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User Friendly Budgets
2010

CAPE MAY - MIDDLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual		October 15, 2009
Actual		October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,3992,3182,328
Pupils on Roll Regular Shared-Time52323
spacing
Pupils on Roll - Special Full-Time454484484
Pupils on Roll - Special Shared-Time586262
Private School Placements101010
spacing
Pupils Sent to Other Districts-Reg Prog244
Pupils Sent to Other Dists-Spec Ed Prog887376
Pupils Received323289289
Pupils in State Facilities1165

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual		2009-10
Revised		2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,056,072 695,770
Withdrawal from Emergency Rsv for Excess 10-312 0 250,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 20,541,715 21,363,384 22,217,919
Tuition 10-1300 3,515,427 3,204,298 3,341,146
Transportation Fees from Other LEAs 10-1420-1440 93,092 112,348 100,549
Interest Earned on Capital Reserve Funds 10-1XXX 1,042 2,000 100
Other Restricted Miscellaneous Revenues 10-1XXX 0 12,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 311,620 235,456 162,943
SUBTOTAL  24,462,896 24,929,486 25,822,657
Revenues from State Sources:
Extraordinary Aid 10-3131 33,352 52,063 52,063
Other State Aids 10-3XXX 2,784 0 0
Categorical Special Education Aid 10-3132 1,198,365 1,233,471 1,213,735
Equalization Aid 10-3176 6,285,379 6,117,137 6,247,610
Categorical Security Aid 10-3177 376,507 483,496 429,117
Adjustment Aid 10-3178 5,125,410 3,443,505 2,802,489
Categorical Transportation Aid 10-3121 1,057,411 1,526,164 1,443,347
SUBTOTAL  14,079,208 12,855,836 12,188,361
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,966 70,056 91,535
Equalization Aid - ARRA ESF 16-4520 0 1,305,430 0
Equalization Aid - ARRA GSF 17-4521 0 50,535 0
SUBTOTAL  20,966 1,426,021 91,535
Adjustment for Prior Year Encumbrances  0 218,916 0
Actual Revenues (Over)/Under Expenditures  416,903 0 0
TOTAL OPERATING BUDGET  38,979,973 40,736,331 38,798,323
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 499 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 774,587 0 0
Preschool Education Aid 20-3218 0 807,091 860,015
Other Restricted Entitlements 20-32XX 28,940 30,162 24,346
TOTAL REVENUES FROM STATE SOURCES  803,527 837,253 884,361
Revenues from Federal Sources:
Title I 20-4411-4416 570,404 444,715 454,810
I.D.E.A. Part B (Handicapped) 20-4420-4429 635,072 478,428 417,043
Other 20-4XXX 220,615 170,411 131,560
TOTAL REVENUES FROM FEDERAL SOURCES  1,426,091 1,093,554 1,003,413
TOTAL GRANTS AND ENTITLEMENTS  2,230,117 1,930,807 1,887,774
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,604,015 1,623,161 1,626,754
TOTAL REVENUES FROM LOCAL SOURCES  1,604,015 1,623,161 1,626,754
Revenues from State Sources:
Debt Service Aid Type II 40-3160 41,090 0 0
TOTAL LOCAL REPAYMENT OF DEBT  1,645,105 1,623,161 1,626,755
Actual Revenues (Over)/Under Expenditures  5,579 0 0
TOTAL REPAYMENT OF DEBT  1,650,684 1,623,161 1,626,755
TOTAL REVENUES/SOURCES  42,860,774 44,290,299 42,312,852
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  42,860,774 44,290,299 42,312,852

