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

User Friendly Budgets
2012-13

CAPE MAY - CAPE MAY CO SPECIAL SERV

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll - Special Full-Time239254225
Pupils on Roll - Special Shared-Time81210

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 499,425 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 730,208 0 0
Transfers from Other Funds 10-5200 0 900,000 0
Revenues from Local Sources:
County Tax Levy 10-1210 3,974,832 3,974,832 3,974,832
Tuition from LEAs 10-1310 7,118,088 6,046,218 7,774,544
Other Tuition 10-1320-1340 38,144 0 0
Non-Resident Fees 10-1350 348,211 355,000 313,500
Interest Earned on Maintenance Reserve 10-1XXX 290 290 290
Interest Earned on Capital Reserve Funds 10-1XXX 13,069 2,500 375
Unrestricted Miscellaneous Revenues 10-1XXX 105,969 47,500 46,665
SUBTOTAL  11,598,603 10,426,340 12,110,206
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 82,972 35,000 37,168
Adjustment for Prior Year Encumbrances  0 16,449 0
Actual Revenues (Over)/Under Expenditures  402,933 0 0
TOTAL OPERATING BUDGET  12,814,716 11,877,214 12,147,374
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 88,963 81,872 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 12,000 8,610 0
TOTAL REVENUES FROM STATE SOURCES  12,000 8,610 0
Revenues from Federal Sources:
Other 20-4XXX 94,480 99,702 0
TOTAL REVENUES FROM FEDERAL SOURCES  94,480 99,702 0
TOTAL GRANTS AND ENTITLEMENTS  195,443 190,184 0
TOTAL REVENUES/SOURCES  13,010,159 12,067,398 12,147,374
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,010,159 12,067,398 12,147,374

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX3,745,5653,851,9354,008,878
Other Instructional Programs 11-4XX-100-XXX1,050,192923,313922,286
Community Services Programs/Operations 11-800-330-XXX46,1936,9506,950
Support Services:
Health Services 11-000-213-XXX215,662217,520225,654
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217728,918744,486762,592
Child Study Teams 11-000-219-XXX611,372615,778635,943
Educational Media Services - School Library 11-000-222-XXX107,51384,03684,772
Instructional Staff Training Services 11-000-223-XXX13,70726,20851,703
General Administration 11-000-230-XXX346,974375,710398,108
School Administration 11-000-240-XXX436,630353,085354,002
Central Svcs & Admin Info Technology 11-000-25X-XXX339,005218,544227,758
Interest Earned on Maintenance Reserve 10-606290290290
Operation and Maintenance of Plant Services 11-000-26X-XXX1,809,1571,819,1591,838,881
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,522,1842,629,0742,629,182
Food Services 11-000-310-XXX107,70100
Total Support Services Expenditures 7,238,8237,083,6007,208,595
TOTAL GENERAL CURRENT EXPENSE 12,081,06311,866,08812,146,999
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6048,7252,500375
Equipment 12-XXX-XXX-73X76,9288,6260
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931648,00000
TOTAL CAPITAL EXPENDITURES 733,65311,126375
OPERATING BUDGET GRAND TOTAL 12,814,71611,877,21412,147,374
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX88,96381,8720
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX12,0008,6100
Total State Projects 12,0008,6100
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX94,48099,7020
Total Federal Projects 94,48099,7020
TOTAL GRANTS AND ENTITLEMENTS 195,443190,1840
Total Expenditures 13,010,15912,067,39812,147,374
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,010,15912,067,39812,147,374

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget1,938,2291,557,2311,057,8061,057,806
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve750,00132,86235,36235,737
      Adult Education Programs0000
      Maintenance Reserve29,29029,58029,87030,160
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost47,58152,62656,46745,63852,812
Total Classroom Instruction25,38927,53030,42724,63828,513
Classroom-Salaries and Benefits24,70326,82229,52223,85527,371
Classroom-General Supplies and Textbooks297274317267431
Classroom-Purchased Services and Other388435588517711
Total Support Services8,8279,60910,7118,65010,111
Support Services-Salaries and Benefits8,5129,30610,2338,2059,503
Total Administrative Costs5,7226,2525,7724,6635,416
Administration-Salaries and Benefits4,9755,5024,8003,8784,473
Legal Costs029756271
Total Operations and Maintenance of Plant7,6168,5609,5127,6508,730
Operations & Maintenance of Plant-Salary & Ben.2,3982,7433,0762,4852,845
Board Contribution to Food Services0469000
Total Extracurricular Costs00000
Total Equipment Costs1813350330
Employee Benefits as a % of Salaries29.532.935.635.734.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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, grounds maintenance.
  • Provide transportation to districts through jointures.
  • Provide itinerent services to districts as needed.
  • Join in cooperative bids for electrical services.
  • Provided Food Services Director through an interlocal agreement.
  • Participate in the ACES program for purchasing electric and gas.
  • Participate in a joint insurance fund for district insurance.

 

Administrative Salaries
Employee Name: Barbara J. Makoski 
Job TitleSuperintendent 
Base Annual Salary152,202 
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 Salary97,710 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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