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User Friendly Budgets
2011-2012

OCEAN - BAY HEAD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time103107114
spacing
Pupils on Roll - Special Full-Time51010
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog353539
Pupils Sent to Other Dists-Spec Ed Prog672
Pupils Received426266
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 130,285
Revenues from Local Sources:
Local Tax Levy 10-1210 2,715,250 2,726,220 2,780,744
Tuition 10-1300 159,356 112,700 177,037
Unrestricted Miscellaneous Revenues 10-1XXX 23,783 21,000 25,000
SUBTOTAL  2,898,389 2,859,920 2,982,781
Revenues from State Sources:
Extraordinary Aid 10-3131 28,679 28,679 0
Other State Aids 10-3XXX 987 0 0
Categorical Special Education Aid 10-3132 47,567 0 29,537
Categorical Security Aid 10-3177 5,116 0 0
Adjustment Aid 10-3178 1,591 0 0
Categorical Transportation Aid 10-3121 7,717 0 0
SUBTOTAL  91,657 28,679 29,537
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 2,729
SUBTOTAL  0 0 2,729
Actual Revenues (Over)/Under Expenditures  -139,831 0 0
TOTAL OPERATING BUDGET  2,850,215 3,038,599 3,145,332
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 25,628 22,436 0
Other 20-4XXX 24,098 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  49,726 22,436 0
TOTAL GRANTS AND ENTITLEMENTS  49,726 22,436 0
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 183,721 200,464 202,296
TOTAL REVENUES FROM LOCAL SOURCES  183,721 200,464 202,296
Revenues from State Sources:
Debt Service Aid Type II 40-3160 70,914 62,171 62,739
TOTAL LOCAL REPAYMENT OF DEBT  254,635 262,635 265,035
TOTAL REPAYMENT OF DEBT  254,635 262,635 265,035
TOTAL REVENUES/SOURCES  3,154,576 3,323,670 3,410,367
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,154,576 3,323,670 3,410,367

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX845,812877,000945,854
Special Education 11-2XX-100-XXX53,00061,00063,400
Basic Skills/Remedial 11-230-100-XXX43,97147,00047,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,00010,00010,000
School Sponsored Athletics 11-402-100-XXX15,92333,00034,000
Before/After School Programs 11-421-XXX-XXX19,00019,00019,760
Summer School 11-422-XXX-XXX3,00000
Support Services:
Tuition 11-000-100-XXX684,922631,664559,966
Attendance and Social Work Services 11-000-211-XXX32,87234,14734,810
Health Services 11-000-213-XXX19,80621,29439,485
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21772,62777,62778,470
Child Study Teams 11-000-219-XXX85,130131,953141,934
Improvement of Instructional Services 11-000-221-XXX5,2005,4005,508
Educational Media Services - School Library 11-000-222-XXX57,09373,63080,009
Instructional Staff Training Services 11-000-223-XXX3,2166,0006,000
General Administration 11-000-230-XXX32,04338,50041,500
School Administration 11-000-240-XXX58,97061,90063,000
Central Svcs & Admin Info Technology 11-000-25X-XXX31,00834,50037,000
Operation and Maintenance of Plant Services 11-000-26X-XXX293,024317,184333,820
Student Transportation Services 11-000-270-XXX77,02894,800104,516
Personal Services - Employee Benefits 11-XXX-XXX-2XX408,570463,000498,729
Total Support Services Expenditures 1,861,5091,991,5992,024,747
TOTAL GENERAL CURRENT EXPENSE 2,850,2153,038,5993,144,761
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX00571
TOTAL CAPITAL EXPENDITURES 00571
OPERATING BUDGET GRAND TOTAL 2,850,2153,038,5993,145,332
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX25,62822,4360
Other Special Projects 20-XXX-XXX-XXX24,09800
Total Federal Projects 49,72622,4360
TOTAL GRANTS AND ENTITLEMENTS 49,72622,4360
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX254,635262,635265,035
TOTAL REPAYMENT OF DEBT 254,635262,635265,035
Total Expenditures 3,154,5763,323,6703,410,367
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,154,5763,323,6703,410,367

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget225,920365,751265,751135,466
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve6,3096,3096,3096,309
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve24,13324,13324,13324,133
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost20,36918,80519,76219,76220,002
Total Classroom Instruction12,14812,36711,21611,21611,337
Classroom-Salaries and Benefits11,70011,28110,20310,20310,197
Classroom-General Supplies and Textbooks189435282282269
Classroom-Purchased Services and Other260651731731871
Total Support Services3,2152,4853,3763,3763,538
Support Services-Salaries and Benefits1,9931,2341,4861,4861,625
Total Administrative Costs1,5081,0991,3981,3981,380
Administration-Salaries and Benefits965705949949916
Legal Costs044606056
Total Operations and Maintenance of Plant3,0112,6393,1853,1853,177
Operations & Maintenance of Plant-Salary & Ben.1,5821,3831,8341,8341,858
Total Food Services Costs00000
Total Extracurricular Costs445215475475460
Total Equipment Costs00000
Employee Benefits as a % of Salaries30.932.234.834.835.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Budgeted Fund Balance130,285 Budgeted Fund Balance--Operating Budget
Tuition177,037 Out-District Tuition Students/Enrollm
Total Unusual Revenues307,322 
Kindergarten-Salaries98,192 Classroom Aide/Required by IEP
Purchased-ED Services21,000 MUSIC Shared-Services Agreement/Pt.Beach
Purchased-Tech Services64,820 Crossover Shared Services Agreement/Pt.B
Tuition to Other LEAs475,121 Credit Prior Year from Pt. Beach
Tuition to Priv.Sch.70,728 Student@Hawkswood,Inc/LIFEWORK/3Days
Purchased Prof-Ed Service52,120 Teacher Aide@Pt.Beach for LIFEWORK
Salaries-Non-Inst.Aides30,000 Additional Aide(S.C. & J.B)
Health Benefits380,000 Projected 8.5% Increase
Total Unusual Appropriations1,191,981 

 

Shared Services
  • Refer to 14C for a full description of Shared Services with:
  • 1.Point Pleasant Board of Education
  • 2.Ocean County Library Commission
  • 3.Borough of Bay Head
  • Others:
  • A.Monmouth/Ocean Insurance Fund
  • B.New Jersey School Boards Assoc.(ACES Cooperative Pricing System)
  • C.Monmouth/Ocean Educational Services Commission

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,780,744 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)1,592,071,981 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.1747 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,983,040 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)1,592,071,981 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.1874 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,780,744 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,629,817,293 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1706 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,983,040 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,629,817,293 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1830 (L)

 

Administrative Salaries
Employee Name: James T.Mullins 
Job TitleBusiness Administrator 
Base Annual Salary58,058 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractPayment for Sick Days @ Retirement 
   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 Cash10 Vacation Days are included annually 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Laurie M. Considine 
Job TitleBoard Secretary 
Base Annual Salary42,224 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount580 
  Description of: 
   Buyback of Sick Days at the End of Contract$58.per diem 10 day MAX. 
   Buyback of Vacation Days at the End of ContractFive(5) days can be paid if not used. 
   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 CashSame as above 
   Annual Option to Buy Back Vacation Time in CashSame as above 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Walter C. Therien 
Job TitlePrincipal 
Base Annual Salary95,950 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances9,990 
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 ContractVacation Bank Capped @ 20 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration580 
  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