OCEAN Revenues and Appropriations TUCKERTON BORO

Transcription

1 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff 100 Local Tax Levy ,593,457 2,645,326 2,698,233 52, Tuition From Individuals ,070 3,500 3, Tuition From Other LEAs Within the State , Total Tuition ,685 3,500 3, Transportation Fees from Other LEAs ,300 24,500 34,200 9, Unrestricted Miscellaneous Revenues 10-1XXX 80,406 10,000 10, Interest Earned on Maintenance Reserve 10-1XXX Interest Earned on Capital Reserve Funds 10-1XXX SUBTOTAL - REVENUES FROM LOCAL SOURCES 2,731,848 2,683,426 2,746,133 62, School Choice Aid , , , Categorical Transportation Aid ,809 9,443 9, Categorical Special Education Aid , , , Equalization Aid ,230,549 1,244,469 1,244, Categorical Security Aid ,084 51,045 51, Supplemental Enrollment Growth Aid , , Under Adequacy Aid ,056 10, PARCC Readiness Aid ,380 3, Per Pupil Growth Aid ,380 3, Professional Learning Community Aid ,010 3, Other State Aids 10-3XXX 407, SUBTOTAL - Revenues from State Sources 2,257,265 2,278,716 2,278, Budgeted Fund Balance - Operating Budget , , Withdraw from Cap Res-Excess Cost & Oth Cap Prj , , Adjustment for Prior Year Encumbrances 0 269, , Actual Revenues (Over)/Under Expenditures -206, TOTAL OPERATING BUDGET 4,782,912 5,433,209 5,424,849-8, Preschool Education Aid ,112 32,473 27,834-4, TOTAL REVENUES FROM STATE SOURCES 37,112 32,473 27,834-4, Title I ,042 77,581 53,000-24, Title II ,730 10,099 7,500-2, Budget Details Page 1 of 66 Generated on July 20, 2017

2 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff 805 I.D.E.A. Part B (Handicapped) ,674 73,964 50,000-23, TOTAL REVENUES FROM FEDERAL SOURCES 169, , ,500-51, Transfers from Operating Budget-PreK ,979 22,728 7, TOTAL GRANTS AND ENTITLEMENTS 206, , ,062-48, Local Tax Levy , , ,510 86, TOTAL REVENUES FROM LOCAL SOURCES 195, , ,510 86, Budgeted Fund Balance , , TOTAL LOCAL REPAYMENT OF DEBT 195, , ,510 83, TOTAL REPAYMENT OF DEBT 195, , ,510 83, TOTAL REVENUES/SOURCES 5,185,075 5,834,175 5,861,421 27, Preschool - Salaries of Teachers , Local Contrib. - Trans to Special Rev- Regular ,979 22,728 7, Kindergarten - Salaries of Teachers , , ,824 4, Grades Salaries of Teachers , , ,947 80, Grades Salaries of Teachers , , ,224-2, Other Salaries for Instruction , Other Salaries for Instruction , General Supplies ,833 42,243 41,160-1, Textbooks , ,151 53,062-65, Other Objects ,156 16,307 12,500-3, TOTAL REGULAR PROGRAMS - INSTRUCTION 11-1XX-100-XXX 1,203,987 1,232,772 1,252,195 19, Salaries of Teachers ,252 53,042 55,462 2, Other Salaries for Instruction ,268 31,461 18,544-12, Purchased Professional-Educational Services ,000 2, Purchased Technical Services ,000 1,000-1, Other Purchased Services ( series) , Textbooks , Other Objects , TOTAL MULTIPLE DISABILITIES 89,520 92,746 79,006-13, Salaries of Teachers , , ,510-38, Budget Details Page 2 of 66 Generated on July 20, 2017

3 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff 7020 Other Salaries for Instruction ,452 76, ,940 35, General Supplies ,440 1, Textbooks ,500 1,000-1, TOTAL RESOURCE ROOM/RESOURCE CENTER 400, , ,450-5, Salaries of Teachers ,752 49,013 50,562 1, Other Salaries for Instruction ,099 13,885 29,141 15, Purchased Professional-Educational Services ,000 1, General Supplies TOTAL PRESCHOOL DISABILITIES - FULL-TIME 75,667 64,398 81,203 16, TOTAL SPECIAL EDUCATION - INSTRUCTION 11-2XX-100-XXX 565, , ,659-2, Salaries of Teachers , , ,198 7, Textbooks , , TOTAL BASIC SKILLS/REMEDIAL - INSTRUCTION XXX 65, , ,698 6, Salaries ,142 30,000 30, Supplies and Materials ,500 1, Other Objects ,000 2, TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST XXX 37,164 34,500 33,500-1, Salaries of Teachers ,180 33,320 18,000-15, Other Salaries of Instruction ,500 3, Purchased Professional & Technical Services ,500 5,000-3, General Supplies ,500 1, TOTAL SUMMER SCHOOL - INSTRUCTION 2,180 46,820 27,000-19, TOTAL SUMMER SCHOOL XXX-XXX 2,180 46,820 27,000-19, Tuition to Other LEAs Within the State-Special ,986 51,258 51, Tuition to CSSD & Reg. Day Schools ,012 46,918 48,460 1, Tuition to Priv.Sch. for the Disabled W/I State ,310 3, , Tuition - State Facilities , , TOTAL UNDISTRIBUTED EXPENDITURES - INSTRUCTION (TUITION) XXX 59, ,358 99,718-49, Salaries ,700 55,541 58,112 2, Purchased Professional and Technical Services , Budget Details Page 3 of 66 Generated on July 20, 2017

