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 03/26/2008                                             OCEAN  -  =
JACKSON TWP

                                                    Advertised =
Enrollments

      ENROLLMENT CATEGORY                         October 15, 2006       =
  October 15, 2007         October 15, 2008
                                                      Actual             =
      Actual                 Estimated
 =20
      Pupils on Roll Regular Full-Time                      8194         =
            8252                     8343
      Pupils on Roll Regular Shared-Time                      96         =
             103                      105
      Pupils on Roll Reg Accr. Adult High Sch                165         =
             119                      119
      Pupils on Roll - Special Full-Time                    1412         =
            1404                     1424
      Pupils on Roll - Special Shared-Time                    54         =
              57                       61
      Private School Placements                              109         =
              94                      116

      Pupils Sent to Other Districts-Reg Prog                  1         =
               1                        2
      Pupils Sent to Other Dists-Spec Ed Prog                 32         =
              33                       39
      Pupils Received                                          2         =
               1                        2
      Pupils in State Facilities                              10         =
               5                        5
 =0C


                                                        OCEAN - JACKSON =
TWP

                                                      Advertised =
Revenues

      Budget Category                                        Account     =
        2006-07          2007-08          2008-09
                                                                         =
         Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303       =
                            5,748,457        6,913,422

      Revenues from Local Sources:                                       =
 =20
      Local Tax Levy                                        10-1210      =
          60,020,934       62,757,140       64,062,206
      Tuition                                               10-1300      =
             114,335           60,000           60,000
      Unrestricted Miscellaneous Revenues                   10-1XXX      =
           2,623,848          750,000          750,000
      SUBTOTAL                                                           =
          62,759,117       63,567,140       64,872,206

      Revenues from State Sources:                                       =
 =20
      Core Curriculum Standards Aid                         10-3111      =
          30,752,632       30,752,632
      Transportation Aid                                    10-3120      =
           3,371,231        3,371,231
      Special Education Aid                                 10-3130      =
          11,631,811       11,631,811
      Bilingual Education                                   10-3140      =
              80,376           80,376
      Extraordinary Aid                                     10-3131      =
             245,257                           246,240
      Consolidated Aid                                      10-3195      =
           1,058,579        1,058,579
      Additional Formula Aid                                10-3196      =
           1,412,364        2,882,684
      Other State Aids                                      10-3XXX      =
             569,520          519,485          132,804
      Categorical Special Education Aid                     10-3132      =
                                             4,868,724
      Equalization Aid                                      10-3176      =
                                            41,552,367
      Categorical Security Aid                              10-3177      =
                                               726,714
      Adjustment Aid                                        10-3178      =
                                             1,373,704
      Categorical Transportation Aid                        10-3121      =
                                             3,150,966
      SUBTOTAL                                                           =
          49,121,770       50,296,798       52,051,519
      Adjustment for Prior Year Encumbrances                             =
                              296,361
      Actual Revenues (Over)/Under Expenditures                          =
           1,123,508
      TOTAL OPERATING BUDGET                                             =
         113,004,395      119,908,756      123,837,147
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX      =
             117,535

      Revenues from State Sources:                                       =
 =20
      Instructional Supplement Aid                          20-3214      =
             184,179          184,179
      Other Restricted Entitlements                         20-32XX      =
             223,233        1,130,423          799,399
      TOTAL REVENUES FROM STATE SOURCES                                  =
             407,412        1,314,602          799,399

      Revenues from Federal Sources:                                     =
 =20
      Title I                                               20-4411-4416 =
             286,521          281,054          281,054
      Title VI                                              20-4417-4418 =
              24,587
      I.D.E.A. Part B (Handicapped)                         20-4420-4429 =
           1,848,304        1,946,813        1,946,813
      Vocational Education                                  20-4430      =
              32,703
      Private Industry Council (JTPA)                       20-4700      =
              19,662           19,662           19,662
      Other                                                 20-4XXX      =
             915,758          351,240          313,976
      TOTAL REVENUES FROM FEDERAL SOURCES                                =
           3,127,535        2,598,769        2,561,505
      TOTAL GRANTS AND ENTITLEMENTS                                      =
           3,652,482        3,913,371        3,360,904
      REPAYMENT OF DEBT
      Budgeted Fund Balance                                 40-303       =
                              747,083          775,000

