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User Friendly Budgets
2011-2012

CAPE MAY - OCEAN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,7941,7661,740
spacing
Pupils on Roll - Special Full-Time308283298
Pupils on Roll - Special Shared-Time410
Private School Placements103
spacing
Pupils Sent to Other Districts-Reg Prog004
Pupils Sent to Other Dists-Spec Ed Prog987
Pupils Received881863852

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 470,097 1,222,946
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 396,718 500,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 603,282 0
Transfers from Other Funds 10-5200 18,063 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 20,471,080 21,289,923 21,640,721
Tuition 10-1300 14,623,934 13,997,829 13,589,673
Interest Earned on Current Expense Emergency Res 10-1XXX 0 1,000 1,000
Interest Earned on Maintenance Reserve 10-1XXX 1,000 1,000 1,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,000 0 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 136,000 124,836
Unrestricted Miscellaneous Revenues 10-1XXX 308,189 125,000 125,000
SUBTOTAL  35,409,203 35,550,752 35,483,230
Revenues from State Sources:
Other State Aids 10-3XXX 4,369 0 0
Categorical Special Education Aid 10-3132 539,712 248,391 595,355
Categorical Security Aid 10-3177 92,599 0 39,537
Adjustment Aid 10-3178 794,344 0 0
Categorical Transportation Aid 10-3121 152,842 0 0
SUBTOTAL  1,583,866 248,391 634,892
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 21,123 32,568 28,926
Education Jobs Fund 18-4522 0 0 72,200
SUBTOTAL  21,123 32,568 101,126
Adjustment for Prior Year Encumbrances  0 83,550 0
Actual Revenues (Over)/Under Expenditures  559,304 0 0
TOTAL OPERATING BUDGET  37,591,559 37,385,358 37,942,194
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 96,545 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 258,312 185,693 140,407
Title II 20-4451-4455 0 93,000 72,384
Title III 20-4491-4494 0 7,011 10,712
I.D.E.A. Part B (Handicapped) 20-4420-4429 491,924 357,200 286,940
Other 20-4XXX 133,495 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  883,731 642,904 510,443
TOTAL GRANTS AND ENTITLEMENTS  980,276 642,904 510,443
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 20 8
Transfers from Other Funds 40-5200 8 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,215,880 2,572,195 2,613,155
TOTAL REVENUES FROM LOCAL SOURCES  2,215,880 2,572,195 2,613,155
TOTAL LOCAL REPAYMENT OF DEBT  2,215,888 2,572,215 2,613,163
Actual Revenues (Over)/Under Expenditures  14,130 0 0
TOTAL REPAYMENT OF DEBT  2,230,018 2,572,215 2,613,163
TOTAL REVENUES/SOURCES  40,801,853 40,600,477 41,065,800
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,801,853 40,600,477 41,065,800

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,607,71413,856,89713,946,549
Special Education 11-2XX-100-XXX2,859,4792,761,5092,776,670
Basic Skills/Remedial 11-230-100-XXX285,463270,365270,294
Bilingual Education 11-240-100-XXX132,972145,424146,249
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX207,830236,678236,432
School Sponsored Athletics 11-402-100-XXX557,233654,103653,369
Other Instructional Programs 11-4XX-100-XXX272,588306,826311,737
Alternative Education Programs - Instructional 11-423-XXX-XXX255,775328,364328,364
Support Services:
Tuition 11-000-100-XXX195,864318,000365,244
Attendance and Social Work Services 11-000-211-XXX80,73384,38888,059
Health Services 11-000-213-XXX347,700363,481365,251
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217714,093707,699743,424
Guidance 11-000-218-XXX779,181825,661902,378
Child Study Teams 11-000-219-XXX939,238985,387935,544
Improvement of Instructional Services 11-000-221-XXX142,45879,466115,445
Educational Media Services - School Library 11-000-222-XXX734,272753,915701,044
Instructional Staff Training Services 11-000-223-XXX110,843108,400101,725
General Administration 11-000-230-XXX708,249663,478633,277
School Administration 11-000-240-XXX1,385,3391,383,8371,382,384
Central Svcs & Admin Info Technology 11-000-25X-XXX551,647576,241567,902
Interest Earned on Maintenance Reserve 10-60601,0001,000
Operation and Maintenance of Plant Services 11-000-26X-XXX3,662,2573,883,4803,844,012
Student Transportation Services 11-000-270-XXX913,898941,212949,956
Interest Earned on Current Expense Emergency Res 10-60701,0001,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,330,7096,884,6436,838,671
Total Support Services Expenditures 16,596,48118,559,28818,534,316
TOTAL GENERAL CURRENT EXPENSE 35,775,53537,121,45437,205,980
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400250,000
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X42,53451,813245,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,883122,266146,103
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,643,83700
TOTAL CAPITAL EXPENDITURES 1,690,254174,079642,603
Summer School:
Instruction 13-422-100-XXX31,96520,85020,850
Total Summer School 31,96520,85020,850
Adult Education - Local:
Instruction 13-602-100-XXX92400
Support Services 13-602-200-XXX17,65700
Total Adult Education - Local 18,58100
TOTAL SPECIAL SCHOOLS 50,54620,85020,850
Transfer of Funds to Charter Schools 10-000-100-56X75,22468,97572,761
OPERATING BUDGET GRAND TOTAL 37,591,55937,385,35837,942,194
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX96,54500
Federal Projects:
Title I 20-XXX-XXX-XXX258,312185,693140,407
Title II 20-XXX-XXX-XXX093,00072,384
Title III 20-XXX-XXX-XXX07,01110,712
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX491,924357,200286,940
Other Special Projects 20-XXX-XXX-XXX133,49500
Total Federal Projects 883,731642,904510,443
TOTAL GRANTS AND ENTITLEMENTS 980,276642,904510,443
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,230,0182,572,2152,613,163
TOTAL REPAYMENT OF DEBT 2,230,0182,572,2152,613,163
Total Expenditures 40,801,85340,600,47741,065,800
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 40,801,85340,600,47741,065,800

