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User Friendly Budgets
2010

OCEAN - OCEAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time449445449
spacing
Pupils on Roll - Special Full-Time878587
Private School Placements81117
spacing
Pupils Sent to Other Districts-Reg Prog369336355
Pupils Sent to Other Dists-Spec Ed Prog10393103
Pupils Received220

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,237,557 720,901
Revenues from Local Sources:
Local Tax Levy 10-1210 9,000,700 9,331,450 9,418,649
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,828 1,886
Unrestricted Miscellaneous Revenues 10-1XXX 177,187 44,531 38,084
SUBTOTAL  9,177,887 9,377,809 9,458,619
Revenues from State Sources:
Extraordinary Aid 10-3131 57,998 0 0
Categorical Special Education Aid 10-3132 496,855 491,750 466,986
Equalization Aid 10-3176 729,236 584,189 0
Categorical Security Aid 10-3177 104,291 122,862 120,657
Adjustment Aid 10-3178 5,844,040 5,996,692 5,727,664
Categorical Transportation Aid 10-3121 292,100 353,642 326,693
SUBTOTAL  7,524,520 7,549,135 6,642,000
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,334 0 16,799
SUBTOTAL  8,334 0 16,799
Adjustment for Prior Year Encumbrances  0 149,277 0
Actual Revenues (Over)/Under Expenditures  655,392 0 0
TOTAL OPERATING BUDGET  17,366,133 18,313,778 16,838,319
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 105,998 0
Revenues from Federal Sources:
Title I 20-4411-4416 60,469 79,927 75,372
Title II 20-4451-4455 0 0 48,391
Title IV 20-4471-4474 0 0 1,486
I.D.E.A. Part B (Handicapped) 20-4420-4429 246,429 246,429 209,657
Other 20-4XXX 54,299 64,305 5,142
TOTAL REVENUES FROM FEDERAL SOURCES  361,197 390,661 340,048
TOTAL GRANTS AND ENTITLEMENTS  362,197 496,659 340,048
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 177,101 23,038
Revenues from Local Sources:
Local Tax Levy 40-1210 258,094 205,598 409,101
Miscellaneous 40-1XXX 23,034 0 0
TOTAL REVENUES FROM LOCAL SOURCES  281,128 205,598 409,101
Revenues from State Sources:
Debt Service Aid Type II 40-3160 333,086 334,759 285,636
TOTAL LOCAL REPAYMENT OF DEBT  614,214 717,458 717,775
Actual Revenues (Over)/Under Expenditures  102,138 0 0
TOTAL REPAYMENT OF DEBT  716,352 717,458 717,775
TOTAL REVENUES/SOURCES  18,444,682 19,527,895 17,896,142
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,444,682 19,527,895 17,896,142

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,389,4562,425,3142,287,956
Special Education 11-2XX-100-XXX1,227,2591,385,5521,161,934
Basic Skills/Remedial 11-230-100-XXX133,014240,093175,424
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX39,48130,80027,000
Support Services:
Tuition 11-000-100-XXX8,348,2997,988,2317,576,642
Attendance and Social Work Services 11-000-211-XXX15,24927,39829,601
Health Services 11-000-213-XXX117,137119,329125,288
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217320,737327,253349,812
Guidance 11-000-218-XXX107,597113,501119,258
Child Study Teams 11-000-219-XXX351,106381,450292,508
Improvement of Instructional Services 11-000-221-XXX42,19362,98034,793
Educational Media Services - School Library 11-000-222-XXX198,202189,396130,974
Instructional Staff Training Services 11-000-223-XXX7,85220,5504,208
General Administration 11-000-230-XXX265,456307,678287,902
School Administration 11-000-240-XXX287,485211,956208,688
Central Svcs & Admin Info Technology 11-000-25X-XXX205,138215,874209,213
Operation and Maintenance of Plant Services 11-000-26X-XXX922,0871,109,972971,434
Student Transportation Services 11-000-270-XXX751,3701,042,299783,828
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,463,3221,928,1251,987,997
Food Services 11-000-310-XXX106,55270,00068,000
Total Support Services Expenditures 13,509,78214,115,99213,180,146
TOTAL GENERAL CURRENT EXPENSE 17,298,99218,197,75116,832,460
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,8281,886
Equipment 12-XXX-XXX-73X67,141114,1993,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00973
TOTAL CAPITAL EXPENDITURES 67,141116,0275,859
OPERATING BUDGET GRAND TOTAL 17,366,13318,313,77816,838,319
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,000105,9980
Federal Projects:
Title I 20-XXX-XXX-XXX60,46979,92775,372
Title II 20-XXX-XXX-XXX0048,391
Title IV 20-XXX-XXX-XXX001,486
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX246,429246,429209,657
Other Special Projects 20-XXX-XXX-XXX54,29964,3055,142
Total Federal Projects 361,197390,661340,048
TOTAL GRANTS AND ENTITLEMENTS 362,197496,659340,048
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX716,352717,458717,775
TOTAL REPAYMENT OF DEBT 716,352717,458717,775
Total Expenditures 18,444,68219,527,89517,896,142
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,444,68219,527,89517,896,142

