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User Friendly Budgets
2010

OCEAN - SEASIDE HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time169196234
spacing
Pupils on Roll - Special Full-Time272618
Private School Placements013
spacing
Pupils Sent to Other Dists-Spec Ed Prog435
Pupils Received152

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 410,682 291,042
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 70,000 0
Transfers from Other Funds 10-5200 14,619 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,207,141 2,208,391 2,510,311
Tuition 10-1300 0 0 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 614 5,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 14,868 17,683 5,000
SUBTOTAL  2,222,623 2,231,074 2,530,311
Revenues from State Sources:
Categorical Special Education Aid 10-3132 90,017 84,906 99,058
Equalization Aid 10-3176 185,644 0 158,815
Categorical Security Aid 10-3177 72,261 61,927 75,701
Adjustment Aid 10-3178 566,965 780,705 411,303
Categorical Transportation Aid 10-3121 11,114 10,918 11,282
SUBTOTAL  926,001 938,456 756,159
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 100 100
SUBTOTAL  0 100 100
Adjustment for Prior Year Encumbrances  0 11,707 0
Actual Revenues (Over)/Under Expenditures  -154,455 0 0
TOTAL OPERATING BUDGET  3,008,788 3,662,019 3,577,612
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 23,985 0 0
Preschool Education Aid 20-3218 84,892 84,892 93,576
TOTAL REVENUES FROM STATE SOURCES  108,877 84,892 93,576
Revenues from Federal Sources:
Title I 20-4411-4416 243,822 220,765 240,000
Title II 20-4451-4455 0 0 40,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 66,640 72,553 74,981
Other 20-4XXX 0 17,310 0
TOTAL REVENUES FROM FEDERAL SOURCES  310,462 310,628 354,981
TOTAL GRANTS AND ENTITLEMENTS  419,339 395,520 448,557
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 109,722 108,472 112,028
TOTAL REVENUES FROM LOCAL SOURCES  109,722 108,472 112,028
Revenues from State Sources:
Debt Service Aid Type II 40-3160 32,485 32,115 26,994
TOTAL LOCAL REPAYMENT OF DEBT  142,207 140,587 139,024
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  142,206 140,587 139,024
TOTAL REVENUES/SOURCES  3,570,333 4,198,126 4,165,193
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,570,333 4,198,126 4,165,193

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX741,191855,617867,278
Special Education 11-2XX-100-XXX259,138283,600304,650
Basic Skills/Remedial 11-230-100-XXX21,50023,50026,420
Bilingual Education 11-240-100-XXX43,81949,00050,170
Support Services:
Tuition 11-000-100-XXX160,769186,484236,614
Attendance and Social Work Services 11-000-211-XXX42,73832,89534,210
Health Services 11-000-213-XXX62,52368,40071,720
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217110,878119,300133,740
Guidance 11-000-218-XXX31,69151,07561,000
Child Study Teams 11-000-219-XXX205,792198,596215,380
Improvement of Instructional Services 11-000-221-XXX30,00030,00030,000
Educational Media Services - School Library 11-000-222-XXX24,29653,00059,110
Instructional Staff Training Services 11-000-223-XXX2,9117,00012,020
General Administration 11-000-230-XXX183,019160,334159,380
School Administration 11-000-240-XXX36,08687,94454,250
Central Svcs & Admin Info Technology 11-000-25X-XXX83,91664,59574,500
Deposit to Maintenance Reserve 10-606025,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX227,244339,476297,020
Student Transportation Services 11-000-270-XXX48,52855,00060,000
Deposit to Current Expense Emergency Reserve 10-607075,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX692,749821,203828,668
Total Support Services Expenditures 1,943,1402,275,3022,327,612
TOTAL GENERAL CURRENT EXPENSE 3,008,7883,587,0193,576,130
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604070,0000
Interest Earned on Capital Reserve 10-60405,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX001,482
TOTAL CAPITAL EXPENDITURES 075,0001,482
OPERATING BUDGET GRAND TOTAL 3,008,7883,662,0193,577,612
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX108,87784,89293,576
TOTAL PRESCHOOL EDUCATION AID 108,87784,89293,576
Other State Projects:
Total State Projects 108,87784,89293,576
Federal Projects:
Title I 20-XXX-XXX-XXX243,822220,765240,000
Title II 20-XXX-XXX-XXX0040,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX66,64072,55374,981
Other Special Projects 20-XXX-XXX-XXX017,3100
Total Federal Projects 310,462310,628354,981
TOTAL GRANTS AND ENTITLEMENTS 419,339395,520448,557
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX142,206140,587139,024
TOTAL REPAYMENT OF DEBT 142,206140,587139,024
Total Expenditures 3,570,3334,198,1264,165,193
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,570,3334,198,1264,165,193

