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

User Friendly Budgets
2008

OCEAN - LACEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,2264,1284,152
Pupils on Roll Regular Shared-Time694949
spacing
Pupils on Roll - Special Full-Time722723723
Pupils on Roll - Special Shared-Time444343
Private School Placements282620
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog123
Pupils Received424
Pupils in State Facilities555

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 1,057,171
Revenues from Local Sources:
Local Tax Levy 10-1210 34,814,214 36,892,463 35,639,904
Tuition 10-1300 193,321 100,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 221,791 100,000 100,000
SUBTOTAL  35,229,326 37,092,463 35,839,904
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 12,646,728 12,646,728 0
Transportation Aid 10-3120 1,033,432 1,033,432 0
Special Education Aid 10-3130 4,079,112 4,079,112 0
Bilingual Education 10-3140 17,466 17,466 0
Extraordinary Aid 10-3131 61,909 0 75,547
Consolidated Aid 10-3195 564,619 564,619 0
Additional Formula Aid 10-3196 555,201 1,127,058 0
Other State Aids 10-3XXX 2,356 0 0
Categorical Special Education Aid 10-3132 0 0 2,393,754
Equalization Aid 10-3176 0 0 18,892,603
Categorical Security Aid 10-3177 0 0 424,944
Categorical Transportation Aid 10-3121 0 0 902,711
SUBTOTAL  18,960,823 19,468,415 22,689,559
Adjustment for Prior Year Encumbrances  0 133,796 0
Actual Revenues (Over)/Under Expenditures  -633,145 0 0
TOTAL OPERATING BUDGET  53,557,004 56,994,674 59,586,634
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 123,675 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 161,285 165,354 0
Other Restricted Entitlements 20-32XX 3,771 0 0
TOTAL REVENUES FROM STATE SOURCES  165,056 165,354 0
Revenues from Federal Sources:
Title I 20-4411-4416 433,889 399,591 339,650
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,009,743 1,063,997 904,335
Other 20-4XXX 211,665 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,655,297 1,463,588 1,243,985
TOTAL GRANTS AND ENTITLEMENTS  1,944,028 1,628,942 1,243,985
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 28,240 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,143,562 2,756,498 2,800,396
TOTAL REVENUES FROM LOCAL SOURCES  2,143,562 2,756,498 2,800,396
Revenues from State Sources:
Debt Service Aid Type II 40-3160 819,615 611,937 797,004
TOTAL LOCAL REPAYMENT OF DEBT  2,963,177 3,396,675 3,597,400
Actual Revenues (Over)/Under Expenditures  610,385 0 0
TOTAL REPAYMENT OF DEBT  3,573,562 3,396,675 3,597,400
TOTAL REVENUES/SOURCES  59,074,594 62,020,291 64,428,019

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,237,25119,862,00420,771,732
Special Education 11-2XX-100-XXX4,727,8494,870,5335,469,398
Bilingual Education 11-240-100-XXX51,73054,99976,628
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX378,528342,921366,249
School Sponsored Athletics 11-402-100-XXX793,085885,666976,836
Support Services:
Tuition 11-000-100-XXX1,062,3431,193,6331,408,083
Attendance and Social Work Services 11-000-211-XXX181,577195,365206,119
Health Services 11-000-213-XXX532,282553,798567,112
Students - Related & Extraordinary 11-000-216,217346,514363,508381,732
Guidance 11-000-218-XXX989,0061,083,3851,112,151
Child Study Teams 11-000-219-XXX1,417,3661,136,8511,321,375
Improvement of Instructional Services 11-000-221-XXX1,098,8471,103,2251,104,722
Educational Media Services - School Library 11-000-222-XXX610,633564,029599,843
Instructional Staff Training Services 11-000-223-XXX39,71737,89157,250
General Administration 11-000-230-XXX1,183,5791,170,2911,161,533
School Administration 11-000-240-XXX1,417,8151,326,8101,319,544
Central Svcs & Admin Info Technology 11-000-25X-XXX431,576449,481467,420
Operation and Maintenance of Plant Services 11-000-26X-XXX5,285,0575,567,1415,676,100
Student Transportation Services 11-000-270-XXX2,233,4602,282,0532,492,078
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,182,16813,702,00013,628,574
Total Support Services Expenditures 29,011,94030,729,46131,503,636
TOTAL GENERAL CURRENT EXPENSE 53,200,38356,745,58459,164,479
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X356,621249,090422,155
TOTAL CAPITAL EXPENDITURES 356,621249,090422,155
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 53,557,00456,994,67459,586,634
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX123,67500
Instructional Supplement Aid:
Instruction 20-214-100-XXX161,285165,3540
TOTAL INSTRUCTIONAL SUPPLEMENT AID 161,285165,3540
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX3,77100
Total State Projects 165,056165,3540
Federal Projects:
Title I 20-XXX-XXX-XXX433,889399,591339,650
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,009,7431,063,997904,335
Other Special Projects 20-XXX-XXX-XXX211,66500
Total Federal Projects 1,655,2971,463,5881,243,985
TOTAL GRANTS AND ENTITLEMENTS 1,944,0281,628,9421,243,985
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,573,5623,396,6753,597,400
TOTAL REPAYMENT OF DEBT 3,573,5623,396,6753,597,400
Total Expenditures 59,074,59462,020,29164,428,019