4 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff Other Purchased Services ( series) Supplies and Materials ,250 1, TOTAL UNDIST. EXPENDITURES - HEALTH SERVICES XXX 56,730 57,991 60,062 2, Salaries ,543 52,062 1, Purchased Professional - Educational Services ,000 35,000 7, Supplies and Materials TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS XXX 0 79,043 87,562 8, Salaries , Purchased Professional - Educational Services , Supplies and Materials TOTAL UNDIST EXPEND-OTH SUPP SERV STD-EXTRA SERV XXX 58, Salaries of Other Professional Staff , , ,882 2, Salaries of Secretarial and Clerical Assistants ,506 38,256 40,329 2, Other Salaries , , Purchased Professional - Educational Services ,131 30,948 27,000-3, Supplies and Materials ,000 3, TOTAL UNDIST. EXPENDITURES - CHILD STUDY TEAMS XXX 144, , ,211-3, Sal of Secr and Clerical Assist ,013 21,978 24,114 2, Purchased Prof- Educational Services ,987 4,000 2,500-1, Supplies and Materials TOTAL UNDIST. EXPEND.-IMPROV. OF INST. SERV XXX 26,106 25,978 26, Salaries ,293 13,885 14, Salaries of Technology Coordinators ,185 59,349 67,241 7, Purchased Professional and Technical Services ,120 52,176 50,282-1, Other Purchased Services ( series) ,197 35,000 32,500-2, Supplies and Materials ,291 28,161 25,000-3, Other Objects ,500 4,500-2, TOTAL UNDIST. EXPEND.-EDU. MEDIA SERV./LIBRARY XXX 213, , , Salaries of Supervisors of Instruction ,000 12,215 12, Salaries of Secretarial and Clerical Assist ,941 28,500 30,850 2, Budget Details Page 4 of 66 Generated on July 20, 2017

5 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff Purchased Professional - Educational Services Other Purchased Prof. and Tech. Services , Supplies and Materials , , TOTAL UNDIST. EXPEND.-INSTR. STAFF TRAINING SERV XXX 35,593 43,618 43, Salaries ,723 68,328 76,056 7, Legal Services ,647 6,477 6, Audit Fees ,500 9,500 9, Other Purchased Professional Services ,362 1,200 6,000 4, Purchased Technical Services , , Communications / Telephone ,685 7,500 1,500-6, BOE Other Purchased Services ,680 4,373 1,750-2, Misc. Purch Serv ( ) [Other than 530 & 585] , , General Supplies ,030 2, BOE In-House Training/Meeting Supplies Judgments Against The School District ,500 1, BOE Membership Dues and Fees ,621 4,000 2,500-1, TOTAL UNDIST. EXPEND.-SUPPORT SERV.-GEN. ADMIN XXX 106, , ,606-1, Salaries of Principals/Asst. Principals/Prog Dir ,933 71,400 77,521 6, Supplies and Materials TOTAL UNDIST. EXPEND.-SUPPORT SERV.-SCHOOL ADMIN XXX 79,933 72,150 77,521 5, Salaries ,612 72,196 76,022 3, Purchased Professional Services ,296 5,000 2,000-3, Supplies and Materials , TOTAL UNDIST. EXPEND. - CENTRAL SERVICES XXX 87,725 78,696 78, Purchased Technical Services , TOTAL UNDIST. EXPEND. - ADMIN. INFO TECHNOLOGY XXX 4, Cleaning, Repair, and Maintenance Services , , , General Supplies ,991 60,000 60, TOTAL UNDIST. EXPEND.-REQUIRED MAINT FOR SCH FAC XXX 203, , , Salaries , , ,995-4, Budget Details Page 5 of 66 Generated on July 20, 2017

6 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff Purchased Professional and Technical Services ,171 34,659 34, Other Purchased Property Services ,418 7,500 7, Insurance ,835 72,000 75,000 3, General Supplies ,508 37,670 35,671-1, Energy (Natural Gas) ,421 15,000 16,361 1, Energy (Electricity) ,050 77,209 75,500-1, Energy (Oil) ,000 2, Other Objects ,197 6,000 6, TOTAL UNDIST. EXPEND. - CUSTODIAL SERVICES XXX 426, , ,968-4, Cleaning, Repair, and Maintenance Services ,000 3, TOTAL UNDIST EXPEND.-CARE AND UPKEEP OF GROUNDS XXX 586 3,000 3, Purchased Professional and Technical Services ,876 3,200 3, Cleaning, Repair, and Maintenance Services TOTAL SECURITY XXX 2,149 3,200 3, TOTAL UNDIST. EXPEND.-OPER. AND MAINT. OF PLANT SERV X-XXX 632, , ,468-4, Salaries of Non-Instructional Aides ,826 9,075 18,448 9, Sal. for Pupil Trans(Bet Home & Sch)-Reg , Sal for Pupil Trans(Bet Home & Sch)-Sp Ed ,707 39,995 8, Cleaning, Repair, & Maint. Services ,585 2,500 2, Contract. Serv. - Aid in Lieu Pymts-NonPub Sch ,785 12,000 10,000-2, Contr Serv(Bet. Home & Sch)-Joint Agrmnts ,773 99,500 97,000-2, Contract. Serv. (Sp Ed Stds)-Vendors ,955 10,000 7,500-2, Misc. Purchased Services - Transportation ,000 3,000 2, General Supplies ,766 9,500 9, TOTAL UNDIST. EXPEND.-STUDENT TRANSPORTATION SERV XXX 178, , ,943 9, Social Security Contributions , , ,000-13, T.P.A.F. Contributions - ERIP ,000 21,000 1, Other Retirement Contributions - PERS ,154 54,500 55, Other Retirement Contributions - ERIP ,000 5, , Other Retirement Contributions - Regular ,000 5, Budget Details Page 6 of 66 Generated on July 20, 2017

7 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff Unemployment Compensation ,635 4,000 5,000 1, Workmen's Compensation ,000 5, Health Benefits , , ,000-50, Tuition Reimbursement ,000 10,000 10, Other Employee Benefits ,902 5,000 5, TOTAL UNALLOCATED BENEFITS 1,151,852 1,216,079 1,155,250-60, TOTAL PERSONAL SERVICES - EMPLOYEE BENEFITS 11-XXX-XXX-2XX 1,151,852 1,216,079 1,155,250-60, TOTAL UNDISTRIBUTED EXPENDITURES 2,834,948 3,024,218 2,929,170-95, Interest Earned on Maintenance Reserve TOTAL GENERAL CURRENT EXPENSE 4,709,533 5,081,490 4,989,322-92, Grades , , Undist. Expend. - Required Maint for School Fac , , Undist. Expend. - Custodial Services ,456 16, Undist.Expend.-Student Trans.-Non-Inst. Equip , Undistributed Expenditures - Non-Inst. Serv , TOTAL EQUIPMENT 12-XXX-XXX ,588 32,648 16,456-16, Construction Services , , Assessment for Debt Service on SDA Funding ,791 18,971 18, TOTAL FACILITIES ACQUISITION AND CONST. SERV XXX 18,791 18, , , Increase in Capital Reserve , , Interest Deposit to Capital Reserve TOTAL CAPITAL OUTLAY 73, , ,527 83, GENERAL FUND GRAND TOTAL 4,782,912 5,433,209 5,424,849-8, Salaries of Teachers ,112 47,452 50,562 3, TOTAL PEA INSTRUCTION XXX 37,112 47,452 50,562 3, TOTAL PRESCHOOL EDUCATION AID XXX-XXX 37,112 47,452 50,562 3, TOTAL STATE PROJECTS 20-XXX-XXX-XXX 37,112 47,452 50,562 3, Title I 20-XXX-XXX-XXX 79,042 77,581 53,000-24, Title II 20-XXX-XXX-XXX 10,730 10,099 7,500-2, I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 79,674 73,964 50,000-23, Budget Details Page 7 of 66 Generated on July 20, 2017

8 OCEAN Revenues and Appropriations TUCKERTON BORO Line Num Line Description Account Actual Audited Revised Budget Anticip Budget Anticip - Revised Amount Diff Anticip - Revised Percent Diff TOTAL FEDERAL PROJECTS 20-XXX-XXX-XXX 169, , ,500-51, TOTAL SPECIAL REVENUE FUNDS 206, , ,062-48, Interest on Bonds ,605 51, ,510 83, Redemption of Principal , , , TOTAL REGULAR DEBT SERVICE XXX 195, , ,510 83, TOTAL DEBT SERVICE FUNDS 195, , ,510 83, TOTAL EXPENDITURES/APPROPRIATIONS 5,185,075 5,834,175 5,861,421 27, Budget Details Page 8 of 66 Generated on July 20, 2017

9 OCEAN Revenues and Appropriation Explanations TUCKERTON BORO Line Num Line Description Account Explanation* 190 Total Tuition Parent paid for Wrap Around program for preschoolers 300 Unrestricted Miscellaneous Revenues 10-1XXX sale of obsolete equipment 370 SUBTOTAL - REVENUES FROM LOCAL SOURCES Driving more students for Eagleswood School District 770 TOTAL REVENUES FROM STATE SOURCES reduction in PEA from state based on enrollment 840 TOTAL GRANTS AND ENTITLEMENTS reduction in PEA requires increase in transfer from operating budget 885 TOTAL REVENUES FROM LOCAL SOURCES new bond/referendum, interest only payments in TOTAL MULTIPLE DISABILITIES Moved one instructional aide out 8640 TOTAL PRESCHOOL DISABILITIES - FULL-TIME Added one instructional aide as population warranted TOTAL SUMMER SCHOOL - INSTRUCTION reducing summer school program in anticipation of construction project taking place during summer TOTAL SUMMER SCHOOL XXX-XXX reducing summer school program in anticipation of construction project taking place during summer TOTAL UNDISTRIBUTED EXPENDITURES - INSTRUCTION (TUITION) XXX reduced tuition costs due to only 2 students out of district TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS XXX reclassed OT which was booked under CST last year TOTAL UNDIST. EXPEND.-SUPPORT SERV.-SCHOOL ADMIN XXX salary increase due to extreme low principal salary TOTAL SECURITY XXX purchasing strobe lights for security drills TOTAL UNDIST. EXPEND.-STUDENT TRANSPORTATION SERV XXX increased cost for Eagleswood students - offset in revenues TOTAL UNALLOCATED BENEFITS moved out of SHBP to Central Jersey HIF TOTAL EQUIPMENT 12-XXX-XXX-730 purchased Promethean Boards in TOTAL FACILITIES ACQUISITION AND CONST. SERV XXX capital contribution to project if needed for additional HVAC work TOTAL PEA INSTRUCTION XXX new salary guide from negotiations TOTAL SPECIAL REVENUE FUNDS expecting some decrease in Federal Grants due to lower Free and Reduced and SPED numbers *Explanations only available for advertised lines Budget Details Page 9 of 66 Generated on July 20, 2017

