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User Friendly Budgets
2012-13

OCEAN - BARNEGAT TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,7642,7272,749
Pupils on Roll Regular Shared-Time283632
spacing
Pupils on Roll - Special Full-Time451430431
Pupils on Roll - Special Shared-Time424642
Private School Placements231923
spacing
Pupils Sent to Other Districts-Reg Prog110
Pupils Sent to Other Dists-Spec Ed Prog1286
Pupils Received160
Pupils in State Facilities733

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,914,742
Withdrawal from Cap Res-for Local Share 10-307 0 0 880,000
Transfers from Other Funds 10-5200 1,053 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,379,687 26,379,687 25,696,073
Interest Earned on Maintenance Reserve 10-1XXX 6,981 3,000 1,000
Interest Earned on Capital Reserve Funds 10-1XXX 9,324 2,250 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 178,562 142,447 85,000
SUBTOTAL  26,574,554 26,527,384 25,783,573
Revenues from State Sources:
Extraordinary Aid 10-3131 208,391 175,000 200,000
Other State Aids 10-3XXX 102,817 0 0
Categorical Special Education Aid 10-3132 1,744,120 1,744,120 1,824,872
Equalization Aid 10-3176 17,017,934 17,953,001 17,743,285
Categorical Security Aid 10-3177 0 0 92,366
Categorical Transportation Aid 10-3121 0 0 182,291
SUBTOTAL  19,073,262 19,872,121 20,042,814
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,932 44,260 14,637
SUBTOTAL  58,574 715,693 14,637
Adjustment for Prior Year Encumbrances  0 460,802 0
Actual Revenues (Over)/Under Expenditures  -1,747,525 0 0
TOTAL OPERATING BUDGET  43,959,918 47,576,000 48,635,766
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,185 8,768 0
Revenues from Federal Sources:
Title I 20-4411-4416 381,050 450,646 370,000
Title II 20-4451-4455 115,134 94,916 80,000
Title III 20-4491-4494 2,934 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 742,157 818,091 700,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,241,275 1,363,653 1,150,000
TOTAL GRANTS AND ENTITLEMENTS  1,275,460 1,372,421 1,150,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,319,468 2,321,440 2,542,367
TOTAL REVENUES FROM LOCAL SOURCES  2,319,468 2,321,440 2,542,367
Revenues from State Sources:
Debt Service Aid Type II 40-3160 546,800 538,550 322,469
TOTAL LOCAL REPAYMENT OF DEBT  2,866,268 2,859,990 2,864,836
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  2,866,269 2,859,990 2,864,836
TOTAL REVENUES/SOURCES  48,101,647 51,808,411 52,650,602
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  48,101,647 51,808,411 52,650,602

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,941,36614,035,74914,556,047
Special Education 11-2XX-100-XXX3,877,1904,278,4774,204,774
Basic Skills/Remedial 11-230-100-XXX796,307779,167947,513
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX176,419236,021267,200
School Sponsored Athletics 11-402-100-XXX745,336831,717854,270
Other Instructional Programs 11-4XX-100-XXX52416,0509,400
Community Services Programs/Operations 11-800-330-XXX09,0000
Support Services:
Tuition 11-000-100-XXX1,203,1941,394,3471,579,600
Attendance and Social Work Services 11-000-211-XXX82,11784,600115,849
Health Services 11-000-213-XXX433,081381,642465,836
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217341,716334,435378,075
Guidance 11-000-218-XXX749,291887,554881,956
Child Study Teams 11-000-219-XXX1,300,2091,427,6901,480,808
Improvement of Instructional Services 11-000-221-XXX632,997727,402852,893
Educational Media Services - School Library 11-000-222-XXX312,069336,168353,575
Instructional Staff Training Services 11-000-223-XXX5,89527,59559,595
General Administration 11-000-230-XXX690,219747,580631,776
School Administration 11-000-240-XXX1,429,6391,594,3591,480,761
Central Svcs & Admin Info Technology 11-000-25X-XXX608,439716,940695,549
Deposit to Maintenance Reserve 10-606400,00000
Interest Earned on Maintenance Reserve 10-6066,9813,0001,000
Operation and Maintenance of Plant Services 11-000-26X-XXX4,447,1535,450,8384,519,192
Student Transportation Services 11-000-270-XXX2,432,1772,786,9112,500,828
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,030,4649,625,1629,808,000
Total Support Services Expenditures 23,698,66026,523,22325,804,293
TOTAL GENERAL CURRENT EXPENSE 42,642,78346,712,40446,644,497
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604400,00000
Interest Earned on Capital Reserve 10-6048,1622,2501,500
Equipment 12-XXX-XXX-73X77,226173,243104,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX831,747688,1031,885,269
TOTAL CAPITAL EXPENDITURES 1,317,135863,5961,991,269
OPERATING BUDGET GRAND TOTAL 43,959,91847,576,00048,635,766
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,1858,7680
Federal Projects:
Title I 20-XXX-XXX-XXX381,050450,646370,000
Title II 20-XXX-XXX-XXX115,13494,91680,000
Title III 20-XXX-XXX-XXX2,93400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX742,157818,091700,000
Total Federal Projects 1,241,2751,363,6531,150,000
TOTAL GRANTS AND ENTITLEMENTS 1,275,4601,372,4211,150,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,866,2692,859,9902,864,836
TOTAL REPAYMENT OF DEBT 2,866,2692,859,9902,864,836
Total Expenditures 48,101,64751,808,41152,650,602
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 48,101,64751,808,41152,650,602

