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User Friendly Budgets
2009

OCEAN - LACEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,1284,0224,063
Pupils on Roll Regular Shared-Time496262
spacing
Pupils on Roll - Special Full-Time723716718
Pupils on Roll - Special Shared-Time434647
Private School Placements262222
spacing
Pupils Sent to Other Districts-Reg Prog123
Pupils Sent to Other Dists-Spec Ed Prog245
Pupils Received200
Pupils in State Facilities522

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,057,171 1,230,585
Revenues from Local Sources:
Local Tax Levy 10-1210 36,892,463 35,639,904 37,029,824
Tuition 10-1300 55,754 100,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 273,678 100,000 200,000
SUBTOTAL  37,221,895 35,839,904 37,229,824
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 12,646,728 0 0
Transportation Aid 10-3120 1,033,432 0 0
Special Education Aid 10-3130 4,079,112 0 0
Bilingual Education 10-3140 17,466 0 0
Extraordinary Aid 10-3131 28,610 75,547 0
Consolidated Aid 10-3195 564,619 0 0
Additional Formula Aid 10-3196 1,127,058 0 0
Other State Aids 10-3XXX 5,440 0 0
Categorical Special Education Aid 10-3132 0 2,393,754 2,405,683
Equalization Aid 10-3176 0 18,892,603 18,758,952
Categorical Security Aid 10-3177 0 424,944 442,257
Categorical Transportation Aid 10-3121 0 902,711 1,136,931
SUBTOTAL  19,502,465 22,689,559 22,743,823
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 44,613
SUBTOTAL  0 0 44,613
Adjustment for Prior Year Encumbrances  0 177,982 0
Actual Revenues (Over)/Under Expenditures  -1,029,286 0 0
TOTAL OPERATING BUDGET  55,695,074 59,764,616 61,248,845
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 131,293 0 0
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 6,067 0 0
Instructional Supplement Aid 20-3214 165,354 0 0
Other Restricted Entitlements 20-32XX 355,057 0 0
TOTAL REVENUES FROM STATE SOURCES  526,478 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 359,276 391,239 391,239
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,054,390 1,071,896 1,071,896
Other 20-4XXX 233,480 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,647,146 1,463,135 1,463,135
TOTAL GRANTS AND ENTITLEMENTS  2,304,917 1,463,135 1,463,135
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,756,498 2,800,396 2,788,058
TOTAL REVENUES FROM LOCAL SOURCES  2,756,498 2,800,396 2,788,058
Revenues from State Sources:
Debt Service Aid Type II 40-3160 611,937 797,004 797,367
TOTAL LOCAL REPAYMENT OF DEBT  3,368,435 3,597,400 3,585,425
Actual Revenues (Over)/Under Expenditures  28,240 0 0
TOTAL REPAYMENT OF DEBT  3,396,675 3,597,400 3,585,425
TOTAL REVENUES/SOURCES  61,396,666 64,825,151 66,297,405

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,215,78521,188,02022,221,764
Special Education 11-2XX-100-XXX5,196,1875,558,1605,712,659
Bilingual Education 11-240-100-XXX89,32376,62882,092
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX376,642366,747393,734
School Sponsored Athletics 11-402-100-XXX877,048984,022990,989
Support Services:
Tuition 11-000-100-XXX1,260,7731,421,7491,393,250
Attendance and Social Work Services 11-000-211-XXX193,604214,113218,788
Health Services 11-000-213-XXX536,471575,452586,809
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217367,692381,732544,990
Guidance 11-000-218-XXX1,086,6381,136,9671,208,703
Child Study Teams 11-000-219-XXX1,167,3751,321,3751,160,023
Improvement of Instructional Services 11-000-221-XXX1,049,7201,110,5441,184,773
Educational Media Services - School Library 11-000-222-XXX560,456605,722663,951
Instructional Staff Training Services 11-000-223-XXX34,66263,74190,400
General Administration 11-000-230-XXX1,120,0881,226,5491,139,251
School Administration 11-000-240-XXX1,455,5541,319,9121,419,853
Central Svcs & Admin Info Technology 11-000-25X-XXX452,327484,144521,726
Operation and Maintenance of Plant Services 11-000-26X-XXX5,454,2305,800,4836,284,141
Student Transportation Services 11-000-270-XXX2,427,5062,539,0362,702,478
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,472,16712,895,57312,414,005
Food Services 11-000-310-XXX50,00000
Total Support Services Expenditures 29,689,26331,097,09231,533,141
TOTAL GENERAL CURRENT EXPENSE 55,444,24859,270,66960,934,379
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X250,826493,947314,466
TOTAL CAPITAL EXPENDITURES 250,826493,947314,466
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 55,695,07459,764,61661,248,845
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX131,29300
Instructional Supplement Aid:
Instruction 20-214-100-XXX171,42100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 171,42100
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX355,05700
Total State Projects 526,47800
Federal Projects:
Title I 20-XXX-XXX-XXX359,276391,239391,239
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,054,3901,071,8961,071,896
Other Special Projects 20-XXX-XXX-XXX233,48000
Total Federal Projects 1,647,1461,463,1351,463,135
TOTAL GRANTS AND ENTITLEMENTS 2,304,9171,463,1351,463,135
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,396,6753,597,4003,585,425
TOTAL REPAYMENT OF DEBT 3,396,6753,597,4003,585,425
Total Expenditures 61,396,66664,825,15166,297,405

