03/03/2008 OCEAN - EAGLESWOOD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 119 122 137
Pupils on Roll - Special Full-Time 22 20 24
Private School Placements 1 2 2
Pupils Sent to Other Districts-Reg Prog 2 2
OCEAN - EAGLESWOOD TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 30,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,380,676 1,447,788 1,505,700
Unrestricted Miscellaneous Revenues 10-1XXX 16,294 3,000 3,000
SUBTOTAL 1,396,970 1,450,788 1,508,700
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 299,075 299,075
Transportation Aid 10-3120 38,894 38,894
Special Education Aid 10-3130 168,009 168,009
Stabilization Aid 10-3171 60,973 60,973
Extraordinary Aid 10-3131 6,995 11,889
Consolidated Aid 10-3195 16,239 16,239
Additional Formula Aid 10-3196 21,088 42,809
Other State Aids 10-3XXX 1,276 20,619
Categorical Special Education Aid 10-3132 62,358
Equalization Aid 10-3176 264,888
Categorical Security Aid 10-3177 10,409
Adjustment Aid 10-3178 370,794
Categorical Transportation Aid 10-3121 54,227
SUBTOTAL 612,549 646,618 774,565
Actual Revenues (Over)/Under Expenditures -45,975
TOTAL OPERATING BUDGET 1,963,544 2,097,406 2,313,265
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 72,936 72,936 72,936
Demonstrably Effective Program Aid 20-3212 46,815 46,815
Preschool Education Aid 20-3218 30,585
TOTAL REVENUES FROM STATE SOURCES 119,751 119,751 103,521
Revenues from Federal Sources:
Title I 20-4411-4416 26,102 6,970 6,970
Title VI 20-4417-4418 385 385
I.D.E.A. Part B (Handicapped) 20-4420-4429 42,485 9,432 9,432
Other 20-4XXX 28,977
TOTAL REVENUES FROM FEDERAL SOURCES 97,564 16,787 16,787
TOTAL GRANTS AND ENTITLEMENTS 217,315 136,538 120,308
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 55,645
Revenues from Local Sources:
Local Tax Levy 40-1210 43,412 81,008 39,389
Miscellaneous 40-1XXX 55,645
TOTAL REVENUES FROM LOCAL SOURCES 99,057 81,008 39,389
Revenues from State Sources:
Debt Service Aid Type II 40-3160 23,113 48,557 63,356
TOTAL LOCAL REPAYMENT OF DEBT 122,170 129,565 158,390
Actual Revenues (Over)/Under Expenditures -55,645
TOTAL REPAYMENT OF DEBT 66,525 129,565 158,390
TOTAL REVENUES/SOURCES 2,247,384 2,363,509 2,591,963
OCEAN - EAGLESWOOD TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09=20
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 653,145 714,288 776,721
Special Education 11-2XX-100-XXX 215,252 240,182 136,747
Basic Skills/Remedial 11-230-100-XXX 14,344 20,000 106,661
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 20,469 6,488 4,488
Support Services:
Tuition 11-000-100-XXX 84,625 60,000 115,000
Attendance and Social Work Services 11-000-211-XXX 8,500 3,882 6,190
Health Services 11-000-213-XXX 36,079 39,200 51,609
Students - Related & Extraordinary 11-000-216,217 26,818 22,315
Child Study Teams 11-000-219-XXX 19,912 20,000 38,785
Educational Media Services - School Library 11-000-222-XXX 28,393 10,500 1,500
Instructional Staff Training Services 11-000-223-XXX 20,573 30,700 38,510
General Administration 11-000-230-XXX 132,325 130,690 125,246
School Administration 11-000-240-XXX 47,999 56,497 57,533
Operation and Maintenance of Plant Services 11-000-26X-XXX 200,301 227,771 216,003
Student Transportation Services 11-000-270-XXX 131,992 132,071 139,198
Other Support Services 11-000-290-XXX 31,169 32,604 34,604
Personal Services - Employee Benefits 11-XXX-XXX-2XX 272,767 277,400 370,200
Food Services 11-000-310-XXX 45,699 68,315 71,955
Total Support Services Expenditures 1,060,334 1,116,448 1,288,648
TOTAL GENERAL CURRENT EXPENSE 1,963,544 2,097,406 2,313,265
OPERATING BUDGET GRAND TOTAL 1,963,544 2,097,406 2,313,265
