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User Friendly Budgets
2011-2012

OCEAN - CENTRAL REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5391,5351,558
Pupils on Roll Regular Shared-Time836565
spacing
Pupils on Roll - Special Full-Time339336338
Pupils on Roll - Special Shared-Time454140
Private School Placements202428
spacing
Pupils Sent to Other Districts-Reg Prog310
Pupils Sent to Other Dists-Spec Ed Prog1297
Pupils Received484
Pupils in State Facilities433

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,042,000 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 25,356,033 26,673,913 26,673,913
Tuition 10-1300 106,081 20,000 40,000
Transportation Fees from Other LEAs 10-1420-1440 0 98,000 130,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 50 50
Interest Earned on Maintenance Reserve 10-1XXX 0 100 100
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 499,917 18,850 165,000
SUBTOTAL  25,962,031 26,811,913 27,010,063
Revenues from State Sources:
Extraordinary Aid 10-3131 47,883 94,130 60,000
Other State Aids 10-3XXX 7,226 0 0
Categorical Special Education Aid 10-3132 1,064,869 1,001,189 1,001,189
Categorical Security Aid 10-3177 259,658 267,532 267,532
Adjustment Aid 10-3178 1,021,374 127,711 430,262
Categorical Transportation Aid 10-3121 1,082,646 1,068,140 1,068,140
SUBTOTAL  3,483,656 2,558,702 2,827,123
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 44,118 44,224 41,820
Education Jobs Fund 18-4522 0 0 131,752
SUBTOTAL  44,118 44,224 173,572
Adjustment for Prior Year Encumbrances  0 74,291 0
Actual Revenues (Over)/Under Expenditures  1,453,028 0 0
TOTAL OPERATING BUDGET  30,942,833 30,531,130 30,310,758
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 73,429 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 385,698 223,127 292,000
Title II 20-4451-4455 0 67,153 68,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 835,370 458,432 454,000
Other 20-4XXX 74,848 48,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,295,916 796,712 814,600
TOTAL GRANTS AND ENTITLEMENTS  1,369,345 796,712 814,600
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 30,718 62
Revenues from Local Sources:
Local Tax Levy 40-1210 1,122,604 1,102,344 1,311,872
Miscellaneous 40-1XXX 5,102 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,127,706 1,102,344 1,311,872
TOTAL LOCAL REPAYMENT OF DEBT  1,127,706 1,133,062 1,311,934
Actual Revenues (Over)/Under Expenditures  1,529 0 0
TOTAL REPAYMENT OF DEBT  1,129,235 1,133,062 1,311,934
TOTAL REVENUES/SOURCES  33,441,413 32,460,904 32,437,292
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,441,413 32,460,904 32,437,292

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,778,7907,516,5867,888,936
Special Education 11-2XX-100-XXX3,308,3833,191,6523,002,050
Basic Skills/Remedial 11-230-100-XXX52,53743,90047,300
Bilingual Education 11-240-100-XXX84,97379,05082,400
Vocational Programs - Local 11-3XX-100-XXX97,03446,29596,335
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX169,317153,049124,757
School Sponsored Athletics 11-402-100-XXX917,591938,790890,497
Support Services:
Tuition 11-000-100-XXX1,328,2681,661,2201,699,482
Attendance and Social Work Services 11-000-211-XXX144,850111,750158,439
Health Services 11-000-213-XXX283,254270,500215,485
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217105,531178,475180,800
Guidance 11-000-218-XXX894,674932,055897,143
Child Study Teams 11-000-219-XXX817,007669,010671,032
Improvement of Instructional Services 11-000-221-XXX461,030493,213382,410
Educational Media Services - School Library 11-000-222-XXX287,721224,272165,523
Instructional Staff Training Services 11-000-223-XXX1,8192,8424,042
General Administration 11-000-230-XXX1,046,923934,688740,275
School Administration 11-000-240-XXX1,051,176962,785970,839
Central Svcs & Admin Info Technology 11-000-25X-XXX613,193749,112712,427
Interest Earned on Maintenance Reserve 10-6060100100
Operation and Maintenance of Plant Services 11-000-26X-XXX3,685,3393,120,2522,936,577
Student Transportation Services 11-000-270-XXX2,018,7812,165,7061,877,564
Interest Earned on Current Expense Emergency Res 10-60705050
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,475,0165,915,4956,344,297
Total Support Services Expenditures 18,214,58218,391,37517,956,335
TOTAL GENERAL CURRENT EXPENSE 30,623,20730,360,84730,088,760
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X308,81454,000141,350
Facilities Acquisition and Construction Services 12-000-4XX-XXX082,93347,648
TOTAL CAPITAL EXPENDITURES 308,814137,933189,998
Summer School:
Instruction 13-422-100-XXX032,35032,000
Total Summer School 032,35032,000
Other Special Schools:
Instruction 13-4XX-100-XXX10,81200
Total Other Special Schools 10,81200
TOTAL SPECIAL SCHOOLS 10,81232,35032,000
OPERATING BUDGET GRAND TOTAL 30,942,83330,531,13030,310,758
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX73,42900
Federal Projects:
Title I 20-XXX-XXX-XXX385,698223,127292,000
Title II 20-XXX-XXX-XXX067,15368,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX835,370458,432454,000
Other Special Projects 20-XXX-XXX-XXX74,84848,0000
Total Federal Projects 1,295,916796,712814,600
TOTAL GRANTS AND ENTITLEMENTS 1,369,345796,712814,600
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,129,2351,133,0621,311,934
TOTAL REPAYMENT OF DEBT 1,129,2351,133,0621,311,934
Total Expenditures 33,441,41332,460,90432,437,292
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,441,41332,460,90432,437,292

 

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 Budget1,122,349747,909757,006457,006
  Repayment of Debt32,30930,780620
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve250,000251,208252,208253,208
      Adult Education Programs0000
      Maintenance Reserve721,77691,14891,24891,348
      Legal Reserve625,383301,09700
      Tuition Reserve0000
      Current Expense Emergency Reserve50,00050,00050,05050,100
  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 Cost12,89214,11613,59713,79113,606
Total Classroom Instruction7,0067,5257,3777,4777,662
Classroom-Salaries and Benefits6,8417,3387,2107,3047,458
Classroom-General Supplies and Textbooks143157129133168
Classroom-Purchased Services and Other2130393936
Total Support Services1,8751,9731,9161,9421,808
Support Services-Salaries and Benefits1,7771,8631,7561,7791,660
Total Administrative Costs1,6431,6811,6671,6881,549
Administration-Salaries and Benefits1,1411,2211,2371,2531,165
Legal Costs0178697062
Total Operations and Maintenance of Plant1,8422,1121,8051,8381,763
Operations & Maintenance of Plant-Salary & Ben.836903854865975
Total Food Services Costs00000
Total Extracurricular Costs591692698709667
Total Equipment Costs208160282873
Employee Benefits as a % of Salaries30.529.433.133.335.6

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
  • 1. Transportation jointures - Berkeley BOE, Barnegat BOE, Lacey BOE,
  • Manchester BOE, Pinelands BOE, Toms River BOE
  • 2. Child STudy Team services - Island Heights BOE
  • 3. Special Education Building - Berkeley Twp
  • 4.Garbage & Recycling services - Berkeley Twp
  • 5. Fuel for buses - Berkeley Twp
  • 6. Bus Yard - Berkeley Twp
  • 7. Graphic Art Services - Berkeley Twp
  • 8. Energy Consultant - Berkeley Twp and Seaside Park Boro
  • 9. Solar Consortium - Berkeley Twp, Seaside Park Boro, Ocean Gate Boro,
  • Island Heights BOE
  • 10. Special Education Busing - MOESC
  • 11. Electric & Natural Gas purchases - ACES Consortium
  • 12. Telecommunication Purchase - ACT Consortium
  • 13. Banking Services - Bergen County Banking Consortium
  • 14. Property Insurance - Monmouth Ocean Insurance Fund
  • 15. Medical Insurance - State School Benefits Plan
  • 16. Field Trips - Ocean Gate BOE and Island Heights BOE
  • 17. Food Service - Island Hts
  • 18.Bus maintenance services - Berkeley BOE
  • 19. Supplies purchasing - Middlesex ESC Consortium
  • 20. School supplies purchasing - ED Data Consortium

 

Estimated Tax Rate Information
BERKELEY TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,010,299 (A)
Estimated Net Taxable Valuation (as of 12/31/2010)5,181,066,605 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3476 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,896,079 (D)
Estimated Net Taxable Valuation (as of 12/31/2010)5,181,066,605 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3647 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,010,299 (G)
Estimated Equalized Valuation (as of 10/01/2010)5,899,809,262 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3053 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,896,079 (J)
Estimated Equalized Valuation (as of 10/01/2010)5,899,809,262 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3203 (L)
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ISLAND HEIGHTS
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,170,881 (A)
Estimated Net Taxable Valuation (as of 12/31/2010)352,696,500 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3320 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,228,467 (D)
Estimated Net Taxable Valuation (as of 12/31/2010)352,696,500 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3483 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,170,881 (G)
Estimated Equalized Valuation (as of 10/01/2010)418,373,706 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2799 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,228,467 (J)
Estimated Equalized Valuation (as of 10/01/2010)418,373,706 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2936 (L)
spacing
OCEAN GATE
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy910,383 (A)
Estimated Net Taxable Valuation (as of 12/31/2010)262,951,372 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3462 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy955,157 (D)
Estimated Net Taxable Valuation (as of 12/31/2010)262,951,372 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3632 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy910,383 (G)
Estimated Equalized Valuation (as of 10/01/2010)282,303,959 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3225 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy955,157 (J)
Estimated Equalized Valuation (as of 10/01/2010)282,303,959 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3383 (L)
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SEASIDE HEIGHTS
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,355,677 (A)
Estimated Net Taxable Valuation (as of 12/31/2010)869,403,032 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2710 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,471,533 (D)
Estimated Net Taxable Valuation (as of 12/31/2010)869,403,032 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2843 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,355,677 (G)
Estimated Equalized Valuation (as of 10/01/2010)833,655,896 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2826 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,471,533 (J)
Estimated Equalized Valuation (as of 10/01/2010)833,655,896 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2965 (L)
spacing
SEASIDE PARK
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,226,674 (A)
Estimated Net Taxable Valuation (as of 12/31/2010)1,161,459,700 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3639 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,434,549 (D)
Estimated Net Taxable Valuation (as of 12/31/2010)1,161,459,700 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3818 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,226,674 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,287,117,033 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3284 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,434,549 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,287,117,033 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3445 (L)

 

Administrative Salaries
Employee Name: Kevin O'Shea 
Job TitleBusiness Administrator 
Base Annual Salary108,650 
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 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,200 
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 ContractUpon retirement as per state law 
   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: Samuel Pepe 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary80,000 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,360 
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 ContractUpon retirement as per state law 
   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: Tom Parlapanides 
Job TitleSuperintendent 
Base Annual Salary150,000 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,500 
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 ContractUpon retirement as per state law 
   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