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User Friendly Budgets
2008

CAPE MAY - WEST CAPE MAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time444742
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Pupils on Roll - Special Full-Time554
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Pupils Sent to Other Dists-Spec Ed Prog522
Pupils Received191817

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 786,505 817,965 850,684
Tuition 10-1300 54,100 42,000 54,000
Interest Earned on Capital Reserve Funds 10-1XXX 99 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 6,681 2,000 2,000
SUBTOTAL  847,385 861,975 906,694
Revenues from State Sources:
Transportation Aid 10-3120 5,675 5,675 0
Special Education Aid 10-3130 35,460 35,460 0
Stabilization Aid 10-3171 128,246 128,246 0
Extraordinary Aid 10-3131 2,462 0 0
Consolidated Aid 10-3195 6,206 6,206 0
Additional Formula Aid 10-3196 974 6,271 0
Other State Aids 10-3XXX 76 0 0
Categorical Special Education Aid 10-3132 0 0 12,157
Categorical Security Aid 10-3177 0 0 3,271
Adjustment Aid 10-3178 0 0 167,493
Categorical Transportation Aid 10-3121 0 0 2,575
SUBTOTAL  179,099 181,858 185,496
Actual Revenues (Over)/Under Expenditures  4,423 0 0
TOTAL OPERATING BUDGET  1,030,907 1,043,833 1,092,190
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 918 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 3,115 872 0
TOTAL REVENUES FROM STATE SOURCES  3,115 872 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 12,997 12,500 10,625
Other 20-4XXX 0 17,541 0
TOTAL REVENUES FROM FEDERAL SOURCES  12,997 30,041 10,625
TOTAL GRANTS AND ENTITLEMENTS  17,030 30,913 10,625
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 50,283 48,813 47,162
TOTAL REVENUES FROM LOCAL SOURCES  50,283 48,813 47,162
Revenues from State Sources:
Debt Service Aid Type II 40-3160 33,111 32,143 31,175
TOTAL LOCAL REPAYMENT OF DEBT  83,394 80,956 78,337
TOTAL REPAYMENT OF DEBT  83,394 80,956 78,337
TOTAL REVENUES/SOURCES  1,131,331 1,155,702 1,181,152

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX429,263441,922469,667
Special Education 11-2XX-100-XXX24,30445,16454,779
Basic Skills/Remedial 11-230-100-XXX19,05621,00021,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX575300350
Support Services:
Tuition 11-000-100-XXX158,41389,85851,224
Attendance and Social Work Services 11-000-211-XXX8,30412,00019,300
Health Services 11-000-213-XXX7,8808,3509,205
Students - Related & Extraordinary 11-000-216,21723,42423,00030,000
Guidance 11-000-218-XXX7131,8002,100
Child Study Teams 11-000-219-XXX54,27253,49564,615
Improvement of Instructional Services 11-000-221-XXX6,81115,00015,000
Educational Media Services - School Library 11-000-222-XXX15,90024,33129,277
Instructional Staff Training Services 11-000-223-XXX1,8066,0006,300
General Administration 11-000-230-XXX62,83439,26531,965
Central Svcs & Admin Info Technology 11-000-25X-XXX23,34022,37522,375
Operation and Maintenance of Plant Services 11-000-26X-XXX92,745107,403124,967
Student Transportation Services 11-000-270-XXX7,91215,20015,574
Personal Services - Employee Benefits 11-XXX-XXX-2XX85,46788,86095,582
Food Services 11-000-310-XXX6,3038,5008,900
Total Support Services Expenditures 556,124515,437526,384
TOTAL GENERAL CURRENT EXPENSE 1,029,3221,023,8231,072,180
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,58520,00020,000
TOTAL CAPITAL EXPENDITURES 1,58520,01020,010
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,030,9071,043,8331,092,190
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX91800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX3,1158720
Total State Projects 3,1158720
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX12,99712,50010,625
Other Special Projects 20-XXX-XXX-XXX017,5410
Total Federal Projects 12,99730,04110,625
TOTAL GRANTS AND ENTITLEMENTS 17,03030,91310,625
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX83,39480,95678,337
TOTAL REPAYMENT OF DEBT 83,39480,95678,337
Total Expenditures 1,131,3311,155,7021,181,152

 

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 Budget92,119163,707188,707188,707
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,7252,8242,8342,844
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve76,110000
      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 Cost15,89517,41524,98317,66921,856
Total Classroom Instruction9,76211,22615,99411,41713,807
Classroom-Salaries and Benefits9,27310,65414,99910,75812,989
Classroom-General Supplies and Textbooks440519869554680
Classroom-Purchased Services and Other4853125106137
Total Support Services2,3182,4164,0832,7873,842
Support Services-Salaries and Benefits6786361,4821,0261,184
Total Administrative Costs2,0181,7511,6071,1891,186
Administration-Salaries and Benefits1,256616311215243
Total Operations and Maintenance of Plant1,6701,8843,0142,0772,729
Operations & Maintenance of Plant-Salary & Ben.522625895619727
Total Food Services Costs129127236163193
Total Extracurricular Costs012868
Total Equipment Costs360000
Employee Benefits as a % of Salaries12.71615.915.415.1

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
  • WEST CAPE MAY CURRENTLY PARTICIPATES IN THE FOLLOWING SHARED SERVICES:
  • -CST, SPEECH, OT, & PT ARE PROVIDED BY CMCSSSD
  • -BUSINESS SERVICES ARE PROVIDED BY CMCSSSD
  • -TRANSPORTATION IS PROVIDED BY JOINTURE WITH LCMR
  • -LUNCHES ARE PROVIDED BY LOWER TOWNSHIP CAFETERIA
  • -GUIDANCE SERVICES ARE PROVIDED BY LCMR
  • -MEMBER OF THE ACES ENERGY PURCHASING GROUP
  • -INTERNET SERVICE IS PROVIDED BY CMC TECHNICAL SCHOOL

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy850,684 (A)
Estimated Net Taxable Valuation (as of 02/21/2008)510,874,500 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.1665 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy897,846 (D)
Estimated Net Taxable Valuation (as of 02/21/2008)510,874,500 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.1757 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy850,684 (G)
Estimated Equalized Valuation (as of 10/01/2007)488,215,593 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.1742 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy897,846 (J)
Estimated Equalized Valuation (as of 10/01/2007)488,215,593 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.1839 (L)