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User Friendly Budgets
2011-2012

OCEAN - LAVALLETTE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time131156157
spacing
Pupils on Roll - Special Full-Time171212
Private School Placements223
spacing
Pupils Sent to Other Districts-Reg Prog495353
Pupils Sent to Other Dists-Spec Ed Prog81210
Pupils Received325558

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,741
Revenues from Local Sources:
Local Tax Levy 10-1210 3,158,403 3,521,351 3,554,925
Tuition 10-1300 100,440 120,500 145,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 30
Interest Earned on Maintenance Reserve 10-1XXX 0 76 31
Interest Earned on Capital Reserve Funds 10-1XXX 388 300 170
Other Restricted Miscellaneous Revenues 10-1XXX 82 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 10,179 4,600 890
SUBTOTAL  3,269,492 3,646,827 3,701,046
Revenues from State Sources:
Extraordinary Aid 10-3131 39,168 39,168 0
Other State Aids 10-3XXX 1,128 1,128 0
Categorical Special Education Aid 10-3132 102,595 88,444 88,444
Categorical Security Aid 10-3177 12,937 9,489 15,657
Adjustment Aid 10-3178 60,590 0 5,997
Categorical Transportation Aid 10-3121 39,350 0 58,058
SUBTOTAL  255,768 138,229 168,156
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 9,057
SUBTOTAL  0 0 9,057
Adjustment for Prior Year Encumbrances  0 154,271 0
Actual Revenues (Over)/Under Expenditures  -19,368 0 0
TOTAL OPERATING BUDGET  3,505,892 3,939,327 3,880,000
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 1,993 0
Revenues from Federal Sources:
Title I 20-4411-4416 24,220 20,402 17,350
Title II 20-4451-4455 0 13,698 11,650
Title IV 20-4471-4474 0 40 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 47,093 47,253 37,000
Other 20-4XXX 63,761 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  135,074 81,393 66,000
TOTAL GRANTS AND ENTITLEMENTS  135,074 83,386 66,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 132,655 131,469 127,567
TOTAL REVENUES FROM LOCAL SOURCES  132,655 131,469 127,567
Revenues from State Sources:
Debt Service Aid Type II 40-3160 18,110 14,776 14,158
TOTAL LOCAL REPAYMENT OF DEBT  150,765 146,245 141,725
TOTAL REPAYMENT OF DEBT  150,765 146,245 141,725
TOTAL REVENUES/SOURCES  3,791,731 4,168,958 4,087,725
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,791,731 4,168,958 4,087,725

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,040,9141,093,8071,100,071
Special Education 11-2XX-100-XXX144,448159,295163,243
Basic Skills/Remedial 11-230-100-XXX10,05115,32015,350
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX028,40217,456
School Sponsored Athletics 11-402-100-XXX36,39234,30629,475
Community Services Programs/Operations 11-800-330-XXX3,7405,6613,441
Support Services:
Tuition 11-000-100-XXX978,7371,164,1141,116,082
Attendance and Social Work Services 11-000-211-XXX5,1835,1837,205
Health Services 11-000-213-XXX57,42062,28859,509
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21743,45844,04444,380
Guidance 11-000-218-XXX34,98237,27836,998
Child Study Teams 11-000-219-XXX39,60945,58248,467
Improvement of Instructional Services 11-000-221-XXX13,21114,29612,894
Educational Media Services - School Library 11-000-222-XXX48,25667,26955,039
Instructional Staff Training Services 11-000-223-XXX13,81014,92123,372
General Administration 11-000-230-XXX78,96390,00678,116
School Administration 11-000-240-XXX47,32851,70152,058
Central Svcs & Admin Info Technology 11-000-25X-XXX93,605106,526110,072
Interest Earned on Maintenance Reserve 10-60607631
Operation and Maintenance of Plant Services 11-000-26X-XXX204,011218,736219,400
Student Transportation Services 11-000-270-XXX152,439104,360126,161
Interest Earned on Current Expense Emergency Res 10-6070030
Personal Services - Employee Benefits 11-XXX-XXX-2XX422,438514,463545,955
Food Services 11-000-310-XXX31,18733,00615,000
Total Support Services Expenditures 2,264,6372,573,7732,550,708
TOTAL GENERAL CURRENT EXPENSE 3,500,1823,910,6403,879,805
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040300170
Equipment 12-XXX-XXX-73X028,3870
Facilities Acquisition and Construction Services 12-000-4XX-XXX5,710025
TOTAL CAPITAL EXPENDITURES 5,71028,687195
OPERATING BUDGET GRAND TOTAL 3,505,8923,939,3273,880,000
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX01,9930
Federal Projects:
Title I 20-XXX-XXX-XXX24,22020,40217,350
Title II 20-XXX-XXX-XXX013,69811,650
Title IV 20-XXX-XXX-XXX0400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX47,09347,25337,000
Other Special Projects 20-XXX-XXX-XXX63,76100
Total Federal Projects 135,07481,39366,000
TOTAL GRANTS AND ENTITLEMENTS 135,07483,38666,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX150,765146,245141,725
TOTAL REPAYMENT OF DEBT 150,765146,245141,725
Total Expenditures 3,791,7314,168,9584,087,725
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,791,7314,168,9584,087,725

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget223,831290,296250,000250,000
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve174,695131,409131,709131,879
      Adult Education Programs0000
      Maintenance Reserve51,53135,84835,92435,955
      Legal Reserve7951,7411,7410
      Tuition Reserve0000
      Current Expense Emergency Reserve5,0003,7503,7503,780
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost16,09515,94417,50115,72715,605
Total Classroom Instruction10,11110,88610,9809,6319,798
Classroom-Salaries and Benefits9,92110,62710,6999,2659,580
Classroom-General Supplies and Textbooks72228243281185
Classroom-Purchased Services and Other11831398533
Total Support Services1,9381,7232,4912,0972,079
Support Services-Salaries and Benefits1,6821,3972,1761,6271,613
Total Administrative Costs1,8251,4801,7471,7951,759
Administration-Salaries and Benefits1,5841,1881,6091,4151,453
Legal Costs01222115174
Total Operations and Maintenance of Plant1,6501,3761,7151,4771,484
Operations & Maintenance of Plant-Salary & Ben.910640950780796
Total Food Services Costs5821012319689
Total Extracurricular Costs423245393473356
Total Equipment Costs10001690
Employee Benefits as a % of Salaries24.425.228.62930.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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
  • CST-Point Pleasant Beach
  • OT-Brielle
  • Transportation-Toms River, Point Pleasant Borough, Central Regional
  • Telephone-ACT
  • Electric-ACES
  • Snow and Garbage remeoval-Borough of Lavallette
  • Teacher Training-ETTC
  • Class trips & Activities-Bay Head, St. Peter's, Seaside Park, Pt. Beach

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,554,925 (A)
Estimated Net Taxable Valuation (as of 03/01/2011)1,865,780,966 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.1905 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,682,492 (D)
Estimated Net Taxable Valuation (as of 03/01/2011)1,865,780,966 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.1974 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,554,925 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,298,638,414 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1547 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,682,492 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,298,638,414 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1602 (L)

 

Administrative Salaries
Employee Name: Dr. Peter S. Morris 
Job TitleSuperintendent 
Base Annual Salary139,389 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,800 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Patricia Christopher 
Job TitleBusiness Administrator 
Base Annual Salary108,820 
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 Days240 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances348 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,640 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers' allowed $16,000 
   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