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User Friendly Budgets
2009

OCEAN - TOMS RIVER REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time15,00114,90914,909
Pupils on Roll Regular Shared-Time227235235
spacing
Pupils on Roll - Special Full-Time2,0692,0562,056
Pupils on Roll - Special Shared-Time151170170
Private School Placements666161
spacing
Pupils Sent to Other Districts-Reg Prog211
Pupils Sent to Other Dists-Spec Ed Prog262625
Pupils Received81414
Pupils in State Facilities191919

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,200,000 5,600,000
Withdrawal from Cap Res-for Local Share 10-307 0 300,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 107,722,170 111,634,746 115,800,000
Tuition 10-1300 469,583 267,937 295,536
Transportation Fees from Other LEAs 10-1420-1440 146,741 164,000 560,160
Interest Earned on Capital Reserve Funds 10-1XXX 30,748 40,000 30,000
Other Restricted Miscellaneous Revenues 10-1XXX 1,417,278 1,192,937 1,121,738
Unrestricted Miscellaneous Revenues 10-1XXX 99,604 535,000 250,000
SUBTOTAL  109,886,124 113,834,620 118,057,434
Revenues from Intermediate Sources:
Unrestricted Revenues from Intermediate Sources 10-2000 13,265 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  13,265 0 0
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 39,379,179 0 0
Transportation Aid 10-3120 3,865,887 0 0
Special Education Aid 10-3130 10,521,401 0 0
Bilingual Education 10-3140 115,398 0 0
Supplemental Stabilization Aid 10-3172 9,955,919 0 0
Extraordinary Aid 10-3131 237,167 226,349 226,349
Consolidated Aid 10-3195 2,019,506 0 0
Additional Formula Aid 10-3196 4,049,005 0 0
Other State Aids 10-3XXX 221,709 0 0
Categorical Special Education Aid 10-3132 0 8,411,831 8,610,931
Equalization Aid 10-3176 0 40,049,363 42,909,855
Categorical Security Aid 10-3177 0 1,426,550 1,586,757
Adjustment Aid 10-3178 0 18,508,566 14,262,081
Categorical Transportation Aid 10-3121 0 3,576,170 4,602,856
SUBTOTAL  70,365,171 72,198,829 72,198,829
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 40,000 128,262
SUBTOTAL  0 40,000 128,262
Adjustment for Prior Year Encumbrances  0 4,711,778 0
Actual Revenues (Over)/Under Expenditures  -133,420 0 0
TOTAL OPERATING BUDGET  180,131,140 195,285,227 195,984,525
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 149,178 0 0
Instructional Supplement Aid 20-3214 479,660 0 0
Other Restricted Entitlements 20-32XX 1,018,808 816,000 1,113,433
TOTAL REVENUES FROM STATE SOURCES  1,647,646 816,000 1,113,433
Revenues from Federal Sources:
Title I 20-4411-4416 1,910,706 1,984,084 1,984,084
Title VI 20-4417-4418 19,186 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,666,029 3,837,916 4,162,596
Other 20-4XXX 1,248,622 1,061,155 904,996
TOTAL REVENUES FROM FEDERAL SOURCES  6,844,543 6,883,155 7,051,676
TOTAL GRANTS AND ENTITLEMENTS  8,492,189 7,699,155 8,165,109
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,386,777 0
Transfers from Capital Reserve 40-5210 763,776 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,905,077 4,065,852 6,661,616
TOTAL REVENUES FROM LOCAL SOURCES  2,905,077 4,065,852 6,661,616
Revenues from State Sources:
Debt Service Aid Type II 40-3160 456,351 455,265 456,431
TOTAL LOCAL REPAYMENT OF DEBT  4,125,204 6,907,894 7,118,047
Actual Revenues (Over)/Under Expenditures  2,664,244 0 0
TOTAL REPAYMENT OF DEBT  6,789,448 6,907,894 7,118,047
TOTAL REVENUES/SOURCES  195,412,777 209,892,276 211,267,681
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 763,776 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  194,649,001 209,892,276 211,267,681

