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User Friendly Budgets
2012-13

CAPE MAY - OCEAN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,7661,7911,786
spacing
Pupils on Roll - Special Full-Time283281274
Pupils on Roll - Special Shared-Time130
Private School Placements002
spacing
Pupils Sent to Other Districts-Reg Prog016
Pupils Sent to Other Dists-Spec Ed Prog899
Pupils Received863854822
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,222,946 1,901,399
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 396,718 500,000 500,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 603,282 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,289,923 21,640,721 21,640,721
Tuition 10-1300 13,959,021 13,589,673 12,535,139
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 0 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 124,836 118,596
Unrestricted Miscellaneous Revenues 10-1XXX 248,933 125,000 125,000
SUBTOTAL  35,498,877 35,483,230 34,422,456
Revenues from State Sources:
School Choice Aid 10-3116 0 0 838,440
Other State Aids 10-3XXX 5,046 0 0
Categorical Special Education Aid 10-3132 248,391 595,355 634,126
Categorical Security Aid 10-3177 0 39,537 148,887
Categorical Transportation Aid 10-3121 0 0 240,015
SUBTOTAL  253,437 634,892 1,861,468
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 18,707 28,926 25,790
SUBTOTAL  18,707 101,126 25,790
Adjustment for Prior Year Encumbrances  0 132,732 0
Actual Revenues (Over)/Under Expenditures  -2,523,733 0 0
TOTAL OPERATING BUDGET  34,247,288 38,074,926 38,711,113
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 73,196 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 243,215 230,792 173,094
Title II 20-4451-4455 94,339 89,817 67,363
Title III 20-4491-4494 16,208 4,175 3,131
Title IV 20-4471-4474 6 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 588,295 385,597 289,198
TOTAL REVENUES FROM FEDERAL SOURCES  942,063 710,381 532,786
TOTAL GRANTS AND ENTITLEMENTS  1,015,259 710,381 532,786
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8 0
Transfers from Other Funds 40-5200 36,578 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,572,195 2,613,155 2,631,863
TOTAL REVENUES FROM LOCAL SOURCES  2,572,195 2,613,155 2,631,863
TOTAL LOCAL REPAYMENT OF DEBT  2,608,773 2,613,163 2,631,863
Actual Revenues (Over)/Under Expenditures  20 0 0
TOTAL REPAYMENT OF DEBT  2,608,793 2,613,163 2,631,863
TOTAL REVENUES/SOURCES  37,871,340 41,398,470 41,875,762
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  37,871,340 41,398,470 41,875,762

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,811,63113,905,59814,088,220
Special Education 11-2XX-100-XXX2,657,2202,973,8732,917,129
Basic Skills/Remedial 11-230-100-XXX261,740264,641234,076
Bilingual Education 11-240-100-XXX159,416167,107166,783
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX208,586236,432236,247
School Sponsored Athletics 11-402-100-XXX601,385654,073657,159
Other Instructional Programs 11-4XX-100-XXX106,299311,737161,240
Alternative Education Programs - Instructional 11-423-XXX-XXX263,049328,364325,384
Support Services:
Tuition 11-000-100-XXX135,328365,244442,681
Attendance and Social Work Services 11-000-211-XXX84,38891,34792,429
Health Services 11-000-213-XXX360,296353,028277,609
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217642,061531,016611,645
Guidance 11-000-218-XXX806,708959,373843,941
Child Study Teams 11-000-219-XXX868,467878,179774,741
Improvement of Instructional Services 11-000-221-XXX59,259117,138135,936
Educational Media Services - School Library 11-000-222-XXX658,658710,529727,214
Instructional Staff Training Services 11-000-223-XXX58,030112,540126,650
General Administration 11-000-230-XXX641,088653,277674,216
School Administration 11-000-240-XXX1,325,2031,396,8991,357,894
Central Svcs & Admin Info Technology 11-000-25X-XXX533,811628,644577,304
Interest Earned on Maintenance Reserve 10-6061,0001,0001,000
Operation and Maintenance of Plant Services 11-000-26X-XXX3,393,6743,964,8703,926,435
Student Transportation Services 11-000-270-XXX876,972949,956967,019
Interest Earned on Current Expense Emergency Res 10-60701,0001,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,477,6766,773,2397,342,033
Food Services 11-000-310-XXX0050,000
Total Support Services Expenditures 15,921,61918,485,27918,927,747
TOTAL GENERAL CURRENT EXPENSE 33,991,94537,329,10437,715,985
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040250,000351,578
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X51,110255,108338,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX122,266146,103197,582
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93318,06300
TOTAL CAPITAL EXPENDITURES 191,439652,211888,160
Summer School:
Instruction 13-422-100-XXX11,74520,85020,850
Total Summer School 11,74520,85020,850
TOTAL SPECIAL SCHOOLS 11,74520,85020,850
Transfer of Funds to Charter Schools 10-000-100-56X52,15972,76186,118
OPERATING BUDGET GRAND TOTAL 34,247,28838,074,92638,711,113
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX73,19600
Federal Projects:
Title I 20-XXX-XXX-XXX243,215230,792173,094
Title II 20-XXX-XXX-XXX94,33989,81767,363
Title III 20-XXX-XXX-XXX16,2084,1753,131
Title IV 20-XXX-XXX-XXX600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX588,295385,597289,198
Total Federal Projects 942,063710,381532,786
TOTAL GRANTS AND ENTITLEMENTS 1,015,259710,381532,786
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,608,7932,613,1632,631,863
TOTAL REPAYMENT OF DEBT 2,608,7932,613,1632,631,863
Total Expenditures 37,871,34041,398,47041,875,762
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 37,853,27741,398,47041,875,762

