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

User Friendly Budgets
2008

OCEAN - PLUMSTED TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,5501,5611,589
Pupils on Roll Regular Shared-Time241829
spacing
Pupils on Roll - Special Full-Time252253252
Pupils on Roll - Special Shared-Time181620
Private School Placements566
spacing
Pupils Sent to Other Districts-Reg Prog0011
Pupils Sent to Other Dists-Spec Ed Prog545

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,908,240 1,513,839
Withdrawal from Cap Res-for Local Share 10-307 0 82,989 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,065,539 8,953,109 8,953,109
Tuition 10-1300 77,953 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,364 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 110,318 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 278,985 99,444 130,750
SUBTOTAL  8,534,159 9,052,553 9,083,859
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,327,312 6,327,312 0
Transportation Aid 10-3120 548,724 546,636 0
Special Education Aid 10-3130 1,318,190 1,318,190 0
Bilingual Education 10-3140 8,176 8,176 0
Extraordinary Aid 10-3131 6,702 0 6,914
Consolidated Aid 10-3195 190,913 190,913 0
Additional Formula Aid 10-3196 252,992 516,855 0
Other State Aids 10-3XXX 109,365 372,522 0
Categorical Special Education Aid 10-3132 0 0 943,923
Equalization Aid 10-3176 0 0 9,661,032
Categorical Security Aid 10-3177 0 0 144,411
Categorical Transportation Aid 10-3121 0 0 447,503
SUBTOTAL  8,762,374 9,280,604 11,203,783
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,389,318 106,839 0
Medicaid Reimbursement 10-4200 6,311 0 0
SUBTOTAL  1,395,629 106,839 0
Adjustment for Prior Year Encumbrances  0 23,706 0
Actual Revenues (Over)/Under Expenditures  -40,489 0 0
TOTAL OPERATING BUDGET  18,651,673 20,454,931 21,801,481
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,127 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 41,843 41,843 0
Other Restricted Entitlements 20-32XX 8,666 0 0
TOTAL REVENUES FROM STATE SOURCES  50,509 41,843 0
Revenues from Federal Sources:
Title I 20-4411-4416 105,367 92,735 78,825
I.D.E.A. Part B (Handicapped) 20-4420-4429 347,446 327,755 297,409
Other 20-4XXX 95,253 75,916 64,529
TOTAL REVENUES FROM FEDERAL SOURCES  548,066 496,406 440,763
TOTAL GRANTS AND ENTITLEMENTS  612,702 538,249 440,763
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 19,953
Transfers from Other Funds 40-5200 72,487 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,367,955 1,468,046 1,448,106
Miscellaneous 40-1XXX 256,480 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,624,435 1,468,046 1,448,106
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 1,038,610 1,038,562
TOTAL LOCAL REPAYMENT OF DEBT  1,696,922 2,506,656 2,506,621
Additional State School Building Aid-CH.177 40-3251 1,066,325 0 0
TOTAL ADDITIONAL STATE SCHOOL BUILDING AID  1,066,325 0 0
Actual Revenues (Over)/Under Expenditures  14,451,941 0 0
TOTAL REPAYMENT OF DEBT  17,215,188 2,506,656 2,506,621
TOTAL REVENUES/SOURCES  36,479,563 23,499,836 24,748,865

