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User Friendly Budgets
2009

CAPE MAY - DENNIS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time592550556
spacing
Pupils on Roll - Special Full-Time105101101
Private School Placements444
spacing
Pupils Sent to Other Districts-Reg Prog237242247
Pupils Sent to Other Dists-Spec Ed Prog595745

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 170,300 138,807
Revenues from Local Sources:
Local Tax Levy 10-1210 7,268,253 7,558,983 7,761,341
Tuition 10-1300 10,920 5,600 2,800
Transportation Fees from Individuals 10-1410 859 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 20,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,101 1,500 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 51,549 42,000 67,193
SUBTOTAL  7,334,682 7,628,083 7,857,834
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,892,210 0 0
Transportation Aid 10-3120 769,875 0 0
Special Education Aid 10-3130 954,614 0 0
Stabilization Aid 10-3171 551,953 0 0
Extraordinary Aid 10-3131 0 36,510 16,000
Consolidated Aid 10-3195 123,874 0 0
Additional Formula Aid 10-3196 384,795 0 0
Other State Aids 10-3XXX 155,255 0 0
Categorical Special Education Aid 10-3132 0 0 444,049
Educational Adequacy Aid 10-3175 0 450,731 0
Equalization Aid 10-3176 0 1,904,463 1,492,850
Categorical Security Aid 10-3177 0 78,256 77,991
Adjustment Aid 10-3178 0 3,781,313 4,276,279
Categorical Transportation Aid 10-3121 0 718,342 641,936
SUBTOTAL  6,832,576 6,969,615 6,949,105
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 6,971
SUBTOTAL  0 0 6,971
Adjustment for Prior Year Encumbrances  0 161,260 0
Actual Revenues (Over)/Under Expenditures  153,458 0 0
TOTAL OPERATING BUDGET  14,320,716 14,929,258 14,952,717
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,785 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 25,956 0 0
Other Restricted Entitlements 20-32XX 191,961 169,500 138,000
TOTAL REVENUES FROM STATE SOURCES  217,917 169,500 138,000
Revenues from Federal Sources:
Title I 20-4411-4416 58,982 46,126 45,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 331,992 235,000 235,000
Other 20-4XXX 43,418 27,542 25,000
TOTAL REVENUES FROM FEDERAL SOURCES  434,392 308,668 305,000
TOTAL GRANTS AND ENTITLEMENTS  661,094 478,168 443,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 551,617 543,445 532,141
TOTAL REVENUES FROM LOCAL SOURCES  551,617 543,445 532,141
Revenues from State Sources:
Debt Service Aid Type II 40-3160 87,503 88,082 86,269
TOTAL LOCAL REPAYMENT OF DEBT  639,120 631,528 618,410
TOTAL REPAYMENT OF DEBT  639,120 631,528 618,410
TOTAL REVENUES/SOURCES  15,620,930 16,038,954 16,014,127

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,140,7783,117,6983,222,709
Special Education 11-2XX-100-XXX1,294,4411,327,5421,381,678
Basic Skills/Remedial 11-230-100-XXX158,911250,158231,098
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,61611,73626,380
School Sponsored Athletics 11-402-100-XXX19,89326,24328,905
Community Services Programs/Operations 11-800-330-XXX1,5881,3890
Support Services:
Tuition 11-000-100-XXX4,336,6124,550,4534,267,071
Attendance and Social Work Services 11-000-211-XXX0110
Health Services 11-000-213-XXX157,448166,452172,377
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217102,011110,368104,596
Guidance 11-000-218-XXX93,78698,56299,562
Child Study Teams 11-000-219-XXX431,592433,953493,374
Improvement of Instructional Services 11-000-221-XXX125,100134,574142,484
Educational Media Services - School Library 11-000-222-XXX69,25674,258149,123
Instructional Staff Training Services 11-000-223-XXX23,82324,03524,000
General Administration 11-000-230-XXX344,225332,684321,881
School Administration 11-000-240-XXX357,111374,365391,042
Central Svcs & Admin Info Technology 11-000-25X-XXX247,662266,049244,513
Operation and Maintenance of Plant Services 11-000-26X-XXX972,143909,973975,217
Student Transportation Services 11-000-270-XXX903,772927,894982,395
Other Support Services 11-000-290-XXX31500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,519,0761,763,5691,679,500
Total Support Services Expenditures 9,683,93210,167,20010,047,135
TOTAL GENERAL CURRENT EXPENSE 14,311,15914,901,96614,937,905
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,5001,500
TOTAL CAPITAL EXPENDITURES 01,5001,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,55725,79213,312
OPERATING BUDGET GRAND TOTAL 14,320,71614,929,25814,952,717
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,78500
Instructional Supplement Aid:
Support Services 20-214-200-XXX25,95600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 25,95600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,77317,00015,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX75,64464,00035,800
Nonpublic Handicapped Services 20-XXX-XXX-XXX61,27452,50057,200
Nonpublic Nursing Services 20-XXX-XXX-XXX24,55024,00020,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,72012,00010,000
Total State Projects 217,917169,500138,000
Federal Projects:
Title I 20-XXX-XXX-XXX58,98246,12645,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX331,992235,000235,000
Other Special Projects 20-XXX-XXX-XXX43,41827,54225,000
Total Federal Projects 434,392308,668305,000
TOTAL GRANTS AND ENTITLEMENTS 661,094478,168443,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX639,120631,528618,410
TOTAL REPAYMENT OF DEBT 639,120631,528618,410
Total Expenditures 15,620,93016,038,95416,014,127

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget392,937389,096379,958266,437
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve120,383123,483124,983126,483
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve105,995111,44825,2860
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,47513,20113,42314,47614,746
Total Classroom Instruction6,9638,0928,2538,9609,002
Classroom-Salaries and Benefits6,5937,6107,8868,5348,626
Classroom-General Supplies and Textbooks332448318376323
Classroom-Purchased Services and Other3834505053
Total Support Services1,6051,7881,9341,9582,168
Support Services-Salaries and Benefits1,4181,5741,7391,7461,911
Total Administrative Costs1,4841,6101,6571,7811,710
Administration-Salaries and Benefits1,1001,2411,3141,3991,328
Total Operations and Maintenance of Plant1,2831,5381,3871,5591,634
Operations & Maintenance of Plant-Salary & Ben.618679715785787
Total Food Services Costs00000
Total Extracurricular Costs48546670101
Total Equipment Costs1680000
Employee Benefits as a % of Salaries212324.225.723.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,761,341 (A)
Estimated Net Taxable Valuation (as of 02/20/2009)1,050,573,217 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7388 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,293,482 (D)
Estimated Net Taxable Valuation (as of 02/20/2009)1,050,573,217 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7894 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,761,341 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,057,597,118 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7339 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,293,482 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,057,597,118 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7842 (L)