      Revenues from Local Sources:                                       =
 =20
      Local Tax Levy                                        40-1210      =
           6,135,149        6,135,149        6,126,678
      Miscellaneous                                         40-1XXX      =
             602,433
      TOTAL REVENUES FROM LOCAL SOURCES                                  =
           6,737,582        6,135,149        6,126,678

      Revenues from State Sources:                                       =
 =20
      Debt Service Aid Type II                              40-3160      =
           1,911,943        2,284,949        2,252,660
      TOTAL LOCAL REPAYMENT OF DEBT                                      =
           8,649,525        9,167,181        9,154,338
      Actual Revenues (Over)/Under Expenditures                          =
            -211,573
      TOTAL REPAYMENT OF DEBT                                            =
           8,437,952        9,167,181        9,154,338
      TOTAL REVENUES/SOURCES                                             =
         125,094,829      132,989,308      136,352,389
                                                        OCEAN - JACKSON =
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         33,709,686       34,186,877       35,104,898
      Special Education                                     =
11-2XX-100-XXX         11,813,614       12,847,582       13,371,791
      Basic Skills/Remedial                                 =
11-230-100-XXX            993,247          659,034          606,233
      Bilingual Education                                   =
11-240-100-XXX            175,927          213,876          212,074
      School-Spon. Co/Extra-Curr. Activities                =
11-401-100-XXX            474,919          517,727          532,837
      School Sponsored Athletics                            =
11-402-100-XXX          1,399,255        1,605,115        1,537,044
      Other Instructional Programs                          =
11-4XX-100-XXX             90,546          108,592          115,233
      Support Services:
      Tuition                                               =
11-000-100-XXX          7,293,653        8,267,595        8,305,962
      Attendance and Social Work Services                   =
11-000-211-XXX            137,263          154,656          160,273
      Health Services                                       =
11-000-213-XXX          1,146,200        1,181,081        1,263,105
      Students - Related & Extraordinary                    =
11-000-216,217            872,088          944,766        1,015,737
      Guidance                                              =
11-000-218-XXX          2,056,519        2,178,905        2,305,052
      Child Study Teams                                     =
11-000-219-XXX          1,914,374        2,038,879        2,008,738
      Improvement of Instructional Services                 =
11-000-221-XXX          1,150,850        1,079,003        1,325,559
      Educational Media Services - School Library           =
11-000-222-XXX          1,424,463        1,124,603        1,149,280
      Instructional Staff Training Services                 =
11-000-223-XXX             75,167          105,755           78,303
      General Administration                                =
11-000-230-XXX          1,161,881        1,427,358        1,333,120
      School Administration                                 =
11-000-240-XXX          5,032,612        5,090,147        5,242,011
      Central Svcs & Admin Info Technology                  =
11-000-25X-XXX          2,223,168        2,714,279        2,529,755
      Operation and Maintenance of Plant Services           =
11-000-26X-XXX         10,005,620       11,292,168       11,670,457
      Student Transportation Services                       =
11-000-270-XXX          8,513,080        9,242,317        9,861,317
      Personal Services - Employee Benefits                 =
11-XXX-XXX-2XX         19,629,674       21,332,291       22,573,537
      Total Support Services Expenditures                                =
          62,636,612       68,173,803       70,822,206
      TOTAL GENERAL CURRENT EXPENSE                                      =
         111,293,806      118,312,606      122,302,316

