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User Friendly Budgets
2010

OCEAN - MANCHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7212,6862,702
Pupils on Roll Regular Shared-Time756970
spacing
Pupils on Roll - Special Full-Time451444442
Pupils on Roll - Special Shared-Time474042
Private School Placements212444
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Dists-Spec Ed Prog171617
Pupils Received158149170
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 563,224 185,000
Transfers from Other Funds 10-5200 20,654 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 34,439,117 35,706,257 37,489,885
Tuition 10-1300 2,239,340 2,085,000 2,147,109
Unrestricted Miscellaneous Revenues 10-1XXX 342,287 282,237 305,106
SUBTOTAL  37,020,744 38,073,494 39,942,100
Revenues from State Sources:
Extraordinary Aid 10-3131 124,243 40,000 130,273
Other State Aids 10-3XXX 9,613 0 0
Categorical Special Education Aid 10-3132 1,527,527 1,627,374 1,599,072
Categorical Security Aid 10-3177 303,051 339,776 397,151
Adjustment Aid 10-3178 2,958,919 2,882,004 599,851
Categorical Transportation Aid 10-3121 1,536,648 1,755,871 1,745,945
SUBTOTAL  6,460,001 6,645,025 4,472,292
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 25,572 32,763 41,825
SUBTOTAL  25,572 32,763 41,825
Adjustment for Prior Year Encumbrances  0 91,633 0
Actual Revenues (Over)/Under Expenditures  355,973 0 0
TOTAL OPERATING BUDGET  43,882,944 45,406,139 44,641,217
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 59,965 7,000 0
Revenues from Federal Sources:
Title I 20-4411-4416 249,106 216,000 296,497
Title II 20-4451-4455 0 0 120,180
Title IV 20-4471-4474 0 0 8,007
Title VI 20-4417-4418 0 6,700 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 713,265 609,893 721,087
Other 20-4XXX 122,739 108,527 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,085,110 941,120 1,145,771
TOTAL GRANTS AND ENTITLEMENTS  1,145,075 948,120 1,145,771
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,441 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,137,674 2,106,952 2,233,421
TOTAL REVENUES FROM LOCAL SOURCES  2,137,674 2,106,952 2,233,421
Revenues from State Sources:
Debt Service Aid Type II 40-3160 84,327 81,046 247,033
TOTAL LOCAL REPAYMENT OF DEBT  2,222,001 2,192,439 2,480,454
TOTAL REPAYMENT OF DEBT  2,222,001 2,192,439 2,480,454
TOTAL REVENUES/SOURCES  47,250,020 48,546,698 48,267,442
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  47,250,020 48,546,698 48,267,442

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,817,82014,066,00413,876,409
Special Education 11-2XX-100-XXX3,730,2943,900,1754,034,236
Bilingual Education 11-240-100-XXX154,993166,948174,827
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX285,168317,136200,194
School Sponsored Athletics 11-402-100-XXX691,011706,136587,716
Other Instructional Programs 11-4XX-100-XXX91,490101,10896,736
Support Services:
Tuition 11-000-100-XXX1,246,4731,666,5521,519,319
Attendance and Social Work Services 11-000-211-XXX29,82230,84130,900
Health Services 11-000-213-XXX357,234337,515394,417
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217435,514485,883480,189
Guidance 11-000-218-XXX955,345970,381900,762
Child Study Teams 11-000-219-XXX1,299,4701,368,2031,328,478
Improvement of Instructional Services 11-000-221-XXX663,131717,965732,079
Educational Media Services - School Library 11-000-222-XXX461,542498,072495,935
Instructional Staff Training Services 11-000-223-XXX67,14174,20037,887
General Administration 11-000-230-XXX772,067960,270669,565
School Administration 11-000-240-XXX1,598,2311,660,2111,631,380
Central Svcs & Admin Info Technology 11-000-25X-XXX622,560666,359654,596
Operation and Maintenance of Plant Services 11-000-26X-XXX4,835,0305,096,7594,751,740
Student Transportation Services 11-000-270-XXX2,845,4642,972,3702,843,724
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,538,1298,450,6338,792,061
Total Support Services Expenditures 24,727,15325,956,21425,263,032
TOTAL GENERAL CURRENT EXPENSE 43,497,92945,213,72144,233,150
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X385,015192,418188,234
Facilities Acquisition and Construction Services 12-000-4XX-XXX00219,833
TOTAL CAPITAL EXPENDITURES 385,015192,418408,067
OPERATING BUDGET GRAND TOTAL 43,882,94445,406,13944,641,217
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX59,9657,0000
Federal Projects:
Title I 20-XXX-XXX-XXX249,106216,000296,497
Title II 20-XXX-XXX-XXX00120,180
Title IV 20-XXX-XXX-XXX008,007
Title VI 20-XXX-XXX-XXX06,7000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX713,265609,893721,087
Other Special Projects 20-XXX-XXX-XXX122,739108,5270
Total Federal Projects 1,085,110941,1201,145,771
TOTAL GRANTS AND ENTITLEMENTS 1,145,075948,1201,145,771
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,222,0012,192,4392,480,454
TOTAL REPAYMENT OF DEBT 2,222,0012,192,4392,480,454
Total Expenditures 47,250,02048,546,69848,267,442
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 47,250,02048,546,69848,267,442

