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User Friendly Budgets
2009

OCEAN - JACKSON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time8,2528,2008,200
Pupils on Roll Regular Shared-Time103104104
Pupils on Roll Reg Accr. Adult High Sch1199898
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Pupils on Roll - Special Full-Time1,4041,3621,362
Pupils on Roll - Special Shared-Time577878
Private School Placements94110111
spacing
Pupils Sent to Other Districts-Reg Prog126
Pupils Sent to Other Dists-Spec Ed Prog333838
Pupils Received100
Pupils in State Facilities533

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 6,913,422 7,408,622
Revenues from Local Sources:
Local Tax Levy 10-1210 62,757,140 62,757,140 64,892,178
Tuition 10-1300 18,421 60,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 2,020,627 750,001 673,400
SUBTOTAL  64,796,188 63,567,141 65,565,578
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 30,752,632 0 0
Transportation Aid 10-3120 3,371,231 0 0
Special Education Aid 10-3130 11,631,811 0 0
Bilingual Education 10-3140 80,376 0 0
Aid for Adult and Post-Graduate Programs 10-3191 183,150 0 0
Extraordinary Aid 10-3131 235,428 246,240 200,000
Consolidated Aid 10-3195 1,058,579 0 0
Additional Formula Aid 10-3196 2,882,684 0 0
Other State Aids 10-3XXX 568,713 132,804 0
Categorical Special Education Aid 10-3132 0 4,868,724 4,988,255
Equalization Aid 10-3176 0 41,552,367 42,523,813
Categorical Security Aid 10-3177 0 726,714 768,557
Adjustment Aid 10-3178 0 1,373,704 0
Categorical Transportation Aid 10-3121 0 3,150,966 3,946,141
SUBTOTAL  50,764,604 52,051,519 52,426,766
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 43,219
SUBTOTAL  0 0 43,219
Adjustment for Prior Year Encumbrances  0 812,332 0
Actual Revenues (Over)/Under Expenditures  -2,078,979 0 0
TOTAL OPERATING BUDGET  113,481,813 123,344,414 125,444,185
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 26,782 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 184,179 0 0
Other Restricted Entitlements 20-32XX 476,693 923,297 248,144
TOTAL REVENUES FROM STATE SOURCES  660,872 923,297 248,144
Revenues from Federal Sources:
Title I 20-4411-4416 281,054 288,861 288,861
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,044,359 1,999,472 1,999,472
Private Industry Council (JTPA) 20-4700 0 19,662 0
Other 20-4XXX 891,907 337,505 332,454
TOTAL REVENUES FROM FEDERAL SOURCES  3,217,320 2,645,500 2,620,787
TOTAL GRANTS AND ENTITLEMENTS  3,904,974 3,568,797 2,868,931
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 775,000 699,614
Transfers from Other Funds 40-5200 530,241 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 6,135,149 6,126,678 6,075,860
Miscellaneous 40-1XXX 8,375 0 0
TOTAL REVENUES FROM LOCAL SOURCES  6,143,524 6,126,678 6,075,860
Revenues from State Sources:
Debt Service Aid Type II 40-3160 2,284,949 2,252,660 2,140,013
TOTAL LOCAL REPAYMENT OF DEBT  8,958,714 9,154,338 8,915,487
Actual Revenues (Over)/Under Expenditures  208,466 0 0
TOTAL REPAYMENT OF DEBT  9,167,180 9,154,338 8,915,487
TOTAL REVENUES/SOURCES  126,553,967 136,067,549 137,228,603