10 OCEAN Recap of Balances TUCKERTON BORO ID NAME Comments 1 UNASSIGNED 2 Beginning Balance 7/1 261, , ,000 3 Less - Budgeted Withdrawal from Unassigned Less - Additional Excess Surplus Budgeted, from Support Doc Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Less - Anticipated Transfers to Capital / Maintenance / Emergency Reserves, June Ending Balance 6/30 250, , ,000 9 RESTRICTED - LEGAL RESERVE 10 Beginning Balance 7/1 411, , Plus - Increase in Sale-Leaseback Reserve Plus - Increase in Other Legal Reserve Less - Withdrawal from Sale-Leaseback Reserve Less - Budgeted Excess Surplus 201, Less - Withdrawal From Advertising Revenue Reserve Less - Withdrawal From Other Legal Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Ending Balance 6/30 201, RESTRICTED - ADULT EDUCATION RESERVE 21 Beginning Balance 7/ Less - Withdrawal from Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Ending Balance 6/ RESTRICTED - CAPITAL RESERVE 27 Beginning Balance 7/1 277, , , Plus - Increase in Reserve - Undesignated Deposit 300, Plus - Increase in Reserve - Designated Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve- for Local Share Budget Details Page 10 of 66 Generated on July 20, 2017

11 OCEAN Recap of Balances TUCKERTON BORO ID NAME Comments 32 Less - Withdrawal from Reserve- for Excess Costs and Other Projects 0 400, Less - Transfer to Debt Service Fund Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Plus - Anticipated Transfers from Unassigned General Fund, June Ending Balance 6/30 679, , , MEMO - Max Local Amount of Reserve 5,086,500 5,086, RESTRICTED - MAINTENANCE RESERVE 40 Beginning Balance 7/1 535, , , Plus - Increase in Reserve - Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Plus - Anticipated Transfers from Unassigned General Fund, June Ending Balance 6/30 535, , , RESTRICTED - TUITION RESERVE 49 Beginning Balance 7/ Less - Withdrawal from Reserve for Tuition Adjustment Less - Withdrawal from Reserve - Excess Ending Balance 6/ RESTRICTED - CURRENT EXPENSE EMERGENCY RESERVE 54 Beginning Balance 7/ Plus - Increase in Reserve - Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve Less - Withdrawal from Reserve - Excess over Allowable Balance Less - Additional Balance to be Appropriated after Feb Plus - Anticipated Transfers from Unassigned General Fund, June Ending Balance 6/ RESTRICTED - IMPACT AID RESERVE FOR GENERAL EXPENSES (sections 8002 and 8003) Budget Details Page 11 of 66 Generated on July 20, 2017

12 OCEAN Recap of Balances TUCKERTON BORO ID NAME Comments 63 Beginning Balance 7/ Plus - Increase in Reserve - Deposit Less - Withdrawal from Reserve Plus - Additional Balance Anticipated June Less - Additional Balance to be Appropriated after Feb Ending Balance 6/ RESTRICTED - IMPACT AID RESERVE FOR CAPITAL EXPENSES (sections 8007 and 8008) 70 Beginning Balance 7/ Plus - Increase in Reserve - Deposit Less - Withdrawal from Reserve - Transfer to Capital Projects Fund Less - Withdrawal from Reserve - for Capital Outlay Plus - Additional Balance Anticipated June Less - Additional Balance to be Appropriated after Feb Ending Balance 6/ DEBT SERVICE FUND 78 Beginning Balance 7/1 2,760 2, Less - Budgeted Withdrawal from Debt Service Fund 2, Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Ending Balance 6/30 2, RESTRICTED - DEBT SERVICE RESERVE FOR DEBT REPAYMENT 84 Beginning Balance 7/ Plus - Increase in Reserve - Deposit Plus - Increase in Reserve - Interest Less - Withdrawal from Reserve Less - Additional Balance to be Appropriated after Feb Plus - Additional Balance Anticipated after Feb Ending Balance 6/ Budget Details Page 12 of 66 Generated on July 20, 2017

13 OCEAN Preschool Education Aid - Summary TUCKERTON BORO Program Amount Preschool-Half Day 3Yr 0 Preschool-Half Day 4Yr 0 Preschool-Full Day 3Yr 0 Preschool-Full Day 4Yr 50,562 Preschool-Full Day 3Yr and 4Yr 0 Contribution to Charter Schools 0 Contribution to Renaissance Schools 0 Transfer to General Fund 0 GRAND TOTAL 50,562 Additional Information: Carryover to NOTE: Preschool costs are not included in school-based appropriations as these are limited to grades K Budget Details Page 13 of 66 Generated on July 20, 2017

14 OCEAN Preschool Education Aid - Details TUCKERTON BORO #=4 Program=Preschool-Full Day 3Yr Line Num Category Account Amount GF Contribution - Regular: 22,728 GF Contribution - Inclusion: 0 Current Year PEA: 27,834 Prior Year PEA Carryover : 0 Tuition from Individuals : 0 Tuition from LEAs : 0 Total Revenues : 50,562 # of Students At-Risk in-district: 0 # of Students At-Risk in Providers: 0 # of Students At-Risk in Head Start: 0 # of Students Sp Ed inclusion: Salaries of Teachers , TOTAL PEA INSTRUCTION XXX 50, TOTAL PRESCHOOL EDUCATION AID XXX-XXX 50, Budget Details Page 14 of 66 Generated on July 20, 2017

15 OCEAN Capital Projects List for District TUCKERTON BORO ID Project Name Description/Activity Eligible for Grant Request to Exceed Referendum Funding Source for Request to Exceed Referendum HVAC N Y 3. Capital Reserve Withdrawal Budget Details Page 15 of 66 Generated on July 20, 2017

16 OCEAN Capital Project Detail TUCKERTON BORO ID=2 Project Name = Line Num Description Account Amount Salaries Unused Vacation Payment to Terminated/Retired Staff Legal Services Architectural/Engineering Services Other Purchased Prof. and Tech. Services Construction Services , Supplies & Materials Land and Improvements Lease Purchase Agreements - Principal Bldgs. Other than Lease Purchase Agreements Infrastructure Other Objects Facilities Grant-Transfer to Special Revenue Capital Outlay - Transfer to Capital Projects Capital Reserve - Transfer to Capital Projects , Budget Details Page 16 of 66 Generated on July 20, 2017

17 OCEAN Capital Projects Fund Balance TUCKERTON BORO *Capital Projects Fund Unreserved Fund Balance Per 6/30/2016 Audit ID Issue Date Original Project Amount Original Purpose Complete Unexpended Balance* 1 10/01/07 300,000 Y 94,220 94, Budget Details Page 17 of 66 Generated on July 20, 2017

18 OCEAN Appropriation of Excess Surplus TUCKERTON BORO Line Name Amount A Estimated General Fund Free 6/30/17 250,000 A1 Federal Impact Aid Adjustment 0 A2 Reserved Fund Balance - Purpose beyond Purpose: 0 A3 School Bus Advertising Fee Adjustment 0 A4 Adjusted 6/30/17 ((A)-(A1)-(A2)-(A3)) 250,000 B General Fund Appropriations 5,433,209 B Encumbrances in Appropriations 269,351 B Transfer to Food Services to Cover Deficit 0 B Appropriations Net of Encumbrances ((B)-(B1)-(B2)) 5,163,858 C Greater of 2% (6% for Voc) * B3 or $250, ,000 D Excess General Fund Free 6/30/17 ((A4)-(C)) 0 D1 Excess General Fund Free 6/30/16 (from the Audit) 0 D2 Bus Advertising Reserve to be spent on fuel (from the Audit) 0 D3 Additional Excess General Fund Free Balance ((D)-(D1)-(D2)) Budget Details Page 18 of 66 Generated on July 20, 2017

19 OCEAN SEMI (Special Education Medicaid Incentive) TUCKERTON BORO Program Amount Projected SEMI Revenue: 6,100 Estimated Medicaid Eligible/Special Education Student Count: 15 District has approved waiver: Yes 90% of Projected SEMI Revenue: 5,490 Phase-in plan for maximizing parental consent was prepared by the district: No Revenue reduction analysis was prepared by district: No Districts may budget more than the 90% projected amount; if 'Yes' here then district budgeted more and entered this amount on the next line below. No Alternate Revenue Projection: 0 Entry above for waiver or alternative revenue projection has been reviewed and approved by ECS or ECBO: Yes Budget Details Page 19 of 66 Generated on July 20, 2017

20 OCEAN Line Name District Status Above, At, or Below Expected Local Levy A General Fund Levy 2,698,233 B Equalization Aid 1,244,469 C Total Budgeted Adequacy Spending (A + B) 3,942,702 D District Adequacy Budget 4,378,415 E Excess Amount (C - D) -435,713 Status Explanation (only if Line E is positive) Amount Description The proposed budget is at or below the expected local levy TUCKERTON BORO Budget Details Page 20 of 66 Generated on July 20, 2017

21 OCEAN Minimum Tax Levy Calculation TUCKERTON BORO Line Name Amount A District Adequacy Budget 4,378,415 B Required Local Share 2,750,148 C General Fund Levy 2,645,326 C2 LESS: Non-Permanent Separate Proposals C3 LESS: CDL Budgeted in C4 PLUS: CDL and CDBG Budgeted in C5 Adjusted General Fund Levy 2,645,326 D Minimum Tax Levy = Lesser of (A) or (B) or (C5) 2,645,326 NOTE: Amount Shown on Line 100 or 110 in Budget Must Equal or Exceed Line D (Above) Budget Details Page 21 of 66 Generated on July 20, 2017

