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User Friendly Budgets
2010

OCEAN - LAKEHURST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time345349351
spacing
Pupils on Roll - Special Full-Time927878
Private School Placements332
spacing
Pupils Sent to Other Districts-Reg Prog120114114
Pupils Sent to Other Dists-Spec Ed Prog443846
Pupils Received200
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 495,000 650,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,048,776 1,048,776 1,048,776
Tuition 10-1300 90,400 90,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 30,298 18,000 10,000
SUBTOTAL  1,169,474 1,156,776 1,058,776
Revenues from State Sources:
Extraordinary Aid 10-3131 41,960 0 0
Categorical Special Education Aid 10-3132 298,213 293,635 283,022
Equalization Aid 10-3176 5,595,912 4,430,377 5,337,116
Categorical Security Aid 10-3177 122,972 119,046 125,466
Adjustment Aid 10-3178 0 140,392 0
Categorical Transportation Aid 10-3121 143,910 201,479 0
SUBTOTAL  6,202,967 5,184,929 5,745,604
Revenues from Federal Sources:
IMPACT Aid 10-4100 992,500 600,000 600,000
Medicaid Reimbursement 10-4200 0 19,169 20,000
Equalization Aid - ARRA ESF 16-4520 0 945,466 0
Equalization Aid - ARRA GSF 17-4521 0 36,600 0
SUBTOTAL  992,500 1,601,235 620,000
Actual Revenues (Over)/Under Expenditures  -402,555 0 0
TOTAL OPERATING BUDGET  7,962,386 8,437,940 8,074,380
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 96,865 100,100 100,100
TOTAL REVENUES FROM STATE SOURCES  96,865 100,100 100,100
Revenues from Federal Sources:
Title I 20-4411-4416 53,249 142,562 128,305
Title II 20-4451-4455 0 0 19,658
Title IV 20-4471-4474 0 0 1,805
I.D.E.A. Part B (Handicapped) 20-4420-4429 163,971 170,000 153,000
Other 20-4XXX 45,120 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  262,340 312,562 302,768
TOTAL GRANTS AND ENTITLEMENTS  359,205 412,662 402,868
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 98,889
TOTAL REVENUES FROM LOCAL SOURCES  0 0 98,889
TOTAL LOCAL REPAYMENT OF DEBT  0 0 98,889
TOTAL REPAYMENT OF DEBT  0 0 98,889
TOTAL REVENUES/SOURCES  8,321,591 8,850,602 8,576,137
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,321,591 8,850,602 8,576,137

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,841,0522,066,6141,837,562
Special Education 11-2XX-100-XXX671,562670,592569,225
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,19514,10013,000
Summer School 11-422-XXX-XXX048,5100
Support Services:
Tuition 11-000-100-XXX2,517,2202,390,5372,527,797
Attendance and Social Work Services 11-000-211-XXX3,9284,0854,248
Health Services 11-000-213-XXX60,36562,76164,894
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217138,139133,069144,005
Child Study Teams 11-000-219-XXX229,390244,053250,067
Improvement of Instructional Services 11-000-221-XXX25,00026,00021,160
Educational Media Services - School Library 11-000-222-XXX5,0877,5367,536
Instructional Staff Training Services 11-000-223-XXX1,5399,0006,000
General Administration 11-000-230-XXX255,170226,482212,485
School Administration 11-000-240-XXX85,366141,600129,520
Central Svcs & Admin Info Technology 11-000-25X-XXX220,461228,654234,161
Operation and Maintenance of Plant Services 11-000-26X-XXX435,023517,090443,040
Student Transportation Services 11-000-270-XXX302,713277,500312,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,057,6611,243,7571,223,914
Food Services 11-000-310-XXX14,99100
Total Support Services Expenditures 5,352,0535,512,1245,581,327
TOTAL GENERAL CURRENT EXPENSE 7,875,8628,311,9408,001,114
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX49,947126,00073,266
TOTAL CAPITAL EXPENDITURES 49,947126,00073,266
Summer School:
Instruction 13-422-100-XXX36,57700
Total Summer School 36,57700
TOTAL SPECIAL SCHOOLS 36,57700
OPERATING BUDGET GRAND TOTAL 7,962,3868,437,9408,074,380
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX65,70466,75876,786
Support Services 20-218-200-XXX31,16133,34223,314
TOTAL PRESCHOOL EDUCATION AID 96,865100,100100,100
Other State Projects:
Total State Projects 96,865100,100100,100
Federal Projects:
Title I 20-XXX-XXX-XXX53,249142,562128,305
Title II 20-XXX-XXX-XXX0019,658
Title IV 20-XXX-XXX-XXX001,805
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX163,971170,000153,000
Other Special Projects 20-XXX-XXX-XXX45,12000
Total Federal Projects 262,340312,562302,768
TOTAL GRANTS AND ENTITLEMENTS 359,205412,662402,868
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0098,889
TOTAL REPAYMENT OF DEBT 0098,889
Total Expenditures 8,321,5918,850,6028,576,137
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,321,5918,850,6028,576,137

 

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 Budget982,1771,384,732889,732239,732
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost10,84411,56712,96613,45212,263
Total Classroom Instruction6,8267,4658,4338,7517,777
Classroom-Salaries and Benefits6,5887,2498,1598,4667,497
Classroom-General Supplies and Textbooks128113141147142
Classroom-Purchased Services and Other110103133138137
Total Support Services1,2371,3001,4301,4831,508
Support Services-Salaries and Benefits1,0921,1241,3551,4061,311
Total Administrative Costs1,6271,5761,7031,7671,732
Administration-Salaries and Benefits1,4391,3691,4551,5101,468
Legal Costs00181919
Total Operations and Maintenance of Plant1,0791,1181,3421,3901,188
Operations & Maintenance of Plant-Salary & Ben.582611714734585
Total Food Services Costs3334000
Total Extracurricular Costs2125323330
Total Equipment Costs00000
Employee Benefits as a % of Salaries36.330.132.432.436.1

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
  • Manchester Township Schools....9-12 Education,Cafeteria,Transportation
  • Borough of Lakehurst...........Snow Removal, Waster Removal, Maintenance
  • ACES...........................Electric
  • Ed Data........................Cooperative Purchasing

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)191,280,472 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5483 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,147,665 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)191,280,472 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6000 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,048,776 (G)
Estimated Equalized Valuation (as of 10/01/2009)202,834,463 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5171 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,147,665 (J)
Estimated Equalized Valuation (as of 10/01/2009)202,834,463 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5658 (L)

 

Administrative Salaries
Employee Name: Barry Parliman 
Job TitleBusiness Administrator 
Base Annual Salary120,084 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  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: 
Allowances
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: Carmen Davis 
Job TitlePrincipal 
Base Annual Salary
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 Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  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: 
Allowances1,500 
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: Clifford Barneman 
Job TitleDirector Special Education 
Base Annual Salary88,691 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  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: 
Allowances1,500 
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