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User Friendly Budgets
2012-13

OCEAN - SEASIDE HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time184198208
spacing
Pupils on Roll - Special Full-Time283422
Private School Placements212
spacing
Pupils Sent to Other Dists-Spec Ed Prog233
Pupils Received821

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 75,000 220,048
Withdrawal from Cap Res-for Local Share 10-307 0 15,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,510,311 2,560,517 2,696,611
Tuition 10-1300 41,046 11,190 5,520
Interest Earned on Current Expense Emergency Res 10-1XXX 0 1,000 0
Interest Earned on Maintenance Reserve 10-1XXX 0 2,000 100
Interest Earned on Capital Reserve Funds 10-1XXX 657 5,000 100
Unrestricted Miscellaneous Revenues 10-1XXX 25,189 4,500 2,000
SUBTOTAL  2,577,203 2,584,207 2,704,331
Revenues from State Sources:
Categorical Special Education Aid 10-3132 99,058 99,058 108,323
Equalization Aid 10-3176 158,815 158,815 146,773
Categorical Security Aid 10-3177 75,701 75,701 77,550
Adjustment Aid 10-3178 411,303 484,309 506,979
Categorical Transportation Aid 10-3121 11,282 11,282 11,399
SUBTOTAL  758,607 829,165 851,024
Revenues from Federal Sources:
SUBTOTAL  0 31,101 0
Adjustment for Prior Year Encumbrances  0 14,326 0
Actual Revenues (Over)/Under Expenditures  -164,696 0 0
TOTAL OPERATING BUDGET  3,171,114 3,548,799 3,775,403
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,083 5,836 0
Revenues from State Sources:
Preschool Education Aid 20-3218 93,576 81,879 131,098
TOTAL REVENUES FROM STATE SOURCES  93,576 81,879 131,098
Revenues from Federal Sources:
Title I 20-4411-4416 299,384 242,565 170,000
Title II 20-4451-4455 40,448 37,224 30,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 126,128 95,451 70,000
TOTAL REVENUES FROM FEDERAL SOURCES  465,960 375,240 270,000
TOTAL GRANTS AND ENTITLEMENTS  562,619 462,955 401,098
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 112,028 110,765 109,550
TOTAL REVENUES FROM LOCAL SOURCES  112,028 110,765 109,550
Revenues from State Sources:
Debt Service Aid Type II 40-3160 26,994 26,689 26,397
TOTAL LOCAL REPAYMENT OF DEBT  139,022 137,454 135,947
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  139,024 137,454 135,947
TOTAL REVENUES/SOURCES  3,872,757 4,149,208 4,312,448
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,872,757 4,149,208 4,312,448

