04/06/2009 OCEAN - LITTLE EGG HARBOR TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1458 1550 1597
Pupils on Roll - Special Full-Time 217 215 232
Private School Placements 2 3 2
Pupils Sent to Contracted Preschool Prog 30 30
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 1
Pupils Received 2 2 1
OCEAN - LITTLE EGG HARBOR TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,160,375 1,160,227
Withdrawal from Current Expense Emergency Rsv 10-312 150,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 90,000
Withdrawal from Maint. Reserve 10-310 100,000
Transfers from Other Funds 10-5200 239,646
Revenues from Local Sources:
Local Tax Levy 10-1210 9,596,284 9,741,177 10,130,824
Tuition 10-1300 31,553 30,000 65,000
Interest Earned on Current Expense Emergency Res 10-1XXX 200
Interest Earned on Capital Reserve Funds 10-1XXX 2,774 1,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 114,956 102,000 63,000
SUBTOTAL 9,745,567 9,874,177 10,259,524
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,871,332
Transportation Aid 10-3120 844,838
Special Education Aid 10-3130 3,326,104
Bilingual Education 10-3140 42,967
Extraordinary Aid 10-3131 57,643 296,286 292,486
Consolidated Aid 10-3195 166,296
Additional Formula Aid 10-3196 289,162
Other State Aids 10-3XXX 654,938
Categorical Special Education Aid 10-3132 762,380 799,536
Equalization Aid 10-3176 5,429,322 6,030,210
Categorical Security Aid 10-3177 253,362 298,795
Adjustment Aid 10-3178 2,983,581 2,054,644
Categorical Transportation Aid 10-3121 738,979 984,439
SUBTOTAL 9,253,280 10,463,910 10,460,110
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,337 1,000 39,065
SUBTOTAL 1,337 1,000 39,065
Adjustment for Prior Year Encumbrances 531,296
Actual Revenues (Over)/Under Expenditures 59,206
TOTAL OPERATING BUDGET 19,299,036 22,370,758 21,918,926
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,271
Revenues from State Sources:
Early Childhood Program Aid 20-3211 851,768
Demonstrably Effective Program Aid 20-3212 535,424
Preschool Education Aid 20-3218 2,632,461 3,404,000
Other Restricted Entitlements 20-32XX 111,267
TOTAL REVENUES FROM STATE SOURCES 1,498,459 2,632,461 3,404,000
Revenues from Federal Sources:
Title I 20-4411-4416 314,176 257,513 271,719
Title VI 20-4417-4418 2,512
I.D.E.A. Part B (Handicapped) 20-4420-4429 404,739 336,161 339,958
Other 20-4XXX 85,214 74,511 70,036
TOTAL REVENUES FROM FEDERAL SOURCES 804,129 670,697 681,713
TOTAL GRANTS AND ENTITLEMENTS 2,313,859 3,303,158 4,085,713
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 302,590 25,000
Transfers from Other Funds 40-5200 323,272
Revenues from Local Sources:
Local Tax Levy 40-1210 334,494 731,417 1,116,991
Miscellaneous 40-1XXX 1,728
TOTAL REVENUES FROM LOCAL SOURCES 336,222 731,417 1,116,991
Revenues from State Sources:
Debt Service Aid Type II 40-3160 323,371 967,381 843,032
TOTAL LOCAL REPAYMENT OF DEBT 982,865 2,001,388 1,985,023
Actual Revenues (Over)/Under Expenditures -274,100
TOTAL REPAYMENT OF DEBT 708,765 2,001,388 1,985,023
TOTAL REVENUES/SOURCES 22,321,660 27,675,304 27,989,662
OCEAN - LITTLE EGG HARBOR TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 5,100,827 6,096,389 5,484,440
Special Education 11-2XX-100-XXX 2,054,221 1,992,376 2,034,101
Basic Skills/Remedial 11-230-100-XXX 184,981 339,165 361,103
Bilingual Education 11-240-100-XXX 59,270 62,114 64,053
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 70,276 40,490 12,670
School Sponsored Athletics 11-402-100-XXX 2,880
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 65,658
Support Services:
Tuition 11-000-100-XXX 123,070 133,519 79,852
Attendance and Social Work Services 11-000-211-XXX 34,597 36,794 37,979
Health Services 11-000-213-XXX 264,265 266,159 228,424
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 556,821 916,600 950,254
Guidance 11-000-218-XXX 132,902 140,819 146,922
Child Study Teams 11-000-219-XXX 511,713 530,189 418,391
Improvement of Instructional Services 11-000-221-XXX 480,285 507,808 813,548
Educational Media Services - School Library 11-000-222-XXX 241,885 243,017 323,306
Instructional Staff Training Services 11-000-223-XXX 164,840 52,574 72,926
General Administration 11-000-230-XXX 586,913 614,805 642,679
School Administration 11-000-240-XXX 561,242 693,433 688,715
Central Svcs & Admin Info Technology 11-000-25X-XXX 574,194 594,179 583,420
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,673,493 1,791,677 2,005,817
Student Transportation Services 11-000-270-XXX 1,555,400 1,815,884 1,508,471
Interest Earned on Current Expense Emergency Res 10-607 200
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,196,945 4,903,257 5,374,497
Total Support Services Expenditures 11,658,565 13,240,714 13,875,201
TOTAL GENERAL CURRENT EXPENSE 19,128,140 21,774,128 21,897,426
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 500
Equipment 12-XXX-XXX-73X 16,076 102,400 21,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 154,820 493,230
TOTAL CAPITAL EXPENDITURES 170,896 596,630 21,500
OPERATING BUDGET GRAND TOTAL 19,299,036 22,370,758 21,918,926
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 11,271
Preschool Education Aid:
Instruction 20-218-100-XXX 685,697 1,082,346 1,651,604
Support Services 20-218-200-XXX 166,071 1,490,115 1,722,396
Facilities Acquisition and Construction Services 20-218-400-XXX 60,000 30,000
TOTAL PRESCHOOL EDUCATION AID 851,768 2,632,461 3,404,000
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 484,480
Support Services 20-212-200-XXX 50,944
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 535,424
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 111,267
Total State Projects 1,498,459 2,632,461 3,404,000
Federal Projects:
Title I 20-XXX-XXX-XXX 314,176 257,513 271,719
Title VI 20-XXX-XXX-XXX 2,512
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 404,739 336,161 339,958
Other Special Projects 20-XXX-XXX-XXX 85,214 74,511 70,036
Total Federal Projects 804,129 670,697 681,713
TOTAL GRANTS AND ENTITLEMENTS 2,313,859 3,303,158 4,085,713
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 708,765 2,001,388 1,985,023
TOTAL REPAYMENT OF DEBT 708,765 2,001,388 1,985,023
Total Expenditures 22,321,660 27,675,304 27,989,662
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
TOTAL EXPENDITURES NET OF TRANSFERS 22,321,660 27,675,304 27,989,662
OCEAN - LITTLE EGG HARBOR TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 647,264 691,424 803,289 436,789
Repayment of Debt 53,490 327,590 25,000 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 92,559 95,333 6,333 6,833
Adult Education Programs 0 0 0 0
Maintenance Reserve 100,000 100,000 0 0
Legal Reserve 1,753,200 1,716,809 793,727 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 187,293 37,293 37,493
Reserved for Repayment of Debt 0 0 0 0
OCEAN - LITTLE EGG HARBOR TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10670 11271 11981 12512 12834
Total Classroom Instruction 6448 6828 7177 7486 7366
Classroom-Salaries and Benefits 6108 6514 6888 7182 7099
Classroom-General Supplies and Textbooks 243 245 229 241 192
Classroom-Purchased Services and Other 97 69 61 64 75
Total Support Services 1753 1915 2275 2372 2718
Support Services-Salaries and Benefits 1582 1775 2115 2205 2290
Total Administrative Costs 1252 1296 1346 1406 1374
Administration-Salaries and Benefits 953 1020 1096 1143 1114
Total Operations and Maintenance of Plant 1153 1161 1135 1197 1354
Operations & Maintenance of Plant-Salary & Ben. 571 613 607 633 877
Total Food Services Costs 0 0
Total Extracurricular Costs 32 57 33 34 10
Total Equipment Costs 78 10 88 92 28
Employee Benefits as a % of Salaries 34.4 35.3 40.3 40.3 41.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 09-10 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 initiatives and co-
operative purchasing agreements. In addition, the district is actively
involved in the county shared service committee structure and continually
seeks additional shared service arrangements. The district participates
in the following agreements:
LEH Twp - snowplowing services,security cameras,School Resource Officers,
Safe Routes to School grant,recycling pickup and educational assemblies