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX57,677,72062,377,03464,041,600
Special Education 11-2XX-100-XXX12,112,79613,130,71013,770,200
Basic Skills/Remedial 11-230-100-XXX1,068,3031,173,752915,700
Bilingual Education 11-240-100-XXX352,642379,376392,200
Vocational Programs - Local 11-3XX-100-XXX1,959,1532,144,5691,872,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX789,322999,082907,300
School Sponsored Athletics 11-402-100-XXX3,751,4883,663,9073,557,500
Community Services Programs/Operations 11-800-330-XXX5,12330,50031,700
Support Services:
Tuition 11-000-100-XXX1,985,6071,327,8311,868,725
Attendance and Social Work Services 11-000-211-XXX281,184295,000235,000
Health Services 11-000-213-XXX2,117,0802,170,5882,302,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,972,0542,230,5262,399,100
Guidance 11-000-218-XXX3,893,2164,074,6504,381,550
Child Study Teams 11-000-219-XXX2,533,1552,768,2822,923,500
Improvement of Instructional Services 11-000-221-XXX2,844,0792,981,4002,885,400
Educational Media Services - School Library 11-000-222-XXX1,817,2221,940,4261,883,650
Instructional Staff Training Services 11-000-223-XXX410,284457,000440,000
General Administration 11-000-230-XXX2,619,2972,710,4502,721,200
School Administration 11-000-240-XXX7,056,5757,620,4317,370,500
Central Svcs & Admin Info Technology 11-000-25X-XXX3,807,7763,826,3523,518,800
Deposit to Maintenance Reserve 10-6060600,0001,500,000
Operation and Maintenance of Plant Services 11-000-26X-XXX18,795,43319,008,77418,379,500
Student Transportation Services 11-000-270-XXX12,479,97212,291,59912,360,000
Deposit to Current Expense Emergency Reserve 10-60700500,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX39,169,30045,639,08844,370,000
Food Services 11-000-310-XXX50,00000
Total Support Services Expenditures 101,832,234109,342,397108,039,725
TOTAL GENERAL CURRENT EXPENSE 179,548,781193,841,327195,527,925
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604040,00030,000
Equipment 12-XXX-XXX-73X528,5811,051,300374,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310300,0000
TOTAL CAPITAL EXPENDITURES 528,5811,391,300404,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX40,10343,50043,500
Total Summer School 40,10343,50043,500
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX13,26500
Total Accredited Evening/Adult HS/Post-Grad. 13,26500
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX4109,1009,100
Total Evening School for Foreign-Born - Local 4109,1009,100
TOTAL SPECIAL SCHOOLS 53,77852,60052,600
OPERATING BUDGET GRAND TOTAL 180,131,140195,285,227195,984,525
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX149,17800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 149,17800
Instructional Supplement Aid:
Instruction 20-214-100-XXX75,87500
Support Services 20-214-200-XXX403,78500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 479,66000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX118,364131,000121,358
Nonpublic Auxiliary Services 20-XXX-XXX-XXX541,490153,000412,008
Nonpublic Handicapped Services 20-XXX-XXX-XXX112,997284,000331,368
Nonpublic Nursing Services 20-XXX-XXX-XXX162,043158,000163,819
Nonpublic Technology Initiative 20-XXX-XXX-XXX83,86590,00084,880
Other Special Projects 20-XXX-XXX-XXX4900
Total State Projects 1,647,646816,0001,113,433
Federal Projects:
Title I 20-XXX-XXX-XXX1,910,7061,984,0841,984,084
Title VI 20-XXX-XXX-XXX19,18600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,666,0293,837,9164,162,596
Other Special Projects 20-XXX-XXX-XXX1,248,6221,061,155904,996
Total Federal Projects 6,844,5436,883,1557,051,676
TOTAL GRANTS AND ENTITLEMENTS 8,492,1897,699,1558,165,109
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,789,4486,907,8947,118,047
TOTAL REPAYMENT OF DEBT 6,789,4486,907,8947,118,047
Total Expenditures 195,412,777209,892,276211,267,681

 

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 Budget5,622,7305,121,4327,402,6233,586,060
  Repayment of Debt5,051,0212,386,77700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,577,6032,388,3502,128,3502,158,350
      Adult Education Programs0000
      Maintenance Reserve3,440,2883,640,2884,240,2885,740,288
      Legal Reserve3,371,3393,864,6281,783,4370
      Tuition Reserve0000
      Current Expense Emergency Reserve0200,800200,800700,800
  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 Cost9,3399,52510,14510,39010,375
Total Classroom Instruction5,4015,5736,0266,1376,215
Classroom-Salaries and Benefits5,1595,3565,7715,8365,972
Classroom-General Supplies and Textbooks155138164196152
Classroom-Purchased Services and Other87809110491
Total Support Services1,1701,2271,2781,3051,335
Support Services-Salaries and Benefits1,1021,1601,2101,2241,272
Total Administrative Costs9559751,0191,0561,008
Administration-Salaries and Benefits793825898908884
Total Operations and Maintenance of Plant1,2231,2791,2741,3171,267
Operations & Maintenance of Plant-Salary & Ben.693765797806786
Total Food Services Costs33000
Total Extracurricular Costs347325334342325
Total Equipment Costs6631226122
Employee Benefits as a % of Salaries31.633.73637.135.2

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
  • Toms River Regional Schools saves dollars on fuel for our buses through
  • bulk buying in cooperation with Toms River Township and Toms River
  • Municipal Utilities Authority. Additionally, we assist the township
  • with all aspects of their technology use, vehicle maintenance, printing
  • needs, and construction of special projects. Bothe budgets have
  • benefitted from this partnership. We have also generated revenue from
  • assisting a neighboring school district with its printing needs. When
  • possible we work with neighboring school districts to save on
  • transportation costs for special needs students. Toms River Regional
  • schools continues to share multiple services with the Hugh J. Boyd
  • Elementary School and now for fiscal year 2008-09 provide services
  • to the Seaside Park Elementary School. All budgets benefit from this
  • shared partnership.

 

Estimated Tax Rate Information
DOVER TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy105,629,864 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)6,457,308,775 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6358 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy111,706,423 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)6,457,308,775 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7299 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy105,629,864 (G)
Estimated Equalized Valuation (as of 10/01/2008)17,352,111,758 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6087 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy111,706,423 (J)
Estimated Equalized Valuation (as of 10/01/2008)17,352,111,758 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6438 (L)
spacing
SOUTH TOMS RIVER BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,768,664 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)281,869,428 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6275 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,870,410 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)281,869,428 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6636 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,768,664 (G)
Estimated Equalized Valuation (as of 10/01/2008)290,543,375 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6087 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,870,410 (J)
Estimated Equalized Valuation (as of 10/01/2008)290,543,375 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6438 (L)
spacing
BEACHWOOD BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,417,723 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,017,704,713 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6306 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,786,914 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,017,704,713 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6669 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,417,723 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,054,257,160 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6087 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,786,914 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,054,257,160 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6438 (L)
spacing
PINE BEACH BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,983,750 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)298,450,972 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6647 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,097,869 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)298,450,972 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7029 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,983,750 (G)
Estimated Equalized Valuation (as of 10/01/2008)325,876,065 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6087 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,097,869 (J)
Estimated Equalized Valuation (as of 10/01/2008)325,876,065 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6438 (L)