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User Friendly Budgets
2011-2012

OCEAN - LAKEWOOD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time4,4774,4474,447
Pupils on Roll Regular Shared-Time408585
Pupils on Roll Reg Accr. Adult High Sch8600
spacing
Pupils on Roll - Special Full-Time627775775
Pupils on Roll - Special Shared-Time171717
Private School Placements171181271
spacing
Pupils Sent to Contracted Preschool Prog29500
Pupils Sent to Other Districts-Reg Prog300
Pupils Sent to Other Dists-Spec Ed Prog13386
Pupils Received210
Pupils in State Facilities111010

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,583,865 2,527,810
Transfers from Other Funds 10-5200 -1 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 71,593,625 71,593,625 70,238,004
Tuition 10-1300 98,025 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 330,346 305,303 175,000
SUBTOTAL  72,021,996 71,898,928 70,413,004
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 57,450 0 0
Extraordinary Aid 10-3131 2,888,875 2,898,182 2,888,875
Other State Aids 10-3XXX 272,847 200,000 272,847
Categorical Special Education Aid 10-3132 2,844,367 2,748,847 2,748,847
Equalization Aid 10-3176 12,222,751 14,793,805 14,793,805
Categorical Security Aid 10-3177 2,037,382 2,180,913 2,180,913
Categorical Transportation Aid 10-3121 5,681,792 1,050,137 2,046,594
SUBTOTAL  26,005,464 23,871,884 24,931,881
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 455,757 276,555 447,334
Equalization Aid - ARRA ESF 16-4520 2,608,401 0 0
Equalization Aid - ARRA GSF 17-4521 100,975 0 0
Education Jobs Fund 18-4522 0 0 853,378
SUBTOTAL  3,165,133 276,555 1,300,712
Adjustment for Prior Year Encumbrances  0 388,757 0
Actual Revenues (Over)/Under Expenditures  -3,855,373 0 0
TOTAL OPERATING BUDGET  97,337,219 99,019,989 99,173,407
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 506 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 1,690,131
Preschool Education Aid 20-3218 2,726,844 4,267,572 2,360,004
Other Restricted Entitlements 20-32XX 14,142,803 14,719,195 10,064,187
TOTAL REVENUES FROM STATE SOURCES  16,869,647 18,986,767 14,114,322
Revenues from Federal Sources:
Title I 20-4411-4416 10,274,716 6,852,047 8,828,695
Title II 20-4451-4455 0 1,072,568 1,052,598
Title III 20-4491-4494 0 245,910 223,610
Title IV 20-4471-4474 0 109,060 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 7,776,942 3,607,892 3,304,652
Vocational Education 20-4430 0 290,839 242,469
Other 20-4XXX 3,443,092 1,201,582 1,444,996
TOTAL REVENUES FROM FEDERAL SOURCES  21,494,750 13,379,898 15,097,020
TOTAL GRANTS AND ENTITLEMENTS  38,364,903 32,366,665 29,211,342
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Transfers from Other Funds 40-5200 1 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,242,075 1,952,532 867,074
TOTAL REVENUES FROM LOCAL SOURCES  1,242,075 1,952,532 867,074
Revenues from State Sources:
Debt Service Aid Type II 40-3160 102,458 86,192 82,400
TOTAL LOCAL REPAYMENT OF DEBT  1,344,534 2,038,724 949,476
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  1,344,532 2,038,724 949,476
TOTAL REVENUES/SOURCES  137,046,654 133,425,378 129,334,225
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  137,046,654 133,425,378 129,334,225