      CAPITAL EXPENDITURES
      Equipment                                             =
12-XXX-XXX-73X            828,244          365,955          198,237
      Facilities Acquisition and Construction Services      =
12-000-4XX-XXX             81,651          204,180          270,000
      TOTAL CAPITAL EXPENDITURES                                         =
             909,895          570,135          468,237

      SPECIAL SCHOOLS
      Summer School:
      Instruction                                           =
13-422-100-XXX            465,031          525,342          579,959
      Support Services                                      =
13-422-200-XXX              4,275
      Total Summer School                                                =
             469,306          525,342          579,959
      Other Special Schools:
      Instruction                                           =
13-4XX-100-XXX            188,052          302,706          290,046
      Total Other Special Schools                                        =
             188,052          302,706          290,046
      Accredited Evening/Adult High School/Post-Graduate:
      Instruction                                           =
13-601-100-XXX            104,642          154,300          152,335
      Support Services                                      =
13-601-200-XXX             38,694           43,667           44,254
      Total Accredited Evening/Adult HS/Post-Grad.                       =
             143,336          197,967          196,589
      TOTAL SPECIAL SCHOOLS                                              =
             800,694        1,026,015        1,066,594
      OPERATING BUDGET GRAND TOTAL                                       =
         113,004,395      119,908,756      123,837,147

      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        =
20-XXX-XXX-XXX            117,535
      Instructional Supplement Aid:
      Instruction                                           =
20-214-100-XXX             40,285           33,500
      Support Services                                      =
20-214-200-XXX            143,894          150,679
      TOTAL INSTRUCTIONAL SUPPLEMENT AID                                 =
             184,179          184,179
      Other State Projects:
      Nonpublic Textbooks                                   =
20-XXX-XXX-XXX             24,612           29,053           29,053
      Nonpublic Auxiliary Services                          =
20-XXX-XXX-XXX             31,295           38,572           37,875
      Nonpublic Handicapped Services                        =
20-XXX-XXX-XXX            103,094           98,205           93,087
      Nonpublic Nursing Services                            =
20-XXX-XXX-XXX             32,744           32,744           32,744
      Nonpublic Technology Initiative                       =
20-XXX-XXX-XXX             17,640           17,640           17,640
      Vocational Education                                  =
20-XXX-XXX-XXX             13,848
      Other Special Projects                                =
20-XXX-XXX-XXX                             914,209          589,000
      Total State Projects                                               =
             407,412        1,314,602          799,399
      Federal Projects:
      Title I                                               =
20-XXX-XXX-XXX            286,521          281,054          281,054
      Title VI                                              =
20-XXX-XXX-XXX             24,587
      I.D.E.A. Part B (Handicapped)                         =
20-XXX-XXX-XXX          1,848,304        1,946,813        1,946,813
      Vocational Education                                  =
20-XXX-XXX-XXX             32,703
      Private Industry Council (JTPA)                       =
20-XXX-XXX-XXX             19,662           19,662           19,662
      Other Special Projects                                =
20-XXX-XXX-XXX            915,758          351,240          313,976
      Total Federal Projects                                             =
           3,127,535        2,598,769        2,561,505
      TOTAL GRANTS AND ENTITLEMENTS                                      =
           3,652,482        3,913,371        3,360,904

      REPAYMENT OF DEBT
      Repayment of Debt - Regular                           =
40-701-510-XXX          8,437,952        9,167,181        9,154,338
      TOTAL REPAYMENT OF DEBT                                            =
           8,437,952        9,167,181        9,154,338
      Total Expenditures                                                 =
         125,094,829      132,989,308      136,352,389

      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                                =
         125,094,829      132,989,308      136,352,389

                                                        OCEAN  -  =
JACKSON 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                             5,790,712   =
          7,228,927             7,705,864             2,392,247
        Repayment of Debt                                    1,310,510   =
          1,522,083               775,000                     0

