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User Friendly Budgets
2008

OCEAN - TOMS RIVER REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time15,34415,00114,933
Pupils on Roll Regular Shared-Time213227213
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Pupils on Roll - Special Full-Time2,1082,0692,126
Pupils on Roll - Special Shared-Time145151138
Private School Placements576665
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Pupils Sent to Other Districts-Reg Prog422
Pupils Sent to Other Dists-Spec Ed Prog332625
Pupils Received1389
Pupils in State Facilities171919

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,290,148 3,200,000 4,200,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 100,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 300,000
Transfers from Other Funds 10-5200 315,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 104,580,126 107,722,170 111,634,746
Tuition 10-1300 255,598 598,522 267,937
Transportation Fees from Other LEAs 10-1420-1440 235,126 163,818 164,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,211,781 0 40,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 200,000 1,192,937
Unrestricted Miscellaneous Revenues 10-1XXX 393,793 510,000 535,000
SUBTOTAL  106,676,424 109,194,510 113,834,620
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 17,465 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  17,465 0 0
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 39,379,179 39,379,179 0
Transportation Aid 10-3120 3,865,887 3,865,887 0
Special Education Aid 10-3130 10,521,401 10,521,401 0
Bilingual Education 10-3140 115,398 115,398 0
Supplemental Stabilization Aid 10-3172 9,955,919 9,955,919 0
Aid for Adult and Post-Graduate Programs 10-3191 194,210 0 0
Extraordinary Aid 10-3131 210,588 0 226,349
Consolidated Aid 10-3195 1,825,296 2,019,506 0
Additional Formula Aid 10-3196 1,994,584 4,049,005 0
Other State Aids 10-3XXX 75,783 65,361 0
Categorical Special Education Aid 10-3132 0 0 8,411,831
Equalization Aid 10-3176 0 0 40,049,363
Categorical Security Aid 10-3177 0 0 1,426,550
Adjustment Aid 10-3178 0 0 18,508,566
Categorical Transportation Aid 10-3121 0 0 3,576,170
SUBTOTAL  68,138,245 69,971,656 72,198,829
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 42,021 40,000 40,000
SUBTOTAL  42,021 40,000 40,000
Adjustment for Prior Year Encumbrances  0 4,781,896 0
Actual Revenues (Over)/Under Expenditures  5,769,458 0 0
TOTAL OPERATING BUDGET  180,958,613 187,288,062 190,573,449
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 149,178 149,178 0
Instructional Supplement Aid 20-3214 479,660 479,660 0
Other Restricted Entitlements 20-32XX 1,007,338 816,000 816,000
TOTAL REVENUES FROM STATE SOURCES  1,636,176 1,444,838 816,000
Revenues from Federal Sources:
Title I 20-4411-4416 2,077,554 1,943,550 1,750,000
Title VI 20-4417-4418 3,334 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,758,480 3,797,265 3,206,649
Other 20-4XXX 1,039,454 500,000 500,000
TOTAL REVENUES FROM FEDERAL SOURCES  6,878,822 6,240,815 5,456,649
TOTAL GRANTS AND ENTITLEMENTS  8,514,998 7,685,653 6,272,649
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,428,020 2,386,777
Transfers from Capital Reserve 40-5210 2,323,375 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,696,185 2,905,077 4,065,852
TOTAL REVENUES FROM LOCAL SOURCES  5,696,185 2,905,077 4,065,852
Revenues from State Sources:
Debt Service Aid Type II 40-3160 455,627 456,351 455,265
TOTAL LOCAL REPAYMENT OF DEBT  8,475,187 6,789,448 6,907,894
Actual Revenues (Over)/Under Expenditures  -1,516,053 0 0
TOTAL REPAYMENT OF DEBT  6,959,134 6,789,448 6,907,894
TOTAL REVENUES/SOURCES  196,432,745 201,763,163 203,753,992
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 2,323,375 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  194,109,370 201,763,163 203,753,992

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX57,928,68360,075,82461,647,974
Special Education 11-2XX-100-XXX11,545,02712,673,78113,124,450
Basic Skills/Remedial 11-230-100-XXX1,231,6221,576,9921,173,700
Bilingual Education 11-240-100-XXX334,374403,200379,200
Vocational Programs - Local 11-3XX-100-XXX1,932,8491,982,8812,126,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX858,4511,009,152997,800
School Sponsored Athletics 11-402-100-XXX4,150,7353,776,3543,592,150
Community Services Programs/Operations 11-800-330-XXX23,31429,03230,500
Support Services:
Tuition 11-000-100-XXX1,321,5872,340,3981,147,718
Attendance and Social Work Services 11-000-211-XXX262,062275,000295,000
Health Services 11-000-213-XXX2,043,3452,088,9552,170,500
Students - Related & Extraordinary 11-000-216,2171,871,9291,979,3002,025,600
Guidance 11-000-218-XXX3,852,0533,887,8584,074,650
Child Study Teams 11-000-219-XXX2,546,7512,788,0732,766,682
Improvement of Instructional Services 11-000-221-XXX2,579,9382,995,9002,981,400
Educational Media Services - School Library 11-000-222-XXX1,979,0191,894,4901,932,550
Instructional Staff Training Services 11-000-223-XXX403,378429,750457,000
General Administration 11-000-230-XXX2,787,5952,742,1932,647,525
School Administration 11-000-240-XXX7,067,7087,363,2817,620,000
Central Svcs & Admin Info Technology 11-000-25X-XXX3,727,9444,089,6863,425,950
Deposit to Maintenance Reserve 10-6060600,000600,000
Operation and Maintenance of Plant Services 11-000-26X-XXX18,574,41517,583,68218,442,000
Student Transportation Services 11-000-270-XXX11,817,90112,144,94412,125,000
Deposit to Current Expense Emergency Reserve 10-6070200,0000
Other Support Services 11-000-290-XXX10100
Personal Services - Employee Benefits 11-XXX-XXX-2XX37,962,49340,660,02744,023,000
Food Services 11-000-310-XXX50,00050,0000
Total Support Services Expenditures 98,848,219103,313,537106,134,575
TOTAL GENERAL CURRENT EXPENSE 176,853,274185,640,753189,806,849
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040100,0000
Interest Earned on Capital Reserve 10-6040040,000
Equipment 12-XXX-XXX-73X1,158,7911,494,709374,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,880,13200
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100300,000
TOTAL CAPITAL EXPENDITURES 4,038,9231,594,709714,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX42,12943,50043,500
Total Summer School 42,12943,50043,500
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX17,46500
Total Accredited Evening/Adult HS/Post-Grad. 17,46500
Adult Education - Local:
Instruction 13-602-100-XXX6,19900
Total Adult Education - Local 6,19900
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX6239,1009,100
Total Evening School for Foreign-Born - Local 6239,1009,100
TOTAL SPECIAL SCHOOLS 66,41652,60052,600
OPERATING BUDGET GRAND TOTAL 180,958,613187,288,062190,573,449
GRANTS AND ENTITLEMENTS
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX149,178149,1780
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 149,178149,1780
Instructional Supplement Aid:
Instruction 20-214-100-XXX73,66574,6720
Support Services 20-214-200-XXX405,995404,9880
TOTAL INSTRUCTIONAL SUPPLEMENT AID 479,660479,6600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX122,947131,000131,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX520,949153,000153,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX97,385284,000284,000
Nonpublic Nursing Services 20-XXX-XXX-XXX163,351158,000158,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX88,38990,00090,000
Other Special Projects 20-XXX-XXX-XXX14,31700
Total State Projects 1,636,1761,444,838816,000
Federal Projects:
Title I 20-XXX-XXX-XXX2,077,5541,943,5501,750,000
Title VI 20-XXX-XXX-XXX3,33400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,758,4803,797,2653,206,649
Other Special Projects 20-XXX-XXX-XXX1,039,454500,000500,000
Total Federal Projects 6,878,8226,240,8155,456,649
TOTAL GRANTS AND ENTITLEMENTS 8,514,9987,685,6536,272,649
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,959,1346,789,4486,907,894
TOTAL REPAYMENT OF DEBT 6,959,1346,789,4486,907,894
Total Expenditures 196,432,745201,763,163203,753,992

 

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 Budget7,197,6455,622,7305,712,8783,594,069
  Repayment of Debt3,534,9685,051,0212,386,7770
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,528,7662,577,6032,677,6032,417,603
      Adult Education Programs0000
      Maintenance Reserve3,733,8293,440,2883,040,2883,640,288
      Legal Reserve2,232,6103,371,3392,081,1910
      Tuition Reserve0000
      Current Expense Emergency Reserve00200,000200,000
  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 Cost8,9769,3429,3359,85110,145
Total Classroom Instruction6,0145,4035,5565,7986,026
Classroom-Salaries and Benefits5,7095,1605,3035,5155,771
Classroom-General Supplies and Textbooks184155159179164
Classroom-Purchased Services and Other120879410591
Total Support Services8841,1711,2011,2521,278
Support Services-Salaries and Benefits8101,1021,1311,1781,210
Total Administrative Costs7559559481,0261,019
Administration-Salaries and Benefits593793826859898
Total Operations and Maintenance of Plant1,0321,2231,1031,1991,274
Operations & Maintenance of Plant-Salary & Ben.503693714743797
Total Food Services Costs33330
Total Extracurricular Costs257347326343334
Total Equipment Costs2766478722
Employee Benefits as a % of Salaries31.431.63333.836

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
  • Toms River Regional Schools saves dollars on fuel for our buses through
  • bulk buying in cooperation with Toms River Township and Toms River
  • Municipal Utilities Authority. Additionally, we assist the township with
  • all aspects of their technology use, vehicle maintenance, and printing
  • needs. Both budgets have benefitted from this partnership. We have
  • also generated revenues from assisting a neighboring school district
  • with its printing needs. When possible we work with neighboring
  • school districts to save on transportation costs for special needs
  • students.
  • Toms River Regional Schools continues to share administrative, cafeteria,
  • maintenance, and additional responsibilities in the operation of the
  • Seaside Heights' Hugh J. Boyd Elementary School.

 

Estimated Tax Rate Information
DOVER TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy101,897,133 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)6,413,452,768 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5888 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy105,608,331 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)6,413,452,768 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6467 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy101,897,133 (G)
Estimated Equalized Valuation (as of 10/01/2007)17,123,129,561 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy105,608,331 (J)
Estimated Equalized Valuation (as of 10/01/2007)17,123,129,561 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6168 (L)
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SOUTH TOMS RIVER BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,709,934 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)281,002,203 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6085 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,772,211 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)281,002,203 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6307 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,709,934 (G)
Estimated Equalized Valuation (as of 10/01/2007)287,342,926 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,772,211 (J)
Estimated Equalized Valuation (as of 10/01/2007)287,342,926 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6168 (L)
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BEACHWOOD BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,151,979 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,009,421,076 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6095 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,376,040 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,009,421,076 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6317 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,151,979 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,033,798,776 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,376,040 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,033,798,776 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6168 (L)
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PINE BEACH BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,875,701 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)292,578,881 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6411 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,944,016 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)292,578,881 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6644 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,875,701 (G)
Estimated Equalized Valuation (as of 10/01/2007)315,198,921 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,944,016 (J)
Estimated Equalized Valuation (as of 10/01/2007)315,198,921 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6168 (L)