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User Friendly Budgets
2012-13

OCEAN - PLUMSTED TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,4591,3971,389
Pupils on Roll Regular Shared-Time212415
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Pupils on Roll - Special Full-Time258259251
Pupils on Roll - Special Shared-Time121314
Private School Placements6914
spacing
Pupils Sent to Other Dists-Spec Ed Prog322
Pupils Received0137

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,845,477 1,759,153
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 100,900
Revenues from Local Sources:
Local Tax Levy 10-1210 9,520,736 9,613,840 9,613,840
Tuition 10-1300 180,350 0 71,669
Other Restricted Miscellaneous Revenues 10-1XXX 18,782 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 94,285 258,131 186,462
SUBTOTAL  9,814,153 9,871,971 9,871,971
Revenues from State Sources:
Extraordinary Aid 10-3131 81,904 0 0
Other State Aids 10-3XXX 0 2,262 0
Categorical Special Education Aid 10-3132 937,509 937,509 973,237
Equalization Aid 10-3176 9,682,966 9,910,582 10,051,896
Categorical Security Aid 10-3177 0 0 120,233
Categorical Transportation Aid 10-3121 0 0 128,211
SUBTOTAL  10,702,379 10,850,353 11,273,577
Revenues from Federal Sources:
IMPACT Aid 10-4100 861,975 0 0
Medicaid Reimbursement 10-4200 30,843 22,304 24,047
SUBTOTAL  892,818 424,138 24,047
Adjustment for Prior Year Encumbrances  0 106,884 0
Actual Revenues (Over)/Under Expenditures  -120,512 0 0
TOTAL OPERATING BUDGET  21,288,838 23,098,823 23,029,648
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 19,107 87,778 0
Revenues from Federal Sources:
Title I 20-4411-4416 137,438 148,689 110,000
Title II 20-4451-4455 37,781 33,726 10,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 600,350 517,751 312,000
Other 20-4XXX 0 19,816 0
TOTAL REVENUES FROM FEDERAL SOURCES  775,569 719,982 432,000
TOTAL GRANTS AND ENTITLEMENTS  794,676 807,760 432,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 86,107
Transfers from Other Funds 40-5200 72,000 219,340 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,555,037 1,409,148 1,529,044
Miscellaneous 40-1XXX 6,561,278 0 0
TOTAL REVENUES FROM LOCAL SOURCES  8,116,315 1,409,148 1,529,044
Revenues from State Sources:
Debt Service Aid Type II 40-3160 886,468 884,732 888,439
TOTAL LOCAL REPAYMENT OF DEBT  9,074,783 2,513,220 2,503,590
Actual Revenues (Over)/Under Expenditures  -86,107 0 0
TOTAL REPAYMENT OF DEBT  8,988,676 2,513,220 2,503,590
TOTAL REVENUES/SOURCES  31,072,190 26,419,803 25,965,238
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  31,072,190 26,419,803 25,965,238

