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User Friendly Budgets
2011-2012

OCEAN - LITTLE EGG HARBOR TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,6151,6091,641
spacing
Pupils on Roll - Special Full-Time221224240
Pupils on Roll - Special Shared-Time120
Private School Placements350
spacing
Pupils Sent to Contracted Preschool Prog262630
Pupils Sent to Other Districts-Reg Prog250
Pupils Sent to Other Dists-Spec Ed Prog125
Pupils Received120

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 699,309 262,560
Transfers from Other Funds 10-5200 2,152 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,080,824 10,184,057 10,387,738
Tuition 10-1300 61,630 65,000 0
Interest Earned on Current Expense Emergency Res 10-1XXX 200 0 200
Interest Earned on Capital Reserve Funds 10-1XXX 500 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 76,419 83,000 183,000
SUBTOTAL  10,219,573 10,333,057 10,571,938
Revenues from State Sources:
Extraordinary Aid 10-3131 362,118 369,256 369,256
Other State Aids 10-3XXX 6,262 0 0
Categorical Special Education Aid 10-3132 799,536 795,998 795,998
Equalization Aid 10-3176 4,936,052 6,037,820 6,037,820
Categorical Security Aid 10-3177 298,795 332,167 332,167
Adjustment Aid 10-3178 1,335,519 888,545 1,107,234
Categorical Transportation Aid 10-3121 981,484 1,020,960 1,020,960
SUBTOTAL  8,719,766 9,444,746 9,663,435
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 46,045 35,112 35,577
Equalization Aid - ARRA ESF 16-4520 1,053,380 0 0
Equalization Aid - ARRA GSF 17-4521 40,778 0 0
Education Jobs Fund 18-4522 0 0 336,964
SUBTOTAL  1,140,203 35,112 372,541
Adjustment for Prior Year Encumbrances  0 22,624 0
Actual Revenues (Over)/Under Expenditures  1,163,770 0 0
TOTAL OPERATING BUDGET  21,245,464 20,534,848 20,870,474
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,562 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 546,748
Preschool Education Aid 20-3218 3,093,659 4,643,683 4,020,030
TOTAL REVENUES FROM STATE SOURCES  3,093,659 4,643,683 4,566,778
Revenues from Federal Sources:
Title I 20-4411-4416 501,369 349,177 280,997
Title II 20-4451-4455 0 91,786 70,227
Title IV 20-4471-4474 0 3,895 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 591,263 674,605 351,214
Other 20-4XXX 96,688 26,962 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,189,320 1,146,425 702,438
Transfers from Operating Budget-PreK 20-5200 0 0 44,820
TOTAL GRANTS AND ENTITLEMENTS  4,288,541 5,790,108 5,314,036
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 608 254
Revenues from Local Sources:
Local Tax Levy 40-1210 1,116,991 1,349,781 1,324,548
Miscellaneous 40-1XXX 254 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,117,245 1,349,781 1,324,548
Revenues from State Sources:
Debt Service Aid Type II 40-3160 843,032 702,919 706,981
TOTAL LOCAL REPAYMENT OF DEBT  1,960,277 2,053,308 2,031,783
Actual Revenues (Over)/Under Expenditures  24,746 0 0
TOTAL REPAYMENT OF DEBT  1,985,023 2,053,308 2,031,783
TOTAL REVENUES/SOURCES  27,519,028 28,378,264 28,216,293
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 0 44,820
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,519,028 28,378,264 28,171,473

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,820,4045,411,2845,301,099
Special Education 11-2XX-100-XXX2,410,6022,402,3152,330,054
Basic Skills/Remedial 11-230-100-XXX318,270288,256299,259
Bilingual Education 11-240-100-XXX64,02166,62770,493
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,8338,0001,500
Other Supplemental/At-Risk Programs 11-424-XXX-XXX049,39657,510
Support Services:
Tuition 11-000-100-XXX70,722105,852218,135
Attendance and Social Work Services 11-000-211-XXX37,90841,00642,850
Health Services 11-000-213-XXX230,122207,894142,345
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217770,179796,363936,207
Guidance 11-000-218-XXX154,95823,15023,150
Child Study Teams 11-000-219-XXX412,608392,724383,053
Improvement of Instructional Services 11-000-221-XXX431,265443,790464,522
Educational Media Services - School Library 11-000-222-XXX305,962256,067186,610
Instructional Staff Training Services 11-000-223-XXX136,86258,97121,200
General Administration 11-000-230-XXX604,766533,331624,957
School Administration 11-000-240-XXX695,477563,005505,606
Central Svcs & Admin Info Technology 11-000-25X-XXX607,868551,360515,860
Operation and Maintenance of Plant Services 11-000-26X-XXX1,932,4901,515,0561,562,748
Student Transportation Services 11-000-270-XXX1,429,5021,480,2221,467,187
Interest Earned on Current Expense Emergency Res 10-60700200
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,721,4425,338,8315,714,726
Total Support Services Expenditures 12,542,13112,307,62212,809,156
TOTAL GENERAL CURRENT EXPENSE 21,165,26120,533,50020,869,271
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X80,20300
Facilities Acquisition and Construction Services 12-000-4XX-XXX0348203
TOTAL CAPITAL EXPENDITURES 80,2031,3481,203
OPERATING BUDGET GRAND TOTAL 21,245,46420,534,84820,870,474
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,56200
Preschool Education Aid:
Instruction 20-218-100-XXX1,523,1392,021,5721,903,280
Support Services 20-218-200-XXX1,570,5202,622,1112,708,318
TOTAL PRESCHOOL EDUCATION AID 3,093,6594,643,6834,611,598
Other State Projects:
Total State Projects 3,093,6594,643,6834,611,598
Federal Projects:
Title I 20-XXX-XXX-XXX501,369349,177280,997
Title II 20-XXX-XXX-XXX091,78670,227
Title IV 20-XXX-XXX-XXX03,8950
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX591,263674,605351,214
Other Special Projects 20-XXX-XXX-XXX96,68826,9620
Total Federal Projects 1,189,3201,146,425702,438
TOTAL GRANTS AND ENTITLEMENTS 4,288,5415,790,1085,314,036
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,985,0232,053,3082,031,783
TOTAL REPAYMENT OF DEBT 1,985,0232,053,3082,031,783
Total Expenditures 27,519,02828,378,26428,216,293
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-9300044,820
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,519,02828,378,26428,171,473

