03/26/2008 OCEAN - TOMS RIVER REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 15344 15001 14933
Pupils on Roll Regular Shared-Time 213 227 213
Pupils on Roll - Special Full-Time 2108 2069 2126
Pupils on Roll - Special Shared-Time 145 151 138
Private School Placements 57 66 65
Pupils Sent to Other Districts-Reg Prog 4 2 2
Pupils Sent to Other Dists-Spec Ed Prog 33 26 25
Pupils Received 13 8 9
Pupils in State Facilities 17 19 19
OCEAN - TOMS RIVER REGIONAL
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,290,148 3,200,000 4,200,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 100,000
Withdrawal from Cap Res-for Local Share 10-307 300,000
Transfers from Other Funds 10-5200 315,000
Revenues from Local Sources:
Local Tax Levy 10-1210 104,580,126 107,722,170 111,634,746
Tuition 10-1300 255,598 598,522 267,937
Transportation Fees from Other LEAs 10-1420-1440 235,126 163,818 164,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,211,781 40,000
Other Restricted Miscellaneous Revenues 10-1XXX 200,000 1,192,937
Unrestricted Miscellaneous Revenues 10-1XXX 393,793 510,000 535,000
SUBTOTAL 106,676,424 109,194,510 113,834,620
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 17,465
TOTAL REVENUES FROM INTERMEDIATE SOURCES 17,465
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 39,379,179 39,379,179
Transportation Aid 10-3120 3,865,887 3,865,887
Special Education Aid 10-3130 10,521,401 10,521,401
Bilingual Education 10-3140 115,398 115,398
Supplemental Stabilization Aid 10-3172 9,955,919 9,955,919
Aid for Adult and Post-Graduate Programs 10-3191 194,210
Extraordinary Aid 10-3131 210,588 226,349
Consolidated Aid 10-3195 1,825,296 2,019,506
Additional Formula Aid 10-3196 1,994,584 4,049,005
Other State Aids 10-3XXX 75,783 65,361
Categorical Special Education Aid 10-3132 8,411,831
Equalization Aid 10-3176 40,049,363
Categorical Security Aid 10-3177 1,426,550
Adjustment Aid 10-3178 18,508,566
Categorical Transportation Aid 10-3121 3,576,170
SUBTOTAL 68,138,245 69,971,656 72,198,829
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 42,021 40,000 40,000
SUBTOTAL 42,021 40,000 40,000
Adjustment for Prior Year Encumbrances 4,781,896
Actual Revenues (Over)/Under Expenditures 5,769,458
TOTAL OPERATING BUDGET 180,958,613 187,288,062 190,573,449
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 149,178 149,178
Instructional Supplement Aid 20-3214 479,660 479,660
Other Restricted Entitlements 20-32XX 1,007,338 816,000 816,000
TOTAL REVENUES FROM STATE SOURCES 1,636,176 1,444,838 816,000
Revenues from Federal Sources:
Title I 20-4411-4416 2,077,554 1,943,550 1,750,000
Title VI 20-4417-4418 3,334
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,758,480 3,797,265 3,206,649
Other 20-4XXX 1,039,454 500,000 500,000
TOTAL REVENUES FROM FEDERAL SOURCES 6,878,822 6,240,815 5,456,649
TOTAL GRANTS AND ENTITLEMENTS 8,514,998 7,685,653 6,272,649
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 3,428,020 2,386,777
Transfers from Capital Reserve 40-5210 2,323,375
Revenues from Local Sources:
Local Tax Levy 40-1210 5,696,185 2,905,077 4,065,852
TOTAL REVENUES FROM LOCAL SOURCES 5,696,185 2,905,077 4,065,852
Revenues from State Sources:
Debt Service Aid Type II 40-3160 455,627 456,351 455,265
TOTAL LOCAL REPAYMENT OF DEBT 8,475,187 6,789,448 6,907,894
Actual Revenues (Over)/Under Expenditures -1,516,053
TOTAL REPAYMENT OF DEBT 6,959,134 6,789,448 6,907,894
TOTAL REVENUES/SOURCES 196,432,745 201,763,163 203,753,992
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 2,323,375
TOTAL REVENUES/SOURCES NET OF TRANSFERS
194,109,370 201,763,163 203,753,992
OCEAN - TOMS RIVER 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 57,928,683 60,075,824 61,647,974
Special Education 11-2XX-100-XXX 11,545,027 12,673,781 13,124,450
Basic Skills/Remedial 11-230-100-XXX 1,231,622 1,576,992 1,173,700
Bilingual Education 11-240-100-XXX 334,374 403,200 379,200
Vocational Programs - Local 11-3XX-100-XXX 1,932,849 1,982,881 2,126,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 858,451 1,009,152 997,800
School Sponsored Athletics 11-402-100-XXX 4,150,735 3,776,354 3,592,150
Community Services Programs/Operations 11-800-330-XXX 23,314 29,032 30,500
Support Services:
Tuition 11-000-100-XXX 1,321,587 2,340,398 1,147,718
Attendance and Social Work Services 11-000-211-XXX 262,062 275,000 295,000
Health Services 11-000-213-XXX 2,043,345 2,088,955 2,170,500
Students - Related & Extraordinary 11-000-216,217 1,871,929 1,979,300 2,025,600
Guidance 11-000-218-XXX 3,852,053 3,887,858 4,074,650
Child Study Teams 11-000-219-XXX 2,546,751 2,788,073 2,766,682
