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User Friendly Budgets
2011-2012

OCEAN - LAKEHURST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time349358378
spacing
Pupils on Roll - Special Full-Time788281
Private School Placements332
spacing
Pupils Sent to Other Districts-Reg Prog114117120
Pupils Sent to Other Dists-Spec Ed Prog384444
Pupils Received020
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 650,000 550,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,048,776 1,048,776 1,048,776
Tuition 10-1300 81,000 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 11,410 10,000 5,000
SUBTOTAL  1,141,186 1,058,776 1,053,776
Revenues from State Sources:
Extraordinary Aid 10-3131 37,244 0 0
Other State Aids 10-3XXX 120 0 0
Categorical Special Education Aid 10-3132 293,635 283,022 283,022
Equalization Aid 10-3176 4,293,488 5,337,116 5,337,116
Categorical Security Aid 10-3177 119,046 125,466 132,833
Adjustment Aid 10-3178 140,392 0 0
Categorical Transportation Aid 10-3121 201,479 0 77,012
SUBTOTAL  5,085,404 5,745,604 5,829,983
Revenues from Federal Sources:
IMPACT Aid 10-4100 740,604 600,000 550,000
Medicaid Reimbursement 10-4200 25,960 20,000 20,000
Equalization Aid - ARRA ESF 16-4520 945,466 0 0
Equalization Aid - ARRA GSF 17-4521 36,600 0 0
Education Jobs Fund 18-4522 0 0 204,380
SUBTOTAL  1,748,630 620,000 774,380
Actual Revenues (Over)/Under Expenditures  2,067 0 0
TOTAL OPERATING BUDGET  7,977,287 8,074,380 8,208,139
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 99,020 100,100 264,550
TOTAL REVENUES FROM STATE SOURCES  99,020 100,100 264,550
Revenues from Federal Sources:
Title I 20-4411-4416 94,357 115,327 98,028
Title II 20-4451-4455 0 11,684 9,931
I.D.E.A. Part B (Handicapped) 20-4420-4429 165,875 169,649 144,202
Other 20-4XXX 97,188 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  357,420 296,660 252,161
TOTAL GRANTS AND ENTITLEMENTS  456,440 396,760 516,711
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,378 0
Revenues from Local Sources:
Local Tax Levy 40-1210 0 97,511 98,015
Miscellaneous 40-1XXX 1,378 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,378 97,511 98,015
TOTAL LOCAL REPAYMENT OF DEBT  1,378 98,889 98,015
Actual Revenues (Over)/Under Expenditures  -1,378 0 0
TOTAL REPAYMENT OF DEBT  0 98,889 98,015
TOTAL REVENUES/SOURCES  8,433,727 8,570,029 8,822,865
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,433,727 8,570,029 8,822,865

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,997,3491,837,5621,787,068
Special Education 11-2XX-100-XXX638,173569,225529,592
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX10,51113,00013,000
Support Services:
Tuition 11-000-100-XXX2,359,0782,527,7972,691,757
Attendance and Social Work Services 11-000-211-XXX4,0854,2484,376
Health Services 11-000-213-XXX62,76164,89466,011
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217138,893144,00598,000
Child Study Teams 11-000-219-XXX242,715250,067251,109
Improvement of Instructional Services 11-000-221-XXX26,00021,16021,583
Educational Media Services - School Library 11-000-222-XXX3,9997,5367,536
Instructional Staff Training Services 11-000-223-XXX3,5246,0006,000
General Administration 11-000-230-XXX204,426211,485207,260
School Administration 11-000-240-XXX119,372129,520135,260
Central Svcs & Admin Info Technology 11-000-25X-XXX230,931234,161239,887
Operation and Maintenance of Plant Services 11-000-26X-XXX404,393443,040455,750
Student Transportation Services 11-000-270-XXX283,830312,500354,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,176,9541,224,9141,245,900
Food Services 11-000-310-XXX16,65100
Total Support Services Expenditures 5,277,6125,581,3275,784,929
TOTAL GENERAL CURRENT EXPENSE 7,923,6458,001,1148,114,589
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0027,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX5,40073,26666,550
TOTAL CAPITAL EXPENDITURES 5,40073,26693,550
Summer School:
Instruction 13-422-100-XXX48,24200
Total Summer School 48,24200
TOTAL SPECIAL SCHOOLS 48,24200
OPERATING BUDGET GRAND TOTAL 7,977,2878,074,3808,208,139
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX65,67876,786136,550
Support Services 20-218-200-XXX33,34223,314128,000
TOTAL PRESCHOOL EDUCATION AID 99,020100,100264,550
Other State Projects:
Total State Projects 99,020100,100264,550
Federal Projects:
Title I 20-XXX-XXX-XXX94,357115,32798,028
Title II 20-XXX-XXX-XXX011,6849,931
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX165,875169,649144,202
Other Special Projects 20-XXX-XXX-XXX97,18800
Total Federal Projects 357,420296,660252,161
TOTAL GRANTS AND ENTITLEMENTS 456,440396,760516,711
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX098,88998,015
TOTAL REPAYMENT OF DEBT 098,88998,015
Total Expenditures 8,433,7278,570,0298,822,865
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,433,7278,570,0298,822,865

 

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 Budget1,384,7321,382,665882,665332,665
  Repayment of Debt01,37800
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,56710,19912,26311,95711,618
Total Classroom Instruction7,4658,1147,7777,5847,328
Classroom-Salaries and Benefits7,2497,8887,4977,3116,998
Classroom-General Supplies and Textbooks113119142139189
Classroom-Purchased Services and Other103107137134141
Total Support Services1,3001,4411,5081,4711,406
Support Services-Salaries and Benefits1,1241,3801,3111,2791,121
Total Administrative Costs1,5761,6091,7321,6871,676
Administration-Salaries and Benefits1,3691,3831,4681,4311,438
Legal Costs021191820
Total Operations and Maintenance of Plant1,1181,0871,1881,1581,154
Operations & Maintenance of Plant-Salary & Ben.611652585571567
Total Food Services Costs3438000
Total Extracurricular Costs2524303028
Total Equipment Costs000059
Employee Benefits as a % of Salaries30.131.836.136.139.5

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
  • Possible Shared Superintendent wit Manchester
  • Borough of Lakehurst - Snow Plowing, Maintenance,refuse removal
  • Manchester - Transportation - Food Service

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)190,755,237 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5498 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,146,791 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)190,755,237 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6012 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (G)
Estimated Equalized Valuation (as of 10/01/2010)191,723,646 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5470 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,146,791 (J)
Estimated Equalized Valuation (as of 10/01/2010)191,723,646 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5981 (L)

 

Administrative Salaries
Employee Name: Barry Parliman 
Job TitleBusiness Administrator 
Base Annual Salary122,486 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/1912 
  Contracted Number of Annual Work Days251 
  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: 
Allowances
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: Carmen Davis 
Job TitlePrincipal 
Base Annual Salary91,800 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  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: 
Allowances
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: Clifford Barneman 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary90,465 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  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: 
Allowances1,500 
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 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