>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>UPPER TWP

User Friendly Budgets
2011-2012

CAPE MAY - UPPER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,3241,2891,262
spacing
Pupils on Roll - Special Full-Time144143135
Pupils on Roll - Special Shared-Time100
Private School Placements556
spacing
Pupils Sent to Other Districts-Reg Prog658627601
Pupils Sent to Other Dists-Spec Ed Prog141127135
Pupils Received787271
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 490,082 189,000
Withdrawal from Maint. Reserve 10-310 0 50,000 275,000
Revenues from Local Sources:
Local Tax Levy 10-1210 21,683,008 22,100,328 21,928,000
Tuition 10-1300 899,564 695,361 607,074
Transportation Fees from Other LEAs 10-1420-1440 100,644 101,000 65,000
Other Restricted Miscellaneous Revenues 10-1XXX 27,197 33,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 305,099 107,918 91,000
SUBTOTAL  23,015,512 23,037,607 22,701,074
Revenues from State Sources:
Other State Aids 10-3XXX 12,993 0 0
Categorical Special Education Aid 10-3132 1,095,322 1,036,115 1,036,115
Equalization Aid 10-3176 4,675,824 4,526,100 4,526,100
Categorical Security Aid 10-3177 159,104 161,570 161,570
Adjustment Aid 10-3178 1,917,767 2,056,067 2,401,966
Categorical Transportation Aid 10-3121 1,509,994 1,442,687 1,442,687
SUBTOTAL  9,371,004 9,222,539 9,568,438
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 997,846 0 0
Equalization Aid - ARRA GSF 17-4521 38,628 0 0
Education Jobs Fund 18-4522 0 0 362,891
SUBTOTAL  1,036,474 0 362,891
Adjustment for Prior Year Encumbrances  0 697,407 0
Actual Revenues (Over)/Under Expenditures  -454,937 0 0
TOTAL OPERATING BUDGET  32,968,053 33,497,635 33,096,403
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 115,670 102,568 87,183
I.D.E.A. Part B (Handicapped) 20-4420-4429 763,710 561,416 477,204
Other 20-4XXX 26,804 56,254 47,816
TOTAL REVENUES FROM FEDERAL SOURCES  906,184 720,238 612,203
TOTAL GRANTS AND ENTITLEMENTS  907,184 720,238 612,203
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,012 0
Revenues from Local Sources:
Local Tax Levy 40-1210 278,902 290,743 0
TOTAL REVENUES FROM LOCAL SOURCES  278,902 290,743 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 149,565 128,392 0
TOTAL LOCAL REPAYMENT OF DEBT  428,467 420,147 0
Actual Revenues (Over)/Under Expenditures  -12,445 0 0
TOTAL REPAYMENT OF DEBT  416,022 420,147 0
TOTAL REVENUES/SOURCES  34,291,259 34,638,020 33,708,606
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,291,259 34,638,020 33,708,606

