03/14/2008 OCEAN - MANCHESTER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2752 2742 2819
Pupils on Roll Regular Shared-Time 71 69 69
Pupils on Roll - Special Full-Time 451 452 447
Pupils on Roll - Special Shared-Time 47 45 45
Private School Placements 19 19 19
Pupils Sent to Other Dists-Spec Ed Prog 12 18 35
Pupils Received 168 161 179
Pupils in State Facilities 4 2 2
OCEAN - MANCHESTER TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 250,000 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 31,200,923 32,772,653 34,439,117
Tuition 10-1300 1,910,990 2,177,067 2,239,340
Unrestricted Miscellaneous Revenues 10-1XXX 315,780 250,000 300,000
SUBTOTAL 33,427,693 35,199,720 36,978,457
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 739,324 739,324
Transportation Aid 10-3120 1,376,992 1,376,992
Special Education Aid 10-3130 3,042,069 3,042,069
Bilingual Education 10-3140 14,124 14,124
Supplemental Stabilization Aid 10-3172 308,736 308,736
Extraordinary Aid 10-3131 41,543 44,102
Consolidated Aid 10-3195 346,825 346,825
Additional Formula Aid 10-3196 178,295 361,939
Other State Aids 10-3XXX 40,466
Categorical Special Education Aid 10-3132 1,527,527
Categorical Security Aid 10-3177 303,051
Adjustment Aid 10-3178 3,237,799
Categorical Transportation Aid 10-3121 1,536,648
SUBTOTAL 6,088,374 6,190,009 6,649,127
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,449 20,000 40,000
SUBTOTAL 16,449 20,000 40,000
Adjustment for Prior Year Encumbrances 81,811
Actual Revenues (Over)/Under Expenditures 27,138
TOTAL OPERATING BUDGET 39,559,654 41,741,540 43,967,584
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,400 32,100 7,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 115,092 115,092
Other Restricted Entitlements 20-32XX 6,651 135,500
TOTAL REVENUES FROM STATE SOURCES 121,743 250,592
Revenues from Federal Sources:
Title I 20-4411-4416 253,432 264,130 209,381
I.D.E.A. Part B (Handicapped) 20-4420-4429 648,271 702,688 597,269
Other 20-4XXX 163,860 139,767 114,015
TOTAL REVENUES FROM FEDERAL SOURCES 1,065,563 1,106,585 920,665
TOTAL GRANTS AND ENTITLEMENTS 1,189,706 1,389,277 927,665
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 1,939
Revenues from Local Sources:
Local Tax Levy 40-1210 1,744,069 2,119,492 2,137,674
TOTAL REVENUES FROM LOCAL SOURCES 1,744,069 2,119,492 2,137,674
Revenues from State Sources:
Debt Service Aid Type II 40-3160 95,562 99,061 84,327
TOTAL LOCAL REPAYMENT OF DEBT 1,841,570 2,218,553 2,222,001
Actual Revenues (Over)/Under Expenditures 554,927
TOTAL REPAYMENT OF DEBT 2,396,497 2,218,553 2,222,001
TOTAL REVENUES/SOURCES 43,145,857 45,349,370 47,117,250
OCEAN - MANCHESTER TWP
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 11,987,267 12,137,477 12,886,284
Special Education 11-2XX-100-XXX 3,306,836 3,523,147 3,638,109
Bilingual Education 11-240-100-XXX 141,990 150,000 158,000
Vocational Programs - Local 11-3XX-100-XXX 4,000 4,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 255,614 294,830 288,629
School Sponsored Athletics 11-402-100-XXX 626,967 665,446 679,273
Other Instructional Programs 11-4XX-100-XXX 893,403 772,409 854,289
Support Services:
Tuition 11-000-100-XXX 1,021,294 1,160,470 1,066,534
Attendance and Social Work Services 11-000-211-XXX 18,566 31,500 32,700
Health Services 11-000-213-XXX 328,571 343,263 365,100
Students - Related & Extraordinary 11-000-216,217 450,646 454,806 463,065
Guidance 11-000-218-XXX 815,625 874,331 945,000
Child Study Teams 11-000-219-XXX 999,306 1,212,737 1,249,302
Improvement of Instructional Services 11-000-221-XXX 582,525 642,525 694,795
Educational Media Services - School Library 11-000-222-XXX 506,934 451,695 465,306
Instructional Staff Training Services 11-000-223-XXX 59,390 81,935 81,650
General Administration 11-000-230-XXX 688,786 825,127 791,000
School Administration 11-000-240-XXX 1,719,912 1,691,500 1,558,500
Central Svcs & Admin Info Technology 11-000-25X-XXX 584,414 722,681 688,910
Operation and Maintenance of Plant Services 11-000-26X-XXX 4,400,487 4,683,199 4,995,277