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX788,971782,323821,378
Special Education 11-2XX-100-XXX279,473351,696361,880
Basic Skills/Remedial 11-230-100-XXX25,50000
Bilingual Education 11-240-100-XXX48,17050,10052,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX01,0001,200
Before/After School Programs 11-421-XXX-XXX0022,800
Summer School 11-422-XXX-XXX0016,000
Support Services:
Tuition 11-000-100-XXX122,601201,811297,474
Attendance and Social Work Services 11-000-211-XXX30,30330,47231,562
Health Services 11-000-213-XXX70,99269,89471,250
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217138,560188,133179,230
Guidance 11-000-218-XXX57,92560,50060,500
Child Study Teams 11-000-219-XXX206,413205,980240,155
Improvement of Instructional Services 11-000-221-XXX30,00030,00030,000
Educational Media Services - School Library 11-000-222-XXX55,19755,08456,250
Instructional Staff Training Services 11-000-223-XXX8512,5002,500
General Administration 11-000-230-XXX149,649149,51596,600
School Administration 11-000-240-XXX37,98438,89680,644
Central Svcs & Admin Info Technology 11-000-25X-XXX56,00478,53375,712
Interest Earned on Maintenance Reserve 10-60602,000100
Operation and Maintenance of Plant Services 11-000-26X-XXX251,938289,508270,883
Student Transportation Services 11-000-270-XXX41,05754,00060,000
Interest Earned on Current Expense Emergency Res 10-60701,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX775,596884,992946,002
Total Support Services Expenditures 2,025,0702,339,8182,498,762
TOTAL GENERAL CURRENT EXPENSE 3,167,1843,527,9373,774,120
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,000100
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,4828621,183
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931015,0000
TOTAL CAPITAL EXPENDITURES 1,48220,8621,283
OPERATING BUDGET GRAND TOTAL 3,168,6663,548,7993,775,403
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,0835,8360
Preschool Education Aid:
Instruction 20-218-100-XXX93,57681,87990,350
Support Services 20-218-200-XXX0040,748
TOTAL PRESCHOOL EDUCATION AID 93,57681,879131,098
Other State Projects:
Total State Projects 93,57681,879131,098
Federal Projects:
Title I 20-XXX-XXX-XXX299,384242,565170,000
Title II 20-XXX-XXX-XXX40,44837,22430,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX126,12895,45170,000
Total Federal Projects 465,960375,240270,000
TOTAL GRANTS AND ENTITLEMENTS 562,619462,955401,098
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0137,454135,947
Additional State School Building Aid-Ch.177 40-702-510-XXX139,02400
Total Additional State School Building Aid 139,02400
TOTAL REPAYMENT OF DEBT 139,024137,454135,947
Total Expenditures 3,870,3094,149,2084,312,448
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,870,3094,149,2084,312,448

 

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 Budget178,927325,000250,000250,000
  Repayment of Debt2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve556,393556,819546,819546,919
      Adult Education Programs0000
      Maintenance Reserve193,209193,385195,385195,485
      Legal Reserve216,042220,048220,0480
      Tuition Reserve0000
      Current Expense Emergency Reserve150,093150,172151,172151,172
  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 Cost13,72914,17714,34014,44415,425
Total Classroom Instruction7,7917,9927,8767,9528,723
Classroom-Salaries and Benefits7,5157,8067,5877,7238,478
Classroom-General Supplies and Textbooks172139169198208
Classroom-Purchased Services and Other104471203137
Total Support Services3,1503,3993,4113,5003,837
Support Services-Salaries and Benefits2,0892,3322,3642,2602,402
Total Administrative Costs1,4361,3701,4541,4221,395
Administration-Salaries and Benefits844851831841867
Legal Costs01441288296
Total Operations and Maintenance of Plant1,3391,3871,5581,5231,419
Operations & Maintenance of Plant-Salary & Ben.750780840852708
Board Contribution to Food Services00000
Total Extracurricular Costs00068
Total Equipment Costs00000
Employee Benefits as a % of Salaries45.942.746.747.751.7

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
  • Shared services within the District consist of a formal shared service
  • agreement with Toms River Regional Schools to provide governance and
  • management over the school district. As part of the contract, Toms River
  • provides for a Superintendent and Prinipal, Maintainance supervisor,
  • AHERA inspections, Right to Know inspections, assistance with required
  • and normal maintainance, tenchnology needs and administration of health
  • insurance.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,696,611 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)855,544,996 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3152 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,806,161 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)855,544,996 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3280 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,696,611 (G)
Estimated Equalized Valuation (as of 10/01/2011)771,071,013 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3497 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,806,161 (J)
Estimated Equalized Valuation (as of 10/01/2011)771,071,013 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3639 (L)

 

Administrative Salaries
Employee Name: FRANK ROSELLI 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4710 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  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: 
Allowances
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits THERE ARE NO 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: MATTHEW VARLEY 
Job TitleBusiness Administrator 
Base Annual Salary30,600 
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 Days 78 
  Contracted Number of Annual Vacation Days
  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: 
Allowances200 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits THERE ARE NO 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