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User Friendly Budgets
2008

OCEAN - BEACH HAVEN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time686868
spacing
Pupils on Roll - Special Full-Time411

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 85,950 85,950
Revenues from Local Sources:
Local Tax Levy 10-1210 1,198,525 1,246,466 1,296,324
Interest Earned on Capital Reserve Funds 10-1XXX 36 0 180
Unrestricted Miscellaneous Revenues 10-1XXX 10,323 13,724 10,141
SUBTOTAL  1,208,884 1,260,190 1,306,645
Revenues from State Sources:
Special Education Aid 10-3130 5,976 5,976 0
Bilingual Education 10-3140 1,168 1,168 0
Stabilization Aid 10-3171 51,147 51,147 0
Consolidated Aid 10-3195 9,107 9,107 0
Additional Formula Aid 10-3196 2,022 4,105 0
Other State Aids 10-3XXX 3,970 0 0
Categorical Special Education Aid 10-3132 0 0 25,144
Categorical Security Aid 10-3177 0 0 3,298
Adjustment Aid 10-3178 0 0 44,490
SUBTOTAL  73,390 71,503 72,932
Adjustment for Prior Year Encumbrances  0 8,864 0
Actual Revenues (Over)/Under Expenditures  36,325 0 0
TOTAL OPERATING BUDGET  1,318,599 1,426,507 1,465,527
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 15,960 17,669 15,799
TOTAL REVENUES FROM FEDERAL SOURCES  15,960 17,669 15,799
TOTAL GRANTS AND ENTITLEMENTS  15,960 17,669 15,799
TOTAL REVENUES/SOURCES  1,334,559 1,444,176 1,481,326

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX575,011606,350639,024
Special Education 11-2XX-100-XXX22,23221,84026,476
Basic Skills/Remedial 11-230-100-XXX5,0005,0005,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,91000
School Sponsored Athletics 11-402-100-XXX06,5008,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX11,39012,00012,000
Health Services 11-000-213-XXX45,54847,25449,100
Students - Related & Extraordinary 11-000-216,21721,25230,50025,500
Child Study Teams 11-000-219-XXX39,32847,12050,430
Improvement of Instructional Services 11-000-221-XXX16,32819,22020,100
Instructional Staff Training Services 11-000-223-XXX6,0007,0007,000
General Administration 11-000-230-XXX53,31665,78057,780
School Administration 11-000-240-XXX34,59334,38431,384
Central Svcs & Admin Info Technology 11-000-25X-XXX05,0003,000
Deposit to Maintenance Reserve 10-60610,22510,50010,500
Operation and Maintenance of Plant Services 11-000-26X-XXX247,363225,364233,258
Student Transportation Services 11-000-270-XXX32,79045,83550,075
Personal Services - Employee Benefits 11-XXX-XXX-2XX182,961222,360222,400
Total Support Services Expenditures 690,869761,817762,027
TOTAL GENERAL CURRENT EXPENSE 1,309,2471,412,0071,451,027
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400180
Equipment 12-XXX-XXX-73X9,35214,50014,320
TOTAL CAPITAL EXPENDITURES 9,35214,50014,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,318,5991,426,5071,465,527
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX15,96017,66915,799
Total Federal Projects 15,96017,66915,799
TOTAL GRANTS AND ENTITLEMENTS 15,96017,66915,799
REPAYMENT OF DEBT
Total Expenditures 1,334,5591,444,1761,481,326

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget177,852211,423211,423125,473
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,07918,11618,11618,296
      Adult Education Programs0000
      Maintenance Reserve010,22520,72531,225
      Legal Reserve85,95085,95000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost16,28919,24316,03319,64720,151
Total Classroom Instruction10,43711,1159,28411,30211,889
Classroom-Salaries and Benefits9,55310,3278,56110,42211,013
Classroom-General Supplies and Textbooks507370390475514
Classroom-Purchased Services and Other377419333406362
Total Support Services1,7982,5692,3702,8862,883
Support Services-Salaries and Benefits1,6122,3322,1032,5602,557
Total Administrative Costs1,7971,5991,5051,8331,592
Administration-Salaries and Benefits1,5421,3781,2421,5121,301
Total Operations and Maintenance of Plant2,1193,9612,7363,4593,597
Operations & Maintenance of Plant-Salary & Ben.7989397789471,097
Total Food Services Costs00000
Total Extracurricular Costs89917794116
Total Equipment Costs192143173210208
Employee Benefits as a % of Salaries19.722.425.625.624.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • The Beach Haven School shares services with the Borough of Beach Haven fo
  • r the following - 1.snow and ice removal, 2. trash removal, 3. re-cycling
  • 4. buidling use for housing some Borough functions, 5.security issues, 6.
  • safety education, 7. Drug and Alcohol education.
  • The Beach Haven School employs a part-time Board Secretary who is also em
  • ployed by the Island Heights School district.
  • The Beach Haven School employs a single administrator who serves as Super
  • intendent/Principal/Business Administrator. Due to the variety of experie
  • nces and licenses she holds, she is able to also serve as Director of Cur
  • riculum, Special Services, etc. She, thus, shares her services/expertise
  • in multiple venues.
  • The Beach Haven School shares services with the Stafford School district
  • in the following areas: 1.Bus maintenance, 2. Low incidence special educ
  • ation placement, 3. specialized units/programs related to reading, writin
  • g, science, and the arts.
  • The Beach Haven School shares some transportation services with the South
  • ern Regional School District.
  • The Beach Haven School participates in collaborative purchasing to lower
  • costs (i.e. shared service) for communication, energy, and supplies.
  • Ed-Date for supplies, ACT and E-Rate for communication.
  • Required professional development related to Right TO Know, DYFS, etc. is
  • shared with MOESC.
  • Our insurance provider annually updates our required insurances into a co
  • st savings package - last year we saved over $10,000.
  • Our bank pays for our payroll services as a benefit for banking with them
  • for a savings of about $7,000 annually.
  • The local Beach Haven Free Library supplements our Beach Haven School lib
  • rary.
  • The local Police Athletic League provides an afterschool atheletic progra
  • They use our building.We use their services at a savings of $10,000.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,296,324 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,623,718,636 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0798 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,296,324 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,623,718,636 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0798 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,296,324 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,105,856,006 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0616 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,296,324 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,105,856,006 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0616 (L)