Student Transportation Services 11-000-270-XXX 2,706,149 2,655,837 2,907,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX 7,230,584 8,161,422 8,947,710
Food Services 11-000-310-XXX 1,923 2,500
Total Support Services Expenditures 22,115,112 23,995,528 25,252,349
TOTAL GENERAL CURRENT EXPENSE 39,327,189 41,542,837 43,760,933
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 179,863 198,703 206,651
TOTAL CAPITAL EXPENDITURES 179,863 198,703 206,651
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 52,602
Total Summer School 52,602
TOTAL SPECIAL SCHOOLS 52,602
OPERATING BUDGET GRAND TOTAL 39,559,654 41,741,540 43,967,584
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 2,400 32,100 7,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX 85,092 85,092
Support Services 20-214-200-XXX 30,000 30,000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 115,092 115,092
Other State Projects:
Instruction 20-217-100-XXX 135,500
TOTAL TARA USED TO SUPPORT PROGRAMS 135,500
Other Special Projects 20-XXX-XXX-XXX 6,651
Total State Projects 121,743 250,592
Federal Projects:
Title I 20-XXX-XXX-XXX 253,432 264,130 209,381
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 648,271 702,688 597,269
Other Special Projects 20-XXX-XXX-XXX 163,860 139,767 114,015
Total Federal Projects 1,065,563 1,106,585 920,665
TOTAL GRANTS AND ENTITLEMENTS 1,189,706 1,389,277 927,665
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,396,497 2,218,553 2,222,001
TOTAL REPAYMENT OF DEBT 2,396,497 2,218,553 2,222,001
Total Expenditures 43,145,857 45,349,370 47,117,250
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 43,145,857 45,349,370 47,117,250
OCEAN - MANCHESTER TWP
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 861,127 909,565 993,635 833,195
Repayment of Debt 345,050 -209,877 0 0
Reserved 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 331,798 321,360 139,560 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 - MANCHESTER TWP
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 10633 10863 11382 11701 12051
Total Classroom Instruction 6266 6376 6587 6729 6966
Classroom-Salaries and Benefits 6042 6115 6364 6498 6715
Classroom-General Supplies and Textbooks 170 192 154 157 176
Classroom-Purchased Services and Other 55 69 69 74 75
Total Support Services 1383 1426 1576 1594 1647
Support Services-Salaries and Benefits 1156 1206 1347 1357 1410
Total Administrative Costs 1113 1128 1114 1242 1154
Administration-Salaries and Benefits 939 961 921 1025 955
Total Operations and Maintenance of Plant 1412 1458 1561 1586 1659
Operations & Maintenance of Plant-Salary & Ben. 529 527 597 606 619
Total Food Services Costs 1 1 1 1 0
Total Extracurricular Costs 326 328 360 366 365
Total Equipment Costs 75 55 60 61 62
Employee Benefits as a % of Salaries 27.8 29.2 32.4 31.6 33.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 - MANCHESTER TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
OCEAN - MANCHESTER TWP
Shared Services -- Description of Shared Services
_________________________________________________
MANCHESTER TOWNSHIP:RECREATION FACILITIES
GRASS CUTTING
PAVING
COMPUTER TRAINING
SNOW PLOWING
RECYCLING PROGRAM.
SAIF INSURANCE JIFF.
TRANSPORTATION JOINTURES:LAKEHURST,JACKSON,TOMS RIVER
CENTRAL REGIONAL.
M.O.E.S.C.
OCEAN - MANCHESTER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 33,605,885 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 2,152,824,758 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.5610 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 35,725,387 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 2,152,824,758 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.6595 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 33,605,885 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 4,675,555,147 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7188 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 35,725,387 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 4,675,555,147 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.7641 (L)