05/25/2010 OCEAN - LITTLE EGG HARBOR TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1550 1615 1642
Pupils on Roll - Special Full-Time 215 221 237
Pupils on Roll - Special Shared-Time 1
Private School Placements 3 3
Pupils Sent to Contracted Preschool Prog 30 26 30
Pupils Sent to Other Districts-Reg Prog 1 2 1
Pupils Sent to Other Dists-Spec Ed Prog 1 1
Pupils Received 2 1 2
OCEAN - LITTLE EGG HARBOR TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,160,227 699,309
Transfers from Other Funds 10-5200 142,716
Revenues from Local Sources:
Local Tax Levy 10-1210 9,741,177 10,080,824 10,184,057
Tuition 10-1300 61,720 65,000 65,000
Interest Earned on Current Expense Emergency Res 10-1XXX 200
Interest Earned on Capital Reserve Funds 10-1XXX 1,000 500 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 68,772 63,000 83,000
SUBTOTAL 9,872,669 10,209,524 10,333,057
Revenues from State Sources:
Extraordinary Aid 10-3131 350,323 292,486 369,256
Categorical Special Education Aid 10-3132 762,380 799,536 795,998
Equalization Aid 10-3176 5,322,618 4,936,052 6,037,820
Categorical Security Aid 10-3177 253,362 298,795 332,167
Adjustment Aid 10-3178 2,929,544 2,054,644 888,545
Categorical Transportation Aid 10-3121 738,979 984,439 1,020,960
SUBTOTAL 10,357,206 9,365,952 9,444,746
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,001 39,065 35,112
Equalization Aid - ARRA ESF 16-4520 1,053,380
Equalization Aid - ARRA GSF 17-4521 40,778
SUBTOTAL 16,001 1,133,223 35,112
Adjustment for Prior Year Encumbrances 52,508
Actual Revenues (Over)/Under Expenditures 893,386
TOTAL OPERATING BUDGET 21,281,978 21,921,434 20,512,224
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,878
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 236,408
Early Childhood Program Aid 20-3211 2,396,053
Preschool Education Aid 20-3218 3,640,407 4,096,935
TOTAL REVENUES FROM STATE SOURCES 2,396,053 3,640,407 4,333,343
Revenues from Federal Sources:
Title I 20-4411-4416 286,144 397,841 293,810
Title II 20-4451-4455 69,244
Title IV 20-4471-4474 5,312
I.D.E.A. Part B (Handicapped) 20-4420-4429 393,793 463,369 345,097
Other 20-4XXX 71,220 648,518
TOTAL REVENUES FROM FEDERAL SOURCES 751,157 1,509,728 713,463
TOTAL GRANTS AND ENTITLEMENTS 3,153,088 5,150,135 5,046,806
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 25,000 608
Revenues from Local Sources:
Local Tax Levy 40-1210 731,417 1,116,991 1,349,781
Miscellaneous 40-1XXX 608
TOTAL REVENUES FROM LOCAL SOURCES 732,025 1,116,991 1,349,781
Revenues from State Sources:
Debt Service Aid Type II 40-3160 967,381 843,032 702,919
TOTAL LOCAL REPAYMENT OF DEBT 1,699,406 1,985,023 2,053,308
Actual Revenues (Over)/Under Expenditures 301,982
TOTAL REPAYMENT OF DEBT 2,001,388 1,985,023 2,053,308
TOTAL REVENUES/SOURCES 26,436,454 29,056,592 27,612,338
OCEAN - LITTLE EGG HARBOR TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 5,937,943 5,665,029 5,489,206
Special Education 11-2XX-100-XXX 2,019,950 2,411,465 2,402,315
Basic Skills/Remedial 11-230-100-XXX 338,475 321,872 288,256
Bilingual Education 11-240-100-XXX 59,827 64,957 66,627
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 25,080 10,520 8,000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 59,978 49,396
Support Services:
Tuition 11-000-100-XXX 186,537 101,267 105,852
Attendance and Social Work Services 11-000-211-XXX 36,416 38,324 41,006
Health Services 11-000-213-XXX 208,396 230,154 207,569
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 784,637 852,485 796,286
Guidance 11-000-218-XXX 105,714 157,728 23,150
Child Study Teams 11-000-219-XXX 470,086 425,105 391,012
Improvement of Instructional Services 11-000-221-XXX 457,849 661,534 443,790
Educational Media Services - School Library 11-000-222-XXX 236,849 317,223 256,067
Instructional Staff Training Services 11-000-223-XXX 71,147 141,282 58,971
General Administration 11-000-230-XXX 596,082 638,847 530,091
School Administration 11-000-240-XXX 736,815 672,220 563,005
Central Svcs & Admin Info Technology 11-000-25X-XXX 631,663 619,379 549,341
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,659,237 1,978,411 1,424,132
Student Transportation Services 11-000-270-XXX 1,653,308 1,536,309 1,480,222
Interest Earned on Current Expense Emergency Res 10-607 200
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,476,100 4,973,590 5,336,582
Total Support Services Expenditures 12,310,836 13,343,858 12,207,076
TOTAL GENERAL CURRENT EXPENSE 20,692,111 21,877,879 20,510,876
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 500 1,000
Equipment 12-XXX-XXX-73X 118,251 43,055
Facilities Acquisition and Construction Services 12-000-4XX-XXX 470,771 348
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 845
TOTAL CAPITAL EXPENDITURES 589,867 43,555 1,348
OPERATING BUDGET GRAND TOTAL 21,281,978 21,921,434 20,512,224
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 5,878
Preschool Education Aid:
Instruction 20-218-100-XXX 1,159,573 1,739,954 1,953,734
Support Services 20-218-200-XXX 1,200,436 1,900,453 2,379,609
Facilities Acquisition and Construction Services 20-218-400-XXX 36,044
TOTAL PRESCHOOL EDUCATION AID 2,396,053 3,640,407 4,333,343
Total State Projects 2,396,053 3,640,407 4,333,343
Federal Projects:
Title I 20-XXX-XXX-XXX 286,144 397,841 293,810
Title II 20-XXX-XXX-XXX 69,244
Title IV 20-XXX-XXX-XXX 5,312
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 393,793 463,369 345,097
Other Special Projects 20-XXX-XXX-XXX 71,220 648,518
Total Federal Projects 751,157 1,509,728 713,463
