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User Friendly Budgets
2009

CAPE MAY - WEST CAPE MAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time474241
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Pupils on Roll - Special Full-Time502
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Pupils Sent to Other Dists-Spec Ed Prog223
Pupils Received18129

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 37,150
Revenues from Local Sources:
Local Tax Levy 10-1210 817,965 850,684 847,561
Tuition 10-1300 51,000 54,000 54,000
Interest Earned on Capital Reserve Funds 10-1XXX 66 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 7,209 2,000 2,000
SUBTOTAL  876,240 906,694 903,571
Revenues from State Sources:
Transportation Aid 10-3120 5,675 0 0
Special Education Aid 10-3130 35,460 0 0
Stabilization Aid 10-3171 128,246 0 0
Consolidated Aid 10-3195 6,206 0 0
Additional Formula Aid 10-3196 6,271 0 0
Other State Aids 10-3XXX 687 0 0
Categorical Special Education Aid 10-3132 0 12,157 13,157
Categorical Security Aid 10-3177 0 3,271 2,148
Adjustment Aid 10-3178 0 167,493 161,730
Categorical Transportation Aid 10-3121 0 2,575 8,461
SUBTOTAL  182,545 185,496 185,496
Actual Revenues (Over)/Under Expenditures  -123,509 0 0
TOTAL OPERATING BUDGET  935,276 1,092,190 1,126,217
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,774 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 12,500 10,625 12,294
Other 20-4XXX 15,908 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  28,408 10,625 12,294
TOTAL GRANTS AND ENTITLEMENTS  30,182 10,625 12,294
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 48,813 47,162 45,568
TOTAL REVENUES FROM LOCAL SOURCES  48,813 47,162 45,568
Revenues from State Sources:
Debt Service Aid Type II 40-3160 32,143 31,175 30,207
TOTAL LOCAL REPAYMENT OF DEBT  80,956 78,337 75,775
TOTAL REPAYMENT OF DEBT  80,956 78,337 75,775
TOTAL REVENUES/SOURCES  1,046,414 1,181,152 1,214,286

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX438,260469,667487,729
Special Education 11-2XX-100-XXX44,59254,77956,850
Basic Skills/Remedial 11-230-100-XXX14821,00021,830
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0350357
Support Services:
Tuition 11-000-100-XXX77,61151,22453,273
Attendance and Social Work Services 11-000-211-XXX9,92519,30019,686
Health Services 11-000-213-XXX8,2019,2059,390
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21725,40530,00030,600
Guidance 11-000-218-XXX02,1002,142
Child Study Teams 11-000-219-XXX34,36964,61566,098
Improvement of Instructional Services 11-000-221-XXX11,11115,00015,600
Educational Media Services - School Library 11-000-222-XXX23,36729,27730,013
Instructional Staff Training Services 11-000-223-XXX4,8786,3006,526
General Administration 11-000-230-XXX38,57531,96532,825
Central Svcs & Admin Info Technology 11-000-25X-XXX22,68222,37522,777
Operation and Maintenance of Plant Services 11-000-26X-XXX98,421124,967128,124
Student Transportation Services 11-000-270-XXX8,18215,57415,886
Personal Services - Employee Benefits 11-XXX-XXX-2XX81,60495,58297,423
Food Services 11-000-310-XXX7,9458,9009,078
Total Support Services Expenditures 452,276526,384539,441
TOTAL GENERAL CURRENT EXPENSE 935,2761,072,1801,106,207
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Facilities Acquisition and Construction Services 12-000-4XX-XXX020,00020,000
TOTAL CAPITAL EXPENDITURES 020,01020,010
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 935,2761,092,1901,126,217
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,77400
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX12,50010,62512,294
Other Special Projects 20-XXX-XXX-XXX15,90800
Total Federal Projects 28,40810,62512,294
TOTAL GRANTS AND ENTITLEMENTS 30,18210,62512,294
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX80,95678,33775,775
TOTAL REPAYMENT OF DEBT 80,95678,33775,775
Total Expenditures 1,046,4141,181,1521,214,286

 

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 Budget163,707250,000250,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,8242,8902,9002,910
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve037,15037,1500
      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 Cost17,41516,34121,85623,93824,117
Total Classroom Instruction11,22610,82213,80715,12215,298
Classroom-Salaries and Benefits10,65410,16212,98914,22714,406
Classroom-General Supplies and Textbooks519573680745742
Classroom-Purchased Services and Other5387137150149
Total Support Services2,4162,2753,8424,2084,210
Support Services-Salaries and Benefits6368261,1841,2961,309
Total Administrative Costs1,7511,1831,1861,2981,298
Administration-Salaries and Benefits616206243266270
Total Operations and Maintenance of Plant1,8841,9082,7292,9892,993
Operations & Maintenance of Plant-Salary & Ben.625625727796809
Total Food Services Costs127153194212211
Total Extracurricular Costs120888
Total Equipment Costs00000
Employee Benefits as a % of Salaries1615.315.115.114.8

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
  • West Cape May currently participates in the following shared services:
  • CST, Speech, OT & PT are provided by CMCSSD
  • Tranportation services are 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 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy847,561 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)511,131,781 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.1658 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy893,129 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)511,131,781 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.1747 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy847,561 (G)
Estimated Equalized Valuation (as of 10/01/2008)499,987,791 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1695 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy893,129 (J)
Estimated Equalized Valuation (as of 10/01/2008)499,987,791 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1786 (L)