Sterling HS - S. Jersey Technical Partnership (SJTP) - technology needs
Pittsgrove SD - copy paper and office supply consortium
MOESC - transportation consortium and supply/toner consortium
Ocean County - OC bid portal and interlocal agreement for warning lights
ACT - joint bid for phone service
ACES - joint bid for electric and gas service
ED DATA - joint bid for educational supplies and skilled trades
SAIF - purchasing of insurances through consortium
S.Jersey Food Coop - consortium for grocery items for cafeteria sales
Lacey BOE - consortium for milk, bread and dairy items for cafe sales
Stafford Twp. BOE - purchasing consortium for Balanced Leadership -
professional development for district administration
Pinelands Regional SD - jointure for district transportation
Bergen County Banking Consortium - consortium for all district banking
services (Bergen and Ocean Counties)
Stafford BOE - Title III consortium and CENS communication network
ETTC - Stockton College for various services including professional dev-
elopment and redistricting advisors
County of Ocean - AVA - rental of audio visual and educational software,
including STAR LAB
Southern Regional ETTC - professional training/development
Local area districts - sending/recieving contracts for special education
students
OCEAN - LITTLE EGG HARBOR TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,130,824 (A)
Estimated Net Taxable Valuation (as of 03/10/2009 ) 3,134,737,090 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.3232 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,247,815 (D)
Estimated Net Taxable Valuation (as of 03/10/2009 ) 3,134,737,090 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.3588 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,130,824 (G)
Estimated Equalized Valuation (as of 03/10/2009 ) 3,064,406,864 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3306 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,247,815 (J)
Estimated Equalized Valuation (as of 03/10/2009 ) 3,064,406,864 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.3670 (L)
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Frank B. Kasyan
Job Title Superintendent
Base Annual Salary 151,857
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2012
Annual Work Days 232
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 7,178
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 6,410
Dental Insurance 249
Life Insurance 0
Other Insurances 810
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 14,560
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 Barbara Smith
Job Title Assistant Superintendent
Base Annual Salary 101,540
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 232
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 3,390
Bonuses 300
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 3,969
Dental Insurance 0
Life Insurance 0
Other Insurances 577
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 4,653
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration UP TO SIX DAYS TO AN ANNUITY FUND
Additional Comments
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Lynn Coates
Job Title Business Administrator
Board Secretary
Base Annual Salary 108,477
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 232
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 919
Bonuses 300
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,218
Dental Insurance 249
Life Insurance 0
Other Insurances 810
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 4,972
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration UP TO SIX DAYS TO AN ANNUITY FUND
Additional Comments
OCEAN - LITTLE EGG HARBOR TWP
17. Salaries and Benefits of Certain District Employees
Name Carol Saker
Job Title Other
Base Annual Salary 101,540
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 232
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 1,364
Bonuses 300
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 577
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 4,653
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration UP TO SIX DAYS TO AN ANNUITY FUND
Additional Comments