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User Friendly Budgets
2012-13

OCEAN - LACEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,8713,7463,719
Pupils on Roll Regular Shared-Time676362
spacing
Pupils on Roll - Special Full-Time759794790
Pupils on Roll - Special Shared-Time343634
Private School Placements263136
spacing
Pupils Sent to Other Districts-Reg Prog102
Pupils Sent to Other Dists-Spec Ed Prog675
Pupils Received110
Pupils in State Facilities777

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,200,000 1,800,000
Revenues from Local Sources:
Local Tax Levy 10-1210 38,379,406 39,413,121 40,090,630
Tuition 10-1300 71,270 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,422,246 1,200,000 1,200,000
SUBTOTAL  39,872,922 40,613,121 41,290,630
Revenues from State Sources:
Extraordinary Aid 10-3131 172,582 0 0
Other State Aids 10-3XXX 72,962 0 0
Categorical Special Education Aid 10-3132 2,352,617 2,352,617 2,473,933
Equalization Aid 10-3176 17,202,628 17,815,116 17,692,202
Categorical Security Aid 10-3177 0 0 470,686
Adjustment Aid 10-3178 0 0 79,895
Categorical Transportation Aid 10-3121 0 0 342,986
SUBTOTAL  19,800,789 20,167,733 21,059,702
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,750 57,852 66,565
SUBTOTAL  24,462 432,852 66,565
Adjustment for Prior Year Encumbrances  0 2,228,526 0
Actual Revenues (Over)/Under Expenditures  -2,104,303 0 0
TOTAL OPERATING BUDGET  57,593,870 64,642,232 64,216,897
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 71,220 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 844 0 0
TOTAL REVENUES FROM STATE SOURCES  844 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 680,834 425,000 425,000
Title II 20-4451-4455 177,145 0 0
Title III 20-4491-4494 10,722 0 0
Title IV 20-4471-4474 2,908 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,007,789 915,300 929,300
Other 20-4XXX 30,315 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,909,713 1,340,300 1,354,300
TOTAL GRANTS AND ENTITLEMENTS  2,981,777 1,340,300 1,354,300
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,280,000 2,750,000
Transfers from Other Funds 40-5200 2,230,000 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,651,730 628,680 1,103,479
TOTAL REVENUES FROM LOCAL SOURCES  1,651,730 628,680 1,103,479
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,183,869 1,204,108 1,174,659
TOTAL LOCAL REPAYMENT OF DEBT  5,065,599 5,112,788 5,028,138
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  5,065,598 5,112,788 5,028,138
TOTAL REVENUES/SOURCES  65,641,245 71,095,320 70,599,335
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  65,641,245 71,095,320 70,599,335

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,380,55321,774,10120,952,022
Special Education 11-2XX-100-XXX5,735,4726,278,1366,578,264
Bilingual Education 11-240-100-XXX115,642144,469152,654
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX361,192354,484388,716
School Sponsored Athletics 11-402-100-XXX886,917937,662953,190
Support Services:
Tuition 11-000-100-XXX1,406,7111,572,3702,340,565
Attendance and Social Work Services 11-000-211-XXX228,199241,454242,223
Health Services 11-000-213-XXX580,154619,172598,896
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217541,764594,022479,364
Guidance 11-000-218-XXX1,273,1101,339,6701,291,142
Child Study Teams 11-000-219-XXX1,064,1341,159,4981,163,459
Improvement of Instructional Services 11-000-221-XXX1,066,3461,214,0231,149,935
Educational Media Services - School Library 11-000-222-XXX539,690517,410459,080
Instructional Staff Training Services 11-000-223-XXX14,87037,15082,500
General Administration 11-000-230-XXX1,106,6041,097,640948,136
School Administration 11-000-240-XXX1,371,0731,413,3771,451,318
Central Svcs & Admin Info Technology 11-000-25X-XXX498,371538,894538,260
Operation and Maintenance of Plant Services 11-000-26X-XXX5,310,5586,232,4076,292,438
Student Transportation Services 11-000-270-XXX2,468,1232,821,5652,742,533
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,262,20315,195,01814,923,320
Total Support Services Expenditures 30,731,91034,593,67034,703,169
TOTAL GENERAL CURRENT EXPENSE 57,211,68664,082,52263,728,015
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X251,073483,463384,240
Facilities Acquisition and Construction Services 12-000-4XX-XXX131,11176,247104,642
TOTAL CAPITAL EXPENDITURES 382,184559,710488,882
OPERATING BUDGET GRAND TOTAL 57,593,87064,642,23264,216,897
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX71,22000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX84400
Total State Projects 84400
Federal Projects:
Title I 20-XXX-XXX-XXX680,834425,000425,000
Title II 20-XXX-XXX-XXX177,14500
Title III 20-XXX-XXX-XXX10,72200
Title IV 20-XXX-XXX-XXX2,90800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,007,789915,300929,300
Other Special Projects 20-XXX-XXX-XXX30,31500
Total Federal Projects 2,909,7131,340,3001,354,300
TOTAL GRANTS AND ENTITLEMENTS 2,981,7771,340,3001,354,300
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,065,5985,112,7885,028,138
TOTAL REPAYMENT OF DEBT 5,065,5985,112,7885,028,138
Total Expenditures 65,641,24571,095,32070,599,335
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 65,641,24571,095,32070,599,335

 