 

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 Budget451,285326,285325,000250,000
  Repayment of Debt1220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve220,713485,940560,940560,940
      Adult Education Programs0000
      Maintenance Reserve93,000168,000193,000193,000
      Legal Reserve691,133620,439216,0420
      Tuition Reserve0000
      Current Expense Emergency Reserve75,00075,000150,000150,000
  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 Cost13,98614,40415,79915,00213,385
Total Classroom Instruction8,1588,1508,7338,2867,509
Classroom-Salaries and Benefits7,3407,9788,2977,9117,236
Classroom-General Supplies and Textbooks751137225228133
Classroom-Purchased Services and Other6735210147139
Total Support Services2,4623,1693,4423,1773,062
Support Services-Salaries and Benefits1,7822,1852,3182,1132,032
Total Administrative Costs1,8831,8481,6641,6951,376
Administration-Salaries and Benefits1,1741,187852923772
Legal Costs0094158119
Total Operations and Maintenance of Plant1,4701,2131,9371,8021,401
Operations & Maintenance of Plant-Salary & Ben.700299862884736
Total Food Services Costs00000
Total Extracurricular Costs00000
Total Equipment Costs00000
Employee Benefits as a % of Salaries38.641.339.744.743.2

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
  • SHARED SERVICES WITHIN THE SCHOOL DISTRICT CONSIST OF A PARTNERSHIP WITH
  • TOMS RIVER REGIONAL SCHOOLS WHEREBY THE DISTRICT SHARES THE SUPERINTENDEN
  • T. IN ADDITION, SHARED SERVICES UNDER THE PARTNERSHIP INCLUDE CHILD STUDY
  • TEAM SERVICES, CURRICULUM ADVISORY, MAINTAINENCE SERVCIES AND TECHNOLOGY
  • ASSISTANCE.
  • OTHER SHARED SERVICES INCLUDE OUT-OF-DISTRICT PLACEMENTS WITH TOMS RIVER
  • AND MANCHESTER SCHOOL DISTRICTS AND TRANSPORTATION JOINTURES WITH TOMS
  • RIVER.
  • SEASIDE PARK SCHOOLS ALSO SHARES SERVICES WITH SEASIDE HEIGHTS SCHOOLS FO
  • R SOCIAL WORKERS SERVICES.
  • THE BOROUGH OF SEASIDE HEIGHTS ALSO PROVIDES A POLICE OFFICER TO THE
  • DISTRICT ON A FULL TIME BASIS AND PROVIDES GARBAGE PICKUP.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,510,311 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)874,655,597 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2870 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,622,339 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)874,655,597 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2998 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,510,311 (G)
Estimated Equalized Valuation (as of 10/01/2009)850,347,326 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2952 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,622,339 (J)
Estimated Equalized Valuation (as of 10/01/2009)850,347,326 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3084 (L)

 

Administrative Salaries
Employee Name: MATTHEW VARLEY 
Job TitleBusiness Administrator 
Base Annual Salary30,000 
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 78 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: MICHAEL RITACCO 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5190 
Shared Job TitleSUPERINTENDENT 
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
  Contracted Number of Annual Sick Days
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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