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User Friendly Budgets
2008

CAPE MAY - CAPE MAY CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time153143164
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Pupils on Roll - Special Full-Time111110
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Pupils Sent to Other Dists-Spec Ed Prog434
Pupils Received344

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 355,149 330,695
Withdrawal from Cap Res-for Local Share 10-307 0 44,850 46,645
Revenues from Local Sources:
Local Tax Levy 10-1210 1,338,359 1,483,921 1,483,921
Tuition 10-1300 13,500 16,700 25,300
Interest Earned on Capital Reserve Funds 10-1XXX 2,142 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 53,133 32,000 32,000
SUBTOTAL  1,407,134 1,532,671 1,541,271
Revenues from State Sources:
Transportation Aid 10-3120 4,744 4,744 0
Special Education Aid 10-3130 184,709 184,709 0
Bilingual Education 10-3140 5,822 5,822 0
Stabilization Aid 10-3171 61,002 61,002 0
Consolidated Aid 10-3195 19,091 19,091 0
Additional Formula Aid 10-3196 13,663 27,736 0
Other State Aids 10-3XXX 336 0 0
Categorical Special Education Aid 10-3132 0 0 59,381
Categorical Security Aid 10-3177 0 0 28,778
Adjustment Aid 10-3178 0 0 404,404
Categorical Transportation Aid 10-3121 0 0 7,890
SUBTOTAL  289,367 303,104 500,453
Revenues from Federal Sources:
IMPACT Aid 10-4100 643,673 600,000 580,000
SUBTOTAL  643,673 600,000 580,000
Adjustment for Prior Year Encumbrances  0 29,911 0
Actual Revenues (Over)/Under Expenditures  273,449 0 0
TOTAL OPERATING BUDGET  2,613,623 2,865,685 2,999,064
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 101,706 101,706 0
Demonstrably Effective Program Aid 20-3212 74,370 74,370 0
Preschool Education Aid 20-3218 0 0 31,967
Instructional Supplement Aid 20-3214 3,993 3,993 0
Other Restricted Entitlements 20-32XX 71,623 140,922 87,499
TOTAL REVENUES FROM STATE SOURCES  251,692 320,991 119,466
Revenues from Federal Sources:
Title I 20-4411-4416 61,038 43,038 36,582
I.D.E.A. Part B (Handicapped) 20-4420-4429 64,291 67,326 56,746
Other 20-4XXX 12,424 25,759 16,043
TOTAL REVENUES FROM FEDERAL SOURCES  137,753 136,123 109,371
TOTAL GRANTS AND ENTITLEMENTS  389,445 457,114 228,837
TOTAL REVENUES/SOURCES  3,003,068 3,322,799 3,227,901

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX954,8211,005,0981,192,556
Special Education 11-2XX-100-XXX40,52923,15024,450
Basic Skills/Remedial 11-230-100-XXX124,09389,17346,104
Bilingual Education 11-240-100-XXX6,0006,0000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,40019,90019,900
Support Services:
Tuition 11-000-100-XXX98,74474,13155,869
Attendance and Social Work Services 11-000-211-XXX14,22114,95515,735
Health Services 11-000-213-XXX43,73646,67565,375
Students - Related & Extraordinary 11-000-216,21734,29341,46039,406
Guidance 11-000-218-XXX12,05113,29037,685
Child Study Teams 11-000-219-XXX98,25077,97794,484
Improvement of Instructional Services 11-000-221-XXX33,72547,76250,908
Educational Media Services - School Library 11-000-222-XXX39,88142,20043,450
General Administration 11-000-230-XXX77,920113,311102,886
School Administration 11-000-240-XXX37,15652,04152,752
Central Svcs & Admin Info Technology 11-000-25X-XXX76,26988,76389,780
Operation and Maintenance of Plant Services 11-000-26X-XXX370,617391,531385,593
Student Transportation Services 11-000-270-XXX34,63237,70034,510
Personal Services - Employee Benefits 11-XXX-XXX-2XX423,930474,960444,055
Food Services 11-000-310-XXX33,70079,55877,516
Total Support Services Expenditures 1,429,1251,596,3141,590,004
TOTAL GENERAL CURRENT EXPENSE 2,570,9682,739,6352,873,014
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X42,655106,000106,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX020,00020,000
TOTAL CAPITAL EXPENDITURES 42,655126,050126,050
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,613,6232,865,6852,999,064
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX78,54781,16525,839
Support Services 20-211-200-XXX23,15920,5416,128
TOTAL EARLY CHILDHOOD PROGRAM AID 101,706101,70631,967
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX20,30020,3000
Support Services 20-212-200-XXX54,07054,0700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 74,37074,3700
Instructional Supplement Aid:
Instruction 20-214-100-XXX3,9933,9930
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,9933,9930
Other State Projects:
Instruction 20-217-100-XXX032,5330
Support Services 20-217-200-XXX03,9670
TOTAL TARA USED TO SUPPORT PROGRAMS 036,5000
Nonpublic Textbooks 20-XXX-XXX-XXX7,3677,7136,556
Nonpublic Auxiliary Services 20-XXX-XXX-XXX34,72553,55644,263
Nonpublic Handicapped Services 20-XXX-XXX-XXX11,18322,57919,192
Nonpublic Nursing Services 20-XXX-XXX-XXX13,06815,05412,796
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,2805,5204,692
Total State Projects 251,692320,991119,466
Federal Projects:
Title I 20-XXX-XXX-XXX61,03843,03836,582
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX64,29167,32656,746
Other Special Projects 20-XXX-XXX-XXX12,42425,75916,043
Total Federal Projects 137,753136,123109,371
TOTAL GRANTS AND ENTITLEMENTS 389,445457,114228,837
REPAYMENT OF DEBT
Total Expenditures 3,003,0683,322,7993,227,901

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget780,114504,453355,69525,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve42,88545,02746,695100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost18,42315,99216,26418,47016,176
Total Classroom Instruction10,9879,4779,28110,4239,191
Classroom-Salaries and Benefits10,2208,8488,4539,6628,462
Classroom-General Supplies and Textbooks652512679594600
Classroom-Purchased Services and Other115117150167129
Total Support Services2,2792,3232,2692,5572,323
Support Services-Salaries and Benefits1,7001,5141,5811,7501,578
Total Administrative Costs1,9841,4041,6101,9711,658
Administration-Salaries and Benefits1,5711,0541,1731,4231,224
Total Operations and Maintenance of Plant2,7572,4552,4742,8212,402
Operations & Maintenance of Plant-Salary & Ben.1,3728541,1201,236918
Total Food Services Costs244206465517445
Total Extracurricular Costs169123143158137
Total Equipment Costs244261620688609
Employee Benefits as a % of Salaries2728.730.829.726.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Transportation - Cape May County Shared Services, Lower Cape May Regional
  • Child Study Team - Lower Cape May Regional
  • Technology Support and Webpage design - Lower Cape May Regional
  • Use of facilities - gym, pool, fields - Cape May City Recreation Dept
  • Curriculum articulation - WCM, LCMR, Lower Twp
  • NJSBA Insurance Group, CAIP
  • Aces Electric
  • ACT Telephone
  • Trash Service, Snow Plowing - Cape May City
  • Use of Parking Lot - Cape May City
  • Vocal and Instrumental Music Instructors - Wildwood Crest School
  • Treasurer/Deputy Treasurer - Cape May City
  • Nature Trail
  • Little League field
  • Shared Service Focus Group - WMC, CMC, Lower Twp, LCMR
  • Assemblies - WCM, Lower Township Schools
  • Facility Use - CCA, TPA other local groups
  • Speech Therapist - Lower Cape May Regional

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,483,921 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,204,049,457 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.0673 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,483,921 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,204,049,457 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.0673 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,483,921 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,659,813,227 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.0558 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,483,921 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,659,813,227 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.0558 (L)