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User Friendly Budgets
2008

CAPE MAY - UPPER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3881,4011,427
spacing
Pupils on Roll - Special Full-Time192166150
Pupils on Roll - Special Shared-Time110
Private School Placements789
spacing
Pupils Sent to Other Districts-Reg Prog783748743
Pupils Sent to Other Dists-Spec Ed Prog132137153
Pupils Received767471
Pupils in State Facilities212

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 383,170 620,442
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 300,626
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 74,374
Transfers from Other Funds 10-5200 15,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,667,131 20,882,604 21,717,908
Tuition 10-1300 748,289 703,137 690,335
Transportation Fees from Other LEAs 10-1420-1440 150,637 131,981 135,968
Other Restricted Miscellaneous Revenues 10-1XXX 0 70,000 70,000
Unrestricted Miscellaneous Revenues 10-1XXX 378,820 132,510 140,000
SUBTOTAL  20,944,877 21,920,232 22,754,211
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,813,489 6,813,489 0
Transportation Aid 10-3120 1,381,269 1,366,323 0
Special Education Aid 10-3130 1,485,787 1,485,787 0
Consolidated Aid 10-3195 277,372 277,372 0
Additional Formula Aid 10-3196 298,289 605,527 0
Other State Aids 10-3XXX 0 178,734 0
Categorical Special Education Aid 10-3132 0 0 1,107,190
Equalization Aid 10-3176 0 0 5,510,339
Categorical Security Aid 10-3177 0 0 156,872
Adjustment Aid 10-3178 0 0 3,046,070
Categorical Transportation Aid 10-3121 0 0 1,129,487
SUBTOTAL  10,256,206 10,727,232 10,949,958
Adjustment for Prior Year Encumbrances  0 135,351 0
Actual Revenues (Over)/Under Expenditures  88,604 0 0
TOTAL OPERATING BUDGET  31,304,687 33,165,985 34,699,611
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,551 0 0
TOTAL REVENUES FROM STATE SOURCES  6,551 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 63,209 46,675 37,340
I.D.E.A. Part B (Handicapped) 20-4420-4429 578,379 569,138 455,310
Private Industry Council (JTPA) 20-4700 3,000 0 0
Other 20-4XXX 57,544 60,699 46,160
TOTAL REVENUES FROM FEDERAL SOURCES  702,132 676,512 538,810
TOTAL GRANTS AND ENTITLEMENTS  708,683 676,512 538,810
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 2,915 0
Revenues from Local Sources:
Local Tax Levy 40-1210 585,622 286,622 293,156
TOTAL REVENUES FROM LOCAL SOURCES  585,622 286,622 293,156
Revenues from State Sources:
Debt Service Aid Type II 40-3160 310,100 154,392 156,711
TOTAL LOCAL REPAYMENT OF DEBT  895,722 443,929 449,867
TOTAL REPAYMENT OF DEBT  895,722 443,929 449,867
TOTAL REVENUES/SOURCES  32,909,092 34,286,426 35,688,288

