03/20/2010 OCEAN - EAGLESWOOD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 115 128 128
Pupils on Roll - Special Full-Time 20 20 20
Private School Placements 2 2 2
Pupils Sent to Other Districts-Reg Prog 2 1
Pupils Sent to Other Dists-Spec Ed Prog 3 1
OCEAN - EAGLESWOOD TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 30,000 30,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,505,700 1,525,743 1,555,548
Unrestricted Miscellaneous Revenues 10-1XXX 8,617 1,000 500
SUBTOTAL 1,514,317 1,526,743 1,556,048
Revenues from State Sources:
Extraordinary Aid 10-3131 7,407 20,000 10,000
Categorical Special Education Aid 10-3132 62,358 63,680 70,755
Equalization Aid 10-3176 264,888 270,223 500,255
Categorical Security Aid 10-3177 10,409 11,200 18,194
Adjustment Aid 10-3178 370,794 351,910
Categorical Transportation Aid 10-3121 54,227 65,663 56,641
SUBTOTAL 770,083 782,676 655,845
Actual Revenues (Over)/Under Expenditures 9,028
TOTAL OPERATING BUDGET 2,293,428 2,339,419 2,241,893
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 30,585 38,386
Other Restricted Entitlements 20-32XX 30,585
TOTAL REVENUES FROM STATE SOURCES 30,585 30,585 38,386
Revenues from Federal Sources:
Title I 20-4411-4416 16,714 17,099 14,208
I.D.E.A. Part B (Handicapped) 20-4420-4429 38,104 38,104 38,104
Other 20-4XXX 30,797
TOTAL REVENUES FROM FEDERAL SOURCES 85,615 55,203 52,312
TOTAL GRANTS AND ENTITLEMENTS 116,200 85,788 90,698
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 50,404 5,884
Revenues from Local Sources:
Local Tax Levy 40-1210 39,389 44,846 99,683
Miscellaneous 40-1XXX 5,884
TOTAL REVENUES FROM LOCAL SOURCES 45,273 44,846 99,683
Revenues from State Sources:
Debt Service Aid Type II 40-3160 63,356 63,500 54,383
TOTAL LOCAL REPAYMENT OF DEBT 108,629 158,750 159,950
Actual Revenues (Over)/Under Expenditures 49,761
TOTAL REPAYMENT OF DEBT 158,390 158,750 159,950
TOTAL REVENUES/SOURCES 2,568,018 2,583,957 2,492,541
OCEAN - EAGLESWOOD TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 826,715 771,770 765,534
Special Education 11-2XX-100-XXX 160,240 121,443 117,443
Basic Skills/Remedial 11-230-100-XXX 94,455 111,416 68,127
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 1,398 4,488
Support Services:
Tuition 11-000-100-XXX 118,059 97,000 126,003
Attendance and Social Work Services 11-000-211-XXX 6,190 80,364 64,350
Health Services 11-000-213-XXX 53,238 53,832 53,832
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 41,898 40,352 27,023
Child Study Teams 11-000-219-XXX 62,412 40,412
Educational Media Services - School Library 11-000-222-XXX 1,147 3,000 3,000
Instructional Staff Training Services 11-000-223-XXX 38,510 42,720 2,500
General Administration 11-000-230-XXX 119,058 103,587 125,587
School Administration 11-000-240-XXX 57,279 23,033 29,607
Central Svcs & Admin Info Technology 11-000-25X-XXX 86,500 45,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 177,821 219,537 205,530
Student Transportation Services 11-000-270-XXX 148,833 139,107 144,207
Other Support Services 11-000-290-XXX 34,604
Personal Services - Employee Benefits 11-XXX-XXX-2XX 363,656 326,200 401,384
Food Services 11-000-310-XXX 50,327 52,658 22,354
Total Support Services Expenditures 1,210,620 1,330,302 1,290,789
TOTAL GENERAL CURRENT EXPENSE 2,293,428 2,339,419 2,241,893
OPERATING BUDGET GRAND TOTAL 2,293,428 2,339,419 2,241,893
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 30,585 38,386
TOTAL PRESCHOOL EDUCATION AID 30,585 38,386
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 30,585
Total State Projects 30,585 30,585 38,386
Federal Projects:
Title I 20-XXX-XXX-XXX 16,714 17,099 14,208
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 38,104 38,104 38,104
Other Special Projects 20-XXX-XXX-XXX 30,797
Total Federal Projects 85,615 55,203 52,312
TOTAL GRANTS AND ENTITLEMENTS 116,200 85,788 90,698
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 158,390 158,750 159,950
TOTAL REPAYMENT OF DEBT 158,390 158,750 159,950
Total Expenditures 2,568,018 2,583,957 2,492,541
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
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 2,568,018 2,583,957 2,492,541
OCEAN - EAGLESWOOD TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 65,350 86,322 86,322 56,322
Repayment of Debt 106,049 56,288 5,884 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 30,000 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
OCEAN - EAGLESWOOD TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13857 14750 14321 14418 13582
Total Classroom Instruction 9218 9851 8378 8434 8557
Classroom-Salaries and Benefits 8782 9410 7796 7849 7994
Classroom-General Supplies and Textbooks 436 440 582 585 563
Classroom-Purchased Services and Other 0 0 0 0 0
Total Support Services 789 1141 2218 2233 1587
Support Services-Salaries and Benefits 411 545 1749 1761 1264
Total Administrative Costs 1988 1871 1710 1721 1709
Administration-Salaries and Benefits 1654 1597 1524 1534 1522
Legal Costs 0 0 10 10 10
Total Operations and Maintenance of Plant 1417 1461 1608 1619 1545
Operations & Maintenance of Plant-Salary & Ben. 713 794 736 741 666
Total Food Services Costs 362 366 353 356 151
Total Extracurricular Costs 49 13 30 30 0
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 21.9 26.6 22.5 22.5 30.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 - EAGLESWOOD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,555,548 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 284,799,535 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.5462 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,655,231 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 284,799,535 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.5812 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,555,548 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 279,581,117 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5564 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,655,231 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 279,581,117 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.5920 (L)