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User Friendly Budgets
2012-13

OCEAN - LITTLE EGG HARBOR TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,6091,5611,606
spacing
Pupils on Roll - Special Full-Time224219270
Pupils on Roll - Special Shared-Time200
Private School Placements530
spacing
Pupils Sent to Contracted Preschool Prog26140
Pupils Sent to Other Districts-Reg Prog500
Pupils Sent to Other Dists-Spec Ed Prog204
Pupils Received211

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 262,560 340,415
Transfers from Other Funds 10-5200 1,398 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,184,057 10,387,738 10,595,493
Tuition 10-1300 59,036 0 0
Interest Earned on Current Expense Emergency Res 10-1XXX 0 200 200
Interest Earned on Capital Reserve Funds 10-1XXX 1,000 1,000 200
Unrestricted Miscellaneous Revenues 10-1XXX 305,450 183,000 35,000
SUBTOTAL  10,549,543 10,571,938 10,630,893
Revenues from State Sources:
Extraordinary Aid 10-3131 583,948 369,256 369,256
Other State Aids 10-3XXX 4,082 0 0
Categorical Special Education Aid 10-3132 795,998 795,998 835,642
Equalization Aid 10-3176 6,037,820 6,037,820 5,958,816
Categorical Security Aid 10-3177 332,167 332,167 330,118
Adjustment Aid 10-3178 888,545 1,107,234 1,495,820
Categorical Transportation Aid 10-3121 1,020,960 1,020,960 1,023,425
SUBTOTAL  9,663,520 9,663,435 10,013,077
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 31,705 35,577 35,577
SUBTOTAL  31,705 383,097 35,577
Adjustment for Prior Year Encumbrances  0 111,330 0
Actual Revenues (Over)/Under Expenditures  -4,712 0 0
TOTAL OPERATING BUDGET  20,241,454 20,992,360 21,019,962
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,192 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 560,257 301,263
Preschool Education Aid 20-3218 4,083,427 4,020,030 4,050,990
TOTAL REVENUES FROM STATE SOURCES  4,083,427 4,580,287 4,352,253
Revenues from Federal Sources:
Title I 20-4411-4416 305,870 378,180 279,327
Title II 20-4451-4455 82,649 75,960 56,810
Title IV 20-4471-4474 3,895 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 611,092 498,694 356,337
Other 20-4XXX 0 8,081 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,003,506 960,915 692,474
Transfers from Operating Budget-PreK 20-5200 0 44,820 126,840
TOTAL GRANTS AND ENTITLEMENTS  5,092,125 5,586,022 5,171,567
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 254 456
Revenues from Local Sources:
Local Tax Levy 40-1210 1,349,781 1,324,548 1,223,879
Miscellaneous 40-1XXX 202 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,349,983 1,324,548 1,223,879
Revenues from State Sources:
Debt Service Aid Type II 40-3160 702,919 706,981 673,448
TOTAL LOCAL REPAYMENT OF DEBT  2,052,902 2,031,783 1,897,783
Actual Revenues (Over)/Under Expenditures  406 0 0
TOTAL REPAYMENT OF DEBT  2,053,308 2,031,783 1,897,783
TOTAL REVENUES/SOURCES  27,386,887 28,610,165 28,089,312
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 44,820 126,840
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,386,887 28,565,345 27,962,472

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,443,3135,761,1255,768,142
Special Education 11-2XX-100-XXX2,270,7742,281,1572,549,430
Basic Skills/Remedial 11-230-100-XXX326,075370,702363,004
Bilingual Education 11-240-100-XXX65,69170,49371,874
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,0001,5004,000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX42,24957,51044,407
Support Services:
Tuition 11-000-100-XXX105,716218,135200,000
Attendance and Social Work Services 11-000-211-XXX40,23142,85043,631
Health Services 11-000-213-XXX209,717152,282156,247
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217811,238910,151917,098
Guidance 11-000-218-XXX25,64324,72328,450
Child Study Teams 11-000-219-XXX346,948383,160485,369
Improvement of Instructional Services 11-000-221-XXX447,840410,963373,635
Educational Media Services - School Library 11-000-222-XXX299,811140,034139,773
Instructional Staff Training Services 11-000-223-XXX72,18627,22024,800
General Administration 11-000-230-XXX567,845677,218654,388
School Administration 11-000-240-XXX602,837619,081745,827
Central Svcs & Admin Info Technology 11-000-25X-XXX540,044572,847584,238
Operation and Maintenance of Plant Services 11-000-26X-XXX1,652,9251,469,2361,638,255
Student Transportation Services 11-000-270-XXX1,333,9411,491,1871,500,096
Interest Earned on Current Expense Emergency Res 10-6070200200
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,023,6385,302,0474,726,620
Total Support Services Expenditures 12,080,56012,441,13412,218,427
TOTAL GENERAL CURRENT EXPENSE 20,236,66220,983,82121,019,484
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000200
Equipment 12-XXX-XXX-73X4,4442,3350
Facilities Acquisition and Construction Services 12-000-4XX-XXX3485,204278
TOTAL CAPITAL EXPENDITURES 4,7928,539478
OPERATING BUDGET GRAND TOTAL 20,241,45420,992,36021,019,962
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,19200
Preschool Education Aid:
Instruction 20-218-100-XXX1,757,3851,903,2801,940,486
Support Services 20-218-200-XXX2,326,0422,708,3182,526,607
Facilities Acquisition and Construction Services 20-218-400-XXX013,50912,000
TOTAL PRESCHOOL EDUCATION AID 4,083,4274,625,1074,479,093
Other State Projects:
Total State Projects 4,083,4274,625,1074,479,093
Federal Projects:
Title I 20-XXX-XXX-XXX305,870378,180279,327
Title II 20-XXX-XXX-XXX82,64975,96056,810
Title IV 20-XXX-XXX-XXX3,89500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX611,092498,694356,337
Other Special Projects 20-XXX-XXX-XXX08,0810
Total Federal Projects 1,003,506960,915692,474
TOTAL GRANTS AND ENTITLEMENTS 5,092,1255,586,0225,171,567
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,053,3082,031,7831,897,783
TOTAL REPAYMENT OF DEBT 2,053,3082,031,7831,897,783
Total Expenditures 27,386,88728,610,16528,089,312
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,386,88728,565,34528,089,312

