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User Friendly Budgets
2012-13

OCEAN - CENTRAL REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,5351,5561,574
Pupils on Roll Regular Shared-Time658175
spacing
Pupils on Roll - Special Full-Time336342350
Pupils on Roll - Special Shared-Time414341
Private School Placements241719
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog999
Pupils Received867
Pupils in State Facilities333

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 300,000 302,551
Revenues from Local Sources:
Local Tax Levy 10-1210 26,673,913 26,673,913 27,207,391
Tuition 10-1300 240,990 40,000 100,000
Transportation Fees from Other LEAs 10-1420-1440 80,900 130,000 130,000
Interest Earned on Current Expense Emergency Res 10-1XXX 50 50 50
Interest Earned on Maintenance Reserve 10-1XXX 100 100 100
Interest Earned on Capital Reserve Funds 10-1XXX 1,806 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 208,065 165,000 130,000
SUBTOTAL  27,205,824 27,010,063 27,568,541
Revenues from State Sources:
School Choice Aid 10-3116 0 0 871,025
Extraordinary Aid 10-3131 170,459 60,000 60,000
Other State Aids 10-3XXX 1,914 0 0
Categorical Special Education Aid 10-3132 1,001,189 1,001,189 1,061,698
Categorical Security Aid 10-3177 267,532 267,532 280,686
Adjustment Aid 10-3178 127,711 430,262 201,538
Categorical Transportation Aid 10-3121 1,068,140 1,068,140 1,089,286
SUBTOTAL  2,636,945 2,827,123 3,564,233
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 46,208 41,820 42,518
SUBTOTAL  46,208 173,572 42,518
Adjustment for Prior Year Encumbrances  0 103,552 0
Actual Revenues (Over)/Under Expenditures  508,903 0 0
TOTAL OPERATING BUDGET  30,397,880 30,414,310 31,477,843
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 24,404 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 486,269 292,000 270,000
Title II 20-4451-4455 72,161 68,600 54,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 600,091 454,000 443,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,158,521 814,600 767,000
TOTAL GRANTS AND ENTITLEMENTS  1,182,925 814,600 767,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 62 93,797
Revenues from Local Sources:
Local Tax Levy 40-1210 1,102,344 1,311,872 1,321,690
Miscellaneous 40-1XXX 6,852 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,109,196 1,311,872 1,321,690
TOTAL LOCAL REPAYMENT OF DEBT  1,109,196 1,311,934 1,415,487
Actual Revenues (Over)/Under Expenditures  23,865 0 0
TOTAL REPAYMENT OF DEBT  1,133,061 1,311,934 1,415,487
TOTAL REVENUES/SOURCES  32,713,866 32,540,844 33,660,330
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  32,713,866 32,540,844 33,660,330

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,873,3367,892,0388,010,141
Special Education 11-2XX-100-XXX3,225,9913,002,0503,228,486
Basic Skills/Remedial 11-230-100-XXX51,11647,30047,300
Bilingual Education 11-240-100-XXX82,29082,40082,400
Vocational Programs - Local 11-3XX-100-XXX98,78696,33596,245
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX170,177124,780174,257
School Sponsored Athletics 11-402-100-XXX940,040891,600984,000
Support Services:
Tuition 11-000-100-XXX1,597,9991,699,4821,504,230
Attendance and Social Work Services 11-000-211-XXX145,341158,439161,700
Health Services 11-000-213-XXX293,466215,485256,700
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217122,045180,800180,800
Guidance 11-000-218-XXX862,229897,143887,078
Child Study Teams 11-000-219-XXX780,111671,032795,435
Improvement of Instructional Services 11-000-221-XXX464,764382,410387,815
Educational Media Services - School Library 11-000-222-XXX218,311165,523214,528
Instructional Staff Training Services 11-000-223-XXX1,7644,0424,042
General Administration 11-000-230-XXX846,477740,325652,700
School Administration 11-000-240-XXX918,003975,410981,628
Central Svcs & Admin Info Technology 11-000-25X-XXX649,351712,427803,550
Interest Earned on Maintenance Reserve 10-6060100100
Operation and Maintenance of Plant Services 11-000-26X-XXX2,981,7902,949,2562,838,806
Student Transportation Services 11-000-270-XXX2,010,0251,928,7262,181,160
Interest Earned on Current Expense Emergency Res 10-60705050
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,902,4046,375,1596,385,500
Total Support Services Expenditures 17,794,08018,055,65918,235,672
TOTAL GENERAL CURRENT EXPENSE 30,235,81630,192,31230,858,651
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X55,047141,350509,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX81,93347,64865,392
TOTAL CAPITAL EXPENDITURES 136,980189,998576,192
Summer School:
Instruction 13-422-100-XXX25,08432,00043,000
Total Summer School 25,08432,00043,000
TOTAL SPECIAL SCHOOLS 25,08432,00043,000
OPERATING BUDGET GRAND TOTAL 30,397,88030,414,31031,477,843
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX24,40400
Federal Projects:
Title I 20-XXX-XXX-XXX486,269292,000270,000
Title II 20-XXX-XXX-XXX72,16168,60054,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX600,091454,000443,000
Total Federal Projects 1,158,521814,600767,000
TOTAL GRANTS AND ENTITLEMENTS 1,182,925814,600767,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,133,0611,311,9341,415,487
TOTAL REPAYMENT OF DEBT 1,133,0611,311,9341,415,487
Total Expenditures 32,713,86632,540,84433,660,330
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 32,713,86632,540,84433,660,330

