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User Friendly Budgets
2011-2012

OCEAN - POINT PLEASANT BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,6342,5872,566
Pupils on Roll Regular Shared-Time322728
spacing
Pupils on Roll - Special Full-Time380383380
Pupils on Roll - Special Shared-Time122221
Private School Placements111624
spacing
Pupils Sent to Other Dists-Spec Ed Prog456
Pupils Received15910
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,350,000 1,950,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 150,000 0
Withdrawal from Maint. Reserve 10-310 0 150,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,615,115 28,218,093 29,037,269
Tuition 10-1300 120,548 87,730 84,909
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 800
Interest Earned on Maintenance Reserve 10-1XXX 0 3,000 1,200
Interest Earned on Capital Reserve Funds 10-1XXX 6,550 6,800 3,300
Unrestricted Miscellaneous Revenues 10-1XXX 304,875 176,000 169,656
SUBTOTAL  27,047,088 28,491,623 29,297,134
Revenues from State Sources:
Extraordinary Aid 10-3131 112,175 77,762 72,820
Other State Aids 10-3XXX 5,756 0 0
Categorical Special Education Aid 10-3132 1,289,452 1,560,156 1,560,156
Equalization Aid 10-3176 3,770,359 3,470,563 3,826,637
Categorical Security Aid 10-3177 181,371 0 0
Categorical Transportation Aid 10-3121 280,420 0 0
SUBTOTAL  5,639,533 5,108,481 5,459,613
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,455 11,237 24,744
Equalization Aid - ARRA ESF 16-4520 825,802 0 0
Equalization Aid - ARRA GSF 17-4521 31,968 0 0
Education Jobs Fund 18-4522 0 0 225,655
SUBTOTAL  875,225 11,237 250,399
Adjustment for Prior Year Encumbrances  0 702,243 0
Actual Revenues (Over)/Under Expenditures  271,494 0 0
TOTAL OPERATING BUDGET  33,833,340 35,963,584 36,957,146
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 22,472 36,813 25,000
Revenues from Federal Sources:
Title I 20-4411-4416 96,337 270,756 216,000
Title II 20-4451-4455 0 77,486 62,000
Title III 20-4491-4494 0 10,713 8,500
Title IV 20-4471-4474 0 34 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,114,630 680,844 675,000
Other 20-4XXX 87,122 174,496 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,298,089 1,214,329 961,500
TOTAL GRANTS AND ENTITLEMENTS  1,320,561 1,251,142 986,500
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,969,090 1,585,982 1,585,160
TOTAL REVENUES FROM LOCAL SOURCES  1,969,090 1,585,982 1,585,160
Revenues from State Sources:
Debt Service Aid Type II 40-3160 302,286 204,853 204,862
TOTAL LOCAL REPAYMENT OF DEBT  2,271,376 1,790,835 1,790,022
TOTAL REPAYMENT OF DEBT  2,271,376 1,790,835 1,790,022
TOTAL REVENUES/SOURCES  37,425,277 39,005,561 39,733,668
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  37,425,277 39,005,561 39,733,668

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,441,97012,342,98612,682,670
Special Education 11-2XX-100-XXX2,548,5412,686,0352,736,949
Basic Skills/Remedial 11-230-100-XXX157,171136,286139,588
Bilingual Education 11-240-100-XXX55,87558,21350,840
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX214,345209,109224,589
School Sponsored Athletics 11-402-100-XXX631,205625,078637,971
Support Services:
Tuition 11-000-100-XXX530,6681,122,1971,348,498
Attendance and Social Work Services 11-000-211-XXX196,991174,922174,836
Health Services 11-000-213-XXX380,568401,080402,731
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217736,834926,950971,728
Guidance 11-000-218-XXX833,266867,666873,501
Child Study Teams 11-000-219-XXX953,796998,5111,002,609
Improvement of Instructional Services 11-000-221-XXX47,763105,789108,561
Educational Media Services - School Library 11-000-222-XXX375,710360,464284,847
Instructional Staff Training Services 11-000-223-XXX170,315137,570153,843
General Administration 11-000-230-XXX735,427818,221756,912
School Administration 11-000-240-XXX1,601,8801,565,8401,559,740
Central Svcs & Admin Info Technology 11-000-25X-XXX601,403638,855635,468
Deposit to Maintenance Reserve 10-60600100,000
Interest Earned on Maintenance Reserve 10-60603,0001,200
Operation and Maintenance of Plant Services 11-000-26X-XXX3,560,2033,943,8893,829,474
Student Transportation Services 11-000-270-XXX1,129,1081,293,6801,337,308
Deposit to Current Expense Emergency Reserve 10-60700100,000
Interest Earned on Current Expense Emergency Res 10-60700800
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,204,4366,013,9806,297,131
Total Support Services Expenditures 17,058,36819,369,61419,737,187
TOTAL GENERAL CURRENT EXPENSE 33,107,47535,430,32136,411,794
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,8003,300
Equipment 12-XXX-XXX-73X339,645464,124497,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX386,22062,33944,552
TOTAL CAPITAL EXPENDITURES 725,865533,263545,352
OPERATING BUDGET GRAND TOTAL 33,833,34035,963,58436,957,146
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX22,47236,81325,000
Federal Projects:
Title I 20-XXX-XXX-XXX96,337270,756216,000
Title II 20-XXX-XXX-XXX077,48662,000
Title III 20-XXX-XXX-XXX010,7138,500
Title IV 20-XXX-XXX-XXX0340
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,114,630680,844675,000
Other Special Projects 20-XXX-XXX-XXX87,122174,4960
Total Federal Projects 1,298,0891,214,329961,500
TOTAL GRANTS AND ENTITLEMENTS 1,320,5611,251,142986,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,271,3761,790,8351,790,022
TOTAL REPAYMENT OF DEBT 2,271,3761,790,8351,790,022
Total Expenditures 37,425,27739,005,56139,733,668
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 37,425,27739,005,56139,733,668

