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

User Friendly Budgets
2009

OCEAN - MANCHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7422,7212,727
Pupils on Roll Regular Shared-Time697575
spacing
Pupils on Roll - Special Full-Time452451445
Pupils on Roll - Special Shared-Time454745
Private School Placements192121
spacing
Pupils Sent to Contracted Preschool Prog022
Pupils Sent to Other Dists-Spec Ed Prog181714
Pupils Received161158171
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 563,224
Revenues from Local Sources:
Local Tax Levy 10-1210 32,772,653 34,439,117 35,706,257
Tuition 10-1300 2,193,257 2,239,340 2,085,000
Unrestricted Miscellaneous Revenues 10-1XXX 426,170 300,000 282,237
SUBTOTAL  35,392,080 36,978,457 38,073,494
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 739,324 0 0
Transportation Aid 10-3120 1,376,992 0 0
Special Education Aid 10-3130 3,042,069 0 0
Bilingual Education 10-3140 14,124 0 0
Supplemental Stabilization Aid 10-3172 308,736 0 0
Extraordinary Aid 10-3131 57,244 44,102 40,000
Consolidated Aid 10-3195 346,825 0 0
Additional Formula Aid 10-3196 361,939 0 0
Other State Aids 10-3XXX 11,901 0 0
Categorical Special Education Aid 10-3132 0 1,527,527 1,627,374
Categorical Security Aid 10-3177 0 303,051 339,776
Adjustment Aid 10-3178 0 3,237,799 2,882,004
Categorical Transportation Aid 10-3121 0 1,536,648 1,755,871
SUBTOTAL  6,259,154 6,649,127 6,645,025
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 10,856 40,000 32,763
SUBTOTAL  10,856 40,000 32,763
Adjustment for Prior Year Encumbrances  0 172,055 0
Actual Revenues (Over)/Under Expenditures  -268,035 0 0
TOTAL OPERATING BUDGET  41,394,055 44,139,639 45,314,506
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,100 7,000 7,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 115,092 0 0
Other Restricted Entitlements 20-32XX 125,112 0 0
TOTAL REVENUES FROM STATE SOURCES  240,204 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 227,654 209,381 216,000
Title VI 20-4417-4418 0 0 6,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 702,657 597,269 609,893
Other 20-4XXX 133,611 114,015 108,527
TOTAL REVENUES FROM FEDERAL SOURCES  1,063,922 920,665 941,120
TOTAL GRANTS AND ENTITLEMENTS  1,336,226 927,665 948,120
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 4,441
Transfers from Other Funds 40-5200 214,318 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,119,492 2,137,674 2,106,952
TOTAL REVENUES FROM LOCAL SOURCES  2,119,492 2,137,674 2,106,952
Revenues from State Sources:
Debt Service Aid Type II 40-3160 99,061 84,327 81,046
TOTAL LOCAL REPAYMENT OF DEBT  2,432,871 2,222,001 2,192,439
Actual Revenues (Over)/Under Expenditures  -214,318 0 0
TOTAL REPAYMENT OF DEBT  2,218,553 2,222,001 2,192,439
TOTAL REVENUES/SOURCES  44,948,834 47,289,305 48,455,065

