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User Friendly Budgets
2009

CAPE MAY - OCEAN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7631,8041,959
spacing
Pupils on Roll - Special Full-Time316300179
Pupils on Roll - Special Shared-Time12100
Private School Placements320
spacing
Pupils Sent to Other Districts-Reg Prog2113
Pupils Sent to Other Dists-Spec Ed Prog679
Pupils Received949901907
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,221,586 768,590
Withdrawal from Maint. Reserve 10-310 0 0 257,917
Revenues from Local Sources:
Local Tax Levy 10-1210 18,926,664 19,683,731 20,471,080
Tuition 10-1300 15,368,212 14,883,119 14,604,491
Interest Earned on Maintenance Reserve 10-1XXX 0 0 1,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 10,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 160,259 150,000
Unrestricted Miscellaneous Revenues 10-1XXX 338,098 230,000 195,000
SUBTOTAL  34,632,974 34,967,109 35,426,571
Revenues from State Sources:
Transportation Aid 10-3120 315,236 0 0
Special Education Aid 10-3130 990,115 0 0
Bilingual Education 10-3140 16,388 0 0
Stabilization Aid 10-3171 395,731 0 0
Extraordinary Aid 10-3131 2,598 20,446 0
Consolidated Aid 10-3195 126,808 0 0
Additional Formula Aid 10-3196 104,975 0 0
Other State Aids 10-3XXX 8,245 0 0
Categorical Special Education Aid 10-3132 0 518,060 578,909
Categorical Security Aid 10-3177 0 108,593 142,460
Adjustment Aid 10-3178 0 1,372,643 1,222,067
Categorical Transportation Aid 10-3121 0 179,283 235,142
SUBTOTAL  1,960,096 2,199,025 2,178,578
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 18,473
SUBTOTAL  0 0 18,473
Adjustment for Prior Year Encumbrances  0 67,112 0
Actual Revenues (Over)/Under Expenditures  -243,590 0 0
TOTAL OPERATING BUDGET  36,349,480 39,454,832 38,650,129
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,284 138,359 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 106,824 0 0
Instructional Supplement Aid 20-3214 78,191 0 0
Other Restricted Entitlements 20-32XX 54,706 51,564 0
TOTAL REVENUES FROM STATE SOURCES  239,721 51,564 0
Revenues from Federal Sources:
Title I 20-4411-4416 130,364 216,793 184,274
I.D.E.A. Part B (Handicapped) 20-4420-4429 375,338 443,228 376,744
Other 20-4XXX 217,509 133,554 113,521
TOTAL REVENUES FROM FEDERAL SOURCES  723,211 793,575 674,539
TOTAL GRANTS AND ENTITLEMENTS  973,216 983,498 674,539
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 17,541 14,138
Transfers from Other Funds 40-5200 14,138 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,109,195 2,180,439 2,215,880
TOTAL REVENUES FROM LOCAL SOURCES  2,109,195 2,180,439 2,215,880
TOTAL LOCAL REPAYMENT OF DEBT  2,123,333 2,197,980 2,230,018
Actual Revenues (Over)/Under Expenditures  64,760 0 0
TOTAL REPAYMENT OF DEBT  2,188,093 2,197,980 2,230,018
TOTAL REVENUES/SOURCES  39,510,789 42,636,310 41,554,686

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,497,39515,101,24914,984,896
Special Education 11-2XX-100-XXX2,620,7833,109,2282,921,208
Basic Skills/Remedial 11-230-100-XXX354,660435,239365,915
Bilingual Education 11-240-100-XXX152,734155,157141,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX200,618237,885237,938
School Sponsored Athletics 11-402-100-XXX585,794560,540678,185
Other Instructional Programs 11-4XX-100-XXX412,045412,834318,273
Alternative Education Programs 11-423-XXX-XXX00319,643
Support Services:
Tuition 11-000-100-XXX436,352583,366613,876
Attendance and Social Work Services 11-000-211-XXX144,882144,44080,458
Health Services 11-000-213-XXX318,874335,550343,818
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217560,516701,419721,258
Guidance 11-000-218-XXX817,746867,043801,980
Child Study Teams 11-000-219-XXX940,079998,627984,811
Improvement of Instructional Services 11-000-221-XXX58,199113,050159,300
Educational Media Services - School Library 11-000-222-XXX816,356795,944790,660
Instructional Staff Training Services 11-000-223-XXX43,931182,750164,250
General Administration 11-000-230-XXX923,834910,962675,583
School Administration 11-000-240-XXX1,333,1221,534,1851,358,602
Central Svcs & Admin Info Technology 11-000-25X-XXX497,761577,100602,030
Deposit to Maintenance Reserve 10-6060212,6110
Interest Earned on Maintenance Reserve 10-606001,000
Operation and Maintenance of Plant Services 11-000-26X-XXX3,513,9063,726,2274,014,966
Student Transportation Services 11-000-270-XXX861,650973,264987,224
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,359,6666,095,2896,194,282
Food Services 11-000-310-XXX1,32500
Total Support Services Expenditures 16,628,19918,539,21618,493,098
TOTAL GENERAL CURRENT EXPENSE 35,452,22838,763,95938,461,256
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,0005,000
Equipment 12-XXX-XXX-73X103,21278,80959,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX671,341419,2820
TOTAL CAPITAL EXPENDITURES 774,553508,09164,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX53,40085,55046,690
Total Summer School 53,40085,55046,690
Adult Education - Local:
Instruction 13-602-100-XXX050,0004,500
Support Services 13-602-200-XXX36,222014,500
Total Adult Education - Local 36,22250,00019,000
TOTAL SPECIAL SCHOOLS 89,622135,55065,690
Transfer of Funds to Charter Schools 10-000-100-56X33,07747,23258,683
OPERATING BUDGET GRAND TOTAL 36,349,48039,454,83238,650,129
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,284138,3590
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX106,82400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 106,82400
Instructional Supplement Aid:
Instruction 20-214-100-XXX78,19100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 78,19100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,5264,1180
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,95810,9490
Nonpublic Handicapped Services 20-XXX-XXX-XXX29,41828,0590
Nonpublic Nursing Services 20-XXX-XXX-XXX9,8045,5580
Nonpublic Technology Initiative 20-XXX-XXX-XXX02,8800
Total State Projects 239,72151,5640
Federal Projects:
Title I 20-XXX-XXX-XXX130,364216,793184,274
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX375,338443,228376,744
Other Special Projects 20-XXX-XXX-XXX217,509133,554113,521
Total Federal Projects 723,211793,575674,539
TOTAL GRANTS AND ENTITLEMENTS 973,216983,498674,539
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,188,0932,197,9802,230,018
TOTAL REPAYMENT OF DEBT 2,188,0932,197,9802,230,018
Total Expenditures 39,510,78942,636,31041,554,686

 

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 Budget1,183,399948,5201,032,409786,814
  Repayment of Debt96,43931,67914,1380
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve490,0011,293,8371,303,8371,308,837
      Adult Education Programs0000
      Maintenance Reserve494,473604,990817,601560,684
      Legal Reserve3,433,2652,531,970522,9950
      Tuition Reserve0500,000500,000500,000
      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 Cost15,83416,39517,50917,58017,264
Total Classroom Instruction10,24710,51611,19111,14010,907
Classroom-Salaries and Benefits9,6969,84610,48610,43410,271
Classroom-General Supplies and Textbooks386498493515426
Classroom-Purchased Services and Other164172212190210
Total Support Services2,0422,1132,4092,3752,296
Support Services-Salaries and Benefits1,7731,8762,1582,1212,075
Total Administrative Costs1,4291,4731,5241,6561,457
Administration-Salaries and Benefits1,0841,1391,1771,2031,150
Total Operations and Maintenance of Plant1,7041,8451,9211,9462,090
Operations & Maintenance of Plant-Salary & Ben.8168909099091,083
Total Food Services Costs121000
Total Extracurricular Costs391435443442504
Total Equipment Costs3149373728
Employee Benefits as a % of Salaries1922.224.823.823.9

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.

 

Shared Services
  • 1. Shared Business Administrator services with Corbin City
  • 2. Shared Transportation with Upper Township School District
  • 3. Shared purchasing with the City of Ocean City
  • 4. Shared purchasing through Educational Data Services cooperative
  • 5. Shared purchasing through the State of NJ
  • 6. Shared purchasing through the South Jersey Technology Partnership
  • 7. Natural Gas purchasing consortium with Pittsgrove School District
  • 8. Copy paper purchasing cooperative with Pittsgrove School District
  • 9. Special Education services with Cape May Special Services District
  • 10. Participation in insurance pool with Cape May and Atlantic County
  • School districts
  • 11. Shared Transportation with Sea Isle City School District
  • 12. Shared purchasing through Western States Purchasing Consortium
  • 13. Shared field usage and maintenance with the City of Ocean City
  • 14. Cooperative In-Serive education with Upper Township School District

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,471,080 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)12,820,330,392 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.1597 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,686,960 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)12,820,330,392 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.1770 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,471,080 (G)
Estimated Equalized Valuation (as of 01/01/2009)13,305,801,324 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1539 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,686,960 (J)
Estimated Equalized Valuation (as of 01/01/2009)13,305,801,324 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1705 (L)