      Reserved for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                          1   =
                  1                     1                     1
            Adult Education Programs                                 0   =
                  0                     0                     0
            Maintenance Reserve                                      0   =
                  0                     0                     0
            Legal Reserve                                    3,218,232   =
          2,674,716             1,599,805                     0
            Tuition Reserve                                          0   =
                  0                     0                     0
            Current Expense Emergency Reserve                        0   =
                  0                     0                     0
         Reserved for Repayment of Debt                              0   =
                  0                     0                     0
 =0C



                                                        OCEAN  -  =
JACKSON 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                            8931         =
   9778          10089          10213          10369
Total Classroom Instruction                                 5552         =
   5984           6105           6139           6249
Classroom-Salaries and Benefits                             5274         =
   5538           5787           5804           5901
Classroom-General Supplies and Textbooks                     237         =
    386            252            264            279
Classroom-Purchased Services and Other                        42         =
     60             66             71             69
Total Support Services                                      1020         =
   1128           1122           1134           1168
Support Services-Salaries and Benefits                       918         =
    995           1022           1031           1067
Total Administrative Costs                                  1020         =
   1052           1096           1137           1117
Administration-Salaries and Benefits                         825         =
    877            883            910            920
Total Operations and Maintenance of Plant                   1014         =
   1173           1303           1315           1343
Operations & Maintenance of Plant-Salary & Ben.              570 =
            664            749            748            757
Total Food Services Costs                                                =
                                    0              0
Total Extracurricular Costs                                  124         =
    227            244            255            250
Total Equipment Costs                                         26         =
     86             34             38             20
Employee Benefits as a % of Salaries                        27.9         =
   28.6           29.6           29.2           29.9


 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  -  JACKSON TWP

Shared Services -- Description of Shared Services
_________________________________________________

  1.  Educational Data Services - Glen Rock BOE host                     =
 =20
  Supplies in the following areas: Art, General, Science, Athletics,     =
 =20
  Custodial, Copy Paper, Office Supplies, A/V, Library, Fine Arts and PE =
 =20
  2.  Stafford Township - Gasoline and Diesel Fuel Co-0p                 =
 =20
  3.  Transportation Jointures with Lakewood and Plumsted Townships      =
 =20
  4.  Shard Services with Township for S.E. students to attend =
Recreation =20
  Program instead of a summer program at a camp                          =
 =20
  5.  Shard Services for fuel usage by the Jackson Township Board of     =
 =20
  Fire Commissioners                                                     =
 =20
  6.  Monmouth Ocean Ed Services Commission - Transportation Routes,     =
 =20
  Crossroads Program, In-School Suspension Program, Natural Gas Co-Op    =
 =20
  7.  Tuition with local school districts for Special Education Students =
 =20
  8.  Ocean County Vo-Tech - MATES and Performing Arts Program for High  =
 =20
  School students                                                        =
 =20
  9.  Equipment sharing and recycling services with Jackson Township     =
 =20

                                OCEAN  -  JACKSON TWP

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 08-09 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       =
63,409,673 (A)
Estimated Net Taxable Valuation (as of 01/10/2008 )         =
2,982,801,631 (B)
Estimated 08-09 General Fund School Tax Rate=3D(A)/(B)X100           =
2.1258 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              =
69,540,587 (D)
Estimated Net Taxable Valuation (as of 01/10/2008 )         =
2,982,801,631 (E)
Estimated 08-09 Total School Tax Rate=3D(D)/(E)X100                  =
2.3314 (F)


B. Estimated 08-09 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       =
63,409,673 (G)
Estimated Equalized Valuation (as of 01/10/2008 )           =
7,446,720,555 (H)
Estimated 08-09 Equalized General Fund School
                         Tax Rate=3D(G)/(H)X100                      =
0.8515 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                              =
69,540,587 (J)
Estimated Equalized Valuation (as of 01/10/2008 )           =
7,446,720,555 (K)
Estimated 08-09 Equalized Total School
                  Tax Rate=3D(J)/(K)X100                             =
0.9338 (L)