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-211-100-XXX 66,936 66,936 89,021
Early Childhood Program Aid:
Support Services 20-211-200-XXX 6,000 6,000 14,500
TOTAL EARLY CHILDHOOD PROGRAM AID 72,936 72,936 103,521
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 42,000 42,815
Support Services 20-212-200-XXX 4,815 4,000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 46,815 46,815
Total State Projects 119,751 119,751 103,521
Federal Projects:
Title I 20-XXX-XXX-XXX 26,102 6,970 6,970
Title VI 20-XXX-XXX-XXX 385 385
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 42,485 9,432 9,432
Other Special Projects 20-XXX-XXX-XXX 28,977
Total Federal Projects 97,564 16,787 16,787
TOTAL GRANTS AND ENTITLEMENTS 217,315 136,538 120,308
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 66,525 129,565 158,390
TOTAL REPAYMENT OF DEBT 66,525 129,565 158,390
Total Expenditures 2,247,384 2,363,509 2,591,963
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 2,247,384 2,363,509 2,591,963
OCEAN - EAGLESWOOD 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 14,022 59,997 109,997 79,997
Repayment of Debt 0 55,645 55,645 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 0 0 0 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 - EAGLESWOOD 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 11092 13356 12657 14261 13432
Total Classroom Instruction 7069 8544 8066 9088 8606
Classroom-Salaries and Benefits 6667 8055 7516 8469 8078
Classroom-General Supplies and Textbooks 402 489 550 619 529
Classroom-Purchased Services and Other 0 0
Total Support Services 844 924 951 1071 1183
Support Services-Salaries and Benefits 503 590 767 864 920
Total Administrative Costs 1572 1780 1613 1818 1641
Administration-Salaries and Benefits 1259 1484 1397 1574 1370
Total Operations and Maintenance of Plant 1257 1555 1531 1725 1487
Operations & Maintenance of Plant-Salary & Ben. 568 677 624 703 682
Total Food Services Costs 276 327 427 481 447
Total Extracurricular Costs 39 178 41 46 28
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 18.9 21.9 20.7 20.7 27.0
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 - EAGLESWOOD 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 - EAGLESWOOD TWP
Shared Services -- Description of Shared Services
_________________________________________________
Eagleswood Township - Informal Trash Collection agreement
Pinelands Regional - Transportation Jointure
Tuckerton Borough School District - Preschool Handicapped Services
ACES - Energy
MOESC - Transportation
Eagleswood Township - Informal recycling agreement
Eagleswood Township - Informal snow removal agreement
Agreem;ent with ACT to bid for local & long distance phone service
Jointure with South Jersey Food Co-Op for all food
Agreement with MOESC to bid for electricity
Jointure with Lacey Township School District to bid for milk, milk
products & bread.
OCEAN - EAGLESWOOD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,505,700 (A)
Estimated Net Taxable Valuation (as of 01/04/2008 ) 284,833,694 (B)
Estimated 08-09 General Fund School Tax Rate=3D(A)/(B)X100 0.5286 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,545,089 (D)
Estimated Net Taxable Valuation (as of 01/04/2008 ) 284,833,694 (E)
Estimated 08-09 Total School Tax Rate=3D(D)/(E)X100 0.5425 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,505,700 (G)
Estimated Equalized Valuation (as of 01/01/2008 ) 308,490,534 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=3D(G)/(H)X100 0.4881 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,545,089 (J)
Estimated Equalized Valuation (as of 01/01/2008 ) 308,490,534 (K)
Estimated 08-09 Equalized Total School
Tax Rate=3D(J)/(K)X100 0.5009 (L)