 

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 Budget857,137700,1361,036,659689,972
  Repayment of Debt28800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve365,0001,310,0001,561,0001,913,578
      Adult Education Programs0000
      Maintenance Reserve560,684561,684562,684563,684
      Legal Reserve1,581,9422,767,4941,554,7120
      Tuition Reserve1,500,0001,000,000500,0000
      Current Expense Emergency Reserve350,000351,000352,000353,000
  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 Cost16,54716,06617,65317,42717,664
Total Classroom Instruction10,53010,23911,00610,91811,165
Classroom-Salaries and Benefits9,9619,78110,35010,29210,522
Classroom-General Supplies and Textbooks359268377350407
Classroom-Purchased Services and Other210190280276237
Total Support Services2,1912,0802,4202,2512,195
Support Services-Salaries and Benefits2,0271,9032,1782,0071,918
Total Administrative Costs1,4641,4291,5511,5691,569
Administration-Salaries and Benefits1,1721,1641,2821,2581,289
Legal Costs043454052
Total Operations and Maintenance of Plant1,9291,8492,1462,1672,175
Operations & Maintenance of Plant-Salary & Ben.1,0361,0441,1661,1451,132
Board Contribution to Food Services000024
Total Extracurricular Costs427465524515528
Total Equipment Costs2025121123164
Employee Benefits as a % of Salaries21.12327.927.730.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Shared Business Adminstrator Services with Corbin City BOE
  • Shared Transportation with Upper Twonship BOE
  • Shared Purchasing with City of Ocean City
  • Shared Purchasing with Educational Data Servives Cooperative
  • Shared Purchasing through the State of NJ
  • Shared Purchasing with South Jersey Technology Partnership
  • Natural gas purchasing through cooperative with Pittsgrove BOE
  • Copy paper purchasing though 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 field usage and maintenance with City of Ocean City
  • Cooperative in-service education with Sea Isle City BOE
  • Shared facility usage with the City of Ocean City
  • Shared Speech Therapist with Upper Township BOE
  • Electrical Purchasing through ACES Cooperative with NJSBA & NJASBO
  • Vehicle fuel purchasing through City of Ocean City
  • Shared snow removal services with City of Ocean City
  • Shared Superintendent, Business Administrator and Principal Services
  • with Sea Isle City BOE
  • Shared Child Study Team with Sea Isle City BOE
  • Shared Computer Technical support with Sea Isle City BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,640,721 (A)
Estimated Net Taxable Valuation (as of 02/13/2012)12,171,793,047 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.1778 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,272,584 (D)
Estimated Net Taxable Valuation (as of 02/13/2012)12,171,793,047 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.1994 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,640,721 (G)
Estimated Equalized Valuation (as of 10/01/2011)12,237,612,384 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.1768 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,272,584 (J)
Estimated Equalized Valuation (as of 10/01/2011)12,237,612,384 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.1983 (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 Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 TitleTechnology Manager/Network Adm 
Base Annual Salary85,282 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: KathleenTaylor 
Job TitleSuperintendent 
Base Annual Salary182,980 
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 Contract07/10/2010 
  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 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: 
Allowances6,418 
Bonuses
Stipends4,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other953 
  Retirement Plans
Contractual Post-Employment Benefits Amount32,594 
  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 Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 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 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: 
Allowances8,166 
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