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User Friendly Budgets
2012-13

CAPE MAY - WEST CAPE MAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time384866
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Pupils on Roll - Special Full-Time2810
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog220
Pupils Received722

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 37,583 55,793
Revenues from Local Sources:
Local Tax Levy 10-1210 838,582 855,354 809,987
Tuition 10-1300 20,480 16,000 3,200
Interest Earned on Capital Reserve Funds 10-1XXX 216 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 38,860 2,000 913
SUBTOTAL  898,138 873,364 814,110
Revenues from State Sources:
School Choice Aid 10-3116 0 0 272,182
Other State Aids 10-3XXX 314 0 0
Categorical Special Education Aid 10-3132 16,446 16,446 20,133
Categorical Security Aid 10-3177 3,918 3,918 5,246
Adjustment Aid 10-3178 103,221 114,483 0
Categorical Transportation Aid 10-3121 5,668 5,668 6,465
SUBTOTAL  129,567 140,515 304,026
Revenues from Federal Sources:
SUBTOTAL  0 6,148 6,341
Adjustment for Prior Year Encumbrances  0 20,643 0
Actual Revenues (Over)/Under Expenditures  -53,051 0 0
TOTAL OPERATING BUDGET  974,654 1,078,253 1,180,270
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 442 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 12,969 12,294 12,294
Other 20-4XXX 17,421 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  30,390 12,294 12,294
TOTAL GRANTS AND ENTITLEMENTS  30,832 12,294 12,294
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 48,483 50,407 48,631
TOTAL REVENUES FROM LOCAL SOURCES  48,483 50,407 48,631
Revenues from State Sources:
Debt Service Aid Type II 40-3160 24,854 25,678 24,772
TOTAL LOCAL REPAYMENT OF DEBT  73,337 76,085 73,403
Actual Revenues (Over)/Under Expenditures  307 0 0
TOTAL REPAYMENT OF DEBT  73,644 76,085 73,403
TOTAL REVENUES/SOURCES  1,079,130 1,166,632 1,265,967
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,079,130 1,166,632 1,265,967

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX447,546463,679425,205
Special Education 11-2XX-100-XXX47,33961,38469,990
Basic Skills/Remedial 11-230-100-XXX008,175
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX600364400
Support Services:
Tuition 11-000-100-XXX59,01854,27533,701
Attendance and Social Work Services 11-000-211-XXX11,89920,92818,218
Health Services 11-000-213-XXX11,8319,1759,357
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21711,67013,00013,260
Guidance 11-000-218-XXX5772,1852,230
Child Study Teams 11-000-219-XXX35,01743,53549,328
Improvement of Instructional Services 11-000-221-XXX14,24014,28316,600
Educational Media Services - School Library 11-000-222-XXX15,50826,75530,530
Instructional Staff Training Services 11-000-223-XXX11,61538,50055,770
General Administration 11-000-230-XXX33,32352,49053,380
Central Svcs & Admin Info Technology 11-000-25X-XXX22,4405,57523,678
Operation and Maintenance of Plant Services 11-000-26X-XXX115,943131,774133,243
Student Transportation Services 11-000-270-XXX15,62317,60718,230
Personal Services - Employee Benefits 11-XXX-XXX-2XX100,465102,734111,920
Total Support Services Expenditures 459,169532,816569,445
TOTAL GENERAL CURRENT EXPENSE 954,6541,058,2431,073,215
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X0040,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX20,00020,00067,045
TOTAL CAPITAL EXPENDITURES 20,00020,010107,055
OPERATING BUDGET GRAND TOTAL 974,6541,078,2531,180,270
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX44200
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX12,96912,29412,294
Other Special Projects 20-XXX-XXX-XXX17,42100
Total Federal Projects 30,39012,29412,294
TOTAL GRANTS AND ENTITLEMENTS 30,83212,29412,294
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX73,64476,08573,403
TOTAL REPAYMENT OF DEBT 73,64476,08573,403
Total Expenditures 1,079,1301,166,6321,265,967
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,079,1301,166,6321,265,967

 

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 Budget250,000281,522256,776250,000
  Repayment of Debt307000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve127,134157,350157,360157,370
      Adult Education Programs0000
      Maintenance Reserve60,00070,00070,00070,000
      Legal Reserve144,72255,39249,0170
      Tuition Reserve0000
      Current Expense Emergency Reserve050,00050,00050,000
  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 Cost21,99220,95325,41417,61413,438
Total Classroom Instruction14,83213,96515,86011,1318,013
Classroom-Salaries and Benefits14,14213,22014,98110,1657,549
Classroom-General Supplies and Textbooks545601707848376
Classroom-Purchased Services and Other14414417311788
Total Support Services2,9242,7704,5053,0572,614
Support Services-Salaries and Benefits1,5791,4472,0071,3621,082
Total Administrative Costs1,3571,3741,5281,0371,024
Administration-Salaries and Benefits41370600247
Legal Costs00696449
Total Operations and Maintenance of Plant2,5822,8303,5112,3831,781
Operations & Maintenance of Plant-Salary & Ben.9461,0621,174796682
Board Contribution to Food Services2980000
Total Extracurricular Costs0141075
Total Equipment Costs0000526
Employee Benefits as a % of Salaries15.61717.517.518.2

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
  • Lower Township Elementary - transportation; food service
  • Lower Cape May Regional - transportation; guidance services
  • ACES (electricity / natural gas consortium)
  • CMCSSSD - transportation; special education services; child study team
  • NJSBAIG - joint insurance fund for all lines of coverage
  • CMC Voc Tech - Internet hosting services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy809,987 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)448,315,357 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.1807 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy858,618 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)448,315,357 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.1915 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy809,987 (G)
Estimated Equalized Valuation (as of 10/01/2011)491,767,700 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.1647 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy858,618 (J)
Estimated Equalized Valuation (as of 10/01/2011)491,767,700 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.1746 (L)

 

Administrative Salaries
Employee Name: DR ALFRED SAVIO 
Job TitleBusiness Administrator 
Base Annual Salary21,420 
Full Time Equivalents (FTE)0.2 
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 Days 52 
  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: 
Allowances
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 
   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 CommentsPART-TIME EMPLOYEE - NO BENEFITS 
Employee Name: DR DOMINICK A POTENA 
Job TitleSuperintendent 
Base Annual Salary35,100 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days 78 
  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: 
Allowances
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 
   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 CommentsINTERIM EMPLOYEE - NO BENEFITS