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User Friendly Budgets
2009

OCEAN - LAVALLETTE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time130123136
spacing
Pupils on Roll - Special Full-Time18159
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog495561
Pupils Sent to Other Dists-Spec Ed Prog681
Pupils Received0010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 795
Revenues from Local Sources:
Local Tax Levy 10-1210 2,920,121 3,036,926 3,158,403
Tuition 10-1300 72,768 60,000 75,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 500
Interest Earned on Capital Reserve Funds 10-1XXX 7,159 6,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 6,200 0
Unrestricted Miscellaneous Revenues 10-1XXX 13,018 12,105 2,158
SUBTOTAL  3,013,066 3,121,231 3,237,061
Revenues from State Sources:
Transportation Aid 10-3120 75,410 0 0
Special Education Aid 10-3130 134,075 0 0
Stabilization Aid 10-3171 22,419 0 0
Extraordinary Aid 10-3131 7,851 30,421 0
Consolidated Aid 10-3195 24,399 0 0
Additional Formula Aid 10-3196 14,632 0 0
Other State Aids 10-3XXX 1,084 0 0
Categorical Special Education Aid 10-3132 0 99,069 102,595
Categorical Security Aid 10-3177 0 13,947 16,929
Adjustment Aid 10-3178 0 120,618 93,216
Categorical Transportation Aid 10-3121 0 39,645 60,539
SUBTOTAL  279,870 303,700 273,279
Adjustment for Prior Year Encumbrances  0 64,750 0
Actual Revenues (Over)/Under Expenditures  -67,572 0 0
TOTAL OPERATING BUDGET  3,225,364 3,489,681 3,511,135
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,500 500 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 5,922 0 0
TOTAL REVENUES FROM STATE SOURCES  5,922 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 6,431 16,110 15,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 47,975 49,216 45,500
Other 20-4XXX 13,501 12,833 11,100
TOTAL REVENUES FROM FEDERAL SOURCES  67,907 78,159 71,600
TOTAL GRANTS AND ENTITLEMENTS  84,329 78,659 71,600
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 137,061 136,447 132,655
Miscellaneous 40-1XXX 4,257 0 0
TOTAL REVENUES FROM LOCAL SOURCES  141,318 136,447 132,655
Revenues from State Sources:
Debt Service Aid Type II 40-3160 19,564 18,838 18,110
TOTAL LOCAL REPAYMENT OF DEBT  160,882 155,285 150,765
Actual Revenues (Over)/Under Expenditures  -4,257 0 0
TOTAL REPAYMENT OF DEBT  156,625 155,285 150,765
TOTAL REVENUES/SOURCES  3,466,318 3,723,625 3,733,500

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX930,909963,7511,018,100
Special Education 11-2XX-100-XXX150,323177,775154,820
Basic Skills/Remedial 11-230-100-XXX19,4426,57215,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,30122,68114,000
School Sponsored Athletics 11-402-100-XXX24,34233,04127,700
Community Services Programs/Operations 11-800-330-XXX6,1137,9224,320
Support Services:
Tuition 11-000-100-XXX770,7421,028,8891,014,160
Attendance and Social Work Services 11-000-211-XXX4,7674,0255,190
Health Services 11-000-213-XXX50,82649,87857,220
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21743,10744,01843,150
Guidance 11-000-218-XXX36,92936,48035,270
Child Study Teams 11-000-219-XXX66,05324,90740,670
Improvement of Instructional Services 11-000-221-XXX8,1837,69814,480
Educational Media Services - School Library 11-000-222-XXX53,96048,28753,350
Instructional Staff Training Services 11-000-223-XXX16,11111,39621,875
General Administration 11-000-230-XXX75,16880,23966,140
School Administration 11-000-240-XXX45,26647,52447,090
Central Svcs & Admin Info Technology 11-000-25X-XXX93,88893,77991,100
Deposit to Maintenance Reserve 10-60601,2000
Interest Earned on Maintenance Reserve 10-60600500
Operation and Maintenance of Plant Services 11-000-26X-XXX200,647205,046191,940
Student Transportation Services 11-000-270-XXX122,949141,952136,350
Deposit to Current Expense Emergency Reserve 10-60705,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX377,979407,006427,010
Food Services 11-000-310-XXX45,00032,75030,000
Total Support Services Expenditures 2,011,5752,263,8742,274,995
TOTAL GENERAL CURRENT EXPENSE 3,161,0053,481,8163,510,135
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,0001,000
Equipment 12-XXX-XXX-73X61,5741,8650
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,78500
TOTAL CAPITAL EXPENDITURES 64,3597,8651,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,225,3643,489,6813,511,135
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,5005000
Instructional Supplement Aid:
Instruction 20-214-100-XXX5,92200
TOTAL INSTRUCTIONAL SUPPLEMENT AID 5,92200
Other State Projects:
Total State Projects 5,92200
Federal Projects:
Title I 20-XXX-XXX-XXX6,43116,11015,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX47,97549,21645,500
Other Special Projects 20-XXX-XXX-XXX13,50112,83311,100
Total Federal Projects 67,90778,15971,600
TOTAL GRANTS AND ENTITLEMENTS 84,32978,65971,600
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX156,625155,285150,765
TOTAL REPAYMENT OF DEBT 156,625155,285150,765
Total Expenditures 3,466,3183,723,6253,733,500