TOTAL GRANTS AND ENTITLEMENTS 3,153,088 5,150,135 5,046,806
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,001,388 1,985,023 2,053,308
TOTAL REPAYMENT OF DEBT 2,001,388 1,985,023 2,053,308
Total Expenditures 26,436,454 29,056,592 27,612,338
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 26,436,454 29,056,592 27,612,338
OCEAN - LITTLE EGG HARBOR TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 691,424 792,140 425,640 425,640
Repayment of Debt 327,590 25,608 608 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 95,333 53,792 54,292 55,292
Adult Education Programs 0 0 0 0
Maintenance Reserve 100,000 0 0 0
Legal Reserve 1,716,809 1,493,036 699,309 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 187,293 37,293 37,493 37,493
Restricted for Repayment of Debt 0 0 0 0
OCEAN - LITTLE EGG HARBOR TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11271 11653 12815 12891 12378
Total Classroom Instruction 6828 7117 7371 7622 7755
Classroom-Salaries and Benefits 6514 6771 7104 7357 7535
Classroom-General Supplies and Textbooks 245 266 192 169 187
Classroom-Purchased Services and Other 69 80 75 96 33
Total Support Services 1915 2019 2720 2603 2480
Support Services-Salaries and Benefits 1775 1885 2292 2084 1977
Total Administrative Costs 1296 1397 1375 1352 1179
Administration-Salaries and Benefits 1020 1132 1114 1087 1000
Legal Costs 0 0 19 27 23
Total Operations and Maintenance of Plant 1161 1087 1328 1294 944
Operations & Maintenance of Plant-Salary & Ben. 613 609 851 784 608
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 57 19 10 8 6
Total Equipment Costs 10 86 20 23 0
Employee Benefits as a % of Salaries 35.3 37.0 41.7 38.2 43.9
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.
OCEAN - LITTLE EGG HARBOR TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
OCEAN - LITTLE EGG HARBOR TWP
Shared Services -- Description of Shared Services
_________________________________________________
The district is involved with various shared service and cooperative
purhasing initiatives. In addition, the district is actively in-
volved in the county shared services committee structure and con-
tinually seeks additional shared service arrangements. The district
participates in the following agreements:
1. LEH TWP-Security cameras, School Resource Officers, Safe Routes To
Schools grant, recycling pick-up and educational assemblies.
2. Sterling HS - S. Jersey Technical Partnership(SJTP) - technology needs
3. Pittsgrove SD - copy paper and office supply consortium
4. MOESC -transportation, supplies and printer toner consortium
5. County of Ocean - OC bid portal and interlocal agreement for warning
lights
6. ACT - joint bid for phone service
7. ACES - joint bid for electic and gas services
8. Ed Data - joint bid for education/office supplies and skilled trades
9. SAIF - purchasing of insurances through consortium
10.S. Jersey Food Coop - purchasing consortium for grocery items for
cafeteria sales
11.Lacey SD - purchasing consortium for milk, bread and dairy items for
cafeteria sales
12.Pinelands Regional SD - jointure for district transportation
13.Bergen County Banking Consortium(BCBC) - consortium for all district
banking services (Bergen and Ocean Counties)
14.Stafford SD - Title III consortium
15.ETTC - Stockton College for various services including professional
development
16.County of Ocean - AVA - rental of audio visual and educational
software, including STARLAB
17.Southern Regional ETTC - professional development/training
18.Local Area Districts - sending/recieving contracts for special
education students
19.Jackson Twp SD - various joint professional development activities
for staff
OCEAN - LITTLE EGG HARBOR TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,184,057 (A)
Estimated Net Taxable Valuation (as of 03/10/2010 ) 2,967,533,131 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.3432 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,533,838 (D)
Estimated Net Taxable Valuation (as of 03/10/2010 ) 2,967,533,131 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.3887 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,184,057 (G)
Estimated Equalized Valuation (as of 03/10/2010 ) 2,854,479,453 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3568 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,533,838 (J)
Estimated Equalized Valuation (as of 03/10/2010 ) 2,854,479,453 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.4041 (L)
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Frank B. Kasyan
Job Title Superintendent
Base Annual Salary 157,931
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 06/26/2006
Ending Date of Contract 06/30/2012
Annual Work Days 261
Annual Vacation Days 24
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,745
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 15,793
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days Vacation Day Buyback
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Barbara Smith
Job Title Assistant Superintendent
Base Annual Salary 106,515
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,604
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Lynn Coates
Job Title Business Administrator
Base Annual Salary 113,792
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,483
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Carol Saker
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 106,515
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,289
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments