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User Friendly Budgets
2012-13

CAPE MAY - LOWER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,4971,5221,522
spacing
Pupils on Roll - Special Full-Time337319319
spacing
Pupils Sent to Other Districts-Reg Prog120
Pupils Sent to Other Dists-Spec Ed Prog192526
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 523,150 771,286
Withdrawal from Maint. Reserve 10-310 0 64,870 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,371,889 14,659,327 14,952,514
Tuition 10-1300 35,869 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 82,233 168,851 77,000
SUBTOTAL  14,489,991 14,828,178 15,029,514
Revenues from State Sources:
School Choice Aid 10-3116 551,060 597,760 605,989
Other State Aids 10-3XXX 2,088 0 0
Categorical Special Education Aid 10-3132 825,603 825,603 873,263
Equalization Aid 10-3176 5,229,911 5,229,911 5,077,338
Categorical Security Aid 10-3177 442,635 442,635 438,482
Adjustment Aid 10-3178 1,421,138 1,684,777 2,180,270
Categorical Transportation Aid 10-3121 756,830 756,830 768,525
SUBTOTAL  9,229,265 9,537,516 9,943,867
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 78,606 47,745 47,745
SUBTOTAL  78,606 408,123 47,745
Adjustment for Prior Year Encumbrances  0 6,187 0
Actual Revenues (Over)/Under Expenditures  45,445 0 0
TOTAL OPERATING BUDGET  23,843,307 25,368,024 25,792,412
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 395,604 343,656 362,408
TOTAL REVENUES FROM STATE SOURCES  395,604 343,656 362,408
Revenues from Federal Sources:
Title I 20-4411-4416 330,805 379,922 322,934
Title II 20-4451-4455 128,042 116,213 98,781
Title III 20-4491-4494 11,803 12,624 10,731
I.D.E.A. Part B (Handicapped) 20-4420-4429 486,207 482,714 410,307
Other 20-4XXX 26,925 26,722 22,714
TOTAL REVENUES FROM FEDERAL SOURCES  983,782 1,018,195 865,467
TOTAL GRANTS AND ENTITLEMENTS  1,379,386 1,361,851 1,227,875
TOTAL REVENUES/SOURCES  25,222,693 26,729,875 27,020,287
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,222,693 26,729,875 27,020,287

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,312,3368,755,6058,895,208
Special Education 11-2XX-100-XXX1,993,9762,149,1672,145,066
Bilingual Education 11-240-100-XXX84,52994,87898,673
Before/After School Programs 11-421-XXX-XXX29700
Support Services:
Tuition 11-000-100-XXX331,532404,352441,419
Attendance and Social Work Services 11-000-211-XXX37,53337,60238,320
Health Services 11-000-213-XXX404,734436,850449,200
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217373,415402,682413,532
Guidance 11-000-218-XXX313,514337,344349,843
Child Study Teams 11-000-219-XXX839,8101,030,5841,060,020
Improvement of Instructional Services 11-000-221-XXX39,70049,597116,663
Educational Media Services - School Library 11-000-222-XXX498,542513,473527,187
Instructional Staff Training Services 11-000-223-XXX88,181115,308177,282
General Administration 11-000-230-XXX244,277457,432447,432
School Administration 11-000-240-XXX832,478915,996894,460
Central Svcs & Admin Info Technology 11-000-25X-XXX351,603376,144376,144
Operation and Maintenance of Plant Services 11-000-26X-XXX2,334,8582,518,0432,476,117
Student Transportation Services 11-000-270-XXX1,153,7591,314,0641,317,701
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,572,0395,458,9035,568,145
Total Support Services Expenditures 13,415,97514,368,37414,653,465
TOTAL GENERAL CURRENT EXPENSE 23,807,11325,368,02425,792,412
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X36,19400
TOTAL CAPITAL EXPENDITURES 36,19400
OPERATING BUDGET GRAND TOTAL 23,843,30725,368,02425,792,412
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX288,538248,073257,997
Support Services 20-218-200-XXX107,06695,583104,411
TOTAL PRESCHOOL EDUCATION AID 395,604343,656362,408
Other State Projects:
Total State Projects 395,604343,656362,408
Federal Projects:
Title I 20-XXX-XXX-XXX330,805379,922322,934
Title II 20-XXX-XXX-XXX128,042116,21398,781
Title III 20-XXX-XXX-XXX11,80312,62410,731
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX486,207482,714410,307
Other Special Projects 20-XXX-XXX-XXX26,92526,72222,714
Total Federal Projects 983,7821,018,195865,467
TOTAL GRANTS AND ENTITLEMENTS 1,379,3861,361,8511,227,875
Total Expenditures 25,222,69326,729,87527,020,287
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,222,69326,729,87527,020,287

 

