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User Friendly Budgets
2008

CAPE MAY - LOWER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,5781,5291,507
spacing
Pupils on Roll - Special Full-Time308308308
Private School Placements200
spacing
Pupils Sent to Other Dists-Spec Ed Prog171720
Pupils Received210

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 973,621 700,469
Revenues from Local Sources:
Local Tax Levy 10-1210 13,606,146 13,364,508 13,899,088
Tuition 10-1300 87,688 59,686 0
Unrestricted Miscellaneous Revenues 10-1XXX 292,106 143,751 143,750
SUBTOTAL  13,985,940 13,567,945 14,042,838
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,344,503 4,344,503 0
School Choice Aid 10-3116 357,287 357,287 556,625
Transportation Aid 10-3120 817,490 817,490 0
Special Education Aid 10-3130 2,098,389 2,098,389 0
Bilingual Education 10-3140 10,512 10,512 0
Consolidated Aid 10-3195 199,252 199,252 0
Additional Formula Aid 10-3196 273,642 566,212 0
Other State Aids 10-3XXX 8,472 241,314 0
Categorical Special Education Aid 10-3132 0 0 779,896
Equalization Aid 10-3176 0 0 4,144,412
Categorical Security Aid 10-3177 0 0 379,780
Adjustment Aid 10-3178 0 0 4,066,106
Categorical Transportation Aid 10-3121 0 0 616,970
SUBTOTAL  8,109,547 8,634,959 10,543,789
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,212 0 0
SUBTOTAL  20,212 0 0
Adjustment for Prior Year Encumbrances  0 167,854 0
Actual Revenues (Over)/Under Expenditures  -160,603 0 0
TOTAL OPERATING BUDGET  21,955,096 23,344,379 25,287,096
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 996 996 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 2,509 0
Early Childhood Program Aid 20-3211 1,008,384 1,008,384 0
Demonstrably Effective Program Aid 20-3212 642,861 642,861 0
Preschool Education Aid 20-3218 0 0 340,330
Other Restricted Entitlements 20-32XX 43,276 408,817 0
TOTAL REVENUES FROM STATE SOURCES  1,694,521 2,062,571 340,330
Revenues from Federal Sources:
Title I 20-4411-4416 415,504 372,844 316,917
I.D.E.A. Part B (Handicapped) 20-4420-4429 459,763 506,272 430,331
Other 20-4XXX 183,069 156,192 132,763
TOTAL REVENUES FROM FEDERAL SOURCES  1,058,336 1,035,308 880,011
TOTAL GRANTS AND ENTITLEMENTS  2,753,853 3,098,875 1,220,341
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,738
Revenues from Local Sources:
Local Tax Levy 40-1210 471,558 474,410 470,775
Miscellaneous 40-1XXX 398 0 0
TOTAL REVENUES FROM LOCAL SOURCES  471,956 474,410 470,775
Revenues from State Sources:
Debt Service Aid Type II 40-3160 217,873 219,191 218,314
TOTAL LOCAL REPAYMENT OF DEBT  689,829 693,601 690,827
Actual Revenues (Over)/Under Expenditures  -398 0 0
TOTAL REPAYMENT OF DEBT  689,431 693,601 690,827
TOTAL REVENUES/SOURCES  25,398,380 27,136,855 27,198,264

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,011,4776,639,0328,075,531
Special Education 11-2XX-100-XXX2,013,5242,139,0832,220,575
Bilingual Education 11-240-100-XXX10,51210,51210,512
Support Services:
Tuition 11-000-100-XXX337,307285,424343,777
Attendance and Social Work Services 11-000-211-XXX21,25422,09023,092
Health Services 11-000-213-XXX359,531398,579398,713
Students - Related & Extraordinary 11-000-216,217330,610346,140361,763
Guidance 11-000-218-XXX305,418321,088335,766
Child Study Teams 11-000-219-XXX891,445949,250998,287
Improvement of Instructional Services 11-000-221-XXX93,321106,579112,315
Educational Media Services - School Library 11-000-222-XXX398,190378,579407,643
Instructional Staff Training Services 11-000-223-XXX177,181178,311185,054
General Administration 11-000-230-XXX508,583557,801527,801
School Administration 11-000-240-XXX677,504807,689807,689
Central Svcs & Admin Info Technology 11-000-25X-XXX287,482352,911352,911
Deposit to Maintenance Reserve 10-606300,000292,2460
Operation and Maintenance of Plant Services 11-000-26X-XXX2,595,2572,983,5223,073,592
Student Transportation Services 11-000-270-XXX1,208,3601,262,9811,363,162
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,196,3644,796,3265,338,913
Food Services 11-000-310-XXX208,205200,000200,000
Total Support Services Expenditures 12,596,01213,947,27014,830,478
TOTAL GENERAL CURRENT EXPENSE 21,931,52523,028,14325,137,096
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X23,571316,236150,000
TOTAL CAPITAL EXPENDITURES 23,571316,236150,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 21,955,09623,344,37925,287,096
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9969960
Early Childhood Program Aid:
Instruction 20-211-100-XXX796,777795,990244,104
Support Services 20-211-200-XXX211,607214,90396,226
TOTAL EARLY CHILDHOOD PROGRAM AID 1,008,3841,010,893340,330
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX504,578477,0570
Support Services 20-212-200-XXX138,283165,8040
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 642,861642,8610
Other State Projects:
Instruction 20-217-100-XXX0229,6870
Support Services 20-217-200-XXX0155,3130
TOTAL TARA USED TO SUPPORT PROGRAMS 0385,0000
Nonpublic Textbooks 20-XXX-XXX-XXX5,69300
Nonpublic Auxiliary Services 20-XXX-XXX-XXX19,99323,8170
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,72000
Nonpublic Nursing Services 20-XXX-XXX-XXX9,95000
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,38500
Other Special Projects 20-XXX-XXX-XXX53500
Total State Projects 1,694,5212,062,571340,330
Federal Projects:
Title I 20-XXX-XXX-XXX415,504372,844316,917
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX459,763506,272430,331
Other Special Projects 20-XXX-XXX-XXX183,069156,192132,763
Total Federal Projects 1,058,3361,035,308880,011
TOTAL GRANTS AND ENTITLEMENTS 2,753,8533,098,8751,220,341
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX689,431693,601690,827
TOTAL REPAYMENT OF DEBT 689,431693,601690,827
Total Expenditures 25,398,38027,136,85527,198,264

 

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 Budget425,631440,274660,173463,531
  Repayment of Debt1,3401,7381,7380
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve700,0001,000,0001,292,2461,292,246
      Legal Reserve1,456,5621,477,448503,8270
      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 Cost11,14211,33712,11012,64413,097
Total Classroom Instruction6,5526,9086,9667,2527,616
Classroom-Salaries and Benefits6,0836,5326,5986,8807,260
Classroom-General Supplies and Textbooks341272257266251
Classroom-Purchased Services and Other129103111106104
Total Support Services1,7211,7981,9012,0652,031
Support Services-Salaries and Benefits1,5401,6051,7021,8351,803
Total Administrative Costs8769581,1111,1691,172
Administration-Salaries and Benefits720810922974975
Total Operations and Maintenance of Plant1,7451,6001,8811,9012,002
Operations & Maintenance of Plant-Salary & Ben.1,0181,0301,1541,1541,241
Total Food Services Costs146110106109110
Total Extracurricular Costs00000
Total Equipment Costs79138017283
Employee Benefits as a % of Salaries26.728.33531.533

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
  • Lower Township schools have been and continue to particiapte in shared
  • services. The district has a shared services contract with the municipal-
  • ity for a school resource officer and has engaged the paving services as
  • well. A shared service agreement exists with lower Cape May Regional
  • School District for the purpose of web design for our web site. The dist-
  • rict has a shared service with West Cape May and provides food service
  • their school district. Our district has provided curriculum support to
  • Cape May City Schools. Lower Township participates in the Atlantic Cape
  • Association of Business Officials Joint Insurance Fund, the Cape May
  • County CO-OP, NJASBO Aces program for gas heat and have used as needed
  • transportation from the Cape May County Shared Services Transportation
  • Department.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,899,088 (A)
Estimated Net Taxable Valuation (as of 02/26/2008)4,690,984,294 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2963 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,369,863 (D)
Estimated Net Taxable Valuation (as of 02/26/2008)4,690,984,294 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3063 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,899,088 (G)
Estimated Equalized Valuation (as of 02/26/2008)4,406,748,984 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3154 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,369,863 (J)
Estimated Equalized Valuation (as of 02/26/2008)4,406,748,984 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3261 (L)