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,226,6476,612,4406,493,115
Special Education 11-2XX-100-XXX2,492,7652,654,3952,673,974
Basic Skills/Remedial 11-230-100-XXX94,850242,448371,676
Bilingual Education 11-240-100-XXX79,901106,806131,129
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX113,560140,742135,875
School Sponsored Athletics 11-402-100-XXX532,866469,900510,144
Before/After School Programs 11-421-XXX-XXX6,3427,1004,480
Support Services:
Tuition 11-000-100-XXX484,980159,258324,577
Attendance and Social Work Services 11-000-211-XXX44,56644,97244,194
Health Services 11-000-213-XXX280,090292,494293,147
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217458,738795,831786,406
Guidance 11-000-218-XXX392,189495,928491,920
Child Study Teams 11-000-219-XXX693,570758,340756,308
Improvement of Instructional Services 11-000-221-XXX126,96179,660102,415
Educational Media Services - School Library 11-000-222-XXX57,25199,827111,811
Instructional Staff Training Services 11-000-223-XXX159,19890,53383,766
General Administration 11-000-230-XXX764,818632,324553,256
School Administration 11-000-240-XXX866,284932,312953,484
Central Svcs & Admin Info Technology 11-000-25X-XXX408,250467,440427,190
Deposit to Maintenance Reserve 10-606097,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,947,6432,161,3132,124,122
Student Transportation Services 11-000-270-XXX844,440930,7071,060,125
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,107,7344,433,7224,256,490
Total Support Services Expenditures 11,636,71212,374,66112,369,211
TOTAL GENERAL CURRENT EXPENSE 21,183,64322,705,49222,689,604
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040173,8330
Equipment 12-XXX-XXX-73X16,99265,4790
Facilities Acquisition and Construction Services 12-000-4XX-XXX88,203127,794210,396
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100100,900
TOTAL CAPITAL EXPENDITURES 105,195367,106311,296
Transfer of Funds to Charter Schools 10-000-100-56X026,22528,748
OPERATING BUDGET GRAND TOTAL 21,288,83823,098,82323,029,648
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX19,10787,7780
Federal Projects:
Title I 20-XXX-XXX-XXX137,438148,689110,000
Title II 20-XXX-XXX-XXX37,78133,72610,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX600,350517,751312,000
Other Special Projects 20-XXX-XXX-XXX019,8160
Total Federal Projects 775,569719,982432,000
TOTAL GRANTS AND ENTITLEMENTS 794,676807,760432,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX8,988,6762,513,2202,503,590
TOTAL REPAYMENT OF DEBT 8,988,6762,513,2202,503,590
Total Expenditures 31,072,19026,419,80325,965,238
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 31,072,19026,419,80325,965,238

 

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 Budget845,9372,705,0423,059,5651,300,412
  Repayment of Debt086,10786,1070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve00173,83372,933
      Adult Education Programs0000
      Maintenance Reserve0097,00097,000
      Legal Reserve1,706,201000
      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 Cost11,85711,75312,65012,86612,886
Total Classroom Instruction6,9036,8687,4187,4847,521
Classroom-Salaries and Benefits6,5516,5847,0017,0697,067
Classroom-General Supplies and Textbooks334221347340380
Classroom-Purchased Services and Other1863697574
Total Support Services1,5531,6891,9522,0432,055
Support Services-Salaries and Benefits1,4491,5601,7681,8571,861
Total Administrative Costs1,4551,4881,4431,5071,459
Administration-Salaries and Benefits1,1271,1651,1331,1931,248
Legal Costs017320711854
Total Operations and Maintenance of Plant1,3071,2001,2901,3521,340
Operations & Maintenance of Plant-Salary & Ben.221191234243230
Board Contribution to Food Services00000
Total Extracurricular Costs587484524457488
Total Equipment Costs20108390
Employee Benefits as a % of Salaries2832.132.832.430.9

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
  • Transportation Jointure with North Hanover School District
  • Shared Service Agreement with Township for School Resource Officer
  • Shared Service Agreement with Township for Courtesy Busing
  • Shared Service Agreement with North Hanover School District for Gasoline
  • Shared Service Agreement with Ocean County Library - Plumsted Branch for
  • Sewer Waste Removal
  • Joint Insurance Fund Membership with Monmouth-Ocean County Shared Service
  • Insurance Fund for Worker's Compensation Coverage
  • Cooperative Purchasing Agreement with ACES for Purchase of Electricity
  • and Natural Gas (Programs sponsored by NJSBA/NJASA/NJASBO)

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,613,840 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,074,038,334 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8951 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,142,884 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,074,038,334 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0375 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,613,840 (G)
Estimated Equalized Valuation (as of 10/01/2011)912,153,469 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0540 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,142,884 (J)
Estimated Equalized Valuation (as of 10/01/2011)912,153,469 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.2216 (L)

 

Administrative Salaries
Employee Name: Karen Jones, Ed.D. 
Job TitleSuperintendent 
Base Annual Salary157,500 
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 Contract06/30/2014 
  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: 
Allowances5,000 
Bonuses
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 
Employee Name: Sean Gately 
Job TitleBusiness Administrator 
Base Annual Salary139,940 
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: 
Allowances5,000 
Bonuses
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