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User Friendly Budgets
2011-2012

OCEAN - BERKELEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,7181,7201,745
spacing
Pupils on Roll - Special Full-Time292297288
Private School Placements141311
spacing
Pupils Sent to Other Dists-Spec Ed Prog225
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 620,250 450,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 550,000
Withdrawal from Maint. Reserve 10-310 0 664,145 0
Revenues from Local Sources:
Local Tax Levy 10-1210 24,432,893 26,681,262 26,462,541
Interest Earned on Current Expense Emergency Res 10-1XXX 2,650 250 100
Interest Earned on Maintenance Reserve 10-1XXX 6,815 100 0
Interest Earned on Capital Reserve Funds 10-1XXX 6,825 600 0
Unrestricted Miscellaneous Revenues 10-1XXX 149,685 13,915 32,325
SUBTOTAL  24,598,868 26,696,127 26,494,966
Revenues from State Sources:
Extraordinary Aid 10-3131 65,715 0 0
Other State Aids 10-3XXX 9,725 0 0
Categorical Special Education Aid 10-3132 994,321 1,043,642 1,043,642
Categorical Security Aid 10-3177 160,239 275,626 275,626
Adjustment Aid 10-3178 584,942 0 0
Categorical Transportation Aid 10-3121 522,484 228,810 513,362
SUBTOTAL  2,337,426 1,548,078 1,832,630
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,149 33,940 39,381
Education Jobs Fund 18-4522 0 35,903 62,497
SUBTOTAL  11,149 69,843 101,878
Adjustment for Prior Year Encumbrances  0 1,034,947 0
Actual Revenues (Over)/Under Expenditures  466,493 0 0
TOTAL OPERATING BUDGET  27,413,936 30,633,390 29,429,474
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 35,411 56,170 0
Revenues from Federal Sources:
Title I 20-4411-4416 194,854 260,967 217,070
Title II 20-4451-4455 0 73,242 62,255
Title III 20-4491-4494 0 3,200 2,720
Title IV 20-4471-4474 0 118 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 411,427 382,240 354,164
Other 20-4XXX 318,481 507,868 21,087
TOTAL REVENUES FROM FEDERAL SOURCES  924,762 1,227,635 657,296
TOTAL GRANTS AND ENTITLEMENTS  960,173 1,283,805 657,296
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,914,874 1,856,718 1,885,473
TOTAL REVENUES FROM LOCAL SOURCES  1,914,874 1,856,718 1,885,473
TOTAL LOCAL REPAYMENT OF DEBT  1,914,874 1,856,718 1,885,475
TOTAL REPAYMENT OF DEBT  1,914,874 1,856,718 1,885,475
TOTAL REVENUES/SOURCES  30,288,983 33,773,913 31,972,245
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  30,288,983 33,773,913 31,972,245