 

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 Budget1,546,016857,137756,200746,036
  Repayment of Debt14,1582880
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,653,837365,000365,000616,000
      Adult Education Programs0000
      Maintenance Reserve817,601560,684561,684562,684
      Legal Reserve369,1601,581,9421,212,7820
      Tuition Reserve1,000,0001,500,000500,0000
      Current Expense Emergency Reserve350,000350,000351,000352,000
  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 Cost16,65316,54717,44317,53317,653
Total Classroom Instruction10,71510,53010,93510,91811,006
Classroom-Salaries and Benefits10,0849,96110,41110,38910,350
Classroom-General Supplies and Textbooks469359308312377
Classroom-Purchased Services and Other163210217217279
Total Support Services2,1792,1912,3172,3842,420
Support Services-Salaries and Benefits1,9942,0272,0932,1582,178
Total Administrative Costs1,4891,4641,5481,5521,551
Administration-Salaries and Benefits1,1881,1721,2491,2561,282
Legal Costs043404040
Total Operations and Maintenance of Plant1,8241,9292,1162,1512,146
Operations & Maintenance of Plant-Salary & Ben.8791,0361,1431,1471,166
Total Food Services Costs120000
Total Extracurricular Costs420427520521523
Total Equipment Costs28201325121
Employee Benefits as a % of Salaries22.721.128.12827.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Shared Business Administrator Services with Corbin City BOE
  • Shared Superintendent, Business Administrator and Principal services
  • with Sea Isle City BOE
  • Shared Transportation with Upper Township BOE
  • Shared purchasing with City of Ocean City
  • Shared purchasing with Educational Data Services cooperative
  • Shared purchasing through the State of NJ
  • Shared purchasing through the South Jersey Technology Partnership
  • Natural Gas purchasing through cooperative with Pittsgrove BOE
  • Copy paper purchasing through cooperative with Pittsgrove BOE
  • Special Education Services with Cape May County Special Services
  • Participation in Insurance Pool with cape May and Atlantic County
  • School Districts
  • Shared transportation with Sea Isle City BOE
  • Shared purchasing through Western States Purchasing Consortium
  • Shared field usage and maintenance withthe City of Ocean City
  • Cooperative in-service education with Upper Township BOE
  • Shared facility usage with the City of Ocean City

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,640,721 (A)
Estimated Net Taxable Valuation (as of 02/26/2011)12,852,929,492 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.1684 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,253,876 (D)
Estimated Net Taxable Valuation (as of 02/26/2011)12,852,929,492 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.1887 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,640,721 (G)
Estimated Equalized Valuation (as of 10/01/2010)12,764,575,248 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1695 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,253,876 (J)
Estimated Equalized Valuation (as of 10/01/2010)12,764,575,248 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1900 (L)

 

Administrative Salaries
Employee Name: Allen Nordt 
Job TitleDirector of Facilities 
Base Annual Salary86,030 
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 Days240 
  Contracted Number of Annual Vacation Days 10 
  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
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,000 
  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: Kathleen Nelson 
Job TitleNetwork Administrator 
Base Annual Salary85,282 
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 Days240 
  Contracted Number of Annual Vacation Days 10 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,000 
  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: Kathleen Taylor 
Job TitleSuperintendent 
Base Annual Salary182,104 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4700 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances6,639 
Bonuses
Stipends4,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other953 
  Retirement Plans
Contractual Post-Employment Benefits Amount32,510 
  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: Robert Gannon 
Job TitleHead Custodian 
Base Annual Salary84,857 
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 Days240 
  Contracted Number of Annual Vacation Days 25 
  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
Bonuses8,000 
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,000 
  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: Thomas. P. Grossi 
Job TitleBusiness Administrator 
Base Annual Salary124,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4700 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/16/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances7,400 
Bonuses
Stipends13,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,971 
  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