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 Budget905,4572,602,3392,402,339843,695
  Repayment of Debt012,750,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,078,999241,356241,3560
      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 Cost11,83311,41512,25213,00512,869
Total Classroom Instruction7,5747,2617,7978,3098,232
Classroom-Salaries and Benefits7,1097,0007,4717,8117,820
Classroom-General Supplies and Textbooks334145201368270
Classroom-Purchased Services and Other130115126131142
Total Support Services1,5641,5031,5931,6781,598
Support Services-Salaries and Benefits1,4531,3791,4761,5551,443
Total Administrative Costs847826822874848
Administration-Salaries and Benefits691710710755739
Legal Costs054553434
Total Operations and Maintenance of Plant1,3901,3721,5531,6421,677
Operations & Maintenance of Plant-Salary & Ben.8978869901,0231,075
Board Contribution to Food Services00000
Total Extracurricular Costs361349359371389
Total Equipment Costs68545410584
Employee Benefits as a % of Salaries31.836.239.438.438.1

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 Lacey Twp-Use of Twp Fueling Facility
  • 2 Lacey Twp-Gasoline/Diesal Fuel Coop
  • 3 Lacey Twp-Road Salt Coop
  • 4 Lacey Twp-Use of Twp Public Works Paving Dept
  • 5 Lacey Twp-Use of Twp Building for School Alternative Program
  • 6 Lacey Twp-Use of School Fields for Twp Recreation Little League
  • 7 Lacey Twp-Use of School Fields for Twp Recreation Soccer
  • 8 Lacey Twp-Use of School Gyms for Twp Recreation Basketball
  • 9 Lacey Twp-Use of School Buses for Twp Recreation Summer Program
  • 10 Lacey Twp-Use of Twp site for School Bus Compound
  • 11 Lacey Twp-Schools included in Twp Trash/Recycling Contract
  • 12 Lacey Twp-Use of Schools for Summer Recreation Program
  • 13 Lacey Twp-Use of Twp Fields for HS Girls Softball
  • 14 Lacey Twp-Use of Twp Fields for HS Boys Baseball
  • 15 Lacey Twp-Use of Twp Fields for HS Girls Soccer
  • 16 Lacey Twp-Use of Twp Fields for HS Boys Soccer
  • 17 Lacey Twp-Use of School Gyms for Twp Recreation Girls Software
  • 18 Lacey Twp-Use of Schools for Recreation Program Sign-ups
  • 19 Lacey Twp-Use of School Gyms for Twp Recreation Little League
  • 20 Lacey Twp-Use of School Gyms for Twp Recreation Lacrosse
  • 21 Lacey Twp MUA-Use of Lacey Twp MUA Building for School Transp Office
  • 22 Lacey Twp MUA-Use of Lacey Twp MUA Garage for School Bus Repair
  • 23 Lacey Twp BOE-Coop Cafeteria Supply Bid with Ocean Twp BOE
  • 24 Lacey Twp BOE-Coop Cafeteria Supply Bid with Tuckerton BOE
  • 25 MOESC-Transportation Coop
  • 26 MOESC-Natural Gas Coop
  • 27 MOESC-Calculator Coop
  • 28 NJSBAIG-Insurance Coop
  • 29 NJASBO-ACT Telecommunication Coop
  • 30 NJSBA-ACES Energy Coop
  • 31 Central Reg BOE-Joint Transportation
  • 32 Manchester BOE-Joint Transportation
  • 33 Barnegat BOE-Joint Transportation
  • 34 Pinelands BOE-Joint Transportation
  • 35 Toms River BOE-Joint Transportation
  • 36 Educational Data Services-School Supplies/Equipment Coop
  • 37 Ocean County College-Use of Lacey Twp BOE Classrooms
  • 38 Children's Interagency Coordinating Council-Use of School Classrooms
  • 39 Ocean County Basketball Association-Use of Gym

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,090,630 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)4,322,671,637 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9275 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,194,109 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)4,322,671,637 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9530 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,090,630 (G)
Estimated Equalized Valuation (as of 10/01/2011)4,087,636,465 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9808 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,194,109 (J)
Estimated Equalized Valuation (as of 10/01/2011)4,087,636,465 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0078 (L)

 

Administrative Salaries
Employee Name: James Dillon 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,038 
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 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
Bonuses2,700 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount46,783 
  Description of: 
   Buyback of Sick Days at the End of ContractTerminal Leave Contribution 
   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: James G Savage Jr 
Job TitleBusiness Administrator 
Base Annual Salary187,750 
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 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: 
Allowances7,816 
Bonuses3,200 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other429 
  Retirement Plans
Contractual Post-Employment Benefits Amount141,568 
  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: Robert Fenton 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary79,664 
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 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
Bonuses900 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount49,790 
  Description of: 
   Buyback of Sick Days at the End of ContractTerminal Leave Contribution 
   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: Sandra D Brower 
Job TitleSuperintendent 
Base Annual Salary167,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/15/2011 
  Ending Date of Contract07/01/2016 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances16,000 
Bonuses25,125 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,600 
  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: Sherry Leiser 
Job TitleAsst Business Administrator 
Base Annual Salary85,387 
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 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
Bonuses3,200 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount56,569 
  Description of: 
   Buyback of Sick Days at the End of ContractTerminal Leave Contribution 
   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: Susan Lynch 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary85,566 
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 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
Bonuses2,100 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount53,480 
  Description of: 
   Buyback of Sick Days at the End of ContractTerminal Leave Contribution 
   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: Vanessa P Clark 
Job TitleAssistant Superintendent 
Base Annual Salary149,088 
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 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: 
Allowances5,236 
Bonuses1,600 
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