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User Friendly Budgets
2012-13

OCEAN - BERKELEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,7201,7131,727
spacing
Pupils on Roll - Special Full-Time297307332
Private School Placements1379
spacing
Pupils Sent to Other Dists-Spec Ed Prog234
Pupils Received010
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 450,000 1,128,548
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 550,000 0
Withdrawal from Maint. Reserve 10-310 0 0 600,000
Revenues from Local Sources:
Local Tax Levy 10-1210 26,681,262 26,462,541 26,456,346
Tuition 10-1300 269,965 0 0
Interest Earned on Current Expense Emergency Res 10-1XXX 1,634 100 100
Interest Earned on Maintenance Reserve 10-1XXX 962 0 100
Interest Earned on Capital Reserve Funds 10-1XXX 4,211 0 100
Other Restricted Miscellaneous Revenues 10-1XXX 36,664 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 52,650 32,325 263,196
SUBTOTAL  27,047,348 26,494,966 26,719,842
Revenues from State Sources:
Extraordinary Aid 10-3131 140,137 0 0
Other State Aids 10-3XXX 8,700 0 0
Categorical Special Education Aid 10-3132 1,043,642 1,043,642 1,112,544
Categorical Security Aid 10-3177 275,626 275,626 284,285
Adjustment Aid 10-3178 0 0 86,638
Categorical Transportation Aid 10-3121 228,810 513,362 768,095
SUBTOTAL  1,696,915 1,832,630 2,251,562
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 35,342 39,381 37,987
SUBTOTAL  71,245 101,878 37,987
Adjustment for Prior Year Encumbrances  0 1,210,813 0
Actual Revenues (Over)/Under Expenditures  -817,532 0 0
TOTAL OPERATING BUDGET  27,997,976 30,640,287 30,737,939
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 55,072 26,445 0
Revenues from Federal Sources:
Title I 20-4411-4416 334,187 254,836 216,610
Title II 20-4451-4455 70,953 66,254 56,315
Title III 20-4491-4494 3,200 0 0
Title IV 20-4471-4474 118 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 743,552 427,825 363,651
Other 20-4XXX 0 85,674 21,097
TOTAL REVENUES FROM FEDERAL SOURCES  1,152,010 834,589 657,673
TOTAL GRANTS AND ENTITLEMENTS  1,207,082 861,034 657,673
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,856,718 1,885,473 1,890,425
TOTAL REVENUES FROM LOCAL SOURCES  1,856,718 1,885,473 1,890,425
TOTAL LOCAL REPAYMENT OF DEBT  1,856,718 1,885,473 1,890,425
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  1,856,720 1,885,473 1,890,425
TOTAL REVENUES/SOURCES  31,061,778 33,386,794 33,286,037
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  31,061,778 33,386,794 33,286,037

