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User Friendly Budgets
2010

OCEAN - CENTRAL REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6391,5391,550
Pupils on Roll Regular Shared-Time848380
spacing
Pupils on Roll - Special Full-Time341339335
Pupils on Roll - Special Shared-Time454545
Private School Placements232023
spacing
Pupils Sent to Other Districts-Reg Prog130
Pupils Sent to Other Dists-Spec Ed Prog13129
Pupils Received440
Pupils in State Facilities443

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 750,000 1,042,000
Revenues from Local Sources:
Local Tax Levy 10-1210 24,524,902 25,355,898 26,673,913
Tuition 10-1300 277,416 20,000 20,000
Transportation Fees from Other LEAs 10-1420-1440 0 0 98,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 50
Interest Earned on Maintenance Reserve 10-1XXX 0 0 100
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 238,890 100,000 18,850
SUBTOTAL  25,041,208 25,475,898 26,811,913
Revenues from State Sources:
Extraordinary Aid 10-3131 123,197 21,634 94,130
Other State Aids 10-3XXX 77,991 0 0
Categorical Special Education Aid 10-3132 1,049,027 1,064,869 1,001,189
Categorical Security Aid 10-3177 232,958 259,658 267,532
Adjustment Aid 10-3178 1,636,449 1,568,339 127,711
Categorical Transportation Aid 10-3121 874,347 1,082,646 1,068,140
SUBTOTAL  3,993,969 3,997,146 2,558,702
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 34,561 32,065 44,224
SUBTOTAL  34,561 32,065 44,224
Adjustment for Prior Year Encumbrances  0 199,172 0
Actual Revenues (Over)/Under Expenditures  1,251,823 0 0
TOTAL OPERATING BUDGET  30,321,561 30,454,281 30,456,839
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 136,325 221,353 223,127
Title II 20-4451-4455 0 0 67,153
I.D.E.A. Part B (Handicapped) 20-4420-4429 491,936 428,869 458,432
Other 20-4XXX 45,562 57,743 48,000
TOTAL REVENUES FROM FEDERAL SOURCES  673,823 707,965 796,712
TOTAL GRANTS AND ENTITLEMENTS  703,823 707,965 796,712
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,632 30,718
Revenues from Local Sources:
Local Tax Levy 40-1210 1,121,126 1,122,604 1,102,344
Miscellaneous 40-1XXX 2,658 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,123,784 1,122,604 1,102,344
TOTAL LOCAL REPAYMENT OF DEBT  1,123,784 1,129,236 1,133,062
Actual Revenues (Over)/Under Expenditures  -17,396 0 0
TOTAL REPAYMENT OF DEBT  1,106,388 1,129,236 1,133,062
TOTAL REVENUES/SOURCES  32,131,772 32,291,482 32,386,613
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  32,131,772 32,291,482 32,386,613

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,699,8357,899,4207,511,094
Special Education 11-2XX-100-XXX3,130,5523,293,8763,191,497
Basic Skills/Remedial 11-230-100-XXX19,43718,27643,900
Bilingual Education 11-240-100-XXX13,50914,27579,050
Vocational Programs - Local 11-3XX-100-XXX38,88743,69846,295
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX150,524165,257147,949
School Sponsored Athletics 11-402-100-XXX816,753825,046938,790
Other Instructional Programs 11-4XX-100-XXX22900
Support Services:
Tuition 11-000-100-XXX1,542,6801,601,0331,661,220
Attendance and Social Work Services 11-000-211-XXX128,871134,151111,750
Health Services 11-000-213-XXX256,421268,752270,500
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21790,472125,854178,100
Guidance 11-000-218-XXX1,004,574945,203929,761
Child Study Teams 11-000-219-XXX786,562739,324668,970
Improvement of Instructional Services 11-000-221-XXX398,114474,392493,213
Educational Media Services - School Library 11-000-222-XXX268,116280,808224,272
Instructional Staff Training Services 11-000-223-XXX10,27110,3422,842
General Administration 11-000-230-XXX1,039,4561,014,616934,508
School Administration 11-000-240-XXX1,043,7751,087,620962,785
Central Svcs & Admin Info Technology 11-000-25X-XXX691,563689,270748,830
Interest Earned on Maintenance Reserve 10-60600100
Operation and Maintenance of Plant Services 11-000-26X-XXX3,320,6753,248,1363,101,274
Student Transportation Services 11-000-270-XXX2,028,9882,133,9322,145,706
Interest Earned on Current Expense Emergency Res 10-6070050
Other Support Services 11-000-290-XXX69900
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,092,5875,382,0005,894,100
Total Support Services Expenditures 17,703,82418,135,43318,327,831
TOTAL GENERAL CURRENT EXPENSE 29,573,55030,395,28130,286,556
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X418,81225,50054,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX312,245082,933
TOTAL CAPITAL EXPENDITURES 731,05725,500137,933
Summer School:
Instruction 13-422-100-XXX16,954032,350
Total Summer School 16,954032,350
Other Special Schools:
Instruction 13-4XX-100-XXX033,5000
Total Other Special Schools 033,5000
TOTAL SPECIAL SCHOOLS 16,95433,50032,350
OPERATING BUDGET GRAND TOTAL 30,321,56130,454,28130,456,839
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,00000
Federal Projects:
Title I 20-XXX-XXX-XXX136,325221,353223,127
Title II 20-XXX-XXX-XXX0067,153
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX491,936428,869458,432
Other Special Projects 20-XXX-XXX-XXX45,56257,74348,000
Total Federal Projects 673,823707,965796,712
TOTAL GRANTS AND ENTITLEMENTS 703,823707,965796,712
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,106,3881,129,2361,133,062
TOTAL REPAYMENT OF DEBT 1,106,3881,129,2361,133,062
Total Expenditures 32,131,77232,291,48232,386,613
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 32,131,77232,291,48232,386,613