 

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 Budget318,158250,795250,795250,000
  Repayment of Debt-4,257000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve147,708165,736171,736172,736
      Adult Education Programs0000
      Maintenance Reserve37,85850,09851,29851,798
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve075,00080,00080,000
  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 Cost15,11615,31815,35816,70116,270
Total Classroom Instruction9,2969,1729,50510,31110,210
Classroom-Salaries and Benefits8,7668,7889,25910,0809,986
Classroom-General Supplies and Textbooks415275162139147
Classroom-Purchased Services and Other115109859177
Total Support Services2,0942,1912,0111,9822,239
Support Services-Salaries and Benefits1,4731,5611,6071,7181,829
Total Administrative Costs1,6731,7251,6631,9231,719
Administration-Salaries and Benefits1,4181,4511,4731,6091,537
Total Operations and Maintenance of Plant1,5081,5171,5561,6711,490
Operations & Maintenance of Plant-Salary & Ben.903847955936827
Total Food Services Costs131303218237207
Total Extracurricular Costs389349356489354
Total Equipment Costs1824150140
Employee Benefits as a % of Salaries23.124.22624.625.2

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
  • Lavallette School District participates in several shared services
  • arrangements including the following:
  • -Child Study Team Services (Point Pleasant Beach BOE)
  • -Transportation Jointures( MOESC, Toms River Regional BOE, Mantoloking
  • BOE)
  • -Child Find Activities (Seaside Park BOE)
  • -Garbage removal, snowplowing & other (Borough of Lavallette)
  • -Professional Training (Southern Regional ETTC, Jackson BOE, Long Beach
  • Island Consolidated BOE, Point Pleasant Beach BOE)
  • -Cooperative purchasing agreements (ACT, Pittsgrove BOE, MOESC)
  • _Maintenance assistnace services (Jackosn BOE)
  • -Class trips (Bay Head BOE)
  • -School Dances, Social events (Bay Head BOE)
  • -Athletic Facilities/Gym (Seaside Heights BOE, Borough of Lavallette
  • Recreation, Point Pleasant Beach Borough Recreation
  • -Staff, Art and Nursing (Seaside Park BOE)
  • -Evidenced Based Research Project (Rowan University, Penn State Univ.)
  • -Equipment sharing (Borough of Lavallette)
  • -Special Education Services (Point Pleasant Beach BOE, Manchester BOE,
  • Toms River Regional BOE)
  • -9-12 High School Student Send/Receive (Point Pleasant Beach BOE)
  • -Cultural Arts Program (Ocean County Library, Ocean County Vocational
  • Schools, Point Pleasaant Beach BOE)
  • -Community service and mentoring programs (NJSTARS Ocean County College)
  • -Rain Garden Outdoor Classroom (NJ Dpt of Environment, Society of
  • American Foresters, Wildlife Habitat Incentive Program WHIP)
  • -Occupational, Physical and Speech Therapy, Counseling (Bradley Beach
  • BOE, Point Pleasant Beach BOE, Sea Girt BOE, Neptune City BOE)
  • -Student Recycling Program (Rutgers University, Rowan University)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,158,403 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,815,938,286 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.1739 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,291,058 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,815,938,286 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.1812 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,158,403 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,415,216,946 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1308 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,291,058 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,415,216,946 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1363 (L)