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,754,9506,228,8846,486,607
Special Education 11-2XX-100-XXX1,965,1172,307,0392,519,150
Basic Skills/Remedial 11-230-100-XXX109,992131,709191,690
Bilingual Education 11-240-100-XXX67,22274,05071,063
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX169,698187,441184,070
School Sponsored Athletics 11-402-100-XXX568,603589,800645,019
Other Instructional Programs 11-4XX-100-XXX8,4447,2215,180
Community Services Programs/Operations 11-800-330-XXX48,63929,81731,308
Support Services:
Tuition 11-000-100-XXX310,647424,629486,059
Attendance and Social Work Services 11-000-211-XXX35,18237,36939,351
Health Services 11-000-213-XXX224,957240,089250,509
Students - Related & Extraordinary 11-000-216,217340,650364,838372,326
Guidance 11-000-218-XXX342,653349,512400,835
Child Study Teams 11-000-219-XXX541,787565,024573,241
Improvement of Instructional Services 11-000-221-XXX43,25939,983128,026
Educational Media Services - School Library 11-000-222-XXX118,221127,215140,203
Instructional Staff Training Services 11-000-223-XXX167,804155,188170,423
General Administration 11-000-230-XXX639,637703,291531,474
School Administration 11-000-240-XXX882,210947,172910,596
Central Svcs & Admin Info Technology 11-000-25X-XXX403,998504,558434,134
Operation and Maintenance of Plant Services 11-000-26X-XXX2,006,9222,165,2062,427,603
Student Transportation Services 11-000-270-XXX1,165,8221,216,2301,360,171
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,677,0502,945,8423,393,103
Total Support Services Expenditures 9,900,79910,786,14611,618,054
TOTAL GENERAL CURRENT EXPENSE 18,593,46420,342,10721,752,141
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X42,53427,83539,340
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,67584,98910,000
TOTAL CAPITAL EXPENDITURES 58,209112,82449,340
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 18,651,67320,454,93121,801,481
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,12700
Instructional Supplement Aid:
Instruction 20-214-100-XXX41,84341,8430
TOTAL INSTRUCTIONAL SUPPLEMENT AID 41,84341,8430
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX8,66600
Total State Projects 50,50941,8430
Federal Projects:
Title I 20-XXX-XXX-XXX105,36792,73578,825
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX347,446327,755297,409
Other Special Projects 20-XXX-XXX-XXX95,25375,91664,529
Total Federal Projects 548,066496,406440,763
TOTAL GRANTS AND ENTITLEMENTS 612,702538,249440,763
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX17,215,1882,506,6562,506,621
TOTAL REPAYMENT OF DEBT 17,215,1882,506,6562,506,621
Total Expenditures 36,479,56323,499,83624,748,865

 

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 Budget2,793,7612,287,9752,079,8561,155,350
  Repayment of Debt14,471,89419,95319,9530
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78,41082,53600
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve841,4071,430,740589,3330
      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 Cost8,9719,2469,92410,22910,658
Total Classroom Instruction4,8105,7265,7505,8436,170
Classroom-Salaries and Benefits4,5495,2855,3595,4285,803
Classroom-General Supplies and Textbooks228264354371327
Classroom-Purchased Services and Other33176374540
Total Support Services1,3989781,2041,2471,374
Support Services-Salaries and Benefits1,3319291,1261,1511,269
Total Administrative Costs1,1501,0371,2441,3901,205
Administration-Salaries and Benefits9878751,0781,1491,027
Total Operations and Maintenance of Plant1,1021,0821,1911,2101,335
Operations & Maintenance of Plant-Salary & Ben.137120149143161
Total Food Services Costs00000
Total Extracurricular Costs472398495500531
Total Equipment Costs2123111521
Employee Benefits as a % of Salaries25.123.423.923.826

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 district participates in a jointure with North Hanover for four
  • Regular Education Bus Routes. It also uses MOESC to provide services
  • - The Distirct has agreements with Plumsted Township for use of
  • facilities, lawn and maitenance equipment, Student Resource Officer
  • and local area network.
  • - Ocean county assists with snow removal and salts the parking lots and
  • Ocean County Library is connected to the district's septic system.
  • - The District purchases natural gas through the Burlington County Gas
  • Consortium.
  • - The District use MOCSSIF for workers comprenhensive insurance

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,953,109 (A)
Estimated Net Taxable Valuation (as of 01/04/2008)1,083,749,972 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8261 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,401,215 (D)
Estimated Net Taxable Valuation (as of 01/04/2008)1,083,749,972 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9597 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,953,109 (G)
Estimated Equalized Valuation (as of 01/04/2008)964,572,782 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9282 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,401,215 (J)
Estimated Equalized Valuation (as of 01/04/2008)964,572,782 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0783 (L)