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User Friendly Budgets
2010

OCEAN - BERKELEY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6871,7181,745
spacing
Pupils on Roll - Special Full-Time280292290
Private School Placements161412
spacing
Pupils Sent to Other Dists-Spec Ed Prog225
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 920,000 620,250
Withdrawal from Maint. Reserve 10-310 0 0 500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 23,733,551 24,432,893 26,681,262
Tuition 10-1300 4,964 0 0
Interest Earned on Current Expense Emergency Res 10-1XXX 0 2,500 250
Interest Earned on Maintenance Reserve 10-1XXX 0 3,000 100
Interest Earned on Capital Reserve Funds 10-1XXX 6,414 3,000 600
Unrestricted Miscellaneous Revenues 10-1XXX 364,383 45,745 49,818
SUBTOTAL  24,109,312 24,487,138 26,732,030
Revenues from State Sources:
Extraordinary Aid 10-3131 101,738 50,000 0
Other State Aids 10-3XXX 16,878 0 0
Categorical Special Education Aid 10-3132 981,640 1,018,878 1,043,642
Categorical Security Aid 10-3177 232,460 246,521 275,626
Adjustment Aid 10-3178 991,402 899,911 0
Categorical Transportation Aid 10-3121 606,176 803,821 228,810
SUBTOTAL  2,930,294 3,019,131 1,548,078
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 28,929 33,940
SUBTOTAL  0 28,929 33,940
Adjustment for Prior Year Encumbrances  0 1,194,684 0
Actual Revenues (Over)/Under Expenditures  -718,247 0 0
TOTAL OPERATING BUDGET  26,321,359 29,649,882 29,434,298
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 48,288 32,571 0
Revenues from Federal Sources:
Title I 20-4411-4416 197,431 200,444 173,234
Title II 20-4451-4455 0 0 72,822
I.D.E.A. Part B (Handicapped) 20-4420-4429 470,105 453,051 342,193
Other 20-4XXX 75,709 719,510 105,395
TOTAL REVENUES FROM FEDERAL SOURCES  743,245 1,373,005 693,644
TOTAL GRANTS AND ENTITLEMENTS  791,533 1,405,576 693,644
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,905,673 1,914,874 1,856,718
TOTAL REVENUES FROM LOCAL SOURCES  1,905,673 1,914,874 1,856,718
TOTAL LOCAL REPAYMENT OF DEBT  1,905,673 1,914,874 1,856,720
TOTAL REPAYMENT OF DEBT  1,905,673 1,914,874 1,856,720
TOTAL REVENUES/SOURCES  29,018,565 32,970,332 31,984,662
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,018,565 32,970,332 31,984,662