 

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 Budget792,140451,281668,841406,281
  Repayment of Debt25,6088622540
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve53,79254,29255,29256,292
      Adult Education Programs0000
      Maintenance Reserve0045,00045,000
      Legal Reserve1,493,036699,30900
      Tuition Reserve0000
      Current Expense Emergency Reserve37,29337,49337,49337,693
  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 Cost11,65311,77512,37812,74412,531
Total Classroom Instruction7,1177,4957,7557,9587,779
Classroom-Salaries and Benefits6,7717,2027,5357,7277,655
Classroom-General Supplies and Textbooks26617018719499
Classroom-Purchased Services and Other80123333726
Total Support Services2,0192,2332,4802,5332,500
Support Services-Salaries and Benefits1,8851,8661,9772,0772,030
Total Administrative Costs1,3971,3381,1791,2141,196
Administration-Salaries and Benefits1,1321,0881,0001,028979
Legal Costs044232424
Total Operations and Maintenance of Plant1,0871,2679441,0181,039
Operations & Maintenance of Plant-Salary & Ben.609775608625634
Total Food Services Costs00000
Total Extracurricular Costs197661
Total Equipment Costs8644000
Employee Benefits as a % of Salaries3737.543.944.448.7

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
  • The district is involved with various shared service and cooperative
  • purchasing initiatives.In addition, the district continually seeks
  • additional shared service arrangements. The district participates in
  • the following agreements:
  • 1.LEH Township-security cameras, School Resource Officers, Safe Routes
  • to Schools Grant, recycling pick-up and snow removal.
  • 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 highway
  • warning lights.
  • 6.ACT - joint bid for telephone/internet service.
  • 7.ACES - joint bid for electric and natural gas service.
  • 8.Ed Data -joint bid for educational/office supplies and skilled trade
  • services.
  • 9.SAIF - purchasing of insurances through consortium, professional
  • development services.
  • 10.Pinelands Regional SD - jointure for district transportation.
  • 11.Bergen County Banking Consortium(BCBC) - consortium for all district
  • banking services (Bergen and Ocean Counties).
  • 12.Stafford SD - Title III consortium.
  • 13.ETTC - Stockton College for various services including professional
  • development and strategic planning.
  • 14.County of Ocean - AVA- audio visual and educational software, includ-
  • ing STARLAB.
  • 15.Local Area Districts - sending/recieving contracts for special
  • education students.
  • 16.Jackson Twp SD - various joint professional development activities.
  • 17.Middlesex Regional Consortium - custodial, technology and instruct-
  • ional supplies.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,387,738 (A)
Estimated Net Taxable Valuation (as of 02/20/2011)2,955,844,831 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3514 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,712,286 (D)
Estimated Net Taxable Valuation (as of 02/20/2011)2,955,844,831 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3962 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,387,738 (G)
Estimated Equalized Valuation (as of 02/20/2011)2,859,250,720 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3633 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,712,286 (J)
Estimated Equalized Valuation (as of 02/20/2011)2,859,250,720 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4096 (L)

 

Administrative Salaries
Employee Name: Carol Saker 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary109,178 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,924 
Bonuses
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount9,728 
  Description of: 
   Buyback of Sick Days at the End of ContractUnused days at per diem rate 
   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 Salary164,248 
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 25 
  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: 
Allowances7,812 
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 
Employee Name: Lynn Coates 
Job TitleBusiness Administrator 
Base Annual Salary116,637 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,400 
Bonuses
Stipends2,000 
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