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User Friendly Budgets
2009

OCEAN - LONG BEACH ISLAND

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time231219222
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Pupils on Roll - Special Full-Time273137
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Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog342

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 154,185 146,084
Revenues from Local Sources:
Local Tax Levy 10-1210 5,324,012 5,483,732 5,456,313
Tuition 10-1300 1,000 0 10,000
Interest Earned on Capital Reserve Funds 10-1XXX 80,939 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 8,772 50,000 40,000
SUBTOTAL  5,414,723 5,538,732 5,511,313
Revenues from State Sources:
Transportation Aid 10-3120 26,421 0 0
Special Education Aid 10-3130 407,584 0 0
Bilingual Education 10-3140 17,412 0 0
Extraordinary Aid 10-3131 3,634 19,491 0
Consolidated Aid 10-3195 29,719 0 0
Other State Aids 10-3XXX 15,604 0 0
Categorical Special Education Aid 10-3132 0 109,630 109,671
Categorical Security Aid 10-3177 0 22,121 22,063
Adjustment Aid 10-3178 0 305,352 301,077
Categorical Transportation Aid 10-3121 0 74,297 78,589
SUBTOTAL  500,374 530,891 511,400
Adjustment for Prior Year Encumbrances  0 155,766 0
Actual Revenues (Over)/Under Expenditures  170,992 0 0
TOTAL OPERATING BUDGET  6,086,089 6,379,574 6,168,797
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 14,433 0 0
TOTAL REVENUES FROM STATE SOURCES  14,433 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 23,280 18,625 18,232
I.D.E.A. Part B (Handicapped) 20-4420-4429 70,954 56,763 55,014
Other 20-4XXX 28,431 21,156 22,689
TOTAL REVENUES FROM FEDERAL SOURCES  122,665 96,544 95,935
TOTAL GRANTS AND ENTITLEMENTS  137,098 96,544 95,935
TOTAL REVENUES/SOURCES  6,223,187 6,476,118 6,264,732

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,959,3042,003,5912,047,973
Special Education 11-2XX-100-XXX334,240365,001268,002
Basic Skills/Remedial 11-230-100-XXX102,211141,740159,284
Bilingual Education 11-240-100-XXX2,45500
Community Services Programs/Operations 11-800-330-XXX6,9189,0009,000
Support Services:
Tuition 11-000-100-XXX64,185141,30085,000
Attendance and Social Work Services 11-000-211-XXX20,88421,94626,500
Health Services 11-000-213-XXX105,627114,310128,040
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217111,466135,799166,708
Guidance 11-000-218-XXX21,18422,45023,448
Child Study Teams 11-000-219-XXX188,193136,514173,411
Improvement of Instructional Services 11-000-221-XXX68,95580,929104,713
Educational Media Services - School Library 11-000-222-XXX66,32270,10075,402
Instructional Staff Training Services 11-000-223-XXX31,54438,50027,500
General Administration 11-000-230-XXX165,741125,011138,127
School Administration 11-000-240-XXX104,617106,22699,352
Central Svcs & Admin Info Technology 11-000-25X-XXX107,923115,208114,653
Operation and Maintenance of Plant Services 11-000-26X-XXX907,982791,012785,233
Student Transportation Services 11-000-270-XXX277,851353,605270,504
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,099,6661,213,5001,202,500
Food Services 11-000-310-XXX137,448120,861118,447
Total Support Services Expenditures 3,479,5883,587,2713,539,538
TOTAL GENERAL CURRENT EXPENSE 5,884,7166,106,6036,023,797
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X142,349177,97150,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX59,02490,00090,000
TOTAL CAPITAL EXPENDITURES 201,373272,971145,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,086,0896,379,5746,168,797
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX14,43300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 14,43300
Other State Projects:
Total State Projects 14,43300
Federal Projects:
Title I 20-XXX-XXX-XXX23,28018,62518,232
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX70,95456,76355,014
Other Special Projects 20-XXX-XXX-XXX28,43121,15622,689
Total Federal Projects 122,66596,54495,935
TOTAL GRANTS AND ENTITLEMENTS 137,09896,54495,935
Total Expenditures 6,223,1876,476,1186,264,732

 