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,579,4927,144,7566,819,168
Special Education 11-2XX-100-XXX1,522,1931,450,2801,500,951
Basic Skills/Remedial 11-230-100-XXX720,151601,784602,481
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,75920,64320,657
School Sponsored Athletics 11-402-100-XXX39,52148,98249,093
Before/After School Programs 11-421-XXX-XXX13,96426,90536,309
Summer School 11-422-XXX-XXX054,58748,134
Support Services:
Tuition 11-000-100-XXX13,502,29412,751,29212,515,359
Attendance and Social Work Services 11-000-211-XXX23,09123,02621,146
Health Services 11-000-213-XXX210,805217,188250,965
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217544,256592,652546,944
Guidance 11-000-218-XXX219,657224,611230,981
Child Study Teams 11-000-219-XXX397,982398,428411,155
Improvement of Instructional Services 11-000-221-XXX310,779315,452316,841
Educational Media Services - School Library 11-000-222-XXX214,433219,236221,422
Instructional Staff Training Services 11-000-223-XXX9,31333,38042,100
General Administration 11-000-230-XXX556,205723,119651,743
School Administration 11-000-240-XXX712,775777,350775,356
Central Svcs & Admin Info Technology 11-000-25X-XXX509,834519,812504,504
Operation and Maintenance of Plant Services 11-000-26X-XXX1,715,6482,180,9442,213,127
Student Transportation Services 11-000-270-XXX1,496,4901,714,4821,685,479
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,236,7163,258,4033,225,281
Total Support Services Expenditures 23,660,27823,949,37523,612,403
TOTAL GENERAL CURRENT EXPENSE 32,560,35833,297,31232,689,196
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X315,747120,32628,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX02,257301,312
TOTAL CAPITAL EXPENDITURES 315,747122,583329,312
Summer School:
Instruction 13-422-100-XXX9,20000
Total Summer School 9,20000
Adult Education - Local:
Instruction 13-602-100-XXX10,07423,00013,300
Support Services 13-602-200-XXX8,0006,3003,000
Total Adult Education - Local 18,07429,30016,300
TOTAL SPECIAL SCHOOLS 27,27429,30016,300
Transfer of Funds to Charter Schools 10-000-100-56X64,67448,44061,595
OPERATING BUDGET GRAND TOTAL 32,968,05333,497,63533,096,403
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX115,670102,56887,183
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX763,710561,416477,204
Other Special Projects 20-XXX-XXX-XXX26,80456,25447,816
Total Federal Projects 906,184720,238612,203
TOTAL GRANTS AND ENTITLEMENTS 907,184720,238612,203
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX416,022420,1470
TOTAL REPAYMENT OF DEBT 416,022420,1470
Total Expenditures 34,291,25934,638,02033,708,606
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,291,25934,638,02033,708,606

 

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 Budget928,058684,436676,354656,004
  Repayment of Debt1,52513,97000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve3333
      Adult Education Programs0000
      Maintenance Reserve450,000700,000650,000375,000
      Legal Reserve851,504646,650168,6500
      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 Cost11,39311,24912,94013,16013,263
Total Classroom Instruction7,2477,5107,9758,0318,032
Classroom-Salaries and Benefits6,7677,1237,4607,2147,460
Classroom-General Supplies and Textbooks263124156394193
Classroom-Purchased Services and Other217263358423380
Total Support Services1,4431,5851,7031,7041,760
Support Services-Salaries and Benefits1,2591,2951,3481,3491,403
Total Administrative Costs1,3141,4491,6051,6691,650
Administration-Salaries and Benefits1,0451,1371,2371,1981,255
Legal Costs056607988
Total Operations and Maintenance of Plant1,3051,3081,5741,6751,740
Operations & Maintenance of Plant-Salary & Ben.630673734705724
Total Food Services Costs120000
Total Extracurricular Costs5654605961
Total Equipment Costs3221408420
Employee Benefits as a % of Salaries23.526.927.427.326.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The Upper Township School District participates in a multitude of shared
  • services that allow the district to realize substantial cost savings.
  • Through a shared services agreement, the district is able to utilize the
  • Township's services for snow removal and grounds keeping and in return
  • the Township maintains the district's fields. The district also allows
  • the Township Recreation Department to utilize the school buildings for
  • practices and games. The district also shares services with other
  • districts including, but not limited to professional development
  • workshops, bidding of electrical services, and transportation for out of
  • district placements. The district receives one special eduction tuition
  • student from a neighboring district. The bidding of school and office
  • supplies is accomplished through Educational Data Services. Additionally
  • custodial supplies are purchased through a cooperative with other
  • districts. The ACES and ACT programs are used for the bidding and
  • purchase of utilities and telephone services respectively. The district
  • also partners with other school districts and municipalities to receive
  • discounted pricing for gasoline and diesel fuel, library services,
  • technology services, telecommunications, and insurance. Through the
  • Educational Services Unit, the district is able to receive PT and
  • psychiatric services, as well as county-wide transportation.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,928,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,244,998,592 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.9767 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,928,000 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,244,998,592 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9767 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,928,000 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,184,244,785 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0039 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,928,000 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,184,244,785 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0039 (L)

 

Administrative Salaries
Employee Name: Laurie A. Ryan 
Job TitleBusiness Administrator 
Base Annual Salary93,403 
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 Days260 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Vincent J. Palmieri, Jr. 
Job TitleSuperintendent 
Base Annual Salary137,343 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2007 
  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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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