10,100
SUBTOTAL  1,578,413 1,585,549 1,604,903
Revenues from State Sources:
Transportation Aid 10-3120 16,943 0 0
Special Education Aid 10-3130 102,120 0 0
Stabilization Aid 10-3171 33,828 0 0
Consolidated Aid 10-3195 10,661 0 0
Additional Formula Aid 10-3196 7,984 0 0
Other State Aids 10-3XXX 1,937 0 0
Categorical Special Education Aid 10-3132 0 56,827 56,604
Categorical Security Aid 10-3177 0 8,479 8,730
Adjustment Aid 10-3178 0 114,226 114,073
Categorical Transportation Aid 10-3121 0 4,633 4,758
SUBTOTAL  173,473 184,165 184,165
Adjustment for Prior Year Encumbrances  0 24,092 0
Actual Revenues (Over)/Under Expenditures  -92,409 0 0
TOTAL OPERATING BUDGET  1,659,477 1,937,651 1,976,897
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 7,725 0 0
TOTAL REVENUES FROM STATE SOURCES  7,725 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 32,842 32,842 32,842
Other 20-4XXX 7,464 4,883 4,883
TOTAL REVENUES FROM FEDERAL SOURCES  40,306 37,725 37,725
TOTAL GRANTS AND ENTITLEMENTS  48,031 37,725 37,725
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 43 2
Revenues from Local Sources:
Local Tax Levy 40-1210 94,110 92,772 90,901
Miscellaneous 40-1XXX 24 0 0
TOTAL REVENUES FROM LOCAL SOURCES  94,134 92,772 90,901
TOTAL LOCAL REPAYMENT OF DEBT  94,134 92,815 90,903
Actual Revenues (Over)/Under Expenditures  556 0 0
TOTAL REPAYMENT OF DEBT  94,690 92,815 90,903
TOTAL REVENUES/SOURCES  1,802,198 2,068,191 2,105,525

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX783,130802,900858,013
Special Education 11-2XX-100-XXX16,82044,85561,202
Basic Skills/Remedial 11-230-100-XXX48,41158,39536,272
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,5988,7298,922
Other Instructional Programs 11-4XX-100-XXX11,27543,88123,554
Support Services:
Tuition 11-000-100-XXX07,5007,500
Attendance and Social Work Services 11-000-211-XXX19,57820,81220,955
Health Services 11-000-213-XXX15,63718,37117,978
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21722,01140,34737,293
Child Study Teams 11-000-219-XXX38,70168,00068,000
Improvement of Instructional Services 11-000-221-XXX3,9192,8002,750
Educational Media Services - School Library 11-000-222-XXX01,4001,400
Instructional Staff Training Services 11-000-223-XXX02,8002,750
General Administration 11-000-230-XXX115,680104,326104,450
School Administration 11-000-240-XXX500550250
Central Svcs & Admin Info Technology 11-000-25X-XXX72,86478,32181,328
Operation and Maintenance of Plant Services 11-000-26X-XXX244,679315,252331,744
Student Transportation Services 11-000-270-XXX20,35737,68238,970
Personal Services - Employee Benefits 11-XXX-XXX-2XX210,113262,380273,466
Food Services 11-000-310-XXX27,20418,0000
Total Support Services Expenditures 791,243978,541988,834
TOTAL GENERAL CURRENT EXPENSE 1,659,4771,937,3011,976,797
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040350100
TOTAL CAPITAL EXPENDITURES 0350100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,659,4771,937,6511,976,897
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX7,72500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 7,72500
Other State Projects:
Total State Projects 7,72500
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX32,84232,84232,842
Other Special Projects 20-XXX-XXX-XXX7,4644,8834,883
Total Federal Projects 40,30637,72537,725
TOTAL GRANTS AND ENTITLEMENTS 48,03137,72537,725
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX94,69092,81590,903
TOTAL REPAYMENT OF DEBT 94,69092,81590,903
Total Expenditures 1,802,1982,068,1912,105,525

 

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 Budget388,487395,782251,937151,937
  Repayment of Debt6014520
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve32,13832,76033,11033,210
      Adult Education Programs0000
      Maintenance Reserve22,34322,34322,34322,343
      Legal Reserve087,82987,8290
      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 Cost15,46014,82816,18517,46116,727
Total Classroom Instruction9,4489,1249,89310,54110,277
Classroom-Salaries and Benefits8,7348,3248,9899,5559,451
Classroom-General Supplies and Textbooks595657754826671
Classroom-Purchased Services and Other119143150160155
Total Support Services1,4651,0881,4491,5621,450
Support Services-Salaries and Benefits768754727790735
Total Administrative Costs1,5441,7971,6631,8001,719
Administration-Salaries and Benefits1,3741,5121,4681,5631,527
Total Operations and Maintenance of Plant2,7742,4962,9483,3103,203
Operations & Maintenance of Plant-Salary & Ben.8851,0261,1481,1941,208
Total Food Services Costs1612461571670
Total Extracurricular Costs6978768178
Total Equipment Costs00000
Employee Benefits as a % of Salaries20.219.222.322.422.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Child Study Team Central Regional
  • Maintenance & Repairs Central Regional
  • Buildings & Grounds Central Regional
  • Plumbing & Electric Central Regional
  • Roofing Central Regional
  • Food Service Central Regional
  • Tree Trimming Boro of Island Heights
  • Sidewalk Repair Boro of Island Heights
  • Roofing Boro of Island Heights
  • Building & Grounds Boro of Island Heights
  • Snow Removal Boro of Island Heights
  • Recycle Pickup Boro of Island Heights
  • Concert & Assembly Boro of Island Heights
  • Recreation Boro of Island Heights
  • Transportation Barnegat Township
  • Transportation Central Regional
  • Tuition Lacey Township
  • Nurse Central Regional

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,594,703 (A)
Estimated Net Taxable Valuation (as of 02/05/2009)352,109,403 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4529 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,685,604 (D)
Estimated Net Taxable Valuation (as of 02/05/2009)352,109,403 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4787 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,594,703 (G)
Estimated Equalized Valuation (as of 10/01/2008)440,568,001 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3620 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,685,604 (J)
Estimated Equalized Valuation (as of 10/01/2008)440,568,001 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3826 (L)