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User Friendly Budgets
2012-13

OCEAN - LAVALLETTE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time156155160
spacing
Pupils on Roll - Special Full-Time121211
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog535152
Pupils Sent to Other Dists-Spec Ed Prog1279
Pupils Received555845

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,741 53,497
Revenues from Local Sources:
Local Tax Levy 10-1210 3,521,351 3,554,925 3,572,526
Tuition 10-1300 169,991 145,000 157,500
Interest Earned on Current Expense Emergency Res 10-1XXX 0 30 0
Interest Earned on Maintenance Reserve 10-1XXX 11 31 10
Interest Earned on Capital Reserve Funds 10-1XXX 162 170 50
Unrestricted Miscellaneous Revenues 10-1XXX 7,832 890 543
SUBTOTAL  3,699,347 3,701,046 3,730,629
Revenues from State Sources:
Extraordinary Aid 10-3131 24,562 0 0
Other State Aids 10-3XXX 696 0 0
Categorical Special Education Aid 10-3132 88,444 88,444 92,328
Categorical Security Aid 10-3177 9,489 15,657 15,217
Adjustment Aid 10-3178 0 5,997 4,798
Categorical Transportation Aid 10-3121 0 58,058 59,031
SUBTOTAL  123,191 168,156 171,374
Revenues from Federal Sources:
SUBTOTAL  0 9,057 0
Adjustment for Prior Year Encumbrances  0 97,044 0
Actual Revenues (Over)/Under Expenditures  18,595 0 0
TOTAL OPERATING BUDGET  3,841,133 3,977,044 3,955,500
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,993 1,993 0
Revenues from Federal Sources:
Title I 20-4411-4416 20,402 17,928 15,240
Title II 20-4451-4455 13,738 11,752 10,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 47,253 49,930 41,510
TOTAL REVENUES FROM FEDERAL SOURCES  81,393 79,610 66,750
TOTAL GRANTS AND ENTITLEMENTS  83,386 81,603 66,750
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 131,469 127,567 123,664
TOTAL REVENUES FROM LOCAL SOURCES  131,469 127,567 123,664
Revenues from State Sources:
Debt Service Aid Type II 40-3160 14,776 14,158 13,541
TOTAL LOCAL REPAYMENT OF DEBT  146,245 141,725 137,205
TOTAL REPAYMENT OF DEBT  146,245 141,725 137,205
TOTAL REVENUES/SOURCES  4,070,764 4,200,372 4,159,455
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,070,764 4,200,372 4,159,455

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,077,0591,071,3901,105,801
Special Education 11-2XX-100-XXX133,938178,520167,570
Basic Skills/Remedial 11-230-100-XXX36,69125,05424,954
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX26,82519,43319,894
School Sponsored Athletics 11-402-100-XXX34,55133,54233,864
Community Services Programs/Operations 11-800-330-XXX3,0813,5014,267
Support Services:
Tuition 11-000-100-XXX1,114,1941,151,5681,028,956
Attendance and Social Work Services 11-000-211-XXX5,1834,3826,755
Health Services 11-000-213-XXX62,30666,45671,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21745,00447,48848,975
Guidance 11-000-218-XXX36,39145,22941,715
Child Study Teams 11-000-219-XXX45,58244,77245,563
Improvement of Instructional Services 11-000-221-XXX14,50913,14313,536
Educational Media Services - School Library 11-000-222-XXX71,09252,86677,456
Instructional Staff Training Services 11-000-223-XXX14,36718,56216,378
General Administration 11-000-230-XXX87,50890,04276,908
School Administration 11-000-240-XXX51,36953,11852,200
Central Svcs & Admin Info Technology 11-000-25X-XXX104,439116,058115,273
Interest Earned on Maintenance Reserve 10-60603110
Operation and Maintenance of Plant Services 11-000-26X-XXX218,465244,073231,103
Student Transportation Services 11-000-270-XXX109,294126,16198,494
Interest Earned on Current Expense Emergency Res 10-6070300
Personal Services - Employee Benefits 11-XXX-XXX-2XX503,789549,441621,444
Food Services 11-000-310-XXX33,00615,00010,000
Total Support Services Expenditures 2,516,4982,638,3592,556,556
TOTAL GENERAL CURRENT EXPENSE 3,828,6433,969,8603,912,916
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604017050
Equipment 12-XXX-XXX-73X12,4906,98942,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX02534
TOTAL CAPITAL EXPENDITURES 12,4907,18442,584
OPERATING BUDGET GRAND TOTAL 3,841,1333,977,0443,955,500
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,9931,9930
Federal Projects:
Title I 20-XXX-XXX-XXX20,40217,92815,240
Title II 20-XXX-XXX-XXX13,73811,75210,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX47,25349,93041,510
Total Federal Projects 81,39379,61066,750
TOTAL GRANTS AND ENTITLEMENTS 83,38681,60366,750
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX146,245141,725137,205
TOTAL REPAYMENT OF DEBT 146,245141,725137,205
Total Expenditures 4,070,7644,200,3724,159,455
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,070,7644,200,3724,159,455

 

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 Budget290,296275,258250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve131,409131,571131,741131,791
      Adult Education Programs0000
      Maintenance Reserve35,84835,85961,14861,158
      Legal Reserve1,74155,23853,4970
      Tuition Reserve0000
      Current Expense Emergency Reserve3,7503,7503,7803,780
  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 Cost15,94415,57715,60516,11916,283
Total Classroom Instruction10,8869,5239,7989,86510,080
Classroom-Salaries and Benefits10,6279,2379,5809,5189,672
Classroom-General Supplies and Textbooks228189185267270
Classroom-Purchased Services and Other31973380138
Total Support Services1,7232,1242,0792,1402,316
Support Services-Salaries and Benefits1,3971,6271,6131,6471,680
Total Administrative Costs1,4801,7711,7591,9011,812
Administration-Salaries and Benefits1,1881,4161,4531,4951,513
Legal Costs012215111848
Total Operations and Maintenance of Plant1,3761,4641,4841,6731,557
Operations & Maintenance of Plant-Salary & Ben.640706796901799
Board Contribution to Food Services210197899058
Total Extracurricular Costs245461356408415
Total Equipment Costs075042249
Employee Benefits as a % of Salaries25.228.730.430.634.6

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
  • Lavallette Shares services with several other districts including:
  • -Payroll processeing Brick BOE
  • -Busing Brick BOE, Point Pleasant Borough BOE, Central Regional BOE and
  • Toms River Regional BOE
  • -Child Study Team with Point Pleasant Beach BOE
  • -Occupational Therapy with Brielle BOE
  • -Technology with Point Pleasant Beach BOE
  • -Professional development with Little Egg Harbor BOE, Seaside Heights
  • BOE, Jackson BOE and Point Pleasant Beach BOE
  • -Child Find activities with Point Pleasant Beach BOE and Seaside Park
  • BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,572,526 (A)
Estimated Net Taxable Valuation (as of 03/01/2012)1,877,320,947 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.1903 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,696,190 (D)
Estimated Net Taxable Valuation (as of 03/01/2012)1,877,320,947 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.1969 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,572,526 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,254,087,856 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.1585 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,696,190 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,254,087,856 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.1640 (L)

 

Administrative Salaries
Employee Name: Dr Peter S Morris 
Job TitleSuperintendent PRINCIPAL 
Base Annual Salary145,661 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,880 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo post-employmnet benefits are due. 
   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: Patricia Christopher 
Job TitleBusiness Administrator 
Base Annual Salary110,996 
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 23 
  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: 
Allowances348 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,196 
  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 CommentsTeachers are allowed $16,000 sick buy out