22 OCEAN Adj. Prebudget Year Tax Levy and Enrollment Adj. TUCKERTON BORO LINE Name Amount A Tax Levy $2,645,326 B PLUS CDL, CDBG, & Other Adjustments $0 C LESS Non-Permanent Separate Proposals $0 D Subtotal $2,645,326 E Projected WENR - DOE F Per Pupil Tax Levy $8,702 G Projected WENR - DOE H Projected WENR - DOE I Increase in Enrollment (Number) J Increase in Enrollment (Percent) ( 9.87%) K Enrolled Number Less Than or Equal To 1% of Increase 0 K_wt Weighted Increase (Enrolled Number Row K Multiplied By 0.00) 0 L Enrolled Number Greater Than 1% and Less Than or Equal To 2.5% 0 L_wt Weighted Increase (Enrolled Number Row L Multiplied By 0.50) 0 M Number in Increase in Enrollment Greater than 2.5% and less than or equal to 4% 0 M_wt Weighted Increase (Enrolled Number Row M Multiplied By 0.75) 0 N Number in Increase in Enrollment Greater than 4% of Total Increase 0 N_wt Weighted Increase (Enrolled Number Row N Multiplied by 1.00) 0 O Total Weighted increase in number of students 0 P Enrollment Adjustment $0 Q Prebudget Year Tax Levy, Adjusted for Weighted Increases in Enrollment $2,645,326 R Prebudget Year Tax Levy, Adjusted for Weighted Increases in Enrollment, and Inflated by 2% $2,698, Budget Details Page 22 of 66 Generated on July 20, 2017

23 OCEAN Adjustment for Increase in Health Care Costs TUCKERTON BORO Line Name Amount A Health Benefits 929,000 A2 LESS Dental and Vision costs included in object ,800 A3 LESS Budgeted Withdrawal from Current Expense Emergency Reserve used for Health Care Costs 0 A4 Subtotal Health Care Costs 888,200 B Health Benefits Original Budget 979,579 B2 LESS Dental and Vision costs included in object ,500 B3 LESS Budgeted Withdrawal from Current Expense Emergency Reserve used for Health Care Costs 0 B4 Subtotal Health Care Costs - Original Budget 943,079 C Inflate Health Care Costs by 2% 961,941 D Increase in Health Care Costs 0 E SHBP percentage increase 8.4% F Health Care Costs multiplied by average percentage increase in SHBP over 2% 60,357 G Maximum Adjustment for Health Care Costs Budget Details Page 23 of 66 Generated on July 20, 2017

24 OCEAN Deferred Pension Contributions TUCKERTON BORO Line Name Amount A Eligible Pension Contributions 0 B Eligible Pension Contributions - Original Budget 0 C Eligible Pension Contributions Inflated by 2% 0 D Increase in Eligible Pension Contributions Budget Details Page 24 of 66 Generated on July 20, 2017

25 OCEAN Cap Banking Eligibility TUCKERTON BORO Line Name Generated Generated Generated Generated A Prebudget Year Adjusted Tax Levy (Including Weighted Increases for Enrollment) Inflated by 2% 2,593,457 2,593,457 2,645,326 2,698,233 B Adjustment in Health Care Costs 25,489 42,475 48,856 0 C Adjustment in Normal and Accrued Pension Contribution (Deferred Pension) D Adjustment for Responsibility Assumed by District E Adjustment for Responsibility Shifted to Another District or Entity F Tax Levy Cap 2,618,946 2,635,932 2,694,182 2,698,233 G Tax Levy 2,542,605 2,593,457 2,645,326 2,698,233 G1 CDL and CDBG H Banked Cap Available for Use in the Next Three Years (Line F less Lines G and G1) 76,341 42,475 48,856 0 I Requested Use of Banked Cap in Prior Years 0 0 J Requested Use of Banked Cap in Current Year K Amount Expiring ,341 L Available Banked Cap Carried Forward to Following Year 42,475 48,856 0 M Banked Cap Available for , Budget Details Page 25 of 66 Generated on July 20, 2017

26 OCEAN Tax Levy Cap Calculation TUCKERTON BORO Line Name Amount A Prebudget year adjusted tax levy, including weighted increases for enrollment, inflated by 2% 2,698,233 B Adjustment for increase in health care costs 0 C Adjustment for increase in certain normal and accrued liability pension contributions (pension deferral) 0 D Adjustment for responsibility assumed by district 0 E Adjustment for responsibility shifted to another district or entity 0 H Use of Banked Cap 0 I Tax Levy Cap = sum (A) through (H) 2,698,233 NOTE: The tax levy recorded on line 100 of budgeted revenue cannot exceed the amount on line I above unless as a result of a merged separate proposal. Any additional levy increases must be proposed separately to the voters or board of school estimate and be supported by interpretive statements Budget Details Page 26 of 66 Generated on July 20, 2017

27 OCEAN Estimated Tuition Calculation Formulas TUCKERTON BORO Name Amount FORMULA A - BUILDING USE CHARGE A. Line B. Line ,870 C. Line ,000 D. A1: if (B+C) less than or equal to 0 or (A) equal to 0 then 0%, else (A)/(B+C) 0.0% E. A2: (B*D)/100 0 F. Building Use Charge: if (B-E) less than or equal to 0 then $0, else (B-E) 51,870 FORMULA B - ALLOCATED COSTS (OTHER THAN BETWEEN HOME AND SCHOOL) A. Line ,075 B. Line C. Line ,707 D. Line E. Line F. Line G. Line H. Line I. Line ,500 J. Line ,000 K. Line ,500 L. Line M. Line N. Line O. B1: (D)/(A+B+C+D+E+F) 0.0% P. Allocated Costs: (O)*(G+H+I+J+K+L+M+N) Budget Details Page 27 of 66 Generated on July 20, 2017

28 OCEAN Est. Average Daily Enrollment for Regular Programs TUCKERTON BORO Section Enrollments Line No Total Pre-K / K Gr 1-5 Gr 6-8 Gr 9-12 ADE ADE From School Register ADE ADE Entered By District ADE ADE For Ratios ADE Ratio Reg Ed ADE Ratio Spec Ed 11.2 ADE Ratio All Budget Details Page 28 of 66 Generated on July 20, 2017

