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User Friendly Budgets
2010

OCEAN - BAY HEAD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time93103112
spacing
Pupils on Roll - Special Full-Time455
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog403536
Pupils Sent to Other Dists-Spec Ed Prog964
Pupils Received334250
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 50,000 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,386,280 2,715,250 2,726,220
Tuition 10-1300 108,959 87,861 112,700
Unrestricted Miscellaneous Revenues 10-1XXX 20,372 312 21,000
SUBTOTAL  2,515,611 2,803,423 2,859,920
Revenues from State Sources:
Extraordinary Aid 10-3131 27,573 17,945 28,679
Other State Aids 10-3XXX 1,218 0 0
Categorical Special Education Aid 10-3132 50,289 60,142 0
Categorical Security Aid 10-3177 6,597 7,871 0
Adjustment Aid 10-3178 1,165 2,447 0
Categorical Transportation Aid 10-3121 9,156 11,872 0
SUBTOTAL  95,998 100,277 28,679
Actual Revenues (Over)/Under Expenditures  133,216 0 0
TOTAL OPERATING BUDGET  2,744,825 2,953,700 3,038,599
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 24,493 22,436 22,436
TOTAL REVENUES FROM FEDERAL SOURCES  24,493 22,436 22,436
TOTAL GRANTS AND ENTITLEMENTS  24,493 22,436 22,436
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 181,268 183,721 200,464
TOTAL REVENUES FROM LOCAL SOURCES  181,268 183,721 200,464
Revenues from State Sources:
Debt Service Aid Type II 40-3160 69,967 70,914 62,171
TOTAL LOCAL REPAYMENT OF DEBT  251,235 254,635 262,635
TOTAL REPAYMENT OF DEBT  251,235 254,635 262,635
TOTAL REVENUES/SOURCES  3,020,553 3,230,771 3,323,670
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,020,553 3,230,771 3,323,670

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX811,531862,000877,000
Special Education 11-2XX-100-XXX50,83053,00061,000
Basic Skills/Remedial 11-230-100-XXX42,24144,00047,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,0008,00010,000
School Sponsored Athletics 11-402-100-XXX27,75031,60033,000
Before/After School Programs 11-421-XXX-XXX019,00019,000
Summer School 11-422-XXX-XXX03,0000
Support Services:
Tuition 11-000-100-XXX726,769693,006631,664
Attendance and Social Work Services 11-000-211-XXX32,24632,87234,147
Health Services 11-000-213-XXX21,38519,94221,294
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217118,34872,62277,627
Child Study Teams 11-000-219-XXX51,12086,500131,953
Improvement of Instructional Services 11-000-221-XXX5,0005,2005,400
Educational Media Services - School Library 11-000-222-XXX30,60757,00073,630
Instructional Staff Training Services 11-000-223-XXX5,7816,0006,000
General Administration 11-000-230-XXX40,05236,50038,500
School Administration 11-000-240-XXX56,04558,93661,900
Central Svcs & Admin Info Technology 11-000-25X-XXX27,27333,30034,500
Operation and Maintenance of Plant Services 11-000-26X-XXX254,197300,600317,184
Student Transportation Services 11-000-270-XXX55,08996,62294,800
Personal Services - Employee Benefits 11-XXX-XXX-2XX382,561434,000463,000
Total Support Services Expenditures 1,806,4731,933,1001,991,599
TOTAL GENERAL CURRENT EXPENSE 2,744,8252,953,7003,038,599
CAPITAL EXPENDITURES
OPERATING BUDGET GRAND TOTAL 2,744,8252,953,7003,038,599
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX24,49322,43622,436
Total Federal Projects 24,49322,43622,436
TOTAL GRANTS AND ENTITLEMENTS 24,49322,43622,436
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX251,235254,635262,635
TOTAL REPAYMENT OF DEBT 251,235254,635262,635
Total Expenditures 3,020,5533,230,7713,323,670
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,020,5533,230,7713,323,670

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget310,983225,920250,920100,920
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve6,3096,3096,3096,309
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve72,28624,13324,13324,133
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost19,02520,36921,85920,03820,589
Total Classroom Instruction11,55212,14812,81511,74711,753
Classroom-Salaries and Benefits11,11211,70011,65810,68710,696
Classroom-General Supplies and Textbooks213189303278289
Classroom-Purchased Services and Other227260854782768
Total Support Services3,2663,2153,2943,0193,545
Support Services-Salaries and Benefits2,0911,9931,8631,7071,518
Total Administrative Costs1,6121,5081,5631,4321,431
Administration-Salaries and Benefits1,0839651,053965970
Legal Costs00716561
Total Operations and Maintenance of Plant2,8223,0113,5513,2553,260
Operations & Maintenance of Plant-Salary & Ben.1,4571,5822,0671,8941,874
Total Food Services Costs00000
Total Extracurricular Costs441445511468485
Total Equipment Costs00000
Employee Benefits as a % of Salaries3030.933.233.234.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Parent Paid Tuition112,700 Forty(40%)increase over 2year period
Aftercare Parent Revenue21,000 Full year activity--Aftercare Program
Total Unusual Revenues133,700 

 

Shared Services
  • ILS/Services Agreement with Point Pleasant Beach BOE:
  • Management Services/Transportation Services/Technology Services/
  • Child Study Team Services & Resource Room Services/Supplemental
  • Custodial & Maintenance Services/Joint Purchasing(Technology &
  • Textbook)/Joint Inservice Professional Development Programs/
  • Supplemental Health & Nursing Services/
  • Interlocal Services Agreement with the Ocean County Library Commission:
  • Providing a Certified Librarian at the Bay Head School Library as well
  • as full access to the County/Statewide systems.
  • Service Agreement with the Boro of Bay Head for use of the Library
  • Facility for student classes. Also Municipal Services:Snow Removal
  • Garbage Bid/Gasoline Purchases/Recycling. Attendance Officer/
  • Chief of Police.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,726,220 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,616,731,600 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1686 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,926,684 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,616,731,600 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.1810 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,726,220 (G)
Estimated Equalized Valuation (as of 02/17/2010)1,603,584,033 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1700 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,926,684 (J)
Estimated Equalized Valuation (as of 02/17/2010)1,603,584,033 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1825 (L)

 

Administrative Salaries
Employee Name: James T. Mullins 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary57,200 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances772 
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 ContractEQUAL TO STATE MAX 
   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: Walter C. Therien 
Job TitlePrincipal 
Base Annual Salary85,950 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances9,720 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount572 
  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 Remuneration5,228 
  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