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User Friendly Budgets
2008

OCEAN - JACKSON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time8,1948,2528,343
Pupils on Roll Regular Shared-Time96103105
Pupils on Roll Reg Accr. Adult High Sch165119119
spacing
Pupils on Roll - Special Full-Time1,4121,4041,424
Pupils on Roll - Special Shared-Time545761
Private School Placements10994116
spacing
Pupils Sent to Other Districts-Reg Prog112
Pupils Sent to Other Dists-Spec Ed Prog323339
Pupils Received212
Pupils in State Facilities1055

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,748,457 6,913,422
Revenues from Local Sources:
Local Tax Levy 10-1210 60,020,934 62,757,140 62,757,140
Tuition 10-1300 114,335 60,000 60,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,623,848 750,000 750,000
SUBTOTAL  62,759,117 63,567,140 63,567,140
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 30,752,632 30,752,632 0
Transportation Aid 10-3120 3,371,231 3,371,231 0
Special Education Aid 10-3130 11,631,811 11,631,811 0
Bilingual Education 10-3140 80,376 80,376 0
Extraordinary Aid 10-3131 245,257 0 246,240
Consolidated Aid 10-3195 1,058,579 1,058,579 0
Additional Formula Aid 10-3196 1,412,364 2,882,684 0
Other State Aids 10-3XXX 569,520 519,485 132,804
Categorical Special Education Aid 10-3132 0 0 4,868,724
Equalization Aid 10-3176 0 0 41,552,367
Categorical Security Aid 10-3177 0 0 726,714
Adjustment Aid 10-3178 0 0 1,373,704
Categorical Transportation Aid 10-3121 0 0 3,150,966
SUBTOTAL  49,121,770 50,296,798 52,051,519
Adjustment for Prior Year Encumbrances  0 296,361 0
Actual Revenues (Over)/Under Expenditures  1,123,508 0 0
TOTAL OPERATING BUDGET  113,004,395 119,908,756 122,532,081
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 117,535 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 184,179 184,179 0
Other Restricted Entitlements 20-32XX 223,233 1,130,423 799,399
TOTAL REVENUES FROM STATE SOURCES  407,412 1,314,602 799,399
Revenues from Federal Sources:
Title I 20-4411-4416 286,521 281,054 281,054
Title VI 20-4417-4418 24,587 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,848,304 1,946,813 1,946,813
Vocational Education 20-4430 32,703 0 0
Private Industry Council (JTPA) 20-4700 19,662 19,662 19,662
Other 20-4XXX 915,758 351,240 313,976
TOTAL REVENUES FROM FEDERAL SOURCES  3,127,535 2,598,769 2,561,505
TOTAL GRANTS AND ENTITLEMENTS  3,652,482 3,913,371 3,360,904
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 747,083 775,000
Revenues from Local Sources:
Local Tax Levy 40-1210 6,135,149 6,135,149 6,126,678
Miscellaneous 40-1XXX 602,433 0 0
TOTAL REVENUES FROM LOCAL SOURCES  6,737,582 6,135,149 6,126,678
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,911,943 2,284,949 2,252,660
TOTAL LOCAL REPAYMENT OF DEBT  8,649,525 9,167,181 9,154,338
Actual Revenues (Over)/Under Expenditures  -211,573 0 0
TOTAL REPAYMENT OF DEBT  8,437,952 9,167,181 9,154,338
TOTAL REVENUES/SOURCES  125,094,829 132,989,308 135,047,323

