03/15/2011 OCEAN - MANCHESTER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2686 2659 2665
Pupils on Roll Regular Shared-Time 69 49 49
Pupils on Roll - Special Full-Time 444 461 471
Pupils on Roll - Special Shared-Time 40 47 46
Subtotal - Pupils On Roll 3239 3216 3231
Private School Placements 24 18 20
Pupils Sent to Other Districts-Reg Prog 2 2
Pupils Sent to Other Dists-Spec Ed Prog 16 14 15
Pupils Received 149 159 156
Pupils in State Facilities 2 1 1
OCEAN - MANCHESTER TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 185,000 50,000
Transfers from Other Funds 10-5200 -1
Revenues from Local Sources:
Local Tax Levy 10-1210 35,706,257 37,489,885 38,695,101
Tuition 10-1300 2,085,000 2,147,109 2,225,318
Unrestricted Miscellaneous Revenues 10-1XXX 308,617 305,106 200,000
SUBTOTAL 38,099,874 39,942,100 41,120,419
Revenues from State Sources:
Extraordinary Aid 10-3131 130,273 130,273 130,273
Other State Aids 10-3XXX 8,934
Categorical Special Education Aid 10-3132 1,627,374 1,599,072 1,599,072
Categorical Security Aid 10-3177 339,776 397,151 397,151
Adjustment Aid 10-3178 2,882,004 599,851 1,052,996
Categorical Transportation Aid 10-3121 1,755,871 1,745,945 1,745,945
SUBTOTAL 6,744,232 4,472,292 4,925,437
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 59,882 41,825 50,000
Education Jobs Fund 18-4522 218,896
SUBTOTAL 59,882 41,825 268,896
Adjustment for Prior Year Encumbrances 6,793
Actual Revenues (Over)/Under Expenditures 414,533
TOTAL OPERATING BUDGET 45,318,520 44,648,010 46,364,752
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,806
Revenues from Federal Sources:
Title I 20-4411-4416 479,329 376,177 376,176
Title II 20-4451-4455 121,113 121,113
Title III 20-4491-4494 4,000 4,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 989,239 702,667 702,667
Other 20-4XXX 126,763 33,450 33,450
TOTAL REVENUES FROM FEDERAL SOURCES 1,595,331 1,237,407 1,237,406
TOTAL GRANTS AND ENTITLEMENTS 1,603,137 1,237,407 1,237,406
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 226,678
Transfers from Other Funds 40-5200 33,709
Revenues from Local Sources:
Local Tax Levy 40-1210 2,106,952 2,233,421 2,102,060
TOTAL REVENUES FROM LOCAL SOURCES 2,106,952 2,233,421 2,102,060
Revenues from State Sources:
Debt Service Aid Type II 40-3160 81,046 247,033 150,582
TOTAL LOCAL REPAYMENT OF DEBT 2,221,707 2,480,454 2,479,320
Actual Revenues (Over)/Under Expenditures -29,268
TOTAL REPAYMENT OF DEBT 2,192,439 2,480,454 2,479,320
TOTAL REVENUES/SOURCES 49,114,096 48,365,871 50,081,478
OCEAN - MANCHESTER TWP
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 13,917,233 13,837,866 14,375,043
Special Education 11-2XX-100-XXX 3,870,475 4,005,388 4,367,020
Bilingual Education 11-240-100-XXX 161,957 174,827 184,613
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 291,685 197,244 203,825
School Sponsored Athletics 11-402-100-XXX 739,943 573,687 586,270
Other Instructional Programs 11-4XX-100-XXX 94,342 93,716 104,478
Support Services:
Tuition 11-000-100-XXX 1,729,218 1,257,045 1,367,296
Attendance and Social Work Services 11-000-211-XXX 34,474 39,353 40,185
Health Services 11-000-213-XXX 329,056 395,967 421,785
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 462,921 454,024 487,932
Guidance 11-000-218-XXX 973,698 912,986 914,084
Child Study Teams 11-000-219-XXX 1,351,263 1,335,787 1,336,092
Improvement of Instructional Services 11-000-221-XXX 713,368 726,310 738,360
Educational Media Services - School Library 11-000-222-XXX 483,454 469,134 488,543
Instructional Staff Training Services 11-000-223-XXX 58,852 31,188 47,900
General Administration 11-000-230-XXX 749,770 720,885 666,216
School Administration 11-000-240-XXX 1,650,711 1,657,463 1,675,818
Central Svcs & Admin Info Technology 11-000-25X-XXX 639,826 680,914 684,263
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,080,284 4,735,960 4,785,805
Student Transportation Services 11-000-270-XXX 3,107,656 2,925,007 3,049,319
Personal Services - Employee Benefits 11-XXX-XXX-2XX 8,587,576 9,087,519 9,655,000
Total Support Services Expenditures 25,952,127 25,429,542 26,358,598
TOTAL GENERAL CURRENT EXPENSE 45,027,762 44,312,270 46,179,847
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 290,758 115,907 107,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 219,833 77,905
TOTAL CAPITAL EXPENDITURES 290,758 335,740 184,905
OPERATING BUDGET GRAND TOTAL 45,318,520 44,648,010 46,364,752
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 7,806
Federal Projects:
Title I 20-XXX-XXX-XXX 479,329 376,177 376,176
Title II 20-XXX-XXX-XXX 121,113 121,113
Title III 20-XXX-XXX-XXX 4,000 4,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 989,239 702,667 702,667
Other Special Projects 20-XXX-XXX-XXX 126,763 33,450 33,450
Total Federal Projects 1,595,331 1,237,407 1,237,406
TOTAL GRANTS AND ENTITLEMENTS 1,603,137 1,237,407 1,237,406
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,192,439 2,480,454 2,479,320
TOTAL REPAYMENT OF DEBT 2,192,439 2,480,454 2,479,320
Total Expenditures 49,114,096 48,365,871 50,081,478
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
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 49,114,096 48,365,871 50,081,478