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,373,52713,868,40714,213,020
Special Education 11-2XX-100-XXX3,494,7223,708,9193,808,733
Bilingual Education 11-240-100-XXX147,566157,932165,200
Vocational Programs - Local 11-3XX-100-XXX04,0004,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX279,316288,629294,636
School Sponsored Athletics 11-402-100-XXX667,597679,273685,445
Other Instructional Programs 11-4XX-100-XXX824,81891,79098,700
Support Services:
Tuition 11-000-100-XXX1,202,6211,062,2001,270,400
Attendance and Social Work Services 11-000-211-XXX26,60429,52133,925
Health Services 11-000-213-XXX343,838356,798332,872
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217440,274452,983476,759
Guidance 11-000-218-XXX887,959945,444977,497
Child Study Teams 11-000-219-XXX1,171,2351,310,5341,377,662
Improvement of Instructional Services 11-000-221-XXX598,678693,899724,218
Educational Media Services - School Library 11-000-222-XXX435,654465,008486,746
Instructional Staff Training Services 11-000-223-XXX61,02481,75069,700
General Administration 11-000-230-XXX708,460955,467749,972
School Administration 11-000-240-XXX1,577,1631,598,3061,639,788
Central Svcs & Admin Info Technology 11-000-25X-XXX667,221649,059658,560
Operation and Maintenance of Plant Services 11-000-26X-XXX4,657,4024,891,8625,040,981
Student Transportation Services 11-000-270-XXX2,803,3682,962,4922,956,563
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,810,4348,639,0549,019,500
Food Services 11-000-310-XXX20,1152,0000
Total Support Services Expenditures 23,412,05025,096,37725,815,143
TOTAL GENERAL CURRENT EXPENSE 41,199,59643,895,32745,084,877
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X194,459244,312229,629
TOTAL CAPITAL EXPENDITURES 194,459244,312229,629
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 41,394,05544,139,63945,314,506
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,1007,0007,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX85,09200
Support Services 20-214-200-XXX30,00000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 115,09200
Other State Projects:
Instruction 20-217-100-XXX125,11200
TOTAL TARA USED TO SUPPORT PROGRAMS 125,11200
Total State Projects 240,20400
Federal Projects:
Title I 20-XXX-XXX-XXX227,654209,381216,000
Title VI 20-XXX-XXX-XXX006,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX702,657597,269609,893
Other Special Projects 20-XXX-XXX-XXX133,611114,015108,527
Total Federal Projects 1,063,922920,665941,120
TOTAL GRANTS AND ENTITLEMENTS 1,336,226927,665948,120
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,218,5532,222,0012,192,439
TOTAL REPAYMENT OF DEBT 2,218,5532,222,0012,192,439
Total Expenditures 44,948,83447,289,30548,455,065

 

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 Budget909,565995,492985,052695,492
  Repayment of Debt-209,8774,4414,4410
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve321,360413,224273,6640
      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 Cost10,86311,45112,05112,41212,658
Total Classroom Instruction6,3766,6976,9667,1967,413
Classroom-Salaries and Benefits6,1156,4556,7156,9377,167
Classroom-General Supplies and Textbooks192153176179167
Classroom-Purchased Services and Other6990758080
Total Support Services1,4261,5321,6481,6891,755
Support Services-Salaries and Benefits1,2061,3151,4101,4371,510
Total Administrative Costs1,1281,1301,1541,2261,185
Administration-Salaries and Benefits961962955971989
Total Operations and Maintenance of Plant1,4581,5631,6591,6651,722
Operations & Maintenance of Plant-Salary & Ben.527573619628664
Total Food Services Costs16010
Total Extracurricular Costs328358365371377
Total Equipment Costs5560627671
Employee Benefits as a % of Salaries29.230.333.63232.4

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
  • Manchester Township: Facility Use
  • Grass Cutting
  • Paving
  • Computer Training
  • Snow Plowing
  • Recycling Program
  • School Resourse Officer
  • Transportation Jointures: Lakehurst, Jackson, Toms River
  • Central Regional and MOESC
  • School Allicance Insurance Fund JIFF
  • NJSBAIG - MOCCIFF Insurance Fund
  • Stafford Township CO-OP - Diesel and Unleaded gasoline
  • Educational Data Services - District-Wide supplies and materials
  • Autism Program - Lakehurst
  • Off campus in school suspension program - MOESC (Lakehurst)
  • Alliance for Competative Energy Services (ACES)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,706,257 (A)
Estimated Net Taxable Valuation (as of 02/15/2009)4,083,639,439 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8744 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,813,209 (D)
Estimated Net Taxable Valuation (as of 02/15/2009)4,083,639,439 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9260 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,706,257 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,737,019,163 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7538 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,813,209 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,737,019,163 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7982 (L)