 

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 Budget2,526,0321,122,3491,346,005605,102
  Repayment of Debt14,91332,30930,7180
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0250,000250,000251,000
      Adult Education Programs0000
      Maintenance Reserve21,776721,77698,80398,903
      Legal Reserve1,399,783625,383301,0970
      Tuition Reserve0000
      Current Expense Emergency Reserve050,00050,00050,050
  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 Cost12,14812,89212,95313,72813,597
Total Classroom Instruction6,7257,0067,0247,4567,377
Classroom-Salaries and Benefits6,4826,8416,8607,2227,210
Classroom-General Supplies and Textbooks213143127191129
Classroom-Purchased Services and Other3021384439
Total Support Services1,6521,8751,8511,9481,916
Support Services-Salaries and Benefits1,5581,7771,7201,8111,756
Total Administrative Costs1,4471,6431,6131,7211,667
Administration-Salaries and Benefits1,0871,1411,1791,2411,237
Legal Costs00667069
Total Operations and Maintenance of Plant1,6791,6501,7621,8621,805
Operations & Maintenance of Plant-Salary & Ben.76314787828854
Total Food Services Costs00000
Total Extracurricular Costs556591591622698
Total Equipment Costs29120851328
Employee Benefits as a % of Salaries2830.529.729.733.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Provide CST services to Island Heights Elementary School for a fee and
  • reduction in cost to Island Heights.
  • 2. Transportation jointures with Lacey Township and Toms River school
  • districts for a fee and reduction of costs to participating districts.
  • 3. Interlocal AGreement with Berkeley Twp. for one building that has our
  • alternative center at a cost of $1.00 per year.
  • 5. Interlocal Agreement with Berkeley Twp. to provide an officer
  • at a reduced cost to the district.
  • 6. Interlocal Agreement with Berkeley Twp. to provide trash and recycling
  • services at a reduced cost to the district.
  • 7. Interlocal Agreement with Berkeley Twp. to provide graphic art service
  • to the township in exchange for additional equipment for the program.
  • 8. Participate with ACES program for electric and natural gas services.
  • 9. Participate with ACT program for telecommunication services.
  • 10. Use of facility and fields for township recreation.
  • 11. Special education transportation jointure with Monmouth Ocean Educa.
  • Services Commission.
  • 12. MOCSSIF Share services insurance fund.
  • 13. Provide the Island Heights Elementary School food service program.
  • 14.Educational Data purchasing consortium.
  • 15. Purchasing consortium with Middlesex Regional ESC
  • 16. Banking services for interest rates - BCBANC.
  • 17. E-Rate services with Ocean Gate School District.
  • 18. Health Benefits - State School Health Benefits.

 

Estimated Tax Rate Information
BERKELEY TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,395,309 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)5,181,066,605 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3550 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,155,526 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)5,181,066,605 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3697 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,395,309 (G)
Estimated Equalized Valuation (as of 10/01/2009)6,199,056,054 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2967 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,155,526 (J)
Estimated Equalized Valuation (as of 10/01/2009)6,199,056,054 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3090 (L)
spacing
ISLAND HEIGHTS
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,018,604 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)352,696,500 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2888 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,060,699 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)352,696,500 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3007 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,018,604 (G)
Estimated Equalized Valuation (as of 10/01/2009)441,964,060 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2305 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,060,699 (J)
Estimated Equalized Valuation (as of 10/01/2009)441,964,060 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.2400 (L)
spacing
OCEAN GATE
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy904,688 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)262,951,372 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3441 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy942,076 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)262,951,372 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3583 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy904,688 (G)
Estimated Equalized Valuation (as of 10/01/2009)287,731,866 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3144 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy942,076 (J)
Estimated Equalized Valuation (as of 10/01/2009)287,731,866 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3274 (L)
spacing
SEASIDE HEIGHTS
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,468,484 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)869,403,032 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2839 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,570,499 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)869,403,032 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2957 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,468,484 (G)
Estimated Equalized Valuation (as of 10/01/2009)850,347,326 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2903 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,570,499 (J)
Estimated Equalized Valuation (as of 10/01/2009)850,347,326 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3023 (L)
spacing
SEASIDE PARK
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,886,827 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)1,161,459,700 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3347 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,047,457 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)1,161,459,700 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3485 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,886,827 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,247,655,552 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3115 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,047,457 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,247,655,552 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3244 (L)

 

Administrative Salaries
Employee Name: Dennis Driber 
Job TitleAssistant Superintendent 
Base Annual Salary148,394 
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 Days12 
  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: 
Allowances1,585 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount90,467 
  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: Kevin O'Shea 
Job TitleBusiness Administrator 
Base Annual Salary102,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  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: 
Allowances1,190 
Bonuses
Stipends3,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,200 
  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: Triantafillos Parlapanide 
Job TitleSuperintendent 
Base Annual Salary145,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances2,330 
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