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User Friendly Budgets
2009

OCEAN - BAY HEAD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time849395
spacing
Pupils on Roll - Special Full-Time844
Private School Placements211
spacing
Pupils Sent to Contracted Preschool Prog002
Pupils Sent to Other Districts-Reg Prog324034
Pupils Sent to Other Dists-Spec Ed Prog496
Pupils Received303336

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,000 50,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 48,153 0
Transfers from Other Funds 10-5200 11,105 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,294,500 2,386,280 2,715,250
Tuition 10-1300 89,955 87,861 87,861
Unrestricted Miscellaneous Revenues 10-1XXX 5,606 312 312
SUBTOTAL  2,390,061 2,474,453 2,803,423
Revenues from State Sources:
Transportation Aid 10-3120 3,812 0 0
Special Education Aid 10-3130 31,440 0 0
Bilingual Education 10-3140 16,226 0 0
Stabilization Aid 10-3171 25,150 0 0
Extraordinary Aid 10-3131 10,070 17,945 17,945
Consolidated Aid 10-3195 6,173 0 0
Additional Formula Aid 10-3196 5,043 0 0
Other State Aids 10-3XXX 894 0 0
Categorical Special Education Aid 10-3132 0 50,289 60,142
Categorical Security Aid 10-3177 0 6,597 7,871
Adjustment Aid 10-3178 0 16,290 2,447
Categorical Transportation Aid 10-3121 0 9,156 11,872
SUBTOTAL  98,808 100,277 100,277
Actual Revenues (Over)/Under Expenditures  -97,954 0 0
TOTAL OPERATING BUDGET  2,402,020 2,822,883 2,953,700
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 24,311 22,436 22,436
Other 20-4XXX 7,795 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  32,106 22,436 22,436
TOTAL GRANTS AND ENTITLEMENTS  32,106 22,436 22,436
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 208,048 181,268 183,721
TOTAL REVENUES FROM LOCAL SOURCES  208,048 181,268 183,721
Revenues from State Sources:
Debt Service Aid Type II 40-3160 80,304 69,967 70,914
TOTAL LOCAL REPAYMENT OF DEBT  288,352 251,235 254,635
TOTAL REPAYMENT OF DEBT  288,352 251,235 254,635
TOTAL REVENUES/SOURCES  2,722,478 3,096,554 3,230,771

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX735,677828,188862,000
Special Education 11-2XX-100-XXX41,07050,96853,000
Basic Skills/Remedial 11-230-100-XXX40,48642,47644,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,0006,0008,000
School Sponsored Athletics 11-402-100-XXX25,48729,61831,600
Before/After School Programs 11-421-XXX-XXX0019,000
Summer School 11-422-XXX-XXX003,000
Support Services:
Tuition 11-000-100-XXX477,915727,147693,006
Attendance and Social Work Services 11-000-211-XXX31,44832,24632,872
Health Services 11-000-213-XXX19,96221,38519,942
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21796,878115,64672,622
Child Study Teams 11-000-219-XXX63,61855,50086,500
Improvement of Instructional Services 11-000-221-XXX05,0005,200
Educational Media Services - School Library 11-000-222-XXX37,33445,00057,000
Instructional Staff Training Services 11-000-223-XXX3,8526,0006,000
General Administration 11-000-230-XXX36,09444,50036,500
School Administration 11-000-240-XXX54,61856,07358,936
Central Svcs & Admin Info Technology 11-000-25X-XXX33,10729,00033,300
Deposit to Maintenance Reserve 10-60664,87500
Operation and Maintenance of Plant Services 11-000-26X-XXX226,096266,136300,600
Student Transportation Services 11-000-270-XXX63,89766,00096,622
Personal Services - Employee Benefits 11-XXX-XXX-2XX343,606396,000434,000
Total Support Services Expenditures 1,488,4251,865,6331,933,100
TOTAL GENERAL CURRENT EXPENSE 2,402,0202,822,8832,953,700
CAPITAL EXPENDITURES
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,402,0202,822,8832,953,700
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX24,31122,43622,436
Other Special Projects 20-XXX-XXX-XXX7,79500
Total Federal Projects 32,10622,43622,436
TOTAL GRANTS AND ENTITLEMENTS 32,10622,43622,436
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX288,352251,235254,635
TOTAL REPAYMENT OF DEBT 288,352251,235254,635
Total Expenditures 2,722,4783,096,5543,230,771

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget220,440310,983175,000125,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve6,3096,3096,3096,309
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve072,28624,13324,133
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost17,36619,02522,06220,92521,859
Total Classroom Instruction10,37811,55212,97312,30512,815
Classroom-Salaries and Benefits9,98011,11212,33711,70111,658
Classroom-General Supplies and Textbooks227213294278303
Classroom-Purchased Services and Other171227342325854
Total Support Services2,9443,2663,5693,3853,294
Support Services-Salaries and Benefits1,1102,0912,1602,0481,863
Total Administrative Costs1,4211,6121,6521,5671,563
Administration-Salaries and Benefits9241,0831,0169641,053
Total Operations and Maintenance of Plant2,4192,8223,3353,1633,551
Operations & Maintenance of Plant-Salary & Ben.1,4171,4571,8461,7512,067
Total Food Services Costs00000
Total Extracurricular Costs161441489463511
Total Equipment Costs00000
Employee Benefits as a % of Salaries28.43031.531.533.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • ILS/Services Agreement with Point Pleasant Beach BOE:
  • Management Services/Transportation Services/Technology Services/
  • Child Study Team Services/Supplemental Maintenance/Custodial/Nursing
  • Services/Join Inservice Professional Development Programs/Facility
  • Sharing
  • Inter-local Services Agreement with the Ocean County Library Commission:
  • Providing Librarian at the Bay Head School Library & Access to County
  • System
  • Monmouth/Ocean Educational Services Commission-Transportation Services
  • Borough of Bay Head-Municipal Services: Snow Removal/Attendance Officer
  • Gasoling Purchases/Recycling

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,715,250 (A)
Estimated Net Taxable Valuation (as of 02/09/2009)1,616,731,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.1679 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,898,971 (D)
Estimated Net Taxable Valuation (as of 02/09/2009)1,616,731,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.1793 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,715,250 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,684,707,912 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1612 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,898,971 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,684,707,912 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1721 (L)