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX33,012,01934,428,77334,757,520
Special Education 11-2XX-100-XXX12,368,43011,907,06512,244,298
Basic Skills/Remedial 11-230-100-XXX575,274650,671644,210
Bilingual Education 11-240-100-XXX201,306244,519254,328
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX432,598567,837513,843
School Sponsored Athletics 11-402-100-XXX1,463,4571,599,7251,461,016
Other Instructional Programs 11-4XX-100-XXX92,475115,233115,061
Support Services:
Tuition 11-000-100-XXX6,837,8605,964,1236,143,577
Attendance and Social Work Services 11-000-211-XXX147,799161,742139,397
Health Services 11-000-213-XXX1,162,1701,309,2671,396,975
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217879,4643,889,3184,697,023
Guidance 11-000-218-XXX2,119,4412,314,1972,447,433
Child Study Teams 11-000-219-XXX1,805,1892,918,8602,976,643
Improvement of Instructional Services 11-000-221-XXX1,018,5531,204,1311,240,190
Educational Media Services - School Library 11-000-222-XXX1,075,4371,143,7901,137,274
Instructional Staff Training Services 11-000-223-XXX37,80381,19376,979
General Administration 11-000-230-XXX1,326,3501,437,4771,672,201
School Administration 11-000-240-XXX4,969,9005,264,1495,166,846
Central Svcs & Admin Info Technology 11-000-25X-XXX2,594,4872,595,0622,411,767
Operation and Maintenance of Plant Services 11-000-26X-XXX11,101,35511,525,08811,660,564
Student Transportation Services 11-000-270-XXX9,372,7959,402,4839,827,289
Personal Services - Employee Benefits 11-XXX-XXX-2XX19,642,22622,321,08623,698,711
Total Support Services Expenditures 64,090,82971,531,96674,692,869
TOTAL GENERAL CURRENT EXPENSE 112,236,388121,045,789124,683,145
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X212,480568,561110,595
Facilities Acquisition and Construction Services 12-000-4XX-XXX143,561562,670270,000
TOTAL CAPITAL EXPENDITURES 356,0411,131,231380,595
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX532,521579,9590
Total Summer School 532,521579,9590
Other Special Schools:
Instruction 13-4XX-100-XXX203,948390,846347,641
Total Other Special Schools 203,948390,846347,641
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX106,971152,33526,274
Support Services 13-601-200-XXX45,94444,2546,530
Total Accredited Evening/Adult HS/Post-Grad. 152,915196,58932,804
TOTAL SPECIAL SCHOOLS 889,3841,167,394380,445
OPERATING BUDGET GRAND TOTAL 113,481,813123,344,414125,444,185
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX26,78200
Instructional Supplement Aid:
Instruction 20-214-100-XXX77,18200
Support Services 20-214-200-XXX106,99700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 184,17900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX23,30620,81720,817
Nonpublic Auxiliary Services 20-XXX-XXX-XXX40,77137,84337,843
Nonpublic Handicapped Services 20-XXX-XXX-XXX100,85792,55892,558
Nonpublic Nursing Services 20-XXX-XXX-XXX32,19228,10128,101
Nonpublic Technology Initiative 20-XXX-XXX-XXX16,68014,56014,560
Other Special Projects 20-XXX-XXX-XXX262,887729,41854,265
Total State Projects 660,872923,297248,144
Federal Projects:
Title I 20-XXX-XXX-XXX281,054288,861288,861
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,044,3591,999,4721,999,472
Private Industry Council (JTPA) 20-XXX-XXX-XXX019,6620
Other Special Projects 20-XXX-XXX-XXX891,907337,505332,454
Total Federal Projects 3,217,3202,645,5002,620,787
TOTAL GRANTS AND ENTITLEMENTS 3,904,9743,568,7972,868,931
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX9,167,1809,154,3388,915,487
TOTAL REPAYMENT OF DEBT 9,167,1809,154,3388,915,487
Total Expenditures 126,553,967136,067,549137,228,603

 

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 Budget7,228,9277,867,9095,504,29394,605
  Repayment of Debt1,522,0831,313,617699,6140
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,674,7163,598,7401,998,9340
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost9,7789,75010,35311,01711,331
Total Classroom Instruction5,9845,8836,2466,2406,397
Classroom-Salaries and Benefits5,5385,5685,9065,8956,082
Classroom-General Supplies and Textbooks386257271273248
Classroom-Purchased Services and Other6058697267
Total Support Services1,1281,0521,1691,6931,854
Support Services-Salaries and Benefits9959631,0681,5171,676
Total Administrative Costs1,0521,0871,1171,1801,180
Administration-Salaries and Benefits877883921959947
Total Operations and Maintenance of Plant1,1731,2781,3341,3681,388
Operations & Maintenance of Plant-Salary & Ben.664685748769769
Total Food Services Costs00000
Total Extracurricular Costs227229250269250
Total Equipment Costs8622125911
Employee Benefits as a % of Salaries28.628.129.829.330.5

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
  • 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-Op
  • 3. Transportation Jointures with Lakewood and Plumsted Townships
  • 4. Shared Services with Jackson Township for S.E. students to attend
  • Recreation Program instead of summer program at a camp
  • 5. Shared 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 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy64,892,178 (A)
Estimated Net Taxable Valuation (as of 10/15/2009)2,982,801,631 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1755 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy70,968,038 (D)
Estimated Net Taxable Valuation (as of 10/15/2009)2,982,801,631 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3792 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy64,892,178 (G)
Estimated Equalized Valuation (as of 10/01/2008)7,466,505,663 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8691 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy70,968,038 (J)
Estimated Equalized Valuation (as of 10/01/2008)7,466,505,663 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9505 (L)