>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>CAPE MAY CO SPECIAL SERV

User Friendly Budgets
2010

CAPE MAY - CAPE MAY CO SPECIAL SERV

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll - Special Full-Time272278237
Pupils on Roll - Special Shared-Time11106

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 590,761 667,438
Revenues from Local Sources:
County Tax Levy 10-1210 3,821,954 3,974,832 3,974,832
Tuition from LEAs 10-1310 8,145,268 7,156,362 7,478,029
Non-Resident Fees 10-1350 402,442 355,000 355,000
Interest Earned on Maintenance Reserve 10-1XXX 0 290 290
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 77,953 50,000 45,000
SUBTOTAL  12,447,617 11,536,484 11,858,151
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 50,278 35,000 35,000
Adjustment for Prior Year Encumbrances  0 43,404 0
Actual Revenues (Over)/Under Expenditures  -82,264 0 0
TOTAL OPERATING BUDGET  12,415,631 12,205,649 12,560,589
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 68,013 74,526 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 14,500 4,470 0
TOTAL REVENUES FROM STATE SOURCES  14,500 4,470 0
Revenues from Federal Sources:
Other 20-4XXX 202,795 104,475 0
TOTAL REVENUES FROM FEDERAL SOURCES  202,795 104,475 0
TOTAL GRANTS AND ENTITLEMENTS  285,308 183,471 0
TOTAL REVENUES/SOURCES  12,700,939 12,389,120 12,560,589
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,700,939 12,389,120 12,560,589

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX3,778,9293,922,1013,982,875
Other Instructional Programs 11-4XX-100-XXX1,070,5331,102,0431,151,600
Community Services Programs/Operations 11-800-330-XXX6,6966,8146,814
Support Services:
Health Services 11-000-213-XXX255,998272,800222,924
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217675,944702,386733,280
Child Study Teams 11-000-219-XXX648,176697,613692,238
Improvement of Instructional Services 11-000-221-XXX3,02200
Educational Media Services - School Library 11-000-222-XXX100,518105,013105,094
Instructional Staff Training Services 11-000-223-XXX20,50926,20826,208
General Administration 11-000-230-XXX402,296372,712376,394
School Administration 11-000-240-XXX420,347401,527422,307
Central Svcs & Admin Info Technology 11-000-25X-XXX341,153370,277406,283
Interest Earned on Maintenance Reserve 10-6060290290
Operation and Maintenance of Plant Services 11-000-26X-XXX1,916,8951,923,5551,861,633
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,174,6152,302,3102,567,649
Food Services 11-000-310-XXX100,00000
Total Support Services Expenditures 7,059,4737,174,4017,414,010
TOTAL GENERAL CURRENT EXPENSE 11,915,63112,205,64912,555,589
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604500,00000
Interest Earned on Capital Reserve 10-604005,000
TOTAL CAPITAL EXPENDITURES 500,00005,000
OPERATING BUDGET GRAND TOTAL 12,415,63112,205,64912,560,589
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX68,01374,5260
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX14,5004,4700
Total State Projects 14,5004,4700
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX202,795104,4750
Total Federal Projects 202,795104,4750
TOTAL GRANTS AND ENTITLEMENTS 285,308183,4710
Total Expenditures 12,700,93912,389,12012,560,589
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,700,93912,389,12012,560,589

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget2,000,3352,220,2191,914,4581,247,020
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1500,001500,001505,001
      Adult Education Programs0000
      Maintenance Reserve29,00029,00029,29029,580
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost42,58047,62550,67543,12852,314
Total Classroom Instruction21,52124,62326,67322,71027,950
Classroom-Salaries and Benefits21,12723,43825,95622,09627,227
Classroom-General Supplies and Textbooks261786272232272
Classroom-Purchased Services and Other132400445381451
Total Support Services7,7608,6549,6868,1159,635
Support Services-Salaries and Benefits7,4448,2439,2677,7599,216
Total Administrative Costs5,3465,7405,8774,9936,301
Administration-Salaries and Benefits4,6364,9384,9784,2315,317
Legal Costs00675767
Total Operations and Maintenance of Plant7,3838,1748,4027,2798,390
Operations & Maintenance of Plant-Salary & Ben.2,1042,2812,5592,1502,631
Total Food Services Costs518400000
Total Extracurricular Costs00000
Total Equipment Costs00000
Employee Benefits as a % of Salaries31.628.830.128.931.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Purchasing through the county for gasoline, waste management services and
  • sewer.
  • Provide transportation to districts through jointures
  • Provide itinerent services to districts as needed
  • Join in cooperative bids for electrical services
  • Provide Food Services Director through an interlocal agreement

 

Administrative Salaries
Employee Name: Barbara Makoski 
Job TitleSuperintendent 
Base Annual Salary143,465 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other375 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Diane S Fox 
Job TitleBusiness Administrator 
Base Annual Salary93,549 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other175 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments