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User Friendly Budgets
2010

OCEAN - BARNEGAT TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7572,7702,855
Pupils on Roll Regular Shared-Time253319
spacing
Pupils on Roll - Special Full-Time462507490
Pupils on Roll - Special Shared-Time444135
Private School Placements342822
spacing
Pupils Sent to Other Districts-Reg Prog321
Pupils Sent to Other Dists-Spec Ed Prog111011
Pupils in State Facilities166

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,050,225 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 400,000
Transfers from Other Funds 10-5200 1,521,601 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 24,129,720 24,229,720 26,379,687
Interest Earned on Maintenance Reserve 10-1XXX 0 0 3,000
Interest Earned on Capital Reserve Funds 10-1XXX 250 250 2,250
Unrestricted Miscellaneous Revenues 10-1XXX 244,273 236,863 163,978
SUBTOTAL  24,374,243 24,466,833 26,548,915
Revenues from State Sources:
Extraordinary Aid 10-3131 345,820 100,000 166,700
Other State Aids 10-3XXX 48,763 0 0
Categorical Special Education Aid 10-3132 1,672,107 1,715,818 790,976
Equalization Aid 10-3176 16,778,280 14,281,069 17,971,078
Categorical Security Aid 10-3177 343,520 366,182 0
Adjustment Aid 10-3178 1,371,498 640,931 0
Categorical Transportation Aid 10-3121 662,597 927,282 0
SUBTOTAL  21,222,585 18,031,282 18,928,754
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,141 39,385 40,796
Equalization Aid - ARRA ESF 16-4520 0 3,047,656 0
Equalization Aid - ARRA GSF 17-4521 0 117,979 0
SUBTOTAL  8,141 3,205,020 40,796
Adjustment for Prior Year Encumbrances  0 159,458 0
Actual Revenues (Over)/Under Expenditures  -749,091 0 0
TOTAL OPERATING BUDGET  46,377,479 46,912,818 45,918,465
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 29,357 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 332,002 340,762 340,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 753,689 748,540 740,000
Other 20-4XXX 137,487 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,223,178 1,089,302 1,080,000
TOTAL GRANTS AND ENTITLEMENTS  1,252,535 1,089,302 1,080,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 55,977 1
Revenues from Local Sources:
Local Tax Levy 40-1210 2,209,674 2,162,004 2,319,468
TOTAL REVENUES FROM LOCAL SOURCES  2,209,674 2,162,004 2,319,468
Revenues from State Sources:
Debt Service Aid Type II 40-3160 655,829 650,253 546,800
TOTAL LOCAL REPAYMENT OF DEBT  2,865,503 2,868,234 2,866,269
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  2,865,502 2,868,234 2,866,269
TOTAL REVENUES/SOURCES  50,495,516 50,870,354 49,864,734
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  50,495,516 50,870,354 49,864,734

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,470,31614,499,41814,017,047
Special Education 11-2XX-100-XXX3,617,3283,734,7643,858,589
Basic Skills/Remedial 11-230-100-XXX505,761636,413633,880
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX240,651285,976210,300
School Sponsored Athletics 11-402-100-XXX820,371867,641771,482
Other Instructional Programs 11-4XX-100-XXX79,210108,7529,550
Community Services Programs/Operations 11-800-330-XXX250,73097,5009,000
Support Services:
Tuition 11-000-100-XXX1,872,8931,648,3661,328,059
Attendance and Social Work Services 11-000-211-XXX97,06098,91782,789
Health Services 11-000-213-XXX466,569494,322452,595
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217399,647390,601337,830
Guidance 11-000-218-XXX739,495797,114815,192
Child Study Teams 11-000-219-XXX1,266,9041,487,2881,482,091
Improvement of Instructional Services 11-000-221-XXX857,057724,356672,725
Educational Media Services - School Library 11-000-222-XXX314,176350,691330,551
Instructional Staff Training Services 11-000-223-XXX6,91833,92526,300
General Administration 11-000-230-XXX680,386679,134686,317
School Administration 11-000-240-XXX1,381,1401,584,3571,443,872
Central Svcs & Admin Info Technology 11-000-25X-XXX533,997683,358635,434
Interest Earned on Maintenance Reserve 10-606003,000
Operation and Maintenance of Plant Services 11-000-26X-XXX5,330,2015,423,8244,705,692
Student Transportation Services 11-000-270-XXX3,070,8503,026,0392,546,457
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,115,0799,002,9009,987,110
Total Support Services Expenditures 26,132,37226,425,19225,533,014
TOTAL GENERAL CURRENT EXPENSE 46,116,73946,655,65645,045,862
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402502,250
Equipment 12-XXX-XXX-73X103,941128,91248,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX156,799128,000822,353
TOTAL CAPITAL EXPENDITURES 260,740257,162872,603
OPERATING BUDGET GRAND TOTAL 46,377,47946,912,81845,918,465
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX29,35700
Federal Projects:
Title I 20-XXX-XXX-XXX332,002340,762340,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX753,689748,540740,000
Other Special Projects 20-XXX-XXX-XXX137,48700
Total Federal Projects 1,223,1781,089,3021,080,000
TOTAL GRANTS AND ENTITLEMENTS 1,252,5351,089,3021,080,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,865,5022,868,2342,866,269
TOTAL REPAYMENT OF DEBT 2,865,5022,868,2342,866,269
Total Expenditures 50,495,51650,870,35449,864,734
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 50,495,51650,870,35449,864,734

