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User Friendly Budgets
2012-13

OCEAN - POINT PLEASANT BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,5872,5372,518
Pupils on Roll Regular Shared-Time272725
spacing
Pupils on Roll - Special Full-Time383384374
Pupils on Roll - Special Shared-Time222121
Private School Placements162023
spacing
Pupils Sent to Other Districts-Reg Prog030
Pupils Sent to Other Dists-Spec Ed Prog545
Pupils Received91914
Pupils in State Facilities133

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,950,000 2,050,000
Withdrawal from Maint. Reserve 10-310 0 0 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 28,218,093 29,037,269 29,683,659
Tuition 10-1300 107,720 84,909 134,997
Transportation Fees from Other LEAs 10-1420-1440 42,197 0 10,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 800 875
Interest Earned on Maintenance Reserve 10-1XXX 2,954 1,200 1,380
Interest Earned on Capital Reserve Funds 10-1XXX 4,853 3,300 1,750
Unrestricted Miscellaneous Revenues 10-1XXX 341,220 169,657 140,253
SUBTOTAL  28,717,037 29,297,135 29,972,914
Revenues from State Sources:
Extraordinary Aid 10-3131 152,661 72,820 115,000
Other State Aids 10-3XXX 4,719 0 0
Categorical Special Education Aid 10-3132 1,560,156 1,560,156 1,642,997
Equalization Aid 10-3176 3,470,563 3,826,637 3,847,120
Categorical Security Aid 10-3177 0 0 176,228
Adjustment Aid 10-3178 0 0 207,241
Categorical Transportation Aid 10-3121 0 0 82,498
SUBTOTAL  5,188,099 5,459,613 6,071,084
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 56,332 24,742 45,000
SUBTOTAL  56,332 257,466 45,000
Adjustment for Prior Year Encumbrances  0 512,514 0
Actual Revenues (Over)/Under Expenditures  -565,572 0 0
TOTAL OPERATING BUDGET  33,395,896 37,476,728 38,288,998
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 20,941 42,051 25,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 1,921 0
TOTAL REVENUES FROM STATE SOURCES  0 1,921 0
Revenues from Federal Sources:
Title I 20-4411-4416 209,380 305,960 305,000
Title II 20-4451-4455 76,966 65,988 65,000
Title III 20-4491-4494 10,713 0 0
Title IV 20-4471-4474 34 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 665,053 673,208 655,000
Other 20-4XXX 173,565 931 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,135,711 1,046,087 1,025,000
TOTAL GRANTS AND ENTITLEMENTS  1,156,652 1,090,059 1,050,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,585,982 1,585,160 1,533,542
TOTAL REVENUES FROM LOCAL SOURCES  1,585,982 1,585,160 1,533,542
Revenues from State Sources:
Debt Service Aid Type II 40-3160 204,853 204,862 197,623
TOTAL LOCAL REPAYMENT OF DEBT  1,790,835 1,790,022 1,731,165
TOTAL REPAYMENT OF DEBT  1,790,835 1,790,022 1,731,165
TOTAL REVENUES/SOURCES  36,343,383 40,356,809 41,070,163
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,343,383 40,356,809 41,070,163

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,932,89012,682,73112,859,311
Special Education 11-2XX-100-XXX2,622,5392,691,5132,660,610
Basic Skills/Remedial 11-230-100-XXX124,709139,588104,080
Bilingual Education 11-240-100-XXX49,87260,20061,626
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX202,540227,173227,793
School Sponsored Athletics 11-402-100-XXX593,734672,649666,123
Support Services:
Tuition 11-000-100-XXX743,8001,356,2681,519,205
Attendance and Social Work Services 11-000-211-XXX169,016193,298170,434
Health Services 11-000-213-XXX386,243404,682412,450
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217840,126978,7431,135,976
Guidance 11-000-218-XXX847,613873,876899,961
Child Study Teams 11-000-219-XXX955,1281,006,1091,008,738
Improvement of Instructional Services 11-000-221-XXX93,787109,015111,133
Educational Media Services - School Library 11-000-222-XXX273,996286,126289,174
Instructional Staff Training Services 11-000-223-XXX125,119154,555230,837
General Administration 11-000-230-XXX660,177833,713775,551
School Administration 11-000-240-XXX1,534,0271,666,1491,618,498
Central Svcs & Admin Info Technology 11-000-25X-XXX593,110662,960651,798
Deposit to Maintenance Reserve 10-6060100,0000
Interest Earned on Maintenance Reserve 10-60601,2001,380
Operation and Maintenance of Plant Services 11-000-26X-XXX3,394,7333,909,4643,733,073
Student Transportation Services 11-000-270-XXX1,090,7491,368,5691,299,567
Deposit to Current Expense Emergency Reserve 10-6070100,0000
Interest Earned on Current Expense Emergency Res 10-6070800875
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,613,9166,340,3706,627,914
Total Support Services Expenditures 17,321,54020,143,89720,484,309
TOTAL GENERAL CURRENT EXPENSE 32,847,82436,819,75137,066,107
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,3001,750
Equipment 12-XXX-XXX-73X485,733609,1251,159,998
Facilities Acquisition and Construction Services 12-000-4XX-XXX62,33944,55261,143
TOTAL CAPITAL EXPENDITURES 548,072656,9771,222,891
OPERATING BUDGET GRAND TOTAL 33,395,89637,476,72838,288,998
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX20,94142,05125,000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX01,9210
Total State Projects 01,9210
Federal Projects:
Title I 20-XXX-XXX-XXX209,380305,960305,000
Title II 20-XXX-XXX-XXX76,96665,98865,000
Title III 20-XXX-XXX-XXX10,71300
Title IV 20-XXX-XXX-XXX3400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX665,053673,208655,000
Other Special Projects 20-XXX-XXX-XXX173,5659310
Total Federal Projects 1,135,7111,046,0871,025,000
TOTAL GRANTS AND ENTITLEMENTS 1,156,6521,090,0591,050,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,790,8351,790,0221,731,165
TOTAL REPAYMENT OF DEBT 1,790,8351,790,0221,731,165
Total Expenditures 36,343,38340,356,80941,070,163
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,343,38340,356,80941,070,163