29 OCEAN Est. Tuition Calculated Rates for Regular Programs TUCKERTON BORO Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec I Direct Expenses 1,197, , , ,793 0 Sec I Local Contrib - Transfer to Special Revenue 14,979 14,979 Sec I Equipment 28, , Sec II TOTAL VOCATIONAL PROGRAMS - LOCAL - INSTRUCTION 11-3XX-100-XXX/15-3XX-100-XXX Sec II TOTAL SCHOOL-SPON. CO/EXTRA CURR. ACTVTS. - INST XXX/ XXX ,500 4,853 19,425 8,912 0 Sec II TOTAL SCHOOL-SPONSORED ATHLETICS - INSTRUCTION XXX/ XXX Sec II TOTAL OTHER INSTRUCTIONAL PROGRAMS - INSTRUCTION 11-4XX-100-XXX/15-4XX-100-XXX Sec II TOTAL UNDIST. EXPEND.-SPEECH, OT, PT AND RELATED SVCS XXX ,043 11,120 44,505 20,417 0 Sec II Salaries of Other Professional Staff ,807 16,010 64,079 29,397 0 Sec II Salaries of Secretarial and Clerical Assistants ,256 5,382 21,540 9,882 0 Sec II Other Salaries , , Sec II Unused Vacation Payment to Terminated/Retired Staff Sec II Purchased Professional - Educational Services ,948 4,354 17,425 7,994 0 Sec II Other Purchased Prof. and Tech. Services Sec II Other Purchased Services ( series) Sec II Misc Pur Serv( series O/than Resid Costs) Sec II Supplies and Materials , , Sec II Other Objects Sec II Interest on Lease Purchase Agreements Sec II Rental of Land & Bldg. Oth. than Lease Pur Agrmt Sec II TOTAL SPECIAL PROGRAMS - INSTRUCTION 11-2XX-100-2XX Sec II TOTAL VOCATIONAL PROGRAMS - INSTRUCTION 11-3XX-100-2XX Sec II TOTAL OTHER INSTRUCTIONAL PROGRAMS - INSTRUCTION 11-4XX-100-2XX Sec II TOTAL OTHER SUPP SERV - SPEECH/OT/PTand RELATED SV XX Sec II TOTAL OTHER SUPP SERV - CHILD STUDY TEAMS XX Sec II TOTAL FACILITIES ACQUISITION and CONSTR. SERVICES XX Sec II Vocational Programs - Local - Instruction 12-3XX /15-3XX Sec II School-Sponsored and Other Instructional Program 12-4XX /15-4XX Sec II Undist. Expend. - Supp Serv. - Related & Extra X Sec II Undist.Expend.-Support Serv. - Child Study Teams Sec II Salaries Budget Details Page 29 of 66 Generated on July 20, 2017

30 OCEAN Est. Tuition Calculated Rates for Regular Programs TUCKERTON BORO Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Sec II Unused Vacation Payment to Terminated/Retired Staff Sec II Legal Services Sec II Architectural/Engineering Services Sec II Other Purchased Prof. and Tech. Services Sec II Construction Services Sec II Supplies & Materials Sec II Land and Improvements Sec II Bldgs. Other than Lease Purchase Agreements Sec II Infrastructure Sec II Other Objects Sec II Assessment for Debt Service on SDA Funding ,971 2,669 10,682 4,900 0 Sec II Facilities Grant-Transfer to Special Revenue Sec II Capital Outlay - Transfer to Capital Projects Sec II Building Use Charge Formula A Salaries of Teachers Other Salaries for Instruction Purchased Professional-Educational Services Purchased Technical Services Other Purchased Services ( series) General Supplies Textbooks Other Objects Other Salaries for Instruction / Unused Vacation Payment to Terminated/Retired Staff 11-1XX /15-1XX Purchased Professional-Educational Services / Purchased Technical Services / Other Purchased Services ( series) / General Supplies / ,243 6,177 24,724 11,342 0 Textbooks / ,151 17,277 69,150 31,723 0 Other Objects / ,307 2,385 9,544 4,378 0 TOTAL HOME INSTRUCTION Budget Details Page 30 of 66 Generated on July 20, 2017

