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User Friendly Budgets
2011-2012

OCEAN - PLUMSTED TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5101,4591,425
Pupils on Roll Regular Shared-Time242121
spacing
Pupils on Roll - Special Full-Time261258246
Pupils on Roll - Special Shared-Time151215
Private School Placements6611
spacing
Pupils Sent to Other Dists-Spec Ed Prog331

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,706,201 1,845,477
Revenues from Local Sources:
Local Tax Levy 10-1210 9,154,554 9,520,736 9,613,840
Tuition 10-1300 51,237 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 146,308 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 114,081 148,131
SUBTOTAL  9,352,099 9,634,817 9,761,971
Revenues from State Sources:
Extraordinary Aid 10-3131 107,333 0 0
Other State Aids 10-3XXX 0 88,203 0
Categorical Special Education Aid 10-3132 962,273 597,905 937,509
Equalization Aid 10-3176 8,174,585 10,022,570 9,910,486
Categorical Security Aid 10-3177 158,091 0 0
Categorical Transportation Aid 10-3121 649,731 0 0
SUBTOTAL  10,052,013 10,708,678 10,847,995
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,437,127 0 0
Medicaid Reimbursement 10-4200 15,294 20,570 22,304
Equalization Aid - ARRA ESF 16-4520 1,744,500 0 0
Equalization Aid - ARRA GSF 17-4521 67,532 0 0
Education Jobs Fund 18-4522 0 0 389,628
SUBTOTAL  3,264,453 20,570 411,932
Adjustment for Prior Year Encumbrances  0 139,276 0
Actual Revenues (Over)/Under Expenditures  -811,217 0 0
TOTAL OPERATING BUDGET  21,857,348 22,209,542 22,867,375
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 130,921 152,997 107,000
Title II 20-4451-4455 0 39,291 33,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 342,382 779,820 311,000
Other 20-4XXX 119,035 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  592,338 972,108 451,400
TOTAL GRANTS AND ENTITLEMENTS  592,338 972,108 451,400
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 72,000 219,340
Revenues from Local Sources:
Local Tax Levy 40-1210 1,467,777 1,555,037 1,409,148
TOTAL REVENUES FROM LOCAL SOURCES  1,467,777 1,555,037 1,409,148
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,038,886 886,468 884,732
TOTAL LOCAL REPAYMENT OF DEBT  2,506,663 2,513,505 2,513,220
Actual Revenues (Over)/Under Expenditures  161 0 0
TOTAL REPAYMENT OF DEBT  2,506,824 2,513,505 2,513,220
TOTAL REVENUES/SOURCES  24,956,510 25,695,155 25,831,995
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,956,510 25,695,155 25,831,995

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,665,6196,429,3156,584,970
Special Education 11-2XX-100-XXX2,507,7792,493,8052,650,102
Basic Skills/Remedial 11-230-100-XXX223,331159,932249,357
Bilingual Education 11-240-100-XXX47,254105,198106,806
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX172,984157,000140,657
School Sponsored Athletics 11-402-100-XXX659,914558,842558,785
Other Instructional Programs 11-4XX-100-XXX7715,5875,380
Before/After School Programs 11-421-XXX-XXX8,6364,9572,620
Community Services Programs/Operations 11-800-330-XXX32,56000
Support Services:
Tuition 11-000-100-XXX382,168498,706176,849
Attendance and Social Work Services 11-000-211-XXX40,47947,85250,797
Health Services 11-000-213-XXX266,760282,104290,054
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217374,649528,469769,293
Guidance 11-000-218-XXX422,283403,690420,696
Child Study Teams 11-000-219-XXX607,723695,761749,904
Improvement of Instructional Services 11-000-221-XXX118,26880,80179,661
Educational Media Services - School Library 11-000-222-XXX157,85963,14195,620
Instructional Staff Training Services 11-000-223-XXX147,236219,407101,687
General Administration 11-000-230-XXX742,555727,783674,160
School Administration 11-000-240-XXX943,590933,051863,844
Central Svcs & Admin Info Technology 11-000-25X-XXX401,657424,599424,948
Deposit to Maintenance Reserve 10-6060097,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,174,3612,236,4392,079,392
Student Transportation Services 11-000-270-XXX950,798858,266917,693
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,774,2064,194,8594,454,035
Total Support Services Expenditures 11,504,59212,194,92812,148,633
TOTAL GENERAL CURRENT EXPENSE 21,823,44022,109,56422,544,310
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400173,833
Equipment 12-XXX-XXX-73X33,90811,77513,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX088,203127,794
TOTAL CAPITAL EXPENDITURES 33,90899,978314,827
Transfer of Funds to Charter Schools 10-000-100-56X008,238
OPERATING BUDGET GRAND TOTAL 21,857,34822,209,54222,867,375
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX130,921152,997107,000
Title II 20-XXX-XXX-XXX039,29133,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX342,382779,820311,000
Other Special Projects 20-XXX-XXX-XXX119,03500
Total Federal Projects 592,338972,108451,400
TOTAL GRANTS AND ENTITLEMENTS 592,338972,108451,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,506,8242,513,5052,513,220
TOTAL REPAYMENT OF DEBT 2,506,8242,513,5052,513,220
Total Expenditures 24,956,51025,695,15525,831,995
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,956,51025,695,15525,831,995

 

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 Budget35,676845,9371,645,937400,460
  Repayment of Debt161000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve000173,833
      Adult Education Programs0000
      Maintenance Reserve00097,000
      Legal Reserve1,727,0211,706,201600,0000
      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 Cost10,6179,81311,41311,96512,650
Total Classroom Instruction6,0746,0306,7326,8887,417
Classroom-Salaries and Benefits5,7585,6786,3886,5207,001
Classroom-General Supplies and Textbooks290334275295347
Classroom-Purchased Services and Other2618687369
Total Support Services1,3611,3291,5441,7191,952
Support Services-Salaries and Benefits1,2591,2261,4181,5681,768
Total Administrative Costs1,3371,4931,3271,4741,443
Administration-Salaries and Benefits1,0401,1661,0891,1721,133
Legal Costs017379122154
Total Operations and Maintenance of Plant1,2951,3141,2821,3431,290
Operations & Maintenance of Plant-Salary & Ben.168229207215234
Total Food Services Costs00000
Total Extracurricular Costs507603479517524
Total Equipment Costs13201278
Employee Benefits as a % of Salaries23.432.432.231.932.8

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
  • Transportation Jointure with North Hanover School District
  • Shared Service Agreement with Township for School Resource Officer
  • Shared Service Agreement with Township for Courtesy Busing
  • Shared Service Agreement with North Hanover School District for Gasoline
  • Shared Service Agreement with Ocean County Library - Plumsted Branch for
  • sewer waste removal
  • Joint Insurance Fund - Worker's Compensation - Monmouth-Ocean County
  • Shared Service Insurance Fund
  • Cooperative Purchasing of Electricity and Natural Gas through NJSBA and
  • NJASBO sponsored ACES Program

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,613,840 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,082,485,058 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8881 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,806,988 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,082,485,058 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9983 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,613,840 (G)
Estimated Equalized Valuation (as of 10/01/2010)965,809,109 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9954 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,806,988 (J)
Estimated Equalized Valuation (as of 10/01/2010)965,809,109 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1190 (L)

 

Administrative Salaries
Employee Name: Mark DeMareo 
Job TitleSuperintendent 
Base Annual Salary185,220 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances5,000 
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: Sean Gately 
Job TitleBusiness Administrator 
Base Annual Salary137,196 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/01/2010 
  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
  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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,000 
  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