 

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 Budget747,909508,885711,885409,334
  Repayment of Debt30,7806,91593,7970
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve251,208253,015254,015255,015
      Adult Education Programs0000
      Maintenance Reserve91,14891,24891,34891,448
      Legal Reserve301,097000
      Tuition Reserve0000
      Current Expense Emergency Reserve50,00050,05050,10050,150
  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 Cost14,11613,88713,60613,55313,710
Total Classroom Instruction7,5257,7547,6627,6287,694
Classroom-Salaries and Benefits7,3387,6227,4587,4247,426
Classroom-General Supplies and Textbooks157109168169157
Classroom-Purchased Services and Other30233636111
Total Support Services1,9731,9531,8081,8001,910
Support Services-Salaries and Benefits1,8631,8461,6601,6521,761
Total Administrative Costs1,6811,5281,5491,5441,533
Administration-Salaries and Benefits1,2211,1111,1651,1591,180
Legal Costs01781366176
Total Operations and Maintenance of Plant2,1121,7901,7631,7601,659
Operations & Maintenance of Plant-Salary & Ben.903972975970882
Board Contribution to Food Services00000
Total Extracurricular Costs692722667664738
Total Equipment Costs160297372257
Employee Benefits as a % of Salaries29.431.935.635.734.6

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.

 

Shared Services
  • 1. Transportation Jointures - Berkeley BOE, Barnegat BOE, Lacey BOE,
  • Manchester BOE, Island Heights BOE
  • 2. Fuel for buses - Berkeley Twp.
  • 3. Vehicle Maintenance - Berkeley BOE
  • 4. Electric & Natural Gas purchases - ACES Consortium
  • 5. School Supplies purchasing - ED Data Consortium
  • 6. Supplies purchasing - Middlesex ESC Consortium
  • 7. Medical Insurance - State School Benefits Plan
  • 8. Food Service - Island Heights School District
  • 9. Property Insurance - Monmouth Ocean Insurance Fund
  • 10. Telecommunication Purchase - ACT Consortium
  • 11. Graphic Art Services - Berkeley Twp.
  • 12. Energy Consultant - Berkeley Twp and Seaside Park Boro
  • 13. Field Trips - Ocean Gate BOE and Island Heights BOE, Ocean Vo-Tech
  • 14. Special Education Transportation - MOESC
  • 15. Courier Services - Berkeley Twp.
  • 16. Bus Depot - Berkeley Twp.
  • 17. Special Education - Berkeley Twp.
  • 18. Garbage & Recycling Services - Berkeley Twp.
  • 19. Spare Bus - Berkeley Twp.

 

Estimated Tax Rate Information
BERKELEY TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,790,639 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)5,147,145,433 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3651 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,703,457 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)5,147,145,433 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3828 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,790,639 (G)
Estimated Equalized Valuation (as of 10/01/2011)5,584,466,035 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3365 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,703,457 (J)
Estimated Equalized Valuation (as of 10/01/2011)5,584,466,035 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3528 (L)
spacing
ISLAND HEIGHTS
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,210,415 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)352,364,449 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3435 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,269,215 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)352,364,449 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3602 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,210,415 (G)
Estimated Equalized Valuation (as of 10/01/2011)392,981,966 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3080 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,269,215 (J)
Estimated Equalized Valuation (as of 10/01/2011)392,981,966 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3230 (L)
spacing
OCEAN GATE
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy907,269 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)262,414,216 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3457 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy951,343 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)262,414,216 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3625 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy907,269 (G)
Estimated Equalized Valuation (as of 10/01/2011)260,875,953 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3478 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy951,343 (J)
Estimated Equalized Valuation (as of 10/01/2011)260,875,953 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3647 (L)
spacing
SEASIDE HEIGHTS
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,177,782 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)855,544,996 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.2545 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,283,575 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)855,544,996 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.2669 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,177,782 (G)
Estimated Equalized Valuation (as of 10/01/2011)771,071,013 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.2824 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,283,575 (J)
Estimated Equalized Valuation (as of 10/01/2011)771,071,013 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.2962 (L)
spacing
SEASIDE PARK
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,121,286 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,161,079,711 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3550 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,321,491 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,161,079,711 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3722 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,121,286 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,259,685,958 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3272 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,321,491 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,259,685,958 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3431 (L)

 

Administrative Salaries
Employee Name: Kevin O'Shea 
Job TitleBusiness Administrator 
Base Annual Salary110,823 
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 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: 
Allowances1,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,200 
  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 Comments 
Employee Name: Sam Pepe 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary80,000 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  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: 
Allowances2,360 
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 Comments 
Employee Name: Tom Parlapanides 
Job TitleSuperintendent 
Base Annual Salary153,000 
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 Contract06/30/2016 
  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 Comments