OCEAN - MANCHESTER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 859,501 803,472 618,472 568,472
Repayment of Debt 4,441 33,709 226,678 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 273,664 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
OCEAN - MANCHESTER TWP
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11827 12012 12480 12688 13119
Total Classroom Instruction 5341 6958 7420 7525 7916
Classroom-Salaries and Benefits 5132 6756 7199 7315 7699
Classroom-General Supplies and Textbooks 156 145 154 146 173
Classroom-Purchased Services and Other 53 58 67 64 44
Total Support Services 1281 1676 1772 1789 1835
Support Services-Salaries and Benefits 1145 1550 1642 1664 1705
Total Administrative Costs 898 1134 1164 1220 1212
Administration-Salaries and Benefits 727 974 994 1030 1039
Legal Costs 0 8 16 16 13
Total Operations and Maintenance of Plant 1451 1681 1629 1648 1658
Operations & Maintenance of Plant-Salary & Ben. 458 700 597 620 614
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 293 380 301 300 308
Total Equipment Costs 116 87 59 37 34
Employee Benefits as a % of Salaries 31.0 30.2 31.8 32.8 33.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 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.
OCEAN - MANCHESTER TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
OCEAN - MANCHESTER TWP
Shared Services -- Description of Shared Services
_________________________________________________
Manchester Township: Facility Use
School Resource Officer
Paving
Snow Plowing
Recycling Program
Transportation Jointures: Lakehurst, Jackson, Toms River, Pinelands
Barnaget, Lacey, Central Regional, MOESC
School Alliance Insurance Fund JIFF
New Jersey School Boards Association Insurance Group - MOCCIFF
Stafford Township Co-op - Diesel and unleaded gasoline and heating oil
Educational Data Services - District-wide supplies and materials
Alliance for Competative Energy Services (ACES)
National Joint Powers Alliance - Transportation parts and supplies
Middlesex Regional Ed-Services Commission - District-wide supplies,
materials and services
Ocean County Bid Portal - Supplies, Machinery and Equipment
OCEAN - MANCHESTER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 38,092,493 (A)
Estimated Net Taxable Valuation (as of 03/01/2011 ) 4,079,359,820 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.9338 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 40,260,233 (D)
Estimated Net Taxable Valuation (as of 03/01/2011 ) 4,079,359,820 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.9869 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 38,092,493 (G)
Estimated Equalized Valuation (as of 12/31/2010 ) 4,523,543,387 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8421 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 40,260,233 (J)
Estimated Equalized Valuation (as of 12/31/2010 ) 4,523,543,387 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.8900 (L)
OCEAN - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name DAVID TRETHAWAY
Job Title Superintendent
Base Annual Salary 157,340
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,200
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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 - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name CRAIG LORENTZEN
Job Title Business Administrator
Base Annual Salary 118,504
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 260
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,200
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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 - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name KEVIN BURGER
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 140,245
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,400
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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 - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name OLIVER LOKERSON
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 135,260
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,400
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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 - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name JUDITH NAPPI
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 134,766
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,400
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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 - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name CLIFFORD CONOVER
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 103,837
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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 - MANCHESTER TWP
17. Salaries and Benefits of Certain District Employees
Name DAVID GALVAO
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 78,750
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 15
Annual Sick Days 14
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,137
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 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