Improvement of Instructional Services 11-000-221-XXX 2,579,938 2,995,900 2,981,400
Educational Media Services - School Library 11-000-222-XXX 1,979,019 1,894,490 1,932,550
Instructional Staff Training Services 11-000-223-XXX 403,378 429,750 457,000
General Administration 11-000-230-XXX 2,787,595 2,742,193 2,647,525
School Administration 11-000-240-XXX 7,067,708 7,363,281 7,620,000
Central Svcs & Admin Info Technology 11-000-25X-XXX 3,727,944 4,089,686 3,425,950
Deposit to Maintenance Reserve 10-606 600,000 600,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 18,574,415 17,583,682 18,442,000
Student Transportation Services 11-000-270-XXX 11,817,901 12,144,944 12,125,000
Deposit to Current Expense Emergency Reserve 10-607 200,000
Other Support Services 11-000-290-XXX 101
Personal Services - Employee Benefits 11-XXX-XXX-2XX 37,962,493 40,660,027 44,023,000
Food Services 11-000-310-XXX 50,000 50,000
Total Support Services Expenditures 98,848,219 103,313,537 106,134,575
TOTAL GENERAL CURRENT EXPENSE 176,853,274 185,640,753 189,806,849
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 100,000
Interest Earned on Capital Reserve 10-604 40,000
Equipment 12-XXX-XXX-73X 1,158,791 1,494,709 374,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,880,132
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 300,000
TOTAL CAPITAL EXPENDITURES 4,038,923 1,594,709 714,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 42,129 43,500 43,500
Total Summer School 42,129 43,500 43,500
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 17,465
Total Accredited Evening/Adult HS/Post-Grad. 17,465
Adult Education - Local:
Instruction 13-602-100-XXX 6,199
Total Adult Education - Local 6,199
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX 623 9,100 9,100
Total Evening School for Foreign-Born - Local 623 9,100 9,100
TOTAL SPECIAL SCHOOLS 66,416 52,600 52,600
OPERATING BUDGET GRAND TOTAL 180,958,613 187,288,062 190,573,449
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-212-100-XXX 149,178 149,178
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 149,178 149,178
Instructional Supplement Aid:
Instruction 20-214-100-XXX 73,665 74,672
Support Services 20-214-200-XXX 405,995 404,988
TOTAL INSTRUCTIONAL SUPPLEMENT AID 479,660 479,660
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 122,947 131,000 131,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 520,949 153,000 153,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX 97,385 284,000 284,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 163,351 158,000 158,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 88,389 90,000 90,000
Other Special Projects 20-XXX-XXX-XXX 14,317
Total State Projects 1,636,176 1,444,838 816,000
Federal Projects:
Title I 20-XXX-XXX-XXX 2,077,554 1,943,550 1,750,000
Title VI 20-XXX-XXX-XXX 3,334
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 3,758,480 3,797,265 3,206,649
Other Special Projects 20-XXX-XXX-XXX 1,039,454 500,000 500,000
Total Federal Projects 6,878,822 6,240,815 5,456,649
TOTAL GRANTS AND ENTITLEMENTS 8,514,998 7,685,653 6,272,649
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 6,959,134 6,789,448 6,907,894
TOTAL REPAYMENT OF DEBT 6,959,134 6,789,448 6,907,894
Total Expenditures 196,432,745 201,763,163 203,753,992
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 196,432,745 201,763,163 203,753,992
OCEAN - TOMS RIVER 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 7,197,645 5,622,730 5,712,878 3,594,069
Repayment of Debt 3,534,968 5,051,021 2,386,777 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 2,528,766 2,577,603 2,677,603 2,417,603
Adult Education Programs 0 0 0 0
Maintenance Reserve 3,733,829 3,440,288 3,040,288 3,640,288
Legal Reserve 2,232,610 3,371,339 2,081,191 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 200,000 200,000
Reserved for Repayment of Debt 0 0 0 0
OCEAN - TOMS RIVER 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 8976 9342 9335 9851 10145
Total Classroom Instruction 6014 5403 5556 5798 6026
Classroom-Salaries and Benefits 5709 5160 5303 5515 5771
Classroom-General Supplies and Textbooks 184 155 159 179 164
Classroom-Purchased Services and Other 120 87 94 105 91
Total Support Services 884 1171 1201 1252 1278
Support Services-Salaries and Benefits 810 1102 1131 1178 1210
Total Administrative Costs 755 955 948 1026 1019
Administration-Salaries and Benefits 593 793 826 859 898
Total Operations and Maintenance of Plant 1032 1223 1103 1199 1274
Operations & Maintenance of Plant-Salary & Ben. 503 693 714 743 797
Total Food Services Costs 3 3 3 3 0