31 OCEAN Est. Tuition Calculated Rates for Regular Programs TUCKERTON BORO Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 TOTAL BASIC SKILLS/REMEDIAL - INSTRUCTION XXX ,340 24,909 99,695 45,736 0 TOTAL BILINGUAL EDUCATION - INSTRUCTION XXX TOTAL BEFORE/AFTER SCHOOL PROGRAMS XXX-XXX TOTAL SUMMER SCHOOL XXX-XXX ,820 6,587 26,362 12,094 0 TOTAL INSTRUCTIONAL ALTERNATIVE ED PROGRAM XXX-XXX TOTAL OTHER SUPPLEMENTAL/AT-RISK PROGRAMS XXX-XXX TOTAL UNDIST. EXPEND.-ATTENDANCE AND SOCIAL WORK XXX TOTAL UNDIST. EXPENDITURES - HEALTH SERVICES XXX ,991 8,158 32,652 14,979 0 TOTAL UNDIST. EXPENDITURES - GUIDANCE XXX TOTAL UNDIST. EXPEND.-IMPROV. OF INST. SERV XXX ,978 3,655 14,627 6,710 0 TOTAL UNDIST. EXPEND.-EDU. MEDIA SERV./LIBRARY XXX ,071 27, ,835 50,388 0 TOTAL UNDIST. EXPEND.-INSTR. STAFF TRAINING SERV XXX ,618 6,136 24,559 11,267 0 Salaries ,328 9,612 38,472 17,649 0 Salaries of Attorneys General Admin. Salaries-Governance Staff (BOE Direct Reports Only) Salaries of State Monitors Unused Vacation Payment to Terminated/Retired Staff Legal Services , ,647 1,673 0 Audit Fees ,500 1,336 5,349 2,454 0 Expenditure and Internal Control Audit Fees Architectural/Engineering Services Other Purchased Professional Services , Purchased Technical Services , Communications / Telephone ,500 1,055 4,223 1,937 0 BOE Other Purchased Services , ,462 1,130 0 Misc. Purch Serv ( ) [Other than 530 and 585] , General Supplies , , BOE In-House Training/Meeting Supplies Judgments Against The School District Miscellaneous Expenditures BOE Membership Dues and Fees , ,252 1, Budget Details Page 31 of 66 Generated on July 20, 2017

32 OCEAN Est. Tuition Calculated Rates for Regular Programs TUCKERTON BORO Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 TOTAL UNDIST. EXPEND.-SUPPORT SERV.-SCHOOL ADMIN XXX ,150 10,150 40,624 18,637 0 Salaries ,196 10,156 40,650 18,649 0 Unused Vacation Payment to Terminated/Retired Staff Purchased Professional Services , ,815 1,292 0 Purchased Professional Services- Public Relation Costs Purchased Technical Services Misc. Purchased Services ( ) [O/T 594] Sale/Lease-back Payments Supplies and Materials , Interest on Current Loans Interest on Bond Anticipation Notes (BANs) Miscellaneous Expenditures TOTAL UNDIST. EXPEND. - ADMIN. INFO TECHNOLOGY XXX TOTAL UNDIST. EXPEND.-REQUIRED MAINT FOR SCH FAC XXX ,726 26, ,262 48,749 0 Salaries ,406 25, ,267 47,375 0 Salaries of Non-Instructional Aides / Unused Vacation Payment to Terminated/Retired Staff Purchased Professional and Technical Services ,659 4,876 19,515 8,953 0 Cleaning, Repair, and Maintenance Services Other Purchased Property Services ,500 1,055 4,223 1,937 0 Insurance ,000 10,129 40,540 18,598 0 Miscellaneous Purchased Services General Supplies / ,670 5,299 21,210 9,730 0 Energy (Natural Gas) ,000 2,110 8,446 3,875 0 Energy (Electricity) ,209 10,862 43,473 19,943 0 Energy (Oil) , , Energy (Gasoline) Other Objects , ,378 1,550 0 TOTAL UNDIST EXPEND.-CARE AND UPKEEP OF GROUNDS XXX , , TOTAL SECURITY XXX , , Sal. for Pupil Trans(Other than Bet. Home & Sch) Budget Details Page 32 of 66 Generated on July 20, 2017

33 OCEAN Est. Tuition Calculated Rates for Regular Programs TUCKERTON BORO Section Enrollments Account Line No Line No Total PreK / K Gr 1-5 Gr 6-8 Gr 9-12 Contr Serv(Oth. than Bet Home and Sch)-Vend / TOTAL REGULAR PROGRAMS - INSTRUCTION TOTAL ATTENDANCE AND SOCIAL WORK SERVICES TOTAL HEALTH SERVICES TOTAL OTHER SUPP SERV - GUIDANCE TOTAL IMPROVEMENT OF INSTRUCTION SERVICES TOTAL EDUCATIONAL MEDIA SERVICES - SCH. LIBRARY TOTAL INSTRUCTIONAL STAFF TRAINING SERVICES TOTAL SUPPORT SERVICES - GENERAL ADMINISTRATION XX TOTAL SUPPORT SERVICES - SCHOOL ADMINISTRATION TOTAL SUPPORT SERVICES - CENTRAL SERVICES XX TOTAL SUPP. SVCS - ADMIN. INFORMATION TECHNOLOGY XX TOTAL OPERATION AND MAINTENANCE OF PLANT SERVICE XX TOTAL REQUIRED MAINTENANCE FOR SCHOOL FACILITIES XX TOTAL CUSTODIAL SERVICES XX TOTAL CARE AND UPKEEP OF GROUNDS XX TOTAL SECURITY XX Group Insurance / Social Security Contributions / ,000 18,710 74,886 34,355 0 T.P.A.F. Contributions - ERIP / ,000 2,814 11,261 5,166 0 Other Retirement Contributions - PERS / ,500 7,667 30,686 14,078 0 Other Retirement Contributions - ERIP / , ,815 1,292 0 Other Retirement Contrib. - Deferred PERS Pymt / Other Retirement Contributions - Regular / Unemployment Compensation / , ,252 1,033 0 Workmen's Compensation / , ,815 1,292 0 Health Benefits / , , , ,030 0 Tuition Reimbursement / ,000 1,407 5,631 2,583 0 Other Employee Benefits / , ,815 1,292 0 Unused Sick Payment to Terminated/Retired Staff- mass severance / Unused Vacation Pmt to Terminated/Retired Staff- mass severance / Budget Details Page 33 of 66 Generated on July 20, 2017