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User Friendly Budgets
2012-13

OCEAN - LAKEHURST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time358354359
spacing
Pupils on Roll - Special Full-Time827980
Private School Placements312
spacing
Pupils Sent to Other Districts-Reg Prog117115113
Pupils Sent to Other Dists-Spec Ed Prog444446
Pupils Received200
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 550,000 640,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,048,776 1,048,776 1,048,776
Unrestricted Miscellaneous Revenues 10-1XXX 13,257 5,000 5,000
SUBTOTAL  1,062,033 1,053,776 1,053,776
Revenues from State Sources:
Extraordinary Aid 10-3131 33,283 0 0
Other State Aids 10-3XXX 146 0 0
Categorical Special Education Aid 10-3132 283,022 283,022 300,515
Equalization Aid 10-3176 5,337,116 5,337,116 5,432,025
Categorical Security Aid 10-3177 125,466 132,833 135,137
Adjustment Aid 10-3178 0 0 28,730
Categorical Transportation Aid 10-3121 0 77,012 126,751
SUBTOTAL  5,789,685 5,829,983 6,023,158
Revenues from Federal Sources:
IMPACT Aid 10-4100 568,662 550,000 550,000
Medicaid Reimbursement 10-4200 36,180 20,000 20,000
SUBTOTAL  604,842 780,783 570,000
Actual Revenues (Over)/Under Expenditures  65,606 0 0
TOTAL OPERATING BUDGET  7,522,166 8,214,542 8,286,934
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 20,000
Preschool Education Aid 20-3218 101,180 264,550 225,835
TOTAL REVENUES FROM STATE SOURCES  101,180 264,550 245,835
Revenues from Federal Sources:
Title I 20-4411-4416 234,974 116,144 98,722
Title II 20-4451-4455 12,828 19,220 16,337
I.D.E.A. Part B (Handicapped) 20-4420-4429 244,620 173,475 157,454
TOTAL REVENUES FROM FEDERAL SOURCES  492,422 308,839 272,513
TOTAL GRANTS AND ENTITLEMENTS  593,602 573,389 518,348
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 10,357
Transfers from Other Funds 40-5200 8,979 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 98,888 98,015 91,458
TOTAL REVENUES FROM LOCAL SOURCES  98,888 98,015 91,458
TOTAL LOCAL REPAYMENT OF DEBT  107,867 98,015 101,815
Actual Revenues (Over)/Under Expenditures  -8,979 0 0
TOTAL REPAYMENT OF DEBT  98,888 98,015 101,815
TOTAL REVENUES/SOURCES  8,214,656 8,885,946 8,907,097
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,214,656 8,885,946 8,907,097

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,643,0661,784,5621,935,467
Special Education 11-2XX-100-XXX512,600530,001536,368
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,99213,00018,000
Support Services:
Tuition 11-000-100-XXX2,409,0642,725,0402,680,954
Attendance and Social Work Services 11-000-211-XXX4,2484,3764,600
Health Services 11-000-213-XXX64,89366,01167,399
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217137,60598,000114,961
Child Study Teams 11-000-219-XXX242,842251,109256,035
Improvement of Instructional Services 11-000-221-XXX19,39821,58340,000
Educational Media Services - School Library 11-000-222-XXX2,9166,93611,500
Instructional Staff Training Services 11-000-223-XXX1,8256,00011,000
General Administration 11-000-230-XXX261,543219,747274,582
School Administration 11-000-240-XXX109,590135,26070,000
Central Svcs & Admin Info Technology 11-000-25X-XXX222,422239,887252,495
Operation and Maintenance of Plant Services 11-000-26X-XXX380,498455,750433,145
Student Transportation Services 11-000-270-XXX305,733354,500298,036
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,172,6691,209,2301,206,996
Total Support Services Expenditures 5,335,2465,793,4295,721,703
TOTAL GENERAL CURRENT EXPENSE 7,494,9048,120,9928,211,538
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X027,00022,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,61066,55053,396
TOTAL CAPITAL EXPENDITURES 16,61093,55075,396
OPERATING BUDGET GRAND TOTAL 7,511,5148,214,5428,286,934
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX77,866136,550171,438
Support Services 20-218-200-XXX23,314128,00074,397
TOTAL PRESCHOOL EDUCATION AID 101,180264,550245,835
Other State Projects:
Total State Projects 101,180264,550245,835
Federal Projects:
Title I 20-XXX-XXX-XXX234,974116,14498,722
Title II 20-XXX-XXX-XXX12,82819,22016,337
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX244,620173,475157,454
Total Federal Projects 492,422308,839272,513
TOTAL GRANTS AND ENTITLEMENTS 593,602573,389518,348
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX98,88898,015101,815
TOTAL REPAYMENT OF DEBT 98,88898,015101,815
Total Expenditures 8,204,0048,885,9468,907,097
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,204,0048,885,9468,907,097

 

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 Budget1,382,6651,317,0591,092,059452,059
  Repayment of Debt1,37810,35710,3570
Reserved 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
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,37311,17111,61812,25412,479
Total Classroom Instruction8,1146,9307,3287,7048,019
Classroom-Salaries and Benefits7,8886,7466,9987,3547,643
Classroom-General Supplies and Textbooks11991189201252
Classroom-Purchased Services and Other10793141149124
Total Support Services1,4411,4251,4061,4801,503
Support Services-Salaries and Benefits1,3801,2631,1211,1791,257
Total Administrative Costs1,6091,7631,6771,7941,748
Administration-Salaries and Benefits1,3831,5021,4381,5131,484
Legal Costs021695221
Total Operations and Maintenance of Plant1,0871,0201,1541,2181,141
Operations & Maintenance of Plant-Salary & Ben.652552567596590
Board Contribution to Food Services380000
Total Extracurricular Costs249283041
Total Equipment Costs00596250
Employee Benefits as a % of Salaries31.836.939.538.535.4

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.

 

Shared Services
  • Manchester Township Schools: 9-12 Education, Food Service
  • Transportation, Professional Development
  • Borough of Lakehurst: Snow Removal, Waste Removal, Maintenance
  • ACES: Electric Consortium
  • ED Data: Cooperative Purchasing
  • ETTC: Professional Development
  • MOESC: Send-Receive Special Education

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)190,477,370 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5506 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,140,234 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)190,477,370 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5986 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (G)
Estimated Equalized Valuation (as of 10/01/2011)181,749,554 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5770 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,140,234 (J)
Estimated Equalized Valuation (as of 10/01/2011)181,749,554 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6274 (L)

 

Administrative Salaries
Employee Name: Barry Parliman 
Job TitleBusiness Administrator 
Base Annual Salary124,936 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  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: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  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: Dr. Clifford Barneman 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,274 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  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: 
Allowances1,500 
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 ContractNo post retirement benefits payable 
   Buyback of Vacation Days at the End of ContractNo post retirement benefits payable 
   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: To be hired 
Job TitleSuperintendent 
Base Annual Salary120,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  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: 
Allowances1,500 
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 ContractNo post retirement benefits payable 
   Buyback of Vacation Days at the End of ContractNo post retirement benefits payable 
   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