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,509,93514,315,68114,233,060
Special Education 11-2XX-100-XXX5,674,2356,772,4906,770,573
Basic Skills/Remedial 11-230-100-XXX646,100850,000850,000
Bilingual Education 11-240-100-XXX1,791,1281,836,5001,824,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX222,693155,050166,500
School Sponsored Athletics 11-402-100-XXX623,186767,064765,627
Community Services Programs/Operations 11-800-330-XXX78,41288,0000
Support Services:
Tuition 11-000-100-XXX15,497,72316,239,87415,577,816
Attendance and Social Work Services 11-000-211-XXX53,472112,300112,300
Health Services 11-000-213-XXX412,791455,570455,570
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,682,6035,690,7244,902,384
Guidance 11-000-218-XXX795,220938,292916,704
Child Study Teams 11-000-219-XXX2,852,2992,997,2162,967,668
Improvement of Instructional Services 11-000-221-XXX462,480942,530961,024
Educational Media Services - School Library 11-000-222-XXX640,545711,989705,063
Instructional Staff Training Services 11-000-223-XXX13,73317,31316,950
General Administration 11-000-230-XXX1,872,5431,790,9551,696,575
School Administration 11-000-240-XXX2,863,6582,799,6882,852,424
Central Svcs & Admin Info Technology 11-000-25X-XXX1,229,7561,408,7271,381,646
Operation and Maintenance of Plant Services 11-000-26X-XXX6,914,7717,088,6866,638,200
Student Transportation Services 11-000-270-XXX16,561,67019,025,15319,963,098
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,833,76013,973,95715,062,923
Total Support Services Expenditures 67,687,02474,192,97474,210,345
TOTAL GENERAL CURRENT EXPENSE 96,232,71398,977,75998,820,105
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X208,90741,71128,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX742,366519325,302
TOTAL CAPITAL EXPENDITURES 951,27342,230353,302
Summer School:
Instruction 13-422-100-XXX80,00000
Support Services 13-422-200-XXX10,50000
Total Summer School 90,50000
Adult Education - Local:
Instruction 13-602-100-XXX54,63600
Support Services 13-602-200-XXX8,09700
Total Adult Education - Local 62,73300
TOTAL SPECIAL SCHOOLS 153,23300
OPERATING BUDGET GRAND TOTAL 97,337,21999,019,98999,173,407
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50600
Preschool Education Aid:
Instruction 20-218-100-XXX535,3441,176,0723,054,552
Support Services 20-218-200-XXX2,191,5003,091,500945,583
Facilities Acquisition and Construction Services 20-218-400-XXX0050,000
TOTAL PRESCHOOL EDUCATION AID 2,726,8444,267,5724,050,135
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX952,910980,147802,543
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,337,0408,312,7635,020,542
Nonpublic Handicapped Services 20-XXX-XXX-XXX4,659,9944,477,4043,292,221
Nonpublic Nursing Services 20-XXX-XXX-XXX1,162,324948,881948,881
Other Special Projects 20-XXX-XXX-XXX30,53500
Total State Projects 16,869,64718,986,76714,114,322
Federal Projects:
Title I 20-XXX-XXX-XXX10,274,7166,852,0478,828,695
Title II 20-XXX-XXX-XXX01,072,5681,052,598
Title III 20-XXX-XXX-XXX0245,910223,610
Title IV 20-XXX-XXX-XXX0109,0600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX7,776,9423,607,8923,304,652
Vocational Education 20-XXX-XXX-XXX0290,839242,469
Other Special Projects 20-XXX-XXX-XXX3,443,0921,201,5821,444,996
Total Federal Projects 21,494,75013,379,89815,097,020
TOTAL GRANTS AND ENTITLEMENTS 38,364,90332,366,66529,211,342
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,344,5322,038,724949,476
TOTAL REPAYMENT OF DEBT 1,344,5322,038,724949,476
Total Expenditures 137,046,654133,425,378129,334,225
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 137,046,654133,425,378129,334,225

 

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 Budget1,197,0295,360,6564,500,4351,972,625
  Repayment of Debt0220
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost12,15412,30112,51312,33112,697
Total Classroom Instruction7,0167,3096,8326,6917,250
Classroom-Salaries and Benefits6,6936,9676,4036,2726,850
Classroom-General Supplies and Textbooks244221298295269
Classroom-Purchased Services and Other79121131125130
Total Support Services2,2822,3962,7612,7172,680
Support Services-Salaries and Benefits1,4471,6901,8611,8211,905
Total Administrative Costs1,2651,4141,2971,2851,276
Administration-Salaries and Benefits9411,094994990982
Legal Costs085686666
Total Operations and Maintenance of Plant1,2681,3691,3311,3521,267
Operations & Maintenance of Plant-Salary & Ben.2128414040
Total Food Services Costs00000
Total Extracurricular Costs188210206202206
Total Equipment Costs0410815
Employee Benefits as a % of Salaries28.933.939.939.841.4

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.

 

Shared Services
  • Alliance for Competitive Energy Services (ACES)
  • Alliance for Competitive Telecommunications (ACT)
  • Monmouth Ocean Educatinal Servics Commission (Student Transportation)
  • NJ State Contract Bids (Purchasing)
  • Ed-Data Coopertive Bids (Purchasing)
  • Ocean County Coopertive Bids (Purchasing)
  • Jackson Township Jointure (Student Transportation)
  • Lakewood Township Interlocal Services Agreement (Gasoline/Diesel Fuel)
  • Lakewood Township Interlocal Services Agreement (Maintenance-Playgrounds)

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy70,238,004 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)6,354,811,051 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1053 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,105,078 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)6,354,811,051 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1189 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy70,238,004 (G)
Estimated Equalized Valuation (as of 10/01/2010)7,982,028,944 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8800 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,105,078 (J)
Estimated Equalized Valuation (as of 10/01/2010)7,982,028,944 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8908 (L)

 

Administrative Salaries
Employee Name: Dr. Debra Mecora 
Job TitleAssistant Superintendent 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/25/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 Amount15,000 
  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 CommentsContribute 1.5% of salary to health benefits 
Employee Name: James Trischitta 
Job TitleInformation Technology 
Base Annual Salary105,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/23/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances400 
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 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 CommentsContributes 1.5% of salary to health benefits 
Employee Name: Lisa Miller 
Job TitleAccountant 
Base Annual Salary85,387 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 Amount15,000 
  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 CommentsContributes 1.5% of salary to health benefits 
Employee Name: Lydia R. Silva 
Job TitleSuperintendent 
Base Annual Salary180,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/10/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances4,860 
Bonuses10,000 
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 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 CommentsContribute .25% to health benefits 
Employee Name: Michael Inzelbuch 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary122,655 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  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 CommentsContributes 1.5% of salary to health benefits 
Employee Name: Patricia Bunnell 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary82,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances400 
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 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 CommentsContributes 1.5% of salary to health benefits 
Employee Name: Robert Green 
Job TitleBusiness Administrator 
Base Annual Salary140,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2011 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 CommentsContribute 1.5% of salary to health benefits