 

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 Budget995,492859,501769,941584,941
  Repayment of Debt4,4414,44100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve413,224273,66400
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,45111,82712,65812,75812,480
Total Classroom Instruction6,6975,3417,4137,3567,420
Classroom-Salaries and Benefits6,4555,1327,1677,1107,199
Classroom-General Supplies and Textbooks153156167166154
Classroom-Purchased Services and Other9053808167
Total Support Services1,5321,2811,7551,7821,772
Support Services-Salaries and Benefits1,3151,1451,5101,6311,642
Total Administrative Costs1,1308981,1851,2711,164
Administration-Salaries and Benefits9627279891,043994
Legal Costs00161616
Total Operations and Maintenance of Plant1,5631,4511,7221,7581,629
Operations & Maintenance of Plant-Salary & Ben.573458664686597
Total Food Services Costs60000
Total Extracurricular Costs358293377394301
Total Equipment Costs60116716059
Employee Benefits as a % of Salaries30.33132.429.831.8

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
  • Manchester Township: Facility Use
  • Grass Cutting
  • Paving
  • Computer Training
  • Snow Plowing
  • Recycling Program
  • School Resource Officer
  • Transportation Jointures: Lakehurst, Jackson, Toms River, MOESC and
  • Central Regional
  • School Alliance Insurance Fund JIFF
  • NJSBAIG - MOCCIFF Insurance Fund
  • Stafford Township Co-op - Diesel and unleaded gasoline and heating oil
  • Educational Data Services - District-wide supplies and materials
  • Autism program - Lakehurst
  • Off Campus in school suspension program - MOESC (Lakehurst)
  • Alliance for Competative Energy Services (ACES)
  • National Joint Powers Alliance - Transportation supplies and materials
  • Middlesex Regional Ed-Services Commission - District wide supplies and
  • services

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,489,885 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)4,085,245,172 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.9177 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,723,306 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)4,085,245,172 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9724 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy37,489,885 (G)
Estimated Equalized Valuation (as of 03/01/2010)4,513,676,916 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8306 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,723,306 (J)
Estimated Equalized Valuation (as of 03/01/2010)4,513,676,916 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8801 (L)

 

Administrative Salaries
Employee Name: Clifford Conover 
Job TitleInformation Technology 
Base Annual Salary92,889 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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: Craig Lorentzen 
Job TitleBusiness Administrator 
Base Annual Salary115,615 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances4,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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: David Trethaway 
Job TitleSuperintendent 
Base Annual Salary151,683 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances5,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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: James Wager 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary77,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances5,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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: Judith Nappi 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary120,557 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances5,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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: Kevin Burger 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary128,908 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances5,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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: Oliver Lokerson 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary124,327 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances5,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,137 
  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 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