 

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 Budget451,281886,163623,603417,621
  Repayment of Debt8624564560
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve54,29255,29256,29256,492
      Adult Education Programs0000
      Maintenance Reserve045,00045,00045,000
      Legal Reserve699,309134,433134,4330
      Tuition Reserve0000
      Current Expense Emergency Reserve37,49337,49337,69337,893
  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 Cost12,35112,30612,53113,28412,612
Total Classroom Instruction7,4957,5557,7798,3837,738
Classroom-Salaries and Benefits7,2027,3937,6558,0307,490
Classroom-General Supplies and Textbooks17011699301224
Classroom-Purchased Services and Other12346265124
Total Support Services2,2332,3582,5002,5022,456
Support Services-Salaries and Benefits1,8661,9132,0301,9701,942
Total Administrative Costs1,3381,2311,1961,3991,355
Administration-Salaries and Benefits1,0881,0329791,1301,070
Legal Costs044222524
Total Operations and Maintenance of Plant1,2671,0531,0399841,047
Operations & Maintenance of Plant-Salary & Ben.775545634500623
Board Contribution to Food Services00000
Total Extracurricular Costs76113
Total Equipment Costs442096
Employee Benefits as a % of Salaries37.543.148.746.338.5

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
  • The district is involved with various shared service and cooperative
  • purchasing initiatives. In addition, the district continually seeks
  • additional shared service arrangements. The district participates in
  • the following agreements:
  • 1. LEH Twp - security cameras, School Resource Officers, garbage/
  • recycling pickup and snow removal.
  • 2.Sterling H.S. - South Jersey Technical Partnership (SJTP) - technology
  • needs.
  • 3. Pittsgrove Twp School District - copy paper and office supply
  • purchasing consortium.
  • 4. MOESC - transportation, supplies and printer/toner consortium.
  • 5. County of Ocean - Ocean County Bid Portal - purchasing consortium.
  • 6. ACT - joint bidding for telephone/internet services.
  • 7. ACES - joint bidding for electric and natural gas service.
  • 8. Ed Data - joint bid for educational/office supplies and skilled trade
  • services.
  • 9. SAIF - purchasing of insurances through cosortium, professional
  • development services.
  • 10. Pinelands Regional School District - jointure for district
  • transportation.
  • 11. Bergen County Banking Consortium (BCBC) - consortium for all district
  • banking services ( Bergen and Ocean).
  • 12. Stafford Township School District - Title III and purchasing agent
  • services.
  • 13. ETTC - Stockton College for various services including professional
  • development and strategic planning.
  • 14. Local Area Districts - sending/recieving contracts for special
  • education students.
  • 15. Jackson Township School District - various joint professional
  • development activities.
  • 16. Middlesex Regional Consortium - custodial, technology and instruct-
  • ional supply consortium.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,595,493 (A)
Estimated Net Taxable Valuation (as of 02/15/2012)2,914,852,816 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3635 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,819,372 (D)
Estimated Net Taxable Valuation (as of 02/15/2012)2,914,852,816 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4055 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,595,493 (G)
Estimated Equalized Valuation (as of 02/15/2012)2,718,812,880 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3897 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,819,372 (J)
Estimated Equalized Valuation (as of 02/15/2012)2,718,812,880 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4347 (L)

 

Administrative Salaries
Employee Name: Carol Saker 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary112,999 
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 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: 
Allowances2,359 
Bonuses
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,135 
  Description of: 
   Buyback of Sick Days at the End of ContractUnused days at per diem rate 
   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: Frank B. Kasyan 
Job TitleSuperintendent 
Base Annual Salary170,818 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/26/2006 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 26 
  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: 
Allowances7,476 
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 Remuneration17,082 
  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: Lynn Coates 
Job TitleBusiness Administrator 
Base Annual Salary118,970 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances1,931 
Bonuses
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount25,003 
  Description of: 
   Buyback of Sick Days at the End of ContractUnused Sick Days 
   Buyback of Vacation Days at the End of ContractUnused Vacation Days 
   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