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures		2009-10
Rev. Approp.		2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,941,41111,676,33910,451,482
Special Education 11-2XX-100-XXX3,230,8643,419,5563,639,515
Bilingual Education 11-240-100-XXX84,44286,47289,498
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX192,959270,037159,979
School Sponsored Athletics 11-402-100-XXX646,857665,042437,672
Other Instructional Programs 11-4XX-100-XXX119,902115,07243,362
Support Services:
Tuition 11-000-100-XXX3,979,6045,126,2425,059,826
Health Services 11-000-213-XXX232,459289,410243,816
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217325,962406,191411,500
Guidance 11-000-218-XXX569,457591,117543,379
Child Study Teams 11-000-219-XXX1,612,2621,384,5871,548,041
Improvement of Instructional Services 11-000-221-XXX393,366446,745383,516
Educational Media Services - School Library 11-000-222-XXX354,908349,326339,220
Instructional Staff Training Services 11-000-223-XXX71,65958,10325,703
General Administration 11-000-230-XXX1,167,7441,387,2961,236,477
School Administration 11-000-240-XXX1,136,1061,264,9131,227,224
Central Svcs & Admin Info Technology 11-000-25X-XXX1,063,2521,165,386922,951
Deposit to Maintenance Reserve 10-606155,249257,1630
Operation and Maintenance of Plant Services 11-000-26X-XXX3,453,5523,752,7013,335,488
Student Transportation Services 11-000-270-XXX2,317,9512,234,3672,271,699
Deposit to Current Expense Emergency Reserve 10-607250,00000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,431,1275,432,1696,270,097
Total Support Services Expenditures 22,109,40923,888,55323,818,937
TOTAL GENERAL CURRENT EXPENSE 38,731,09340,378,23438,640,445
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,000100
Equipment 12-XXX-XXX-73X54,97091,0080
Facilities Acquisition and Construction Services 12-000-4XX-XXX157,60680,689111,778
TOTAL CAPITAL EXPENDITURES 212,576173,697111,878
Summer School:
Instruction 13-422-100-XXX046,5000
Support Services 13-422-200-XXX0111,9000
Total Summer School 0158,4000
TOTAL SPECIAL SCHOOLS 0158,4000
Transfer of Funds to Charter Schools 10-000-100-56X36,30426,00046,000
OPERATING BUDGET GRAND TOTAL 38,979,97340,736,33138,798,323
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX49900
Preschool Education Aid:
Instruction 20-218-100-XXX427,749427,749480,673
Support Services 20-218-200-XXX346,838379,342379,342
TOTAL PRESCHOOL EDUCATION AID 774,587807,091860,015
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,4955,2160
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,9563,9650
Nonpublic Handicapped Services 20-XXX-XXX-XXX2,13610,2920
Nonpublic Nursing Services 20-XXX-XXX-XXX8,7987,0410
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,5553,6480
Other Special Projects 20-XXX-XXX-XXX2,000024,346
Total State Projects 803,527837,253884,361
Federal Projects:
Title I 20-XXX-XXX-XXX570,404444,715454,810
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX635,072478,428417,043
Other Special Projects 20-XXX-XXX-XXX220,615170,411131,560
Total Federal Projects 1,426,0911,093,5541,003,413
TOTAL GRANTS AND ENTITLEMENTS 2,230,1171,930,8071,887,774
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,650,6841,623,1611,626,755
TOTAL REPAYMENT OF DEBT 1,650,6841,623,1611,626,755
Total Expenditures 42,860,77444,290,29942,312,852
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 42,860,77444,290,29942,312,852

 

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 Budget1,211,5821,031,442798,909798,909
  Repayment of Debt5,580110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve75,040276,08218,84718,947
      Adult Education Programs0000
      Maintenance Reserve0155,249372,804372,804
      Legal Reserve2,126,0071,494,679695,7700
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,00000
  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 Cost10,76111,24011,36311,57211,047
Total Classroom Instruction6,4006,7246,5806,6746,469
Classroom-Salaries and Benefits6,1686,5026,3106,3966,250
Classroom-General Supplies and Textbooks188194193198143
Classroom-Purchased Services and Other4428788077
Total Support Services1,3641,5591,5631,5761,613
Support Services-Salaries and Benefits1,1201,2651,3431,3661,410
Total Administrative Costs1,2601,2381,3241,3941,315
Administration-Salaries and Benefits844797832848814
Legal Costs00316056
Total Operations and Maintenance of Plant1,2791,3161,3931,4291,272
Operations & Maintenance of Plant-Salary & Ben.557574582602487
Total Food Services Costs00000
Total Extracurricular Costs331347392386247
Total Equipment Costs15195320
Employee Benefits as a % of Salaries2723.723.223.429.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
JUDGEMENTS150,000 JUDGEMENT SETTLEMENTS
OTHER RETIREMENT CONTRIB385,000 MANDATED ANNUAL PERS CONTRIBUTION
Total Unusual Appropriations535,000 