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,406,8617,613,0297,322,539
Special Education 11-2XX-100-XXX2,794,9692,826,5682,824,025
Basic Skills/Remedial 11-230-100-XXX948,190919,129951,505
Bilingual Education 11-240-100-XXX55,24158,42060,562
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,51539,1008,820
School Sponsored Athletics 11-402-100-XXX05,2500
Other Instructional Programs 11-4XX-100-XXX53,47300
Before/After School Programs 11-421-XXX-XXX024,6550
Support Services:
Tuition 11-000-100-XXX643,203621,611678,459
Attendance and Social Work Services 11-000-211-XXX2,3002,3002,300
Health Services 11-000-213-XXX252,218272,747271,881
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217793,418797,261803,877
Guidance 11-000-218-XXX275,540280,610292,601
Child Study Teams 11-000-219-XXX733,106658,771694,909
Improvement of Instructional Services 11-000-221-XXX166,064173,648175,620
Educational Media Services - School Library 11-000-222-XXX414,500392,154388,068
Instructional Staff Training Services 11-000-223-XXX10,24921,61719,440
General Administration 11-000-230-XXX561,711807,018750,411
School Administration 11-000-240-XXX1,080,5191,211,3511,146,417
Central Svcs & Admin Info Technology 11-000-25X-XXX509,416619,738628,545
Interest Earned on Maintenance Reserve 10-60601000
Operation and Maintenance of Plant Services 11-000-26X-XXX3,249,0173,588,7533,066,312
Student Transportation Services 11-000-270-XXX1,567,1451,661,1181,666,816
Interest Earned on Current Expense Emergency Res 10-6070250100
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,982,4456,539,5106,591,503
Total Support Services Expenditures 15,240,85117,648,20717,177,159
TOTAL GENERAL CURRENT EXPENSE 26,507,10029,134,70828,344,710
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406000
Equipment 12-XXX-XXX-73X738,0121,110,128474,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX168,824387,954609,964
TOTAL CAPITAL EXPENDITURES 906,8361,498,6821,084,764
OPERATING BUDGET GRAND TOTAL 27,413,93630,633,39029,429,474
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX35,41156,1700
Federal Projects:
Title I 20-XXX-XXX-XXX194,854260,967217,070
Title II 20-XXX-XXX-XXX073,24262,255
Title III 20-XXX-XXX-XXX03,2002,720
Title IV 20-XXX-XXX-XXX01180
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX411,427382,240354,164
Other Special Projects 20-XXX-XXX-XXX318,481507,86821,087
Total Federal Projects 924,7621,227,635657,296
TOTAL GRANTS AND ENTITLEMENTS 960,1731,283,805657,296
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,914,8741,856,7181,885,475
TOTAL REPAYMENT OF DEBT 1,914,8741,856,7181,885,475
Total Expenditures 30,288,98333,773,91331,972,245
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 30,288,98333,773,91331,972,245

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget1,051,527877,776573,719383,538
  Repayment of Debt2220
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve657,414664,239664,839114,839
      Adult Education Programs0000
      Maintenance Reserve656,393663,20800
      Legal Reserve730,514576,012259,8190
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000257,857258,107258,207
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,84412,05912,86713,30812,784
Total Classroom Instruction6,9417,1447,6067,6697,471
Classroom-Salaries and Benefits6,5276,7647,1227,1797,064
Classroom-General Supplies and Textbooks398340432431386
Classroom-Purchased Services and Other1641525821
Total Support Services1,4111,6871,8171,7471,780
Support Services-Salaries and Benefits1,3401,6201,7461,6481,701
Total Administrative Costs1,4321,2961,5001,6631,587
Administration-Salaries and Benefits1,1419921,1631,2961,247
Legal Costs032343534
Total Operations and Maintenance of Plant1,9251,7791,7272,0081,737
Operations & Maintenance of Plant-Salary & Ben.688722784823817
Total Food Services Costs00000
Total Extracurricular Costs3517305
Total Equipment Costs211366361550234
Employee Benefits as a % of Salaries27.729.938.538.539

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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
  • In the current budget year the District has taken over the maintenance of
  • a neighboring districts(Central Regional)bus fleet. The district has als
  • o taken over the Custodial services for Island Height District and we con
  • tinue to prepare and provide the lunches for Ocean Gate Schools. The dis
  • trict purchases its gas/diesel from the Township and also has an interloc
  • al agreement with the Township for our Refuse/recycling removal.
  • We participate in E-Rate, ACES, ACT and the BC BANC banking consortium.
  • We purchase supplies/materials through a cooperative bid using Educationa
  • l Data Services, the Ocean County Bid Portal, State Contract and bids hos
  • ted by MR ESC and MO ESC. The district has serveral transportation joint
  • ures w neighboring districts.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,462,541 (A)
Estimated Net Taxable Valuation (as of 02/28/2011)5,150,396,033 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5138 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,348,014 (D)
Estimated Net Taxable Valuation (as of 02/28/2011)5,150,396,033 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5504 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,462,541 (G)
Estimated Equalized Valuation (as of 03/01/2011)5,866,054,707 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4511 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,348,014 (J)
Estimated Equalized Valuation (as of 03/01/2011)5,866,054,707 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4833 (L)

 

Administrative Salaries
Employee Name: Laura Venter 
Job TitleBusiness Administrator 
Base Annual Salary132,926 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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 
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