>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>OCEAN  >>LITTLE EGG HARBOR TWP

User Friendly Budgets
2010

OCEAN - LITTLE EGG HARBOR TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5501,6151,642
spacing
Pupils on Roll - Special Full-Time215221237
Pupils on Roll - Special Shared-Time010
Private School Placements330
spacing
Pupils Sent to Contracted Preschool Prog302630
Pupils Sent to Other Districts-Reg Prog121
Pupils Sent to Other Dists-Spec Ed Prog011
Pupils Received212

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,160,227 699,309
Transfers from Other Funds 10-5200 142,716 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,741,177 10,080,824 10,184,057
Tuition 10-1300 61,720 65,000 65,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 200 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,000 500 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 68,772 63,000 83,000
SUBTOTAL  9,872,669 10,209,524 10,333,057
Revenues from State Sources:
Extraordinary Aid 10-3131 350,323 292,486 369,256
Categorical Special Education Aid 10-3132 762,380 799,536 795,998
Equalization Aid 10-3176 5,322,618 4,936,052 6,037,820
Categorical Security Aid 10-3177 253,362 298,795 332,167
Adjustment Aid 10-3178 2,929,544 2,054,644 888,545
Categorical Transportation Aid 10-3121 738,979 984,439 1,020,960
SUBTOTAL  10,357,206 9,365,952 9,444,746
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,001 39,065 35,112
Equalization Aid - ARRA ESF 16-4520 0 1,053,380 0
Equalization Aid - ARRA GSF 17-4521 0 40,778 0
SUBTOTAL  16,001 1,133,223 35,112
Adjustment for Prior Year Encumbrances  0 52,508 0
Actual Revenues (Over)/Under Expenditures  893,386 0 0
TOTAL OPERATING BUDGET  21,281,978 21,921,434 20,512,224
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,878 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 236,408
Early Childhood Program Aid 20-3211 2,396,053 0 0
Preschool Education Aid 20-3218 0 3,640,407 4,096,935
TOTAL REVENUES FROM STATE SOURCES  2,396,053 3,640,407 4,333,343
Revenues from Federal Sources:
Title I 20-4411-4416 286,144 397,841 293,810
Title II 20-4451-4455 0 0 69,244
Title IV 20-4471-4474 0 0 5,312
I.D.E.A. Part B (Handicapped) 20-4420-4429 393,793 463,369 345,097
Other 20-4XXX 71,220 648,518 0
TOTAL REVENUES FROM FEDERAL SOURCES  751,157 1,509,728 713,463
TOTAL GRANTS AND ENTITLEMENTS  3,153,088 5,150,135 5,046,806
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 25,000 608
Revenues from Local Sources:
Local Tax Levy 40-1210 731,417 1,116,991 1,349,781
Miscellaneous 40-1XXX 608 0 0
TOTAL REVENUES FROM LOCAL SOURCES  732,025 1,116,991 1,349,781
Revenues from State Sources:
Debt Service Aid Type II 40-3160 967,381 843,032 702,919
TOTAL LOCAL REPAYMENT OF DEBT  1,699,406 1,985,023 2,053,308
Actual Revenues (Over)/Under Expenditures  301,982 0 0
TOTAL REPAYMENT OF DEBT  2,001,388 1,985,023 2,053,308
TOTAL REVENUES/SOURCES  26,436,454 29,056,592 27,612,338
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,436,454 29,056,592 27,612,338

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,937,9435,665,0295,489,206
Special Education 11-2XX-100-XXX2,019,9502,411,4652,402,315
Basic Skills/Remedial 11-230-100-XXX338,475321,872288,256
Bilingual Education 11-240-100-XXX59,82764,95766,627
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,08010,5208,000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX059,97849,396
Support Services:
Tuition 11-000-100-XXX186,537101,267105,852
Attendance and Social Work Services 11-000-211-XXX36,41638,32441,006
Health Services 11-000-213-XXX208,396230,154207,569
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217784,637852,485796,286
Guidance 11-000-218-XXX105,714157,72823,150
Child Study Teams 11-000-219-XXX470,086425,105391,012
Improvement of Instructional Services 11-000-221-XXX457,849661,534443,790
Educational Media Services - School Library 11-000-222-XXX236,849317,223256,067
Instructional Staff Training Services 11-000-223-XXX71,147141,28258,971
General Administration 11-000-230-XXX596,082638,847530,091
School Administration 11-000-240-XXX736,815672,220563,005
Central Svcs & Admin Info Technology 11-000-25X-XXX631,663619,379549,341
Operation and Maintenance of Plant Services 11-000-26X-XXX1,659,2371,978,4111,424,132
Student Transportation Services 11-000-270-XXX1,653,3081,536,3091,480,222
Interest Earned on Current Expense Emergency Res 10-60702000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,476,1004,973,5905,336,582
Total Support Services Expenditures 12,310,83613,343,85812,207,076
TOTAL GENERAL CURRENT EXPENSE 20,692,11121,877,87920,510,876
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405001,000
Equipment 12-XXX-XXX-73X118,25143,0550
Facilities Acquisition and Construction Services 12-000-4XX-XXX470,7710348
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93184500
TOTAL CAPITAL EXPENDITURES 589,86743,5551,348
OPERATING BUDGET GRAND TOTAL 21,281,97821,921,43420,512,224
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,87800
Preschool Education Aid:
Instruction 20-218-100-XXX1,159,5731,739,9541,953,734
Support Services 20-218-200-XXX1,200,4361,900,4532,379,609
Facilities Acquisition and Construction Services 20-218-400-XXX36,04400
TOTAL PRESCHOOL EDUCATION AID 2,396,0533,640,4074,333,343
Other State Projects:
Total State Projects 2,396,0533,640,4074,333,343
Federal Projects:
Title I 20-XXX-XXX-XXX286,144397,841293,810
Title II 20-XXX-XXX-XXX0069,244
Title IV 20-XXX-XXX-XXX005,312
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX393,793463,369345,097
Other Special Projects 20-XXX-XXX-XXX71,220648,5180
Total Federal Projects 751,1571,509,728713,463
TOTAL GRANTS AND ENTITLEMENTS 3,153,0885,150,1355,046,806
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,001,3881,985,0232,053,308
TOTAL REPAYMENT OF DEBT 2,001,3881,985,0232,053,308
Total Expenditures 26,436,45429,056,59227,612,338
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,436,45429,056,59227,612,338