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget2,000,8831,801,325912,592912,592
  Repayment of Debt55,97755,97810
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,000418,500421,00023,250
      Adult Education Programs0000
      Maintenance Reserve0500,000500,000503,000
      Legal Reserve161,492161,49200
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,92612,20712,31012,45312,033
Total Classroom Instruction6,7097,1587,1347,2307,230
Classroom-Salaries and Benefits5,9146,4496,5686,5446,600
Classroom-General Supplies and Textbooks287362292413342
Classroom-Purchased Services and Other508347274272288
Total Support Services1,5441,6041,6981,6641,636
Support Services-Salaries and Benefits1,4071,4921,5281,4951,485
Total Administrative Costs1,5129711,0091,1001,047
Administration-Salaries and Benefits917802841919870
Legal Costs00292931
Total Operations and Maintenance of Plant1,4861,8311,8551,8461,610
Operations & Maintenance of Plant-Salary & Ben.761919915912815
Total Food Services Costs00000
Total Extracurricular Costs436394422420362
Total Equipment Costs5432393914
Employee Benefits as a % of Salaries31.233.632.132.438

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.

 

Shared Services
  • 1. Shared computer technician with Ocean Twp School District
  • 2. Member Joint Insurance Fund - SAIF
  • 3. Gas/Diesel joint purchase with TWP and Stafford Twp School District
  • 4. ACES jointure for electric power purchases
  • 5. ACES jointure for natural gas heating purchases
  • 6. ACT jointure for long distance telephone service
  • 7. Transportation jointures with MOESC
  • 8. Joint creation/participation special ed programs in Ocean County
  • 9. Shared recreation/sports facilities & fields with Barnegat Twp
  • 10.Joint bidding for refuse removal with the Twp
  • 11.Joint recycling pickup with the Twp
  • 12.Joint paving projects with the Twp and Ocean County
  • 13.Shared snow removal initiatives with the Twp
  • 14.Participation in E-Rate telecomm reimbursement program
  • 15.Shared OT and PT therapy services with other school districts

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,379,687 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,852,524,583 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.9248 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,699,155 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,852,524,583 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0061 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,379,687 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,616,084,876 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0084 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,699,155 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,616,084,876 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0970 (L)

 

Administrative Salaries
Employee Name: Dean Allison 
Job TitleBusiness Administrator 
Base Annual Salary102,750 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 21 
  Description of Other Contracted Non-working Days12 holidays,Winter/Spring brk 
Benefits: 
Allowances10,220 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,005 
  Retirement Plans
Contractual Post-Employment Benefits Amount25,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Jason Bing-Schetelick 
Job TitleSuperintendent 
Base Annual Salary145,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2009 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 21 
  Description of Other Contracted Non-working Days12 holidays,Winter/Spring brk 
Benefits: 
Allowances10,720 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other8,743 
  Retirement Plans
Contractual Post-Employment Benefits Amount25,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments