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User Friendly Budgets
2012-13

CAPE MAY - UPPER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,2891,2711,257
spacing
Pupils on Roll - Special Full-Time143136113
Private School Placements578
spacing
Pupils Sent to Other Districts-Reg Prog627636589
Pupils Sent to Other Dists-Spec Ed Prog127123127
Pupils Received727864
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 189,000 789,000
Withdrawal from Maint. Reserve 10-310 0 275,000 290,000
Revenues from Local Sources:
Local Tax Levy 10-1210 22,100,328 21,928,000 22,366,560
Tuition 10-1300 773,600 607,074 543,439
Transportation Fees from Other LEAs 10-1420-1440 68,376 65,000 65,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,800
Other Restricted Miscellaneous Revenues 10-1XXX 18,355 10,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 105,466 91,000 87,417
SUBTOTAL  23,066,125 22,701,074 23,074,216
Revenues from State Sources:
Other State Aids 10-3XXX 14,616 0 0
Categorical Special Education Aid 10-3132 1,036,115 1,036,115 1,085,275
Equalization Aid 10-3176 4,526,100 4,526,100 4,273,601
Categorical Security Aid 10-3177 161,570 161,570 159,540
Adjustment Aid 10-3178 2,056,067 2,401,966 2,538,689
Categorical Transportation Aid 10-3121 1,442,687 1,442,687 1,452,379
SUBTOTAL  9,237,155 9,568,438 9,509,484
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 17,077
SUBTOTAL  0 362,891 17,077
Adjustment for Prior Year Encumbrances  0 1,001,345 0
Actual Revenues (Over)/Under Expenditures  -651,659 0 0
TOTAL OPERATING BUDGET  31,651,621 34,097,748 33,679,777
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 108,130 105,067 89,307
Title II 20-4451-4455 52,196 49,618 42,175
Title III 20-4491-4494 0 1,767 1,502
I.D.E.A. Part B (Handicapped) 20-4420-4429 879,403 563,435 478,920
TOTAL REVENUES FROM FEDERAL SOURCES  1,039,729 719,887 611,904
TOTAL GRANTS AND ENTITLEMENTS  1,039,729 719,887 611,904
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 290,743 0 0
TOTAL REVENUES FROM LOCAL SOURCES  290,743 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 128,392 0 0
TOTAL LOCAL REPAYMENT OF DEBT  419,135 0 0
Actual Revenues (Over)/Under Expenditures  1,012 0 0
TOTAL REPAYMENT OF DEBT  420,147 0 0
TOTAL REVENUES/SOURCES  33,111,497 34,817,635 34,291,681
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,111,497 34,817,635 34,291,681

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,958,3996,943,5486,999,845
Special Education 11-2XX-100-XXX1,464,6151,556,8971,591,722
Basic Skills/Remedial 11-230-100-XXX566,407618,827412,297
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,33920,65721,018
School Sponsored Athletics 11-402-100-XXX46,41049,09349,867
Before/After School Programs 11-421-XXX-XXX9,79336,30937,039
Summer School 11-422-XXX-XXX14,31548,13449,095
Support Services:
Tuition 11-000-100-XXX12,549,05712,513,85911,895,811
Attendance and Social Work Services 11-000-211-XXX17,95438,66039,904
Health Services 11-000-213-XXX217,302255,826255,887
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217485,468607,310634,877
Guidance 11-000-218-XXX219,096236,010235,241
Child Study Teams 11-000-219-XXX387,303421,220449,060
Improvement of Instructional Services 11-000-221-XXX220,477341,982312,682
Educational Media Services - School Library 11-000-222-XXX208,131232,874216,387
Instructional Staff Training Services 11-000-223-XXX3,97842,31042,100
General Administration 11-000-230-XXX552,179655,441603,792
School Administration 11-000-240-XXX737,922781,318795,196
Central Svcs & Admin Info Technology 11-000-25X-XXX471,355549,324488,683
Operation and Maintenance of Plant Services 11-000-26X-XXX1,843,8742,636,8092,331,176
Student Transportation Services 11-000-270-XXX1,511,9951,686,4991,852,313
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,940,0923,132,4863,366,987
Total Support Services Expenditures 22,366,18324,131,92823,520,096
TOTAL GENERAL CURRENT EXPENSE 31,451,46133,405,39332,680,979
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,800
Equipment 12-XXX-XXX-73X143,308313,14826,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,257301,312906,219
TOTAL CAPITAL EXPENDITURES 145,565614,460934,019
Adult Education - Local:
Instruction 13-602-100-XXX4,15512,3009,100
Support Services 13-602-200-XXX2,0004,0003,060
Total Adult Education - Local 6,15516,30012,160
TOTAL SPECIAL SCHOOLS 6,15516,30012,160
Transfer of Funds to Charter Schools 10-000-100-56X48,44061,59552,619
OPERATING BUDGET GRAND TOTAL 31,651,62134,097,74833,679,777
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX108,130105,06789,307
Title II 20-XXX-XXX-XXX52,19649,61842,175
Title III 20-XXX-XXX-XXX01,7671,502
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX879,403563,435478,920
Total Federal Projects 1,039,729719,887611,904
TOTAL GRANTS AND ENTITLEMENTS 1,039,729719,887611,904
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX420,14700
TOTAL REPAYMENT OF DEBT 420,14700
Total Expenditures 33,111,49734,817,63534,291,681
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,111,49734,817,63534,291,681

 

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 Budget684,436667,999993,548646,706
  Repayment of Debt13,97012,95800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3250,003250,003251,803
      Adult Education Programs0000
      Maintenance Reserve700,000850,000575,000285,000
      Legal Reserve646,650610,808442,1580
      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 Cost11,92712,14613,26313,65913,860
Total Classroom Instruction7,5107,6958,0328,0528,314
Classroom-Salaries and Benefits7,1236,9327,4607,4667,745
Classroom-General Supplies and Textbooks124365193187251
Classroom-Purchased Services and Other263398380399318
Total Support Services1,5851,4841,7601,8441,933
Support Services-Salaries and Benefits1,2951,2641,4031,4691,551
Total Administrative Costs1,4491,4661,6501,6631,650
Administration-Salaries and Benefits1,1371,1661,2551,2401,249
Legal Costs056648896
Total Operations and Maintenance of Plant1,3081,4231,7402,0191,873
Operations & Maintenance of Plant-Salary & Ben.673671724711778
Board Contribution to Food Services00000
Total Extracurricular Costs5461616063
Total Equipment Costs2141002022319
Employee Benefits as a % of Salaries26.925.326.725.327.3

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
  • The District participates in a host 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 District allows the
  • Recreation Department to utilize the school buildings/fields for
  • practices and games. This past school year, the Township completed
  • renovations to the buildings utilizing Township resources. The District
  • also shares services with other school districts, including, but not
  • limited to professional development workshops, bidding of electrical
  • services, and transportation for out of district placements. The bidding
  • of classroom, office and custodial supplies is accomplished through
  • Educational Data Services. The ACES and ACTS 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 physical
  • therapy and psychiatric services, as well as county-wide transportation.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,366,560 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,239,992,764 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9985 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,366,560 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,239,992,764 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9985 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,366,560 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,141,762,732 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0443 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,366,560 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,141,762,732 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0443 (L)

 

Administrative Salaries
Employee Name: Glen Stewart 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary77,316 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances6,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,975 
  Description of: 
   Buyback of Sick Days at the End of Contract$50 per day after 10 years of service 
   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: Laurie Ryan 
Job TitleBusiness Administrator 
Base Annual Salary95,271 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 16 
  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: 
Allowances3,500 
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 Do not qualify;need 12 yrs of service 
   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 Palmieri 
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 Contract 
  Ending Date of Contract 
  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: 
Allowances4,500 
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 ContractDo not qualify;need 10 yrs of service 
   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