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget917,535912,4161,379,949912,416
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve619,6621,027,8241,032,324153,824
      Adult Education Programs0000
      Maintenance Reserve500,000906,981412,981413,981
      Legal Reserve01,447,2091,447,2090
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,49911,54212,64013,12113,057
Total Classroom Instruction7,3837,0287,6397,7337,936
Classroom-Salaries and Benefits6,7896,5277,0017,0067,293
Classroom-General Supplies and Textbooks294218342394359
Classroom-Purchased Services and Other299284296333284
Total Support Services1,6431,5401,7061,7031,830
Support Services-Salaries and Benefits1,5161,4321,5491,5431,629
Total Administrative Costs1,0781,0561,0891,2011,101
Administration-Salaries and Benefits904882915981927
Legal Costs033343331
Total Operations and Maintenance of Plant1,7771,5591,6521,9231,625
Operations & Maintenance of Plant-Salary & Ben.902788842871888
Board Contribution to Food Services00000
Total Extracurricular Costs430351408413431
Total Equipment Costs10724195432
Employee Benefits as a % of Salaries34.935.439.235.634.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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. Member Joint Insurance Fund - School Alliance Insurance Fund (SAIF)
  • 2. Gas/diesel joint purchases with Barnegat Twp and Stafford Twp
  • 3. ACES jointure for electric power purchases
  • 4. ACES jointure for natural gas heating purchases,.
  • 5. Alliance for Competitive Telecommunications (ACT) for telecomm svcs
  • 6. Transportation jointures with MOESC for special education routes
  • 7. VoTech transport jointure with Central, Lacey, Pineland, Manchester
  • 8. Joint creation/participation special educ programs in Ocean County
  • 9. Joint recycling pickup with Barnegat Township
  • 10. Joint paving projects with Barnegat Twp and Ocean Cty DPW
  • 11. Shared snow removal agreement with Barnegat Township
  • 12. Participation in E-Rate telecomm Fed reimbursement program
  • 13. Share OT and PT therapy services with other school districts
  • 14. Shared recreation/sports facilities & fields with Barnegat Township
  • 15. Expanded participation in Ed Data services including trades
  • 16. Joined Middlesex Regional purchasing consortium for bid access

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,698,886 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,234,880,349 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1499 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,130,789 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,234,880,349 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2587 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,698,886 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,437,961,642 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0541 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,130,789 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,437,961,642 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1539 (L)

 

Administrative Salaries
Employee Name: Dean Allison 
Job TitleBusiness Administrator 
Base Annual Salary106,901 
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 Days260 
  Contracted Number of Annual Vacation Days 15 
  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 21 
  Description of Other Contracted Non-working Days12 holidays; spring&winter brk 
Benefits: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,878 
  Retirement Plans
Contractual Post-Employment Benefits Amount20,000 
  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: Karen Wood 
Job TitleSuperintendent 
Base Annual Salary135,000 
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 Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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 21 
  Description of Other Contracted Non-working Days12 holidays; spring&winter brk 
Benefits: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other14,408 
  Retirement Plans
Contractual Post-Employment Benefits Amount20,000 
  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