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User Friendly Budgets
2012-13

OCEAN - BAY HEAD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time107127135
spacing
Pupils on Roll - Special Full-Time1065
Private School Placements222
spacing
Pupils Sent to Contracted Preschool Prog002
Pupils Sent to Other Districts-Reg Prog352925
Pupils Sent to Other Dists-Spec Ed Prog7108
Pupils Received627779

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 130,285 280,726
Revenues from Local Sources:
Local Tax Levy 10-1210 2,726,220 2,780,744 2,780,744
Tuition 10-1300 214,544 177,037 254,167
Transportation Fees from Individuals 10-1410 27,466 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 9,339 25,000 25,000
SUBTOTAL  2,977,569 2,982,781 3,059,911
Revenues from State Sources:
Extraordinary Aid 10-3131 24,043 0 24,043
Other State Aids 10-3XXX 1,392 0 0
Categorical Special Education Aid 10-3132 0 29,537 58,414
Categorical Security Aid 10-3177 0 0 3,203
Categorical Transportation Aid 10-3121 0 0 3,264
SUBTOTAL  25,435 29,537 88,924
Revenues from Federal Sources:
SUBTOTAL  0 2,729 0
Actual Revenues (Over)/Under Expenditures  -164,364 0 0
TOTAL OPERATING BUDGET  2,838,640 3,145,332 3,429,561
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 25,729 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  25,729 0 0
TOTAL GRANTS AND ENTITLEMENTS  25,729 0 0
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 200,464 202,296 210,491
TOTAL REVENUES FROM LOCAL SOURCES  200,464 202,296 210,491
Revenues from State Sources:
Debt Service Aid Type II 40-3160 62,171 62,739 66,763
TOTAL LOCAL REPAYMENT OF DEBT  262,635 265,035 277,254
TOTAL REPAYMENT OF DEBT  262,635 265,035 277,254
TOTAL REVENUES/SOURCES  3,127,004 3,410,367 3,706,815
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,127,004 3,410,367 3,706,815

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX827,213945,8541,024,898
Special Education 11-2XX-100-XXX60,03563,40085,272
Basic Skills/Remedial 11-230-100-XXX45,00047,00047,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX010,00010,000
School Sponsored Athletics 11-402-100-XXX22,59034,00039,000
Other Instructional Programs 11-4XX-100-XXX17,97000
Before/After School Programs 11-421-XXX-XXX019,76020,155
Support Services:
Tuition 11-000-100-XXX621,846559,966639,298
Attendance and Social Work Services 11-000-211-XXX32,94634,81035,485
Health Services 11-000-213-XXX22,19339,48541,895
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21791,96978,47082,420
Child Study Teams 11-000-219-XXX104,679141,934162,993
Improvement of Instructional Services 11-000-221-XXX5,4005,50814,807
Educational Media Services - School Library 11-000-222-XXX75,09880,00982,905
Instructional Staff Training Services 11-000-223-XXX5,2486,0006,000
General Administration 11-000-230-XXX31,12841,50044,000
School Administration 11-000-240-XXX60,81163,00065,000
Central Svcs & Admin Info Technology 11-000-25X-XXX36,55937,00040,202
Operation and Maintenance of Plant Services 11-000-26X-XXX304,966333,820339,065
Student Transportation Services 11-000-270-XXX96,188104,516127,695
Personal Services - Employee Benefits 11-XXX-XXX-2XX376,801498,729513,000
Total Support Services Expenditures 1,865,8322,024,7472,194,765
TOTAL GENERAL CURRENT EXPENSE 2,838,6403,144,7613,421,090
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX05718,471
TOTAL CAPITAL EXPENDITURES 05718,471
OPERATING BUDGET GRAND TOTAL 2,838,6403,145,3323,429,561
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX25,72900
Total Federal Projects 25,72900
TOTAL GRANTS AND ENTITLEMENTS 25,72900
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX262,635265,035277,254
TOTAL REPAYMENT OF DEBT 262,635265,035277,254
Total Expenditures 3,127,0043,410,3673,706,815
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,127,0043,410,3673,706,815

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget365,751381,677280,929148,641
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve6,3096,3096,3096,309
      Legal Reserve0148,438148,4380
      Tuition Reserve0000
      Current Expense Emergency Reserve24,13324,13324,13324,133
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost18,80518,28420,00218,64918,958
Total Classroom Instruction12,36710,36311,33710,57010,869
Classroom-Salaries and Benefits11,2819,49210,1979,5079,819
Classroom-General Supplies and Textbooks435195269250239
Classroom-Purchased Services and Other651676871812811
Total Support Services2,4853,2533,5383,2993,430
Support Services-Salaries and Benefits1,2341,4991,6251,5151,530
Total Administrative Costs1,0991,3171,3801,2871,279
Administration-Salaries and Benefits705916916854850
Legal Costs044265371
Total Operations and Maintenance of Plant2,6393,0163,1772,9622,835
Operations & Maintenance of Plant-Salary & Ben.1,3831,6931,8581,7321,650
Board Contribution to Food Services00000
Total Extracurricular Costs215243460429450
Total Equipment Costs00000
Employee Benefits as a % of Salaries32.229.635.335.333.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 Balance280,726 $148,438.Reserved Fund Balance-Excess
Tuition254,167 Parent Paid Tuition-70 Students
Miscellaneous Revenues25,000 Aftercare Program & Bank Interest
Total Unusual Revenues559,893 

 

Shared Services
  • Shared Services:
  • 1.Point Pleasant BOE - Shared Services Agreement for the provision of
  • Superintendent Services to Bay Head BOE to include
  • a.)Management,b.)Transportation,c.)Maintenance,
  • d.)Professional Development,e.)Child Study Team
  • f.)Music Instruction
  • 2.Ocean County Library-Shared Services Agreement for the provision of a
  • Librarian for 5 hours on each of three days
  • 3.Bay Head Borough
  • 4.OTHERS Monmouth/Ocean Insurance Fund
  • New Jersey School Boards(ACES Co-op)
  • Monmouth/Ocean Educational Services Commission

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,780,744 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,592,071,981 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.1747 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,991,235 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,592,071,981 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.1879 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,780,744 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,576,624,652 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.1764 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,991,235 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,576,624,652 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.1897 (L)

 

Administrative Salaries
Employee Name: James T. Mullins 
Job TitleBusiness Administrator 
Base Annual Salary59,220 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days130 
  Contracted Number of Annual Vacation Days 10 
  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 ContractSick Leave @ Retirement(18A:30-3.5) 
   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: Walter C. Therien 
Job TitlePrincipal 
Base Annual Salary97,869 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances11,930 
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 ContractPrincipal NOT eligible 
   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 Remuneration2,039 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashBased upon 5 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments