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User Friendly Budgets
2012-13

OCEAN - OCEAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time459453472
spacing
Pupils on Roll - Special Full-Time817979
Private School Placements769
spacing
Pupils Sent to Other Districts-Reg Prog348341350
Pupils Sent to Other Dists-Spec Ed Prog909292
Pupils Received040
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 95,447 624,343
Withdrawal from Emergency Rsv for Excess 10-312 0 0 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,418,649 9,592,649 9,771,626
Interest Earned on Maintenance Reserve 10-1XXX 0 7,550 1,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 4,800 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 100,916 37,466 40,000
SUBTOTAL  9,519,565 9,642,465 9,813,626
Revenues from State Sources:
Extraordinary Aid 10-3131 184,910 0 0
Other State Aids 10-3XXX 6,407 0 0
Categorical Special Education Aid 10-3132 466,986 466,986 497,397
Categorical Security Aid 10-3177 120,657 120,657 123,029
Adjustment Aid 10-3178 5,727,664 5,909,309 5,795,568
Categorical Transportation Aid 10-3121 326,693 326,693 328,410
SUBTOTAL  6,833,317 6,823,645 6,744,404
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,799 16,400 14,986
SUBTOTAL  16,799 266,585 14,986
Adjustment for Prior Year Encumbrances  0 75,891 0
Actual Revenues (Over)/Under Expenditures  -614,518 0 0
TOTAL OPERATING BUDGET  15,755,163 16,904,033 17,347,359
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,004 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 91,605 56,529 86,267
Title II 20-4451-4455 65,188 36,293 42,152
Title IV 20-4471-4474 950 1,115 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 303,137 157,243 213,882
Other 20-4XXX 0 3,856 6,622
TOTAL REVENUES FROM FEDERAL SOURCES  460,880 255,036 348,923
TOTAL GRANTS AND ENTITLEMENTS  469,884 255,036 348,923
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,509 0
Transfers from Other Funds 40-5200 1,519 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 409,101 424,384 430,977
TOTAL REVENUES FROM LOCAL SOURCES  409,101 424,384 430,977
Revenues from State Sources:
Debt Service Aid Type II 40-3160 285,636 286,385 290,454
TOTAL LOCAL REPAYMENT OF DEBT  696,256 717,278 721,431
Actual Revenues (Over)/Under Expenditures  21,519 0 0
TOTAL REPAYMENT OF DEBT  717,775 717,278 721,431
TOTAL REVENUES/SOURCES  16,942,822 17,876,347 18,417,713
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,942,822 17,876,347 18,417,713

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,231,0482,360,9442,437,812
Special Education 11-2XX-100-XXX1,146,8271,187,1671,275,788
Basic Skills/Remedial 11-230-100-XXX247,374162,514290,784
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,07027,00030,818
Support Services:
Tuition 11-000-100-XXX6,940,3207,474,1437,205,060
Attendance and Social Work Services 11-000-211-XXX29,84318,32153,071
Health Services 11-000-213-XXX126,375123,384128,163
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217318,403345,462362,658
Guidance 11-000-218-XXX119,258119,258124,704
Child Study Teams 11-000-219-XXX267,216267,728267,608
Improvement of Instructional Services 11-000-221-XXX35,66236,58115,109
Educational Media Services - School Library 11-000-222-XXX132,642149,525182,275
Instructional Staff Training Services 11-000-223-XXX3,2343,6504,050
General Administration 11-000-230-XXX258,279275,289268,512
School Administration 11-000-240-XXX205,246197,484207,303
Central Svcs & Admin Info Technology 11-000-25X-XXX198,628202,472165,487
Deposit to Maintenance Reserve 10-60600150,000
Interest Earned on Maintenance Reserve 10-60607,5501,000
Operation and Maintenance of Plant Services 11-000-26X-XXX958,822978,5291,040,294
Student Transportation Services 11-000-270-XXX757,663889,029997,005
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,661,7991,982,9372,061,648
Food Services 11-000-310-XXX52,00060,00055,000
Total Support Services Expenditures 12,065,39013,123,79213,137,947
TOTAL GENERAL CURRENT EXPENSE 15,708,70916,868,96717,324,149
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,8001,000
Equipment 12-XXX-XXX-73X46,45429,70022,210
Facilities Acquisition and Construction Services 12-000-4XX-XXX05660
TOTAL CAPITAL EXPENDITURES 46,45435,06623,210
OPERATING BUDGET GRAND TOTAL 15,755,16316,904,03317,347,359
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,00400
Federal Projects:
Title I 20-XXX-XXX-XXX91,60556,52986,267
Title II 20-XXX-XXX-XXX65,18836,29342,152
Title IV 20-XXX-XXX-XXX9501,1150
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX303,137157,243213,882
Other Special Projects 20-XXX-XXX-XXX03,8566,622
Total Federal Projects 460,880255,036348,923
TOTAL GRANTS AND ENTITLEMENTS 469,884255,036348,923
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX717,775717,278721,431
TOTAL REPAYMENT OF DEBT 717,775717,278721,431
Total Expenditures 16,942,82217,876,34718,417,713
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,942,82217,876,34718,417,713

 

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 Budget342,163496,529584,471402,826
  Repayment of Debt28,0286,50900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve638,677992,282997,082998,082
      Adult Education Programs0000
      Maintenance Reserve755,500805,500813,050964,050
      Legal Reserve722,645444,442442,6980
      Tuition Reserve0000
      Current Expense Emergency Reserve0400,000400,000250,000
  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 Cost15,94514,84915,62315,97416,281
Total Classroom Instruction10,4098,7109,0919,3569,726
Classroom-Salaries and Benefits9,6938,3708,5968,7119,175
Classroom-General Supplies and Textbooks617250391539444
Classroom-Purchased Services and Other9989104105107
Total Support Services2,1472,4232,5962,6302,674
Support Services-Salaries and Benefits1,7882,1432,2762,3072,274
Total Administrative Costs1,3171,5641,6521,6741,528
Administration-Salaries and Benefits1,0761,4161,4621,4821,359
Legal Costs036246645
Total Operations and Maintenance of Plant1,8851,9922,0742,1012,149
Operations & Maintenance of Plant-Salary & Ben.706904946958973
Board Contribution to Food Services12996111113100
Total Extracurricular Costs5944697076
Total Equipment Costs22486555640
Employee Benefits as a % of Salaries30.331.237.637.636.6

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. Sending/Recieving relationship with Southern Regional for our 7-12
  • grade students.
  • 2. Transportaion Jointure with Southern for all to and from runs.
  • 3. Transportation Jointure with MOESC for some out of district runs.
  • 4. Send some of our students to Performing Arts Academy.
  • 5. Out to bid with Education Data Service for all school supplies.
  • 6. Jointure with South Jersey Food Co-Op for all food and Supplies.
  • 7. Jointure with Lacey School District to bid all milk products & Bread.
  • 8. Agreement with the Township for all trash remova, snow remova,
  • purchase gasoline and DARE Officer.
  • 9. Agreement with ACE to bid all local and long-distance phone services.
  • 10. Agreement with ACT to bid for Natural gas and electric.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,771,626 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,369,764,024 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7134 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,202,603 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,369,764,024 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7448 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,771,626 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,400,830,556 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6976 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,202,603 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,400,830,556 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7283 (L)

 

Administrative Salaries
Employee Name: Christopher Lommerin 
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 Contract07/01/2009 
  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: 
Allowances4,150 
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-retirement benefits payable 
   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: David P. Block 
Job TitleBusiness Administrator 
Base Annual Salary82,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2012 
  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
  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 Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo post-retirement benefits payable 
   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: Diana MacKenzie 
Job TitlePrincipal 
Base Annual Salary105,895 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  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
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount53,436 
  Description of: 
   Buyback of Sick Days at the End of Contract2/3 per diem rate to 183 accumulated 
   Buyback of Vacation Days at the End of Contractdays 
   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: Sarah Reinhold 
Job TitleCoordinator/Dir./Mgr./Supvr. 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  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
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-retirement benefits payable 
   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