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 Budget700,728678,954677,722414,084
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1,292,2461,292,2461,292,2461,292,246
      Legal Reserve837,288830,798507,6480
      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 Cost12,11612,29513,10213,03313,251
Total Classroom Instruction7,2527,7468,0688,0218,139
Classroom-Salaries and Benefits6,9847,4257,7927,7447,870
Classroom-General Supplies and Textbooks192243197196198
Classroom-Purchased Services and Other7778808271
Total Support Services2,0131,8962,0972,0772,211
Support Services-Salaries and Benefits1,8171,7371,8621,8431,914
Total Administrative Costs1,0461,0151,1881,2031,187
Administration-Salaries and Benefits9389141,0071,0251,026
Legal Costs01381717
Total Operations and Maintenance of Plant1,5781,4841,5931,5771,558
Operations & Maintenance of Plant-Salary & Ben.950834860847862
Board Contribution to Food Services900000
Total Extracurricular Costs00000
Total Equipment Costs1720000
Employee Benefits as a % of Salaries32.23632.832.832.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Grass Cutting to Lower Township
  • Snow Removal/Grass cutting from Lower Township
  • Resource Officer from Lower Township
  • Web Design and support from LCMR School District
  • Technical Assistance for Food Service Program to LCMR School District
  • Food Service to West Cape May School District
  • Inservice Participation to Cape May and West Cape May School Districts

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,805,921 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)4,090,589,040 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3620 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,805,921 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)4,090,589,040 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3620 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,805,921 (G)
Estimated Equalized Valuation (as of 10/01/2011)4,017,577,552 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3685 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,805,921 (J)
Estimated Equalized Valuation (as of 10/01/2011)4,017,577,552 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3685 (L)

 

Administrative Salaries
Employee Name: FRED FALA 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings and Grounds 
Base Annual Salary91,478 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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
Bonuses9,164 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount21,606 
  Description of: 
   Buyback of Sick Days at the End of ContractEstimated 
   Buyback of Vacation Days at the End of ContractEstimated 
   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 CashPROHIBITED BY IRS 
   Annual Option to Buy Back Vacation Time in CashPROHIBITED BY IRS 
   Annual Option to Buy Back Personal Time in CashPROHIBITED BY IRS 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: GEORGE DROZDOWSKI 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary149,799 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount28,827 
  Description of: 
   Buyback of Sick Days at the End of ContractCAPPED BY LAW 
   Buyback of Vacation Days at the End of ContractEstimated 
   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 CashPROHIBITED BY IRS 
   Annual Option to Buy Back Vacation Time in CashPROHIBITED BY IRS 
   Annual Option to Buy Back Personal Time in CashPROHIBITED BY IRS 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: JOSEPH CIRRINICIONE 
Job TitleSuperintendent Interim 
Base Annual Salary65,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2011 
  Ending Date of Contract10/31/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances1,020 
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 ContractNo Sick Time 
   Buyback of Vacation Days at the End of ContractNo Buy Back Vacation Time 
   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 HEALY 
Job TitlePayroll 
Base Annual Salary67,401 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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
Bonuses8,031 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount26,280 
  Description of: 
   Buyback of Sick Days at the End of ContractEstimated 
   Buyback of Vacation Days at the End of ContractVacation Time not carried over 
   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 CashPROHIBITED BY IRS 
   Annual Option to Buy Back Vacation Time in CashPROHIBITED BY IRS 
   Annual Option to Buy Back Personal Time in CashPROHIBITED BY IRS 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: LEESA CARLIN 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Services 
Base Annual Salary108,937 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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 Amount16,385 
  Description of: 
   Buyback of Sick Days at the End of ContractEstimated 
   Buyback of Vacation Days at the End of ContractEstimated 
   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 CashPROHIBITED BY IRS 
   Annual Option to Buy Back Vacation Time in CashPROHIBITED BY IRS 
   Annual Option to Buy Back Personal Time in CashPROHIBITED BY IRS 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: MARTHA POLILLO 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation 
Base Annual Salary73,182 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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
Bonuses20,462 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount25,552 
  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 CashPROHIBITED BY IRS 
   Annual Option to Buy Back Vacation Time in CashPROHIBITED BY IRS 
   Annual Option to Buy Back Personal Time in CashPROHIBITED BY IRS 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: ROBERT MORRIS 
Job TitleCoordinator/Dir./Mgr./Supvr. Food Services 
Base Annual Salary88,003 
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 Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 13 
  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 Amount10,100 
  Description of: 
   Buyback of Sick Days at the End of ContractEstimated 
   Buyback of Vacation Days at the End of ContractNo Vacation 
   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 CashPROHIBITED BY IRS 
   Annual Option to Buy Back Vacation Time in CashPROHIBITED BY IRS 
   Annual Option to Buy Back Personal Time in CashPROHIBITED BY IRS 
   All Other In-Kind or Other Remuneration 
Additional Comments