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,347,4157,433,7527,665,724
Special Education 11-2XX-100-XXX2,738,3772,768,4812,944,786
Basic Skills/Remedial 11-230-100-XXX883,083963,327985,796
Bilingual Education 11-240-100-XXX57,70060,56262,433
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX34,6768,8208,875
Other Instructional Programs 11-4XX-100-XXX28,53200
Before/After School Programs 11-421-XXX-XXX030,25630,317
Support Services:
Tuition 11-000-100-XXX534,653657,959611,516
Attendance and Social Work Services 11-000-211-XXX2,3002,3002,300
Health Services 11-000-213-XXX254,184279,174272,283
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217759,495883,801899,036
Guidance 11-000-218-XXX280,366294,463299,683
Child Study Teams 11-000-219-XXX644,200718,471732,713
Improvement of Instructional Services 11-000-221-XXX172,489176,467208,612
Educational Media Services - School Library 11-000-222-XXX384,718388,145390,048
Instructional Staff Training Services 11-000-223-XXX5,22423,66719,500
General Administration 11-000-230-XXX575,794814,597780,225
School Administration 11-000-240-XXX1,092,8821,158,8971,173,142
Central Svcs & Admin Info Technology 11-000-25X-XXX556,502702,318645,174
Interest Earned on Maintenance Reserve 10-60600100
Operation and Maintenance of Plant Services 11-000-26X-XXX3,236,0953,778,8483,274,981
Student Transportation Services 11-000-270-XXX1,571,4111,675,7181,743,964
Interest Earned on Current Expense Emergency Res 10-6070100100
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,696,5796,364,4936,606,690
Total Support Services Expenditures 15,766,89217,919,31817,659,867
TOTAL GENERAL CURRENT EXPENSE 26,856,67529,184,61629,357,998
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400100
Equipment 12-XXX-XXX-73X798,254828,226106,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX343,047627,4451,273,041
TOTAL CAPITAL EXPENDITURES 1,141,3011,455,6711,379,941
OPERATING BUDGET GRAND TOTAL 27,997,97630,640,28730,737,939
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX55,07226,4450
Federal Projects:
Title I 20-XXX-XXX-XXX334,187254,836216,610
Title II 20-XXX-XXX-XXX70,95366,25456,315
Title III 20-XXX-XXX-XXX3,20000
Title IV 20-XXX-XXX-XXX11800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX743,552427,825363,651
Other Special Projects 20-XXX-XXX-XXX085,67421,097
Total Federal Projects 1,152,010834,589657,673
TOTAL GRANTS AND ENTITLEMENTS 1,207,082861,034657,673
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,856,7201,885,4731,890,425
TOTAL REPAYMENT OF DEBT 1,856,7201,885,4731,890,425
Total Expenditures 31,061,77833,386,79433,286,037
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 31,061,77833,386,79433,286,037

 

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 Budget877,776708,797993,349708,797
  Repayment of Debt2000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve664,239768,450218,450218,550
      Adult Education Programs0000
      Maintenance Reserve663,208650,024650,02450,124
      Legal Reserve576,0121,293,996843,9960
      Tuition Reserve0000
      Current Expense Emergency Reserve257,857259,491259,591259,691
  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 Cost12,05912,16012,78413,28813,106
Total Classroom Instruction7,1447,1697,4717,4757,635
Classroom-Salaries and Benefits6,7646,8067,0646,9837,108
Classroom-General Supplies and Textbooks340333386458492
Classroom-Purchased Services and Other4131223435
Total Support Services1,6871,6381,7801,8451,846
Support Services-Salaries and Benefits1,6201,6011,7011,7431,722
Total Administrative Costs1,2961,3641,5871,6641,607
Administration-Salaries and Benefits9921,0621,2471,2621,283
Legal Costs032303534
Total Operations and Maintenance of Plant1,7791,7921,7382,1031,825
Operations & Maintenance of Plant-Salary & Ben.722791817853850
Board Contribution to Food Services00000
Total Extracurricular Costs523556
Total Equipment Costs36639223441052
Employee Benefits as a % of Salaries29.934.33937.538

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
  • In the current year the District has taken over the Child Study Team Serv
  • ices for Island Heights District. We have also entered into a shared ser
  • vice with neighboring Central regional District for messenger services.
  • ongoing from previous years: we maintain the bus fleet for central regio
  • nal, prepare and provide lunches for ocean gate School, purchase gas/dies
  • el fuel from the township,interlocal agreemnet with the Township for refu
  • se/recycling removal, snow plowing, sanding/salting. We participate in E
  • -Rate, ACES, ACT. We purchase thru various coops such as MRESC, EDS, WYS
  • CA. We purchase insurance with NJSBAIG. We have several transportation
  • jointures w neighboring districts.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,456,346 (A)
Estimated Net Taxable Valuation (as of 12/31/2011)5,120,333,460 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5167 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,346,771 (D)
Estimated Net Taxable Valuation (as of 12/31/2011)5,120,333,460 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5536 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,456,346 (G)
Estimated Equalized Valuation (as of 10/01/2011)5,584,466,035 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4737 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,346,771 (J)
Estimated Equalized Valuation (as of 10/01/2011)5,584,466,035 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5076 (L)

 

Administrative Salaries
Employee Name: Joseph Vicari 
Job TitleSuperintendent 
Base Annual Salary18,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Daysper diem rate 
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 ContractNo post retirment benes available 
   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: Laura Venter 
Job TitleBusiness Administrator 
Base Annual Salary130,702 
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 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
Bonuses4,750 
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 ContractSick day buy out at retirement 
   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