 

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 Budget2,261,2461,917,7052,299,803705,227
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve668,292674,842681,642684,942
      Adult Education Programs0000
      Maintenance Reserve404,500404,500257,500358,700
      Legal Reserve656,749580,371355,4240
      Tuition Reserve0000
      Current Expense Emergency Reserve302,835302,835152,835253,635
  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 Cost9,64110,04210,81711,01811,280
Total Classroom Instruction5,6716,1356,3636,4136,666
Classroom-Salaries and Benefits5,3585,8596,0856,1156,287
Classroom-General Supplies and Textbooks268223199216294
Classroom-Purchased Services and Other4653788285
Total Support Services1,3781,4831,6231,6621,685
Support Services-Salaries and Benefits1,2981,3831,5101,5421,549
Total Administrative Costs1,0791,1561,1951,2321,225
Administration-Salaries and Benefits9321,0111,0321,0521,058
Legal Costs012162021
Total Operations and Maintenance of Plant1,1821,1781,2671,3311,304
Operations & Maintenance of Plant-Salary & Ben.4852626465
Total Food Services Costs00000
Total Extracurricular Costs307327329335352
Total Equipment Costs4711162155167
Employee Benefits as a % of Salaries21.524.327.627.828.9

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
  • Provide Athletic and Field Trips for Lavelette School District
  • Brick Schools Shared Service agreement buses, sub drivers and mechanic
  • Monmouth Ocean Ed Services Transportation services, Special Ed, Voc
  • Alliance for Competitive Telecommunications
  • Toms River Schools Printing services
  • MOCSSIF New Jersey School Boards- Joint Insurance Fund- Worker Comp
  • SAIF Joint Insurance Fund -Liabiilty and Property Insurance
  • New Jersey State Health Plan
  • ACES Statwide Cooperative for purchase of Natural Gas and Electric
  • Educational Data Cooperative Bid for school supplies, equipment
  • Borough of Point Pleasant-Joint purchase of fuel, share equipment,recycle
  • Middlesex County Ed Service- Cooperative Pricing Buses and equipment
  • County of Ocean and State Of NJ Bid prices if unable to get better pricin

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,037,269 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)3,281,437,410 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8849 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,622,429 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)3,281,437,410 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9332 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,037,269 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,679,626,057 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7891 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy30,622,429 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,679,626,057 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8322 (L)

 

Administrative Salaries
Employee Name: Denise McCarthy 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Accounting 
Base Annual Salary78,465 
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: 
Allowances510 
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 ContractMax payout if days not used 
   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: Jonathan Triebwasser 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation and Cafeteria 
Base Annual Salary90,480 
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 14 
  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: 
Allowances510 
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 ContractMax payout if days unused 
   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: Rita Miller 
Job TitleCoordinator/Dir./Mgr./Supvr. Supervisor of Pupil Persnl Svc 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/09/2010 
  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 14 
  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: 
Allowances900 
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 ContractMax payout same as new teachers 
   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: Robert Alfonse 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Curriculum & Instr 
Base Annual Salary145,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  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 14 
  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: 
Allowances1,625 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount44,567 
  Description of: 
   Buyback of Sick Days at the End of Contract$125 per day thru 6/30/10 then 
   Buyback of Vacation Days at the End of Contract$15000 max for those days earned from 
   Buyback of Personal Days at the End of Contract7/1/10 forward 
   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: Steven Corso 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary164,189 
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 25 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances1,680 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount45,339 
  Description of: 
   Buyback of Sick Days at the End of ContractMax payout if sick days not used.The 
   Buyback of Vacation Days at the End of ContractTeachers contract allows $121/day for 
   Buyback of Personal Days at the End of Contractteachers hired prior to 7/1/99 no max 
   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: Vincent Smith 
Job TitleSuperintendent 
Base Annual Salary200,096 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances4,625 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,400 
  Description of: 
   Buyback of Sick Days at the End of ContractMax payout same as teachers 
   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