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,379,1576,369,2437,029,175
Special Education 11-2XX-100-XXX1,487,8031,573,9731,652,686
Basic Skills/Remedial 11-230-100-XXX409,053499,253544,923
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,92227,54228,616
School Sponsored Athletics 11-402-100-XXX39,49341,87243,159
Support Services:
Tuition 11-000-100-XXX13,755,50214,710,37114,494,640
Attendance and Social Work Services 11-000-211-XXX78,35588,07434,860
Health Services 11-000-213-XXX195,071196,037208,406
Students - Related & Extraordinary 11-000-216,217531,358557,316640,800
Guidance 11-000-218-XXX201,129203,017209,136
Child Study Teams 11-000-219-XXX439,961481,423477,474
Improvement of Instructional Services 11-000-221-XXX93,522122,644201,212
Educational Media Services - School Library 11-000-222-XXX193,785184,351233,714
Instructional Staff Training Services 11-000-223-XXX34,80753,17694,000
General Administration 11-000-230-XXX480,340654,534621,249
School Administration 11-000-240-XXX662,208765,930737,967
Central Svcs & Admin Info Technology 11-000-25X-XXX303,616384,168390,043
Operation and Maintenance of Plant Services 11-000-26X-XXX1,758,7521,680,7771,827,796
Student Transportation Services 11-000-270-XXX1,615,1431,845,0791,989,291
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,461,6332,544,7093,168,120
Food Services 11-000-310-XXX3,0005,0005,000
Total Support Services Expenditures 22,808,18224,476,60625,333,708
TOTAL GENERAL CURRENT EXPENSE 31,145,61032,988,48934,632,267
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X81,751113,47521,600
TOTAL CAPITAL EXPENDITURES 81,751113,47521,600
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX19,12225,63026,800
Support Services 13-602-200-XXX8,0006,3006,300
Total Adult Education - Local 27,12231,93033,100
TOTAL SPECIAL SCHOOLS 27,12231,93033,100
Transfer of Funds to Charter Schools 10-000-100-56X50,20432,09112,644
OPERATING BUDGET GRAND TOTAL 31,304,68733,165,98534,699,611
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX6,55100
Total State Projects 6,55100
Federal Projects:
Title I 20-XXX-XXX-XXX63,20946,67537,340
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX578,379569,138455,310
Private Industry Council (JTPA) 20-XXX-XXX-XXX3,00000
Other Special Projects 20-XXX-XXX-XXX57,54460,69946,160
Total Federal Projects 702,132676,512538,810
TOTAL GRANTS AND ENTITLEMENTS 708,683676,512538,810
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX895,722443,929449,867
TOTAL REPAYMENT OF DEBT 895,722443,929449,867
Total Expenditures 32,909,09234,286,42635,688,288

 

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 Budget673,404761,095726,094657,906
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3333
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve405,856800,423552,2540
      Tuition Reserve375,000375,000375,0000
      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 Cost8,9259,93610,44910,48411,508
Total Classroom Instruction5,6276,2786,5196,4847,223
Classroom-Salaries and Benefits5,3575,9746,1866,1646,742
Classroom-General Supplies and Textbooks191195203193214
Classroom-Purchased Services and Other80109130127267
Total Support Services1,1611,3241,4501,4241,601
Support Services-Salaries and Benefits1,0311,1791,2251,2371,325
Total Administrative Costs1,0231,0661,2121,3221,313
Administration-Salaries and Benefits8288679309581,000
Total Operations and Maintenance of Plant1,0531,2041,1961,1831,296
Operations & Maintenance of Plant-Salary & Ben.551538615624671
Total Food Services Costs42333
Total Extracurricular Costs4046525255
Total Equipment Costs652137214
Employee Benefits as a % of Salaries2721.723.121.725.5

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
  • 1) Transporation Jointures with Corbin City, Sea Isle City, Ocean City,
  • and Woodbine BOE's.
  • 2) Cooperative Purchasing Agreement with Pittsgrove BOE for Paper.
  • 3) Autism Consortium with Cape May County Special Services BOE.
  • 4) Cooperative Puchasing Agreement with Middle Township BOE for Service
  • Contract Vendors for HVAC and Electric.
  • 5) Cooperative Purchasing Agreement with Township of Upper for Paper.
  • 6) Fuel Dispensing Interlocal Agreement with Cape May Cty for Gasoline.
  • 7) Member of Cape Atlantic Insurance Pool through NJSBIG.
  • 8) Participating member of the Alliance for Competitive Energy Services
  • Cooperative Pricing System (Electric & Natural Gas).
  • 9) Itinerant Services with CMC Special Services School District (Speech,
  • Occupational Therapy, and Physical Therapy).
  • 10)Cooperative Bid/Purchase Program with Education Data Services. Inc.
  • 11)Shared Professional Development Programs with Ocean City School
  • District and Cape May County Special Services School District.
  • 12)Member of the Educational Consortium for Telecommenications Savings
  • (E-Rate).

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,717,908 (A)
Estimated Net Taxable Valuation (as of 02/05/2008)2,266,560,829 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9582 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,011,064 (D)
Estimated Net Taxable Valuation (as of 02/05/2008)2,266,560,829 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9711 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,717,908 (G)
Estimated Equalized Valuation (as of 02/05/2008)2,197,557,802 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9883 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,011,064 (J)
Estimated Equalized Valuation (as of 02/05/2008)2,197,557,802 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0016 (L)