03/13/2008 OCEAN - PINELANDS REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1470 1435 1435
Pupils on Roll Regular Shared-Time 60 46 51
Pupils on Roll - Special Full-Time 370 359 373
Pupils on Roll - Special Shared-Time 46 45 45
Private School Placements 19 17
Pupils Sent to Other Dists-Spec Ed Prog 11 11 35
Pupils in State Facilities 3 4 2
OCEAN - PINELANDS REGIONAL
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 629,482 1,313,578
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 100,063
Transfers from Other Funds 10-5200 33,331
Revenues from Local Sources:
Local Tax Levy 10-1210 14,766,460 15,390,425 16,006,042
Interest Earned on Capital Reserve Funds 10-1XXX 100 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 213,999 120,000 120,000
SUBTOTAL 14,980,559 15,510,425 16,136,042
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,976,631 7,976,631
Transportation Aid 10-3120 703,410 703,410
Special Education Aid 10-3130 1,679,040 1,679,040
Bilingual Education 10-3140 12,758 12,758
Stabilization Aid 10-3171 308,961 308,961
Extraordinary Aid 10-3131 39,814 44,035
Consolidated Aid 10-3195 213,296 213,296
Additional Formula Aid 10-3196 336,373 682,837
Other State Aids 10-3XXX 5,654
Categorical Special Education Aid 10-3132 943,421
Equalization Aid 10-3176 8,722,246
Categorical Security Aid 10-3177 246,678
Adjustment Aid 10-3178 1,800,370
Categorical Transportation Aid 10-3121 654,017
SUBTOTAL 11,275,937 11,576,933 12,410,767
Adjustment for Prior Year Encumbrances 298,603
Actual Revenues (Over)/Under Expenditures -809,479
TOTAL OPERATING BUDGET 25,480,348 28,115,506 29,860,387
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 219,435 219,435
Instructional Supplement Aid 20-3214 98,891 98,891
Other Restricted Entitlements 20-32XX 657,722 500,000 579,861
TOTAL REVENUES FROM STATE SOURCES 976,048 818,326 579,861
Revenues from Federal Sources:
Title I 20-4411-4416 175,195 180,000 142,654
Title VI 20-4417-4418 2,400 5,408
I.D.E.A. Part B (Handicapped) 20-4420-4429 436,024 450,727 383,118
Vocational Education 20-4430 35,000
Other 20-4XXX 149,486 43,915
TOTAL REVENUES FROM FEDERAL SOURCES 760,705 668,127 575,095
TOTAL GRANTS AND ENTITLEMENTS 1,736,753 1,486,453 1,154,956
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 10,202
Revenues from Local Sources:
Local Tax Levy 40-1210 267,252 273,900 644,747
TOTAL REVENUES FROM LOCAL SOURCES 267,252 273,900 644,747
Revenues from State Sources:
Debt Service Aid Type II 40-3160 287,735 305,564 837,916
TOTAL LOCAL REPAYMENT OF DEBT 554,987 589,666 1,482,663
Actual Revenues (Over)/Under Expenditures 26,129
TOTAL REPAYMENT OF DEBT 581,116 589,666 1,482,663
TOTAL REVENUES/SOURCES 27,798,217 30,191,625 32,498,006
OCEAN - PINELANDS REGIONAL
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 6,917,557 7,295,053 8,311,929
Special Education 11-2XX-100-XXX 3,113,257 3,397,036 3,424,888
Basic Skills/Remedial 11-230-100-XXX 104,075 115,580 121,675
Bilingual Education 11-240-100-XXX 24,053 50,232 27,387
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 108,939 145,830 135,514
School Sponsored Athletics 11-402-100-XXX 747,577 803,888 721,098
Community Services Programs/Operations 11-800-330-XXX 159,849 187,435 180,452
Support Services:
Tuition 11-000-100-XXX 880,296 1,001,948 1,290,478
Attendance and Social Work Services 11-000-211-XXX 145,427 112,591 114,927
Health Services 11-000-213-XXX 140,786 158,938 213,853
Students - Related & Extraordinary 11-000-216,217 327,511 320,733 336,407
Guidance 11-000-218-XXX 595,127 742,922 828,674
Child Study Teams 11-000-219-XXX 658,517 747,780 707,826
Improvement of Instructional Services 11-000-221-XXX 421,460 587,385 749,298
Educational Media Services - School Library 11-000-222-XXX 398,869 417,987 469,328
Instructional Staff Training Services 11-000-223-XXX 11,196 32,210 67,825
General Administration 11-000-230-XXX 565,557 615,575 536,653
School Administration 11-000-240-XXX 1,007,301 1,101,906 1,244,024
Central Svcs & Admin Info Technology 11-000-25X-XXX 529,386 533,135 489,510
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,545,080 2,965,580 2,908,887
Student Transportation Services 11-000-270-XXX 1,810,194 2,035,232 2,090,727
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,064,787 4,449,351 4,540,046
Total Support Services Expenditures 14,101,494 15,823,273 16,588,463
TOTAL GENERAL CURRENT EXPENSE 25,276,801 27,818,327 29,511,406
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 100,063
Interest Earned on Capital Reserve 10-604 10,000
Equipment 12-XXX-XXX-73X 67,916 176,462 323,981
Facilities Acquisition and Construction Services 12-000-4XX-XXX 124,356 5,654
TOTAL CAPITAL EXPENDITURES 192,272 282,179 333,981
SPECIAL SCHOOLS
Adult Education - Local:
Support Services 13-602-200-XXX 11,275 15,000 15,000
Total Adult Education - Local 11,275 15,000 15,000
TOTAL SPECIAL SCHOOLS 11,275 15,000 15,000
OPERATING BUDGET GRAND TOTAL 25,480,348 28,115,506 29,860,387
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-212-100-XXX 151,156 151,156
Demonstrably Effective Program Aid:
Support Services 20-212-200-XXX 68,279 68,279
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 219,435 219,435
Instructional Supplement Aid:
Instruction 20-214-100-XXX 98,891 98,891
TOTAL INSTRUCTIONAL SUPPLEMENT AID 98,891 98,891
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 657,722 500,000 579,861
Total State Projects 976,048 818,326 579,861
Federal Projects:
Title I 20-XXX-XXX-XXX 175,195 180,000 142,654
Title VI 20-XXX-XXX-XXX 2,400 5,408
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 436,024 450,727 383,118
Vocational Education 20-XXX-XXX-XXX 35,000
Other Special Projects 20-XXX-XXX-XXX 149,486 43,915
Total Federal Projects 760,705 668,127 575,095
TOTAL GRANTS AND ENTITLEMENTS 1,736,753 1,486,453 1,154,956
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 581,116 589,666 1,482,663
TOTAL REPAYMENT OF DEBT 581,116 589,666 1,482,663
Total Expenditures 27,798,217 30,191,625 32,498,006
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 27,798,217 30,191,625 32,498,006
OCEAN - PINELANDS REGIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 633,350 855,139 555,076 555,076
Repayment of Debt 36,331 10,202 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 2,080 2,180 102,243 112,243
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,043,141 1,743,060 1,313,578 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
OCEAN - PINELANDS REGIONAL
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11654 12251 12883 13652 14086
Total Classroom Instruction 6396 6906 7131 7506 7902
Classroom-Salaries and Benefits 6109 6679 6768 7086 7405
Classroom-General Supplies and Textbooks 235 178 290 319 409
Classroom-Purchased Services and Other 52 49 73 101 89
Total Support Services 1821 1811 2007 2133 2309
Support Services-Salaries and Benefits 1702 1706 1885 1980 2121
Total Administrative Costs 1317 1354 1410 1484 1474
Administration-Salaries and Benefits 1089 1147 1196 1256 1238
Total Operations and Maintenance of Plant 1521 1520 1642 1782 1731
Operations & Maintenance of Plant-Salary & Ben. 780 790 777 816 807
Total Food Services Costs 0 0
Total Extracurricular Costs 496 549 568 618 545
Total Equipment Costs 29 36 69 96 175
Employee Benefits as a % of Salaries 19.8 25.0 25.9 26.0 25.3
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 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.
OCEAN - PINELANDS REGIONAL
Shared Services -- Description of Shared Services
_________________________________________________
Stafford Township Cooperative Purchasing Agreement-maintenance supplies
Ocean County Cooperative Purchasing Agreement-field improvements,
maintenance suppliesrchasing Agreement
State Cooperative Purchasing Agreement-all district supplies
Southern Regional Joint Transportation Agreement
State Health Benefits Plan
Little Egg Harbor Joint Transportation Agreement
OCEAN - PINELANDS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
BASS RIVER
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 797,642 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 202,947,669 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.3930 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 821,144 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 202,947,669 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.4046 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
BASS RIVER
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 797,642 (G)
Estimated Equalized Valuation (as of 02/01/2008 ) 192,336,654 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4147 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 821,144 (J)
Estimated Equalized Valuation (as of 02/01/2008 ) 192,336,654 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.4269 (L)
OCEAN - PINELANDS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
EAGLESWOOD
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,281,546 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 284,883,694 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.4498 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,318,919 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 284,883,694 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.4630 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
EAGLESWOOD
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,281,546 (G)
Estimated Equalized Valuation (as of 02/01/2008 ) 308,490,534 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4154 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,318,919 (J)
Estimated Equalized Valuation (as of 02/01/2008 ) 308,490,534 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.4275 (L)
OCEAN - PINELANDS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
LITTLE EGG HARBOR
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,518,846 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 3,173,021,725 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.3630 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,856,207 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 3,173,021,725 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.3737 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
LITTLE EGG HARBOR
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,518,846 (G)
Estimated Equalized Valuation (as of 02/01/2008 ) 3,096,154,764 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3720 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,856,207 (J)
Estimated Equalized Valuation (as of 02/01/2008 ) 3,096,154,764 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.3829 (L)
OCEAN - PINELANDS REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
TUCKERTON BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,100,199 (A)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 428,807,230 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.4898 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,161,287 (D)
Estimated Net Taxable Valuation (as of 02/01/2008 ) 428,807,230 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.5040 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
TUCKERTON BORO
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,100,199 (G)
Estimated Equalized Valuation (as of 02/01/2008 ) 537,535,630 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3907 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,161,287 (J)
Estimated Equalized Valuation (as of 02/01/2008 ) 537,535,630 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.4021 (L)