 

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 Budget1,383,3731,433,9771,433,9771,137,218
  Repayment of Debt638,62528,24000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0760,412760,4120
      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 Cost9,86810,02410,55810,91211,230
Total Classroom Instruction6,1186,2326,7356,9537,202
Classroom-Salaries and Benefits5,7675,9936,4126,6136,874
Classroom-General Supplies and Textbooks250146208223218
Classroom-Purchased Services and Other10193114118110
Total Support Services1,3961,3611,3371,3791,431
Support Services-Salaries and Benefits1,2031,1911,2101,2481,276
Total Administrative Costs773780758782770
Administration-Salaries and Benefits649650623643634
Total Operations and Maintenance of Plant1,1991,2521,3041,3571,368
Operations & Maintenance of Plant-Salary & Ben.700730759783796
Total Food Services Costs00000
Total Extracurricular Costs296307322334357
Total Equipment Costs6071495186
Employee Benefits as a % of Salaries34.336.23939.136.9

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 Twp of Lacey-Use of Township Fueling Facility
  • 2 Twp of Lacey-Gasoline/Diesal Fuel Coop
  • 3 Twp of Lacey-Use of Twp Public Works Paving Dept
  • 4 Twp of Lacey-Use of Twp Building for School Alternative Program
  • 5 Twp of Lacey-Use of School fields for Twp Recreation Little League
  • 6 Twp of Lacey-Use of School fields for Twp Recreation Soccer
  • 7 Twp of Lacey-Use of School gym for Twp Recreation Basketball
  • 8 Twp of Lacey-Use of School buses for Twp Summer Recreation Program
  • 9 Twp of Lacey-Use of Twp site for School Bus Compound
  • 10 Twp of Lacey- Trash Contract
  • 11 Lacey Twp MUA-Use of Lacey Twp MUA Garage for School Bus Repair
  • 12 Lacey Twp MUA-Use of Lacey Twp MUA Building for Sch Transportation Off
  • 13 Lacey Twp BOE-Coop Cafeteria Supply Bid Bass River BOE
  • 14 Lacey Twp BOE-Coop Cafeteria Supply Bid Eagleswood BOE
  • 15 Lacey Twp BOE-Coop Cafeteria Supply Bid Little Egg Harbor Twp BOE
  • 16 Lacey Twp BOE-Coop Cafeteria Supply Bid Pt Pleasant Boro BOE
  • 17 Lacey Twp BOE-Coop Cafeteria Supply Bid Long Beach Island BOE
  • 18 Lacey Twp BOE-Coop Cafeteria Supply Bid Ocean Twp BOE
  • 19 Lacey Twp BOE-Coop Cafeteria Supply Bid Tuckerton BOE
  • 20 Lacey Twp BOE-Coop Cafeteria Supply Bid Washington Twp BOE
  • 21 MOESC-Transportation Coop
  • 22 MOESC-Calculator Coop
  • 23 MOESC-Natural Gas Coop
  • 24 NJSBIG-Insurance Coop
  • 25 NJASBO-ACT Telecommunication Coop
  • 26 NJSBA-ACES Energy Coop
  • 27 Central Reg BOE-Joint Transportation
  • 28 Educational Data Services-School Supplies Coop
  • 29 Neptune BOE-Joint Transportation
  • 30 Twp of Lacey-Use of Twp fields for School Girls Softball
  • 31 Twp of Lacey-Use of Twp fields for School Boys Baseball
  • 32 Twp of Lacey-Use of Twp fields for School Soccer

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,639,904 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,769,169,433 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0145 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,440,300 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,769,169,433 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.1728 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,639,904 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,359,804,907 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8175 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,440,300 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,359,804,907 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8817 (L)