 

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 Budget328,027394,343544,343350,122
  Repayment of Debt302,275200,13723,0380
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve181,083186,774188,602190,488
      Adult Education Programs0000
      Maintenance Reserve255,500255,500255,500255,500
      Legal Reserve2,442,2851,764,237526,6800
      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 Cost14,29515,11315,52917,26515,806
Total Classroom Instruction8,6938,4709,0919,9729,143
Classroom-Salaries and Benefits7,9517,9718,4029,2298,854
Classroom-General Supplies and Textbooks644422549592163
Classroom-Purchased Services and Other9877139152126
Total Support Services2,1432,5632,4782,9632,653
Support Services-Salaries and Benefits1,6982,1702,0572,4552,329
Total Administrative Costs1,5471,6811,6991,7241,722
Administration-Salaries and Benefits1,3821,4511,4531,4561,509
Legal Costs00616165
Total Operations and Maintenance of Plant1,6351,8532,0462,3602,064
Operations & Maintenance of Plant-Salary & Ben.6307858421,054935
Total Food Services Costs218196123132127
Total Extracurricular Costs4090717869
Total Equipment Costs631241962156
Employee Benefits as a % of Salaries27.424.331.233.836.7

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. Sending/Receiving relationship with Southern Regional for our 7-12
  • grade students.
  • 2. Transportation Jointure with Southern for all to and from runs.
  • 3. Transportation Jointure with MOESC for some out of district runs.
  • 4. Send students to Performing Arts Academy.
  • 5. Out to bid with Education Data Service for all school supplies.
  • 6. Jointure with South Jersey Food Co-Op for all food.
  • 7. Jointure with Lacey School District to bid for milk, milk products
  • and bread.
  • 8. Agreement with the Township for all trash removal, snow removal,
  • purchase of gasoline and DARE Officer.
  • 9. Formal Agreement with Barnegat Township BOE to share a part-time
  • technology person.
  • 10. Agreement with ACE to bid for all local and long-distance phone
  • service.
  • 11. Agreement with ACT to bid for natural gas.
  • 12. Agreement with MOESC to bid for electricity.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,418,649 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,298,829,376 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7252 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,827,750 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,298,829,376 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7567 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,418,649 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,440,268,054 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6540 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,827,750 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,440,268,054 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6824 (L)

 

Administrative Salaries
Employee Name: Christopher Lommerin 
Job TitleSuperintendent Principal 
Base Annual Salary145,000 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,150 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount29,423 
  Description of: 
   Buyback of Sick Days at the End of ContractUnused sick days maximum $15,000 
   Buyback of Vacation Days at the End of ContractAll earned unused vacation (25) days 
   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: Kathleen Barneman 
Job TitleBusiness Administrator 
Base Annual Salary95,000 
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 Days
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount42,304 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum @ 147 days @ 6/7/07 per diem 
   Buyback of Vacation Days at the End of ContractMaximum of earned/unused vacation days 
   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