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

User Friendly Budgets
2011-2012

CAPE MAY - CAPE MAY CO SPECIAL SERV

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll - Special Full-Time278239206
Pupils on Roll - Special Shared-Time1088

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 667,438 499,425
Withdrawal from Cap Res-for Local Share 10-307 0 82,208 0
Transfers from Other Funds 10-5200 0 0 900,000
Revenues from Local Sources:
County Tax Levy 10-1210 3,974,832 3,974,832 3,974,832
Tuition from LEAs 10-1310 7,443,173 7,478,029 6,046,218
Non-Resident Fees 10-1350 350,132 355,000 355,000
Interest Earned on Maintenance Reserve 10-1XXX 290 290 290
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,000 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 102,812 45,000 47,500
SUBTOTAL  11,871,239 11,858,151 10,426,340
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 86,973 35,000 35,000
Adjustment for Prior Year Encumbrances  0 42,728 0
Actual Revenues (Over)/Under Expenditures  282,666 0 0
TOTAL OPERATING BUDGET  12,240,878 12,685,525 11,860,765
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 56,154 78,311 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 11,580 6,810 0
TOTAL REVENUES FROM STATE SOURCES  11,580 6,810 0
Revenues from Federal Sources:
Other 20-4XXX 90,460 100,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  90,460 100,000 0
TOTAL GRANTS AND ENTITLEMENTS  158,194 185,121 0
TOTAL REVENUES/SOURCES  12,399,072 12,870,646 11,860,765
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,399,072 12,870,646 11,860,765

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX3,858,8823,983,3853,759,089
Other Instructional Programs 11-4XX-100-XXX1,102,2261,151,6001,002,473
Community Services Programs/Operations 11-800-330-XXX5,4366,8146,950
Support Services:
Health Services 11-000-213-XXX264,981222,924214,591
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217694,008733,280744,486
Child Study Teams 11-000-219-XXX646,012692,238615,778
Educational Media Services - School Library 11-000-222-XXX102,023108,43284,036
Instructional Staff Training Services 11-000-223-XXX22,29726,20826,208
General Administration 11-000-230-XXX364,254383,215375,710
School Administration 11-000-240-XXX416,318441,271353,085
Central Svcs & Admin Info Technology 11-000-25X-XXX371,322380,498218,544
Deposit to Maintenance Reserve 10-60629000
Interest Earned on Maintenance Reserve 10-6060290290
Operation and Maintenance of Plant Services 11-000-26X-XXX1,774,9261,900,5131,827,951
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,322,4492,567,6492,629,074
Total Support Services Expenditures 6,978,5907,456,2287,089,463
TOTAL GENERAL CURRENT EXPENSE 11,945,42412,598,31711,858,265
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604250,00000
Interest Earned on Capital Reserve 10-60405,0002,500
Equipment 12-XXX-XXX-73X45,45482,2080
TOTAL CAPITAL EXPENDITURES 295,45487,2082,500
OPERATING BUDGET GRAND TOTAL 12,240,87812,685,52511,860,765
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX56,15478,3110
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX11,5806,8100
Total State Projects 11,5806,8100
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX90,460100,0000
Total Federal Projects 90,460100,0000
TOTAL GRANTS AND ENTITLEMENTS 158,194185,1210
Total Expenditures 12,399,07212,870,64611,860,765
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,399,07212,870,64611,860,765

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget2,220,2191,938,2291,270,791771,366
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve500,001750,001672,793675,293
      Adult Education Programs0000
      Maintenance Reserve29,00029,29029,58029,870
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost47,62547,58152,31451,84456,467
Total Classroom Instruction24,62325,38927,95027,59630,427
Classroom-Salaries and Benefits23,43824,70327,22726,85129,521
Classroom-General Supplies and Textbooks786297272278317
Classroom-Purchased Services and Other400388451467588
Total Support Services8,6548,8279,6359,52910,711
Support Services-Salaries and Benefits8,2438,5129,2169,10110,233
Total Administrative Costs5,7405,7226,3016,2235,772
Administration-Salaries and Benefits4,9384,9755,3175,2524,800
Legal Costs029676676
Total Operations and Maintenance of Plant8,1747,6168,3918,4609,512
Operations & Maintenance of Plant-Salary & Ben.2,2812,3982,6322,6523,076
Total Food Services Costs4000000
Total Extracurricular Costs00000
Total Equipment Costs018103380
Employee Benefits as a % of Salaries28.829.531.731.735.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 itinerant services to districts as needed
  • Join in cooperative bids for electrical services
  • Provide Food Services Director through an interlocal agreement
  • Purchase maintenance services from county through an interlocal agreement

 

Administrative Salaries
Employee Name: Barbara J. Makoski 
Job TitleSuperintendent 
Base Annual Salary147,769 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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 Salary95,888 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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