 

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 Budget691,424792,140425,640425,640
  Repayment of Debt327,59025,6086080
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve95,33353,79254,29255,292
      Adult Education Programs0000
      Maintenance Reserve100,000000
      Legal Reserve1,716,8091,493,036699,3090
      Tuition Reserve0000
      Current Expense Emergency Reserve187,29337,29337,49337,493
  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 Cost11,27111,65312,81512,89112,378
Total Classroom Instruction6,8287,1177,3717,6227,755
Classroom-Salaries and Benefits6,5146,7717,1047,3577,535
Classroom-General Supplies and Textbooks245266192169187
Classroom-Purchased Services and Other6980759633
Total Support Services1,9152,0192,7202,6032,480
Support Services-Salaries and Benefits1,7751,8852,2922,0841,977
Total Administrative Costs1,2961,3971,3751,3521,179
Administration-Salaries and Benefits1,0201,1321,1141,0871,000
Legal Costs00192723
Total Operations and Maintenance of Plant1,1611,0871,3281,294944
Operations & Maintenance of Plant-Salary & Ben.613609851784608
Total Food Services Costs00000
Total Extracurricular Costs57191086
Total Equipment Costs108620230
Employee Benefits as a % of Salaries35.33741.738.243.9

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.

 

Shared Services
  • The district is involved with various shared service and cooperative
  • purhasing initiatives. In addition, the district is actively in-
  • volved in the county shared services committee structure and con-
  • tinually seeks additional shared service arrangements. The district
  • participates in the following agreements:
  • 1. LEH TWP-Security cameras, School Resource Officers, Safe Routes To
  • Schools grant, recycling pick-up and educational assemblies.
  • 2. Sterling HS - S. Jersey Technical Partnership(SJTP) - technology needs
  • 3. Pittsgrove SD - copy paper and office supply consortium
  • 4. MOESC -transportation, supplies and printer toner consortium
  • 5. County of Ocean - OC bid portal and interlocal agreement for warning
  • lights
  • 6. ACT - joint bid for phone service
  • 7. ACES - joint bid for electic and gas services
  • 8. Ed Data - joint bid for education/office supplies and skilled trades
  • 9. SAIF - purchasing of insurances through consortium
  • 10.S. Jersey Food Coop - purchasing consortium for grocery items for
  • cafeteria sales
  • 11.Lacey SD - purchasing consortium for milk, bread and dairy items for
  • cafeteria sales
  • 12.Pinelands Regional SD - jointure for district transportation
  • 13.Bergen County Banking Consortium(BCBC) - consortium for all district
  • banking services (Bergen and Ocean Counties)
  • 14.Stafford SD - Title III consortium
  • 15.ETTC - Stockton College for various services including professional
  • development
  • 16.County of Ocean - AVA - rental of audio visual and educational
  • software, including STARLAB
  • 17.Southern Regional ETTC - professional development/training
  • 18.Local Area Districts - sending/recieving contracts for special
  • education students
  • 19.Jackson Twp SD - various joint professional development activities
  • for staff

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,184,057 (A)
Estimated Net Taxable Valuation (as of 03/10/2010)2,967,533,131 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3432 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,533,838 (D)
Estimated Net Taxable Valuation (as of 03/10/2010)2,967,533,131 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3887 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,184,057 (G)
Estimated Equalized Valuation (as of 03/10/2010)2,854,479,453 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3568 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,533,838 (J)
Estimated Equalized Valuation (as of 03/10/2010)2,854,479,453 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4041 (L)

 

Administrative Salaries
Employee Name: Barbara Smith 
Job TitleAssistant Superintendent 
Base Annual Salary106,515 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances1,604 
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 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: Carol Saker 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary106,515 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances1,289 
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 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 Salary157,931 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,745 
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 
Other/In-Kind Remuneration15,793 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in CashVacation Day Buyback 
   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 Salary113,792 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances2,483 
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 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