 

Shared Services
  • MAINTENANCE OF SCHOOL BUSES FOR DENNIS TOWNSHIP SCHOOL DISTRICT
  • MAINTENANCE OF SCHOOL BUSES FOR CAPE MAY COUNTY TECHNICAL SCHOOL
  • PUPIL TRANSPORTATION FOR PUBLIC STUDENTS - AVALON SCHOOL DISTRICT
  • PUPIL TRANSPORTATION FOR PUBLIC STUDENTS - STONE HARBOR SCHOOL DISTRICT
  • PURCHASE OF DIESEL FUEL FROM CAPE MAY COUNTY
  • MEMBER OF THE ATLANTIC/CAPE MAY COUNTY SCHOOL BUSINESS OFFICALS JOINT
  • INSURANCE FUND
  • PURCHASE OF GENERAL SCHOOL SUPPLIES THROUGH EDUCATIONAL DATA SERVICES
  • PURCHASE OF ELECTRICITY THROUGH ACES
  • PURCHASE OF COMMUNICATIONS THROUGH ACT
  • SHARING OF FOOD SERVICE MANAGER WITH DENNIS TOWNSHIP SCHOOL DISTRICT
  • COOPERATIVE PRICING AGREEMENT FOR ELECTRICAL SERVICES WITH NORTH WILDWOOD
  • BOE, AVALON BOE, STONE HARBOR BOE, CMC SPECIAL SERVICES DISTRICT
  • PUPIL TRANSPORTATION FOR NON-PUBLIC STUDENTS - AVALON SCHOOL DISTRICT
  • AND STONE HARBOR SCHOOL DISTRICT
  • COOPERATIVE PRICING AGREEMENT FOR SCHOOL BUS TIRES WITH CMC SCHOOL DISTRI
  • CT, EGG HARBOR TOWNSHIP SCHOOL DISTRICT, LCMR SCHOOL DISTRICT

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,217,919 (A)
Estimated Net Taxable Valuation (as of 02/19/2010)3,252,745,788 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6831 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,844,673 (D)
Estimated Net Taxable Valuation (as of 02/19/2010)3,252,745,788 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7331 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,217,919 (G)
Estimated Equalized Valuation (as of 02/18/2010)3,252,745,788 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6831 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,844,673 (J)
Estimated Equalized Valuation (as of 02/18/2010)3,252,745,788 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7331 (L)

 

Administrative Salaries
Employee Name: CHERIE LUDY 
Job TitleBusiness Administrator 
Base Annual Salary110,210 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,000 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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: DR. DAVID SALVO 
Job TitleAssistant Superintendent 
Base Annual Salary142,489 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,000 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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: LYN LANGFORD 
Job TitleCoordinator/Dir./Mgr./Supvr. DIRECTOR OF CURRICULUM 
Base Annual Salary97,850 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,500 
Bonuses0 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other0 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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: MICHAEL KOPAKOWSKI 
Job TitleSuperintendent 
Base Annual Salary174,145 
Full Time Equivalents (FTE)1.0 
Shared with another district?N 
Member of Collective Bargaining Unit?N 
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days 3 
  Contracted Number of Annual Consulting Days 0 
  Number of Other Contracted Non-working Days 0 
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,800 
Bonuses2,125 
Stipends0 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,000 
  Retirement Plans0 
Contractual Post-Employment Benefits Amount0 
  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 Remuneration0 
  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