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,930,7157,487,5107,637,325
Special Education 11-2XX-100-XXX2,769,2202,808,7572,809,890
Basic Skills/Remedial 11-230-100-XXX1,022,822981,958919,607
Bilingual Education 11-240-100-XXX43,65456,56157,942
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,9328,95221,100
School Sponsored Athletics 11-402-100-XXX005,250
Other Instructional Programs 11-4XX-100-XXX142,76412,2000
Before/After School Programs 11-421-XXX-XXX035,14821,455
Support Services:
Tuition 11-000-100-XXX647,093826,788676,611
Attendance and Social Work Services 11-000-211-XXX2,3002,3002,300
Health Services 11-000-213-XXX242,706263,512266,747
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217475,455848,077785,860
Guidance 11-000-218-XXX256,780269,881276,791
Child Study Teams 11-000-219-XXX697,917743,168776,645
Improvement of Instructional Services 11-000-221-XXX158,563166,754172,779
Educational Media Services - School Library 11-000-222-XXX368,920420,257408,029
Instructional Staff Training Services 11-000-223-XXX8,74515,12720,950
General Administration 11-000-230-XXX744,240844,179732,048
School Administration 11-000-240-XXX1,111,2501,171,5131,106,551
Central Svcs & Admin Info Technology 11-000-25X-XXX482,305528,469565,718
Interest Earned on Maintenance Reserve 10-60603,000100
Operation and Maintenance of Plant Services 11-000-26X-XXX3,507,3333,565,0673,070,057
Student Transportation Services 11-000-270-XXX1,674,8031,911,8951,725,932
Interest Earned on Current Expense Emergency Res 10-60702,500250
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,416,9225,350,9756,536,964
Total Support Services Expenditures 14,795,33216,927,96217,123,982
TOTAL GENERAL CURRENT EXPENSE 25,709,43928,324,54828,596,901
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,000600
Equipment 12-XXX-XXX-73X415,810868,668733,686
Facilities Acquisition and Construction Services 12-000-4XX-XXX196,110453,666103,111
TOTAL CAPITAL EXPENDITURES 611,9201,325,334837,397
OPERATING BUDGET GRAND TOTAL 26,321,35929,649,88229,434,298
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX48,28832,5710
Federal Projects:
Title I 20-XXX-XXX-XXX197,431200,444173,234
Title II 20-XXX-XXX-XXX0072,822
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX470,105453,051342,193
Other Special Projects 20-XXX-XXX-XXX75,709719,510105,395
Total Federal Projects 743,2451,373,005693,644
TOTAL GRANTS AND ENTITLEMENTS 791,5331,405,576693,644
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,905,6731,914,8741,856,720
TOTAL REPAYMENT OF DEBT 1,905,6731,914,8741,856,720
Total Expenditures 29,018,56532,970,33231,984,662
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,018,56532,970,33231,984,662

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget537,6881,051,527545,848241,791
  Repayment of Debt2220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve301,000657,414660,414661,014
      Adult Education Programs0000
      Maintenance Reserve300,000656,393659,393159,493
      Legal Reserve1,314,321730,514316,1930
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000252,500252,750
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,96611,84412,76313,24112,867
Total Classroom Instruction7,6856,9417,2827,2977,606
Classroom-Salaries and Benefits7,2056,5276,8336,8347,122
Classroom-General Supplies and Textbooks403398393407432
Classroom-Purchased Services and Other7716565652
Total Support Services1,1011,4111,7191,7561,817
Support Services-Salaries and Benefits1,0401,3401,6361,6641,745
Total Administrative Costs1,0821,4321,4121,5431,500
Administration-Salaries and Benefits8661,1411,0621,1801,163
Legal Costs00353534
Total Operations and Maintenance of Plant1,5931,9251,6551,9501,727
Operations & Maintenance of Plant-Salary & Ben.536688736739784
Total Food Services Costs00000
Total Extracurricular Costs2236617
Total Equipment Costs161211484432361
Employee Benefits as a % of Salaries27.627.731.931.438.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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
  • Purchase diesel fuel and gasoline through the Township of berkeley.
  • Interlocal agreement with Township for refuse/recyclables removal, snow r
  • emoval, salting/sanding.
  • Cooperative bidding through Educational Data Services for school, office
  • and custodial supplies.
  • Participation in Alliance for Coopertive Telecommunications (ACT), Allian
  • ce for Competitive Energy Services (ACES, E-Rate, SEMI, NJSBAIG, and MOES
  • C for special Ed transportation routes.
  • Provide Payroll Services assistance to Central Regional School District.
  • Ocean County provides school zone warning/blinking lite on county rd.
  • Mulch and compost rec'd thru County of Ocean.
  • Purchasing from Ocean County Bid Portal.
  • Purchasing thru Middlesex Regional ESC for technology equipment.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,681,262 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)5,181,066,605 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5150 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,537,980 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)5,181,066,605 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5508 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,681,262 (G)
Estimated Equalized Valuation (as of 10/01/2009)5,181,066,605 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5150 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,537,980 (J)
Estimated Equalized Valuation (as of 10/01/2009)5,181,066,605 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5508 (L)

 

Administrative Salaries
Employee Name: Laura Venter 
Job TitleBusiness Administrator 
Base Annual Salary125,050 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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 DaysN/A 
Benefits: 
Allowances
Bonuses4,750 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other370 
  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