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User Friendly Budgets
2009

OCEAN - TUCKERTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time246222282
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Pupils on Roll - Special Full-Time415153
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Pupils Sent to Other Dists-Spec Ed Prog211
Pupils Received230

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 115,575 95,434
Revenues from Local Sources:
Local Tax Levy 10-1210 2,010,047 2,215,194 2,303,802
Tuition 10-1300 28,780 20,000 20,000
Unrestricted Miscellaneous Revenues 10-1XXX 85,605 20,000 20,000
SUBTOTAL  2,124,432 2,255,194 2,343,802
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 682,594 0 0
Transportation Aid 10-3120 19,563 0 0
Special Education Aid 10-3130 324,179 0 0
Stabilization Aid 10-3171 73,136 0 0
Extraordinary Aid 10-3131 3,343 9,413 10,000
Consolidated Aid 10-3195 30,847 0 0
Additional Formula Aid 10-3196 71,201 0 0
Other State Aids 10-3XXX 38,424 0 0
Categorical Special Education Aid 10-3132 0 123,711 116,746
Equalization Aid 10-3176 0 898,216 857,889
Categorical Security Aid 10-3177 0 48,428 53,728
Adjustment Aid 10-3178 0 398,241 432,754
Categorical Transportation Aid 10-3121 0 19,308 26,787
SUBTOTAL  1,243,287 1,497,317 1,497,904
Adjustment for Prior Year Encumbrances  0 145,010 0
Actual Revenues (Over)/Under Expenditures  -36,717 0 0
TOTAL OPERATING BUDGET  3,331,002 4,013,096 3,937,140
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 132,421 0 0
Demonstrably Effective Program Aid 20-3212 97,759 0 0
Preschool Education Aid 20-3218 0 72,978 72,978
Other Restricted Entitlements 20-32XX 39,852 0 0
TOTAL REVENUES FROM STATE SOURCES  270,032 72,978 72,978
Revenues from Federal Sources:
Title I 20-4411-4416 46,624 67,000 73,000
Title VI 20-4417-4418 0 0 16,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 53,067 66,000 64,000
Other 20-4XXX 15,723 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  115,414 133,000 153,800
TOTAL GRANTS AND ENTITLEMENTS  385,446 205,978 226,778
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 239,727 273,203 268,973
Miscellaneous 40-1XXX 5,220 0 0
TOTAL REVENUES FROM LOCAL SOURCES  244,947 273,203 268,973
Revenues from State Sources:
Debt Service Aid Type II 40-3160 56,131 53,330 50,210
TOTAL LOCAL REPAYMENT OF DEBT  301,078 326,533 319,183
Actual Revenues (Over)/Under Expenditures  36,825 0 0
TOTAL REPAYMENT OF DEBT  337,903 326,533 319,183
TOTAL REVENUES/SOURCES  4,054,351 4,545,607 4,483,101

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX887,2081,257,4111,222,812
Special Education 11-2XX-100-XXX399,476497,142474,652
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX57,87757,50057,800
Support Services:
Tuition 11-000-100-XXX76,16754,00036,500
Health Services 11-000-213-XXX35,96939,00046,983
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21735,46140,10546,165
Guidance 11-000-218-XXX132,079144,76017,799
Child Study Teams 11-000-219-XXX121,797123,043121,591
Improvement of Instructional Services 11-000-221-XXX2,8493,60016,000
Educational Media Services - School Library 11-000-222-XXX76,37281,816231,164
Instructional Staff Training Services 11-000-223-XXX3,89626,58427,686
General Administration 11-000-230-XXX143,230139,850108,173
School Administration 11-000-240-XXX69,82274,10480,540
Central Svcs & Admin Info Technology 11-000-25X-XXX9,89712,60067,602
Operation and Maintenance of Plant Services 11-000-26X-XXX426,973440,366445,706
Student Transportation Services 11-000-270-XXX99,027167,001144,627
Personal Services - Employee Benefits 11-XXX-XXX-2XX716,169797,214779,840
Food Services 11-000-310-XXX07,0003,500
Total Support Services Expenditures 1,949,7082,151,0432,173,876
TOTAL GENERAL CURRENT EXPENSE 3,294,2693,963,0963,929,140
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX36,73350,0008,000
TOTAL CAPITAL EXPENDITURES 36,73350,0008,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,331,0024,013,0963,937,140
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX130,39972,97872,978
Support Services 20-218-200-XXX2,02200
TOTAL PRESCHOOL EDUCATION AID 132,42172,97872,978
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX92,73700
Support Services 20-212-200-XXX5,02200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 97,75900
Other State Projects:
Instruction 20-217-100-XXX31,33900
Support Services 20-217-200-XXX8,51300
TOTAL TARA USED TO SUPPORT PROGRAMS 39,85200
Total State Projects 270,03272,97872,978
Federal Projects:
Title I 20-XXX-XXX-XXX46,62467,00073,000
Title VI 20-XXX-XXX-XXX0016,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX53,06766,00064,000
Other Special Projects 20-XXX-XXX-XXX15,72300
Total Federal Projects 115,414133,000153,800
TOTAL GRANTS AND ENTITLEMENTS 385,446205,978226,778
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX337,903326,533319,183
TOTAL REPAYMENT OF DEBT 337,903326,533319,183
Total Expenditures 4,054,3514,545,6074,483,101

 

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 Budget362,915257,448253,492250,000
  Repayment of Debt62,37925,55400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve111,619203,56191,9420
      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 Cost11,35912,09411,80113,97511,406
Total Classroom Instruction6,9995,4627,1558,7276,803
Classroom-Salaries and Benefits6,4285,0866,7578,1816,449
Classroom-General Supplies and Textbooks538263323368291
Classroom-Purchased Services and Other331137617864
Total Support Services1,6051,4871,8362,0701,864
Support Services-Salaries and Benefits1,2751,0091,3941,5671,484
Total Administrative Costs980806844955947
Administration-Salaries and Benefits802665447502773
Total Operations and Maintenance of Plant1,5381,5431,6311,8451,495
Operations & Maintenance of Plant-Salary & Ben.707676831934698
Total Food Services Costs00232610
Total Extracurricular Costs236209238268216
Total Equipment Costs300000
Employee Benefits as a % of Salaries24.633.834.833.130.8

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
  • Garbage collection with Borough
  • Preschool Disabled Class with neighboring district
  • Member district of NJSchool Boards Insurance Group
  • Transportation jointures with neighboring districts
  • Sharing school nurse with neighboring district
  • Member of paper/supplies/food consortiums
  • Member of gas and electric purchasing group
  • Shared professional development programs with 2 neighboring
  • districts.
  • Member of ETTC professional development group which lowers cost
  • by working with large member group.
  • Member of county AVA group which lowers cost for members.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,303,802 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)432,891,924 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5322 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,572,775 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)432,891,924 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5943 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,303,802 (G)
Estimated Equalized Valuation (as of 10/01/2008)537,336,369 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4287 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,572,775 (J)
Estimated Equalized Valuation (as of 10/01/2008)537,336,369 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4788 (L)