 

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 Budget1,917,7052,419,8742,511,020739,284
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve674,842679,695682,995684,745
      Adult Education Programs0000
      Maintenance Reserve404,500554,500755,700607,080
      Legal Reserve580,371633,688278,2640
      Tuition Reserve0000
      Current Expense Emergency Reserve302,835348,018348,818349,693
  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 Cost10,31310,34511,28011,50311,742
Total Classroom Instruction6,1356,1626,6666,7056,882
Classroom-Salaries and Benefits5,8595,9136,2876,2806,491
Classroom-General Supplies and Textbooks223190294335304
Classroom-Purchased Services and Other5360859087
Total Support Services1,4831,5391,6851,7141,841
Support Services-Salaries and Benefits1,3831,4591,5491,5651,642
Total Administrative Costs1,1561,1421,2251,3241,299
Administration-Salaries and Benefits1,0111,0051,0581,1341,126
Legal Costs012172823
Total Operations and Maintenance of Plant1,1781,1451,3041,3421,296
Operations & Maintenance of Plant-Salary & Ben.5261656666
Board Contribution to Food Services00000
Total Extracurricular Costs327317352369373
Total Equipment Costs111162168207398
Employee Benefits as a % of Salaries24.326.828.929.130.1

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
  • Shared Transportation Services with Lavalette BOE
  • Monmouth Ocean Ed Services Tranportation- Jointures for Special Ed,Vocati
  • onal,non public bus routes
  • Alliance for Competitive Telecommunications
  • Toms River Schools Printing Services
  • MOCSSIF New Jersey School Board Joint Insurance Fund
  • SAIF Joint InsuranceFUND Liablity and Property
  • New Jersey State Health Plan
  • ACES Statewide Cooperative for purchase of Natural Gas and Electric
  • Educational Data Cooperative Bid for School Supplies,equipment
  • Borough of Point Pleasant Joint Purchase of Fuel,Shared Equipment,Recycle
  • Middlesex COunty Ed Services Commission Cooperative purchasing buses tech
  • equipment and supplies
  • County of Ocean and State of NJ bid Prices and National Cooperative Purch
  • ashing coops.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,683,659 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)3,250,129,138 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9133 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,217,201 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)3,250,129,138 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9605 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,683,659 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,503,426,903 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8473 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,217,201 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,503,426,903 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8910 (L)

 

Administrative Salaries
Employee Name: Denise McCarthy 
Job TitleAccountant Superisor of Accounting 
Base Annual Salary80,034 
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: 
Allowances215 
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 ContractMax is $15k 
   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: Jonathan Triebwasser 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation and Cafeteria 
Base Annual Salary92,289 
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 14 
  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: 
Allowances500 
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 ContractMax is $15k 
   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: Rita Miller 
Job TitleCoordinator/Dir./Mgr./Supvr. Superivisor Of Pupil Persl svc 
Base Annual Salary132,600 
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 14 
  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: 
Allowances800 
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 ContractMax $15k Teachers have unlimited sick 
   Buyback of Vacation Days at the End of Contracthired before 1998 if after cap is 15k 
   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 Alfonse 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum and Instruction 
Base Annual Salary147,900 
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 14 
  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: 
Allowances1,550 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount44,567 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers have unlimited sick leaves if 
   Buyback of Vacation Days at the End of Contracthired before 1998 after cap $15k 
   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: Steven Corso 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary165,580 
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 14 
  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: 
Allowances3,805 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount44,567 
  Description of: 
   Buyback of Sick Days at the End of Contractmax potential sick leave payout 
   Buyback of Vacation Days at the End of Contractteachers have unlimited sick leave pay 
   Buyback of Personal Days at the End of Contractout if hired before 1998 
   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: Vincent Smith 
Job TitleSuperintendent 
Base Annual Salary208,100 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances5,185 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other645 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contractsame as teachers hired after 1998 
   Buyback of Vacation Days at the End of Contractteachers hired befire 1998 ave unlimi 
   Buyback of Personal Days at the End of Contractted sick leave payout 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration7,696 
  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