 

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 Budget1,433,9771,448,8781,452,1191,191,733
  Repayment of Debt28,240000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve760,4121,730,611970,1990
      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 Cost10,02410,61911,23011,54211,754
Total Classroom Instruction6,2325,0457,2027,4027,486
Classroom-Salaries and Benefits5,9934,7456,8747,0596,998
Classroom-General Supplies and Textbooks146202218228349
Classroom-Purchased Services and Other9398110114139
Total Support Services1,3611,0221,4311,4611,501
Support Services-Salaries and Benefits1,1919031,2761,2991,367
Total Administrative Costs7803,170770797792
Administration-Salaries and Benefits6503,048634645642
Total Operations and Maintenance of Plant1,2521,1151,3681,4191,515
Operations & Maintenance of Plant-Salary & Ben.730565796817893
Total Food Services Costs010000
Total Extracurricular Costs307256357362363
Total Equipment Costs71518610365
Employee Benefits as a % of Salaries36.235.436.934.331.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 Lacey Twp-Use of Township Fueling Facility
  • 2 Lacey Twp-Gasoline/Diesal Fuel Coop
  • 3 Lacey Twp-Road salt Coop
  • 4 Lacey Twp-Use of Twp Public Works Paving Dept
  • 5 Lacey Twp-Use of Twp building for School Alternative Program
  • 6 Lacey Twp-Use of School fields for Twp Recreation Little League
  • 7 Lacey Twp-Use of School fields for Twp Recreation Soccer
  • 8 Lacey Twp-Use of School gyms for Twp Recreation Basketball
  • 9 Lacey Twp-Use of School buses for Twp Recreation Summer Program
  • 10 Lacey Twp-Use of Twp site for School Bus Compound
  • 11 Lacey Twp-Trash contract for schools
  • 12 Lacey Twp MUA-Use of Lacey Twp MUA Garage for School Bus repair
  • 13 Lacey Twp MUA-Use of Lacey Twp MUA Building for School Transp Office
  • 14 Lacey Twp BOE-Coop Cafeteria Supply bid Bass River BOE
  • 15 Lacey Twp BOE-Coop Cafeteria Supply bid Eagleswood BOE
  • 16 Lacey Twp BOE-Coop Cafeteria Supply bid Little Egg Harbor Twp BOE
  • 17 Lacey Twp BOE-Coop Cafeteria Supply bid Pt Pleasant Boro BOE
  • 18 Lacey Twp BOE-Coop Cafeteria Supply bid Long Beach Island BOE
  • 19 Lacey Twp BOE-Coop Cafeteria Supply bid Ocean Twp BOE
  • 20 Lacey Twp BOE-Coop Cafeteria Supply bid Tuckerton BOE
  • 21 Lacey Twp BOE-Coop Cafeteria Supply bid Washington Twp BOE
  • 22 MOESC-Transportation Coop
  • 23 MOESC-Calculator Coop
  • 24 MOESC-Natural Gas Coop
  • 25 NJSBIG-Insurance Coop
  • 26 NJASBO-ACT Telecommunication Coop
  • 27 NJSBA-ACES Energy Coop
  • 28 Central Reg BOE-Joint Transportation
  • 29 Educational Data Services-School Supplies Coop
  • 30 Lacey Twp-Use of Twp fields for HS Girls Softball
  • 31 Lacey Twp-Use of Twp fields for HS Boys Baseball
  • 32 Lacey Twp-Use of Twp fields for HS Girls Soccer
  • 33 Lacey Twp-Use of Twp fields for HS Boys Soccer
  • 34 Toms River BOE-Joint Transportation
  • 35 Lacey Twp-Use of schools for Summer Recreation Program

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,029,824 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,769,169,433 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.0931 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,817,882 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,769,169,433 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2507 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,029,824 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,396,969,672 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8422 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,817,882 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,396,969,672 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9056 (L)