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX33,709,68634,186,87735,023,624
Special Education 11-2XX-100-XXX11,813,61412,847,58213,371,791
Basic Skills/Remedial 11-230-100-XXX993,247659,034606,233
Bilingual Education 11-240-100-XXX175,927213,876212,074
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX474,919517,727532,837
School Sponsored Athletics 11-402-100-XXX1,399,2551,605,1151,537,044
Other Instructional Programs 11-4XX-100-XXX90,546108,592115,233
Support Services:
Tuition 11-000-100-XXX7,293,6538,267,5957,955,962
Attendance and Social Work Services 11-000-211-XXX137,263154,656160,273
Health Services 11-000-213-XXX1,146,2001,181,0811,263,105
Students - Related & Extraordinary 11-000-216,217872,088944,7661,015,737
Guidance 11-000-218-XXX2,056,5192,178,9052,305,052
Child Study Teams 11-000-219-XXX1,914,3742,038,8792,008,738
Improvement of Instructional Services 11-000-221-XXX1,150,8501,079,0031,325,559
Educational Media Services - School Library 11-000-222-XXX1,424,4631,124,6031,149,280
Instructional Staff Training Services 11-000-223-XXX75,167105,75578,303
General Administration 11-000-230-XXX1,161,8811,427,3581,333,120
School Administration 11-000-240-XXX5,032,6125,090,1475,242,011
Central Svcs & Admin Info Technology 11-000-25X-XXX2,223,1682,714,2792,529,755
Operation and Maintenance of Plant Services 11-000-26X-XXX10,005,62011,292,16811,595,457
Student Transportation Services 11-000-270-XXX8,513,0809,242,3179,314,525
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,629,67421,332,29122,405,537
Total Support Services Expenditures 62,636,61268,173,80369,682,414
TOTAL GENERAL CURRENT EXPENSE 111,293,806118,312,606121,081,250
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X828,244365,955114,237
Facilities Acquisition and Construction Services 12-000-4XX-XXX81,651204,180270,000
TOTAL CAPITAL EXPENDITURES 909,895570,135384,237
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX465,031525,342579,959
Support Services 13-422-200-XXX4,27500
Total Summer School 469,306525,342579,959
Other Special Schools:
Instruction 13-4XX-100-XXX188,052302,706290,046
Total Other Special Schools 188,052302,706290,046
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX104,642154,300152,335
Support Services 13-601-200-XXX38,69443,66744,254
Total Accredited Evening/Adult HS/Post-Grad. 143,336197,967196,589
TOTAL SPECIAL SCHOOLS 800,6941,026,0151,066,594
OPERATING BUDGET GRAND TOTAL 113,004,395119,908,756122,532,081
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX117,53500
Instructional Supplement Aid:
Instruction 20-214-100-XXX40,28533,5000
Support Services 20-214-200-XXX143,894150,6790
TOTAL INSTRUCTIONAL SUPPLEMENT AID 184,179184,1790
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX24,61229,05329,053
Nonpublic Auxiliary Services 20-XXX-XXX-XXX31,29538,57237,875
Nonpublic Handicapped Services 20-XXX-XXX-XXX103,09498,20593,087
Nonpublic Nursing Services 20-XXX-XXX-XXX32,74432,74432,744
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,64017,64017,640
Vocational Education 20-XXX-XXX-XXX13,84800
Other Special Projects 20-XXX-XXX-XXX0914,209589,000
Total State Projects 407,4121,314,602799,399
Federal Projects:
Title I 20-XXX-XXX-XXX286,521281,054281,054
Title VI 20-XXX-XXX-XXX24,58700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,848,3041,946,8131,946,813
Vocational Education 20-XXX-XXX-XXX32,70300
Private Industry Council (JTPA) 20-XXX-XXX-XXX19,66219,66219,662
Other Special Projects 20-XXX-XXX-XXX915,758351,240313,976
Total Federal Projects 3,127,5352,598,7692,561,505
TOTAL GRANTS AND ENTITLEMENTS 3,652,4823,913,3713,360,904
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX8,437,9529,167,1819,154,338
TOTAL REPAYMENT OF DEBT 8,437,9529,167,1819,154,338
Total Expenditures 125,094,829132,989,308135,047,323

 

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 Budget5,790,7127,228,9277,705,8642,392,247
  Repayment of Debt1,310,5101,522,083775,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,218,2322,674,7161,599,8050
      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 Cost8,9319,77810,08910,21310,353
Total Classroom Instruction5,5525,9846,1056,1396,246
Classroom-Salaries and Benefits5,2745,5385,7875,8045,906
Classroom-General Supplies and Textbooks237386252264271
Classroom-Purchased Services and Other4260667169
Total Support Services1,0201,1281,1221,1341,169
Support Services-Salaries and Benefits9189951,0221,0311,068
Total Administrative Costs1,0201,0521,0961,1371,117
Administration-Salaries and Benefits825877883910921
Total Operations and Maintenance of Plant1,0141,1731,3031,3151,334
Operations & Maintenance of Plant-Salary & Ben.570664749748748
Total Food Services Costs00000
Total Extracurricular Costs124227244255250
Total Equipment Costs2686343812
Employee Benefits as a % of Salaries27.928.629.629.229.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Educational Data Services - Glen Rock BOE host
  • Supplies in the following areas: Art, General, Science, Athletics,
  • Custodial, Copy Paper, Office Supplies, A/V, Library, Fine Arts and PE
  • 2. Stafford Township - Gasoline and Diesel Fuel Co-0p
  • 3. Transportation Jointures with Lakewood and Plumsted Townships
  • 4. Shard Services with Township for S.E. students to attend Recreation
  • Program instead of a summer program at a camp
  • 5. Shard Services for fuel usage by the Jackson Township Board of
  • Fire Commissioners
  • 6. Monmouth Ocean Ed Services Commission - Transportation Routes,
  • Crossroads Program, In-School Suspension Program, Natural Gas Co-Op
  • 7. Tuition with local school districts for Special Education Students
  • 8. Ocean County Vo-Tech - MATES and Performing Arts Program for High
  • School students
  • 9. Equipment sharing and recycling services with Jackson Township

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy62,757,140 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)2,982,801,631 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1040 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy68,883,818 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)2,982,801,631 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.3094 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy62,757,140 (G)
Estimated Equalized Valuation (as of 01/10/2008)7,446,720,555 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8427 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy68,883,818 (J)
Estimated Equalized Valuation (as of 01/10/2008)7,446,720,555 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9250 (L)