Total Extracurricular Costs 257 347 326 343 334
Total Equipment Costs 27 66 47 87 22
Employee Benefits as a % of Salaries 31.4 31.6 33.0 33.8 36.0
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 - TOMS RIVER REGIONAL
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 - TOMS RIVER REGIONAL
Shared Services -- Description of Shared Services
_________________________________________________
Toms River Regional Schools saves dollars on fuel for our buses through
bulk buying in cooperation with Toms River Township and Toms River
Municipal Utilities Authority. Additionally, we assist the township with
all aspects of their technology use, vehicle maintenance, and printing
needs. Both budgets have benefitted from this partnership. We have
also generated revenues from assisting a neighboring school district
with its printing needs. When possible we work with neighboring
school districts to save on transportation costs for special needs
students.
Toms River Regional Schools continues to share administrative, cafeteria,
maintenance, and additional responsibilities in the operation of the
Seaside Heights' Hugh J. Boyd Elementary School.
OCEAN - TOMS RIVER REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
DOVER TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 101,897,133 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 6,413,452,768 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.5888 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 105,608,331 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 6,413,452,768 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.6467 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
DOVER TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 101,897,133 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 17,123,129,561 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 105,608,331 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 17,123,129,561 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6168 (L)
OCEAN - TOMS RIVER REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
SOUTH TOMS RIVER BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,645,238 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 281,002,203 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.5855 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,697,689 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 281,002,203 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.6042 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
SOUTH TOMS RIVER BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,645,238 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 287,342,926 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5726 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,697,689 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 287,342,926 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.5908 (L)
OCEAN - TOMS RIVER REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
BEACHWOOD BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,151,979 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,009,421,076 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.6095 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,376,040 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,009,421,076 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.6317 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
BEACHWOOD BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,151,979 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,033,798,776 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,376,040 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,033,798,776 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6168 (L)
OCEAN - TOMS RIVER REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
PINE BEACH BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,875,701 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 292,578,881 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.6411 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,944,016 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 292,578,881 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.6644 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
PINE BEACH BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,875,701 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 315,198,921 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,944,016 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 315,198,921 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6168 (L)