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User Friendly Budgets
2011-2012

CAPE MAY - WEST CAPE MAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time323832
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Pupils on Roll - Special Full-Time426
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Pupils Sent to Other Dists-Spec Ed Prog221
Pupils Received075

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 138,347 37,583
Revenues from Local Sources:
Local Tax Levy 10-1210 847,561 838,582 855,354
Tuition 10-1300 25,000 15,750 16,000
Interest Earned on Capital Reserve Funds 10-1XXX 10 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 20,084 2,000 2,000
SUBTOTAL  892,655 856,342 873,364
Revenues from State Sources:
Categorical Special Education Aid 10-3132 13,157 16,446 16,446
Categorical Security Aid 10-3177 2,148 3,918 3,918
Adjustment Aid 10-3178 117,812 103,221 114,483
Categorical Transportation Aid 10-3121 8,461 5,668 5,668
SUBTOTAL  141,578 129,253 140,515
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 6,148
SUBTOTAL  0 0 6,148
Actual Revenues (Over)/Under Expenditures  -153,928 0 0
TOTAL OPERATING BUDGET  880,305 1,123,942 1,057,610
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 650 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 11,664 12,294 12,294
Other 20-4XXX 24,129 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  35,793 12,294 12,294
TOTAL GRANTS AND ENTITLEMENTS  36,443 12,294 12,294
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 307 307
Transfers from Other Funds 40-5200 307 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 45,568 48,483 50,100
TOTAL REVENUES FROM LOCAL SOURCES  45,568 48,483 50,100
Revenues from State Sources:
Debt Service Aid Type II 40-3160 30,207 24,854 25,678
TOTAL LOCAL REPAYMENT OF DEBT  76,082 73,644 76,085
TOTAL REPAYMENT OF DEBT  76,082 73,644 76,085
TOTAL REVENUES/SOURCES  992,830 1,209,880 1,145,989
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  992,830 1,209,880 1,145,989

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX418,752434,026443,036
Special Education 11-2XX-100-XXX50,71558,01061,384
Basic Skills/Remedial 11-230-100-XXX022,6930
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX0364364
Support Services:
Tuition 11-000-100-XXX47,88454,86154,275
Attendance and Social Work Services 11-000-211-XXX14,49716,89620,928
Health Services 11-000-213-XXX9,31211,5879,175
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21712,28431,21213,000
Guidance 11-000-218-XXX712,1852,185
Child Study Teams 11-000-219-XXX26,29957,74943,535
Improvement of Instructional Services 11-000-221-XXX15,37515,12414,283
Educational Media Services - School Library 11-000-222-XXX18,84726,58726,755
Instructional Staff Training Services 11-000-223-XXX10,05324,76738,500
General Administration 11-000-230-XXX30,06336,36252,490
Central Svcs & Admin Info Technology 11-000-25X-XXX19,85536,8195,575
Operation and Maintenance of Plant Services 11-000-26X-XXX94,830145,300131,774
Student Transportation Services 11-000-270-XXX7,39817,42517,607
Personal Services - Employee Benefits 11-XXX-XXX-2XX85,456111,965102,734
Food Services 11-000-310-XXX11,08000
Total Support Services Expenditures 403,304588,839532,816
TOTAL GENERAL CURRENT EXPENSE 872,7711,103,9321,037,600
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Facilities Acquisition and Construction Services 12-000-4XX-XXX7,22720,00020,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93330700
TOTAL CAPITAL EXPENDITURES 7,53420,01020,010
OPERATING BUDGET GRAND TOTAL 880,3051,123,9421,057,610
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX65000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX11,66412,29412,294
Other Special Projects 20-XXX-XXX-XXX24,12900
Total Federal Projects 35,79312,29412,294
TOTAL GRANTS AND ENTITLEMENTS 36,44312,29412,294
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX073,64476,085
Additional State School Building Aid-Ch.177 40-702-510-XXX76,08200
Total Additional State School Building Aid 76,08200
TOTAL REPAYMENT OF DEBT 76,08273,64476,085
Total Expenditures 992,8301,209,8801,145,989
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93330700
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 992,5231,209,8801,145,989

 

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 Budget287,150250,000250,000218,792
  Repayment of Debt3073073070
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,431127,134127,144127,154
      Adult Education Programs0000
      Maintenance Reserve060,00060,00060,000
      Legal Reserve138,347144,7226,3750
      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 Cost21,26021,99230,12025,79125,414
Total Classroom Instruction14,40814,83218,28015,57815,860
Classroom-Salaries and Benefits13,66314,14217,12914,59014,981
Classroom-General Supplies and Textbooks582545958824707
Classroom-Purchased Services and Other163144193164173
Total Support Services2,5882,9246,3214,6924,505
Support Services-Salaries and Benefits1,1341,5792,2041,5102,007
Total Administrative Costs1,3991,3571,3161,8481,528
Administration-Salaries and Benefits76241307120
Legal Costs001058994
Total Operations and Maintenance of Plant2,6162,5824,1933,6633,511
Operations & Maintenance of Plant-Salary & Ben.8049461,3791,1721,173
Total Food Services Costs249298000
Total Extracurricular Costs1011910
Total Equipment Costs00000
Employee Benefits as a % of Salaries14.315.618.918.417.5

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
  • Lower Township - transportation; food services
  • Lower Cape May Regional - transportation; guidance services
  • ACES (Electricity and Gas consortium)
  • CMCSSSD - transportation; special education services; Child Study Team
  • JIF - joint insurance fund for all lines of coverage
  • CMC Voc Tech - Internet services

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy855,354 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)515,688,263 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.1659 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy902,422 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)515,688,263 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.1750 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy855,354 (G)
Estimated Equalized Valuation (as of 10/01/2010)488,586,496 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1751 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy902,422 (J)
Estimated Equalized Valuation (as of 10/01/2010)488,586,496 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1847 (L)