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 Budget505,029390,652254,379188,266
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve538,927567,233572,233577,233
      Adult Education Programs0000
      Maintenance Reserve300,000300,000300,000300,000
      Legal Reserve156,91697,88379,9710
      Tuition Reserve0000
      Current Expense Emergency Reserve0075,00075,000
  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 Cost20,30721,91721,11322,42721,866
Total Classroom Instruction11,47813,87812,43413,13012,428
Classroom-Salaries and Benefits10,57012,85711,40712,04611,462
Classroom-General Supplies and Textbooks475718686724625
Classroom-Purchased Services and Other433302341360342
Total Support Services3,1752,4273,0183,1873,619
Support Services-Salaries and Benefits2,9562,1872,6032,7493,259
Total Administrative Costs1,8741,4551,6511,7561,701
Administration-Salaries and Benefits1,5061,0521,4401,5211,440
Total Operations and Maintenance of Plant2,9883,5883,2393,5403,397
Operations & Maintenance of Plant-Salary & Ben.1,3321,0851,3891,4671,456
Total Food Services Costs521543458483457
Total Extracurricular Costs00000
Total Equipment Costs268562208712193
Employee Benefits as a % of Salaries32.131.934.534.533.4

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. Groundskeeping services - Southern Regional
  • 2. Plumbing & electrical maintenance - Southern Regional
  • 3. LBI School snow removal & recycling - Ship Bottom
  • 4. EJ schoool garbage removal & recycling - Surf City
  • 5. EJ school snow removal - Surf City
  • 6. Computer technical repairs - Southern Regional
  • 7. Spare Bus - Southern Regional & Stafford BOE
  • 8. Special Education placements - Stafford BOE
  • 9. Extended school year program - Stafford BOE
  • 10. Gas & electric purchasing cooperative - ACES
  • 11. Attendance officers - Barnegat Light/Harvey Cedars/Long Beach/Ship Bo
  • ttom/Surf City
  • 12. Audio Visusal - County of Ocean
  • 13. DARE program - Ship Bottom
  • 14. Title III Consortium - Stafford BOE
  • 15. Cafeteria food & supplies - Lacey BOE cooperative
  • 16. Telephone cooperative - ACT
  • 17. Banking services consortium - BCBANC
  • 18. Medical coverage - State School Employees Health Benefits Plan
  • 19. Field trips - Beach Haven BOE

 

Estimated Tax Rate Information
BARNEGAT LIGHT BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy442,992 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)1,080,288,085 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.0410 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy442,992 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)1,080,288,085 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.0410 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy442,992 (G)
Estimated Equalized Valuation (as of 12/31/2008)1,181,796,068 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.0375 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy442,992 (J)
Estimated Equalized Valuation (as of 12/31/2008)1,181,796,068 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.0375 (L)
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HARVEY CEDARS BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy525,714 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)1,372,843,906 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.0383 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy525,714 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)1,372,843,906 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.0383 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy525,714 (G)
Estimated Equalized Valuation (as of 12/31/2008)1,403,863,112 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.0374 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy525,714 (J)
Estimated Equalized Valuation (as of 12/31/2008)1,403,863,112 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.0374 (L)
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LONG BEACH TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,282,893 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)7,457,674,019 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.0440 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,282,893 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)7,457,674,019 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.0440 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,282,893 (G)
Estimated Equalized Valuation (as of 12/31/2008)8,769,025,730 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.0374 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,282,893 (J)
Estimated Equalized Valuation (as of 12/31/2008)8,769,025,730 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.0374 (L)
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SHIP BOTTOM BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy526,221 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)1,099,489,150 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.0479 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy526,221 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)1,099,489,150 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.0479 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy526,221 (G)
Estimated Equalized Valuation (as of 12/31/2008)1,405,633,938 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.0374 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy526,221 (J)
Estimated Equalized Valuation (as of 12/31/2008)1,405,633,938 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.0374 (L)
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SURF CITY BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy678,493 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)1,519,727,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.0446 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy678,493 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)1,519,727,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.0446 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy678,493 (G)
Estimated Equalized Valuation (as of 12/31/2008)1,809,477,273 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.0375 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy678,493 (J)
Estimated Equalized Valuation (as of 12/31/2008)1,809,477,273 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.0375 (L)