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User Friendly Budgets
2008

CAPE MAY - CAPE MAY CO VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time495507539
Pupils on Roll Regular Shared-Time462
Pupils on Roll Reg Accr. Adult High Sch272020
spacing
Pupils on Roll - Special Full-Time152630
Pupils on Roll - Special Shared-Time12410797
Post-Secondary - Full Time656262

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 593,266 391,155
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 50,000 50,000
Withdrawal from Maint. Reserve 10-310 0 0 120,000
Revenues from Local Sources:
County Tax Levy 10-1210 5,281,804 6,527,409 7,314,862
Tuition from LEAs 10-1310 3,660,910 4,065,291 4,132,973
Non-Resident Fees 10-1350 9,000 11,936 13,490
Interest Earned on Capital Reserve Funds 10-1XXX 14,788 10,000 10,000
Other Restricted Miscellaneous Revenues 10-1XXX 323,887 325,180 346,850
Unrestricted Miscellaneous Revenues 10-1XXX 179,621 96,784 94,360
SUBTOTAL  9,470,010 11,036,600 11,912,535
Revenues from State Sources:
Special Education Aid 10-3130 374,790 374,790 0
Stabilization Aid 10-3171 17,406 17,406 0
County Vocational Education Program Aid 10-3180 982,193 982,193 0
Aid for Adult and Post-Graduate Programs 10-3191 0 29,415 0
Post-Secondary Vocational Program Aid 10-3192 42,030 42,030 0
Consolidated Aid 10-3195 137,264 137,264 0
Additional Formula Aid 10-3196 47,169 95,753 0
Other State Aids 10-3XXX 0 0 22,320
Categorical Special Education Aid 10-3132 0 0 279,135
Categorical Security Aid 10-3177 0 0 48,153
Adjustment Aid 10-3178 0 0 1,404,124
SUBTOTAL  1,600,852 1,678,851 1,753,732
Adjustment for Prior Year Encumbrances  0 302,786 0
Actual Revenues (Over)/Under Expenditures  202,045 0 0
TOTAL OPERATING BUDGET  11,272,907 13,661,503 14,227,422
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 832 1,700 500
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 0 11,803 0
Instructional Supplement Aid 20-3214 13,160 18,612 0
Other Restricted Entitlements 20-32XX 63,729 50,885 43,252
TOTAL REVENUES FROM STATE SOURCES  76,889 81,300 43,252
Revenues from Federal Sources:
Title I 20-4411-4416 56,618 50,373 42,817
I.D.E.A. Part B (Handicapped) 20-4420-4429 100,024 80,503 68,427
Vocational Education 20-4430 143,798 261,996 147,050
Adult Basic Education 20-4440 509,114 247,762 209,950
Other 20-4XXX 687,170 484,700 286,150
TOTAL REVENUES FROM FEDERAL SOURCES  1,496,724 1,125,334 754,394
TOTAL GRANTS AND ENTITLEMENTS  1,574,445 1,208,334 798,146
TOTAL REVENUES/SOURCES  12,847,352 14,869,837 15,025,568

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,722,7061,963,8302,246,367
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX100,422117,463117,615
School Sponsored Athletics 11-402-100-XXX183,548176,670184,447
Other Instructional Programs 11-4XX-100-XXX05,0005,000
Community Services Programs/Operations 11-800-330-XXX38,25516,00016,000
Support Services:
Attendance and Social Work Services 11-000-211-XXX33,45036,17037,525
Health Services 11-000-213-XXX68,88782,26480,362
Guidance 11-000-218-XXX313,008383,895350,425
Child Study Teams 11-000-219-XXX94,939155,645112,000
Improvement of Instructional Services 11-000-221-XXX200,000231,527231,857
Educational Media Services - School Library 11-000-222-XXX120,411105,681108,730
Instructional Staff Training Services 11-000-223-XXX35,45653,08551,102
General Administration 11-000-230-XXX383,974419,181422,840
School Administration 11-000-240-XXX417,346433,488462,921
Central Svcs & Admin Info Technology 11-000-25X-XXX362,920459,245469,413
Deposit to Maintenance Reserve 10-6060125,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,068,1401,281,2481,341,746
Student Transportation Services 11-000-270-XXX101,946112,100124,150
Other Support Services 11-000-290-XXX3,24600
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,071,9622,803,6213,039,115
Food Services 11-000-310-XXX10,0005,0005,000
Total Support Services Expenditures 5,285,6856,562,1506,837,186
TOTAL GENERAL CURRENT EXPENSE 9,477,82311,420,74912,001,610
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604025,0000
Interest Earned on Capital Reserve 10-604010,00010,000
Equipment 12-XXX-XXX-73X45,403161,32649,010
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,01050,00050,000
TOTAL CAPITAL EXPENDITURES 48,413246,326109,010
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX24,94623,87124,500
Support Services 13-422-200-XXX1,3689,1909,190
Total Summer School 26,31433,06133,690
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX39,09449,80043,050
Support Services 13-601-200-XXX381,294459,636470,963
Total Accredited Evening/Adult HS/Post-Grad. 420,388509,436514,013
Adult Education - Local:
Instruction 13-602-100-XXX69,99369,05475,250
Support Services 13-602-200-XXX292,816313,977338,469
Total Adult Education - Local 362,809383,031413,719
Vocational Evening - Local:
Instruction 13-629-100-XXX85,308101,734129,695
Support Services 13-629-200-XXX255,546312,546330,233
Total Vocational Evening - Local 340,854414,280459,928
TOTAL SPECIAL SCHOOLS 1,746,6711,994,4282,116,802
OPERATING BUDGET GRAND TOTAL 11,272,90713,661,50314,227,422
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8321,700500
Instructional Supplement Aid:
Instruction 20-214-100-XXX28800
Support Services 20-214-200-XXX12,87230,4150
TOTAL INSTRUCTIONAL SUPPLEMENT AID 13,16030,4150
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX63,72950,88543,252
Total State Projects 76,88981,30043,252
Federal Projects:
Title I 20-XXX-XXX-XXX56,61850,37342,817
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX100,02480,50368,427
Vocational Education 20-XXX-XXX-XXX143,798261,996147,050
Adult Basic Education 20-XXX-XXX-XXX509,114247,762209,950
Other Special Projects 20-XXX-XXX-XXX687,170484,700286,150
Total Federal Projects 1,496,7241,125,334754,394
TOTAL GRANTS AND ENTITLEMENTS 1,574,4451,208,334798,146
REPAYMENT OF DEBT
Total Expenditures 12,847,35214,869,83715,025,568

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,012,4881,007,8061,057,806666,651
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve249,073310,851295,851255,851
      Adult Education Programs0000
      Maintenance Reserve45,790195,790320,790200,790
      Legal Reserve487,989243,26600
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost14,21915,99317,04918,19018,449
Total Classroom Instruction7,5658,8759,3199,97110,514
Classroom-Salaries and Benefits6,4218,0818,2738,6979,482
Classroom-General Supplies and Textbooks877590774951777
Classroom-Purchased Services and Other268204272323256
Total Support Services1,8081,9202,2322,3602,083
Support Services-Salaries and Benefits1,5961,7852,0952,1981,945
Total Administrative Costs2,2302,3332,4902,5922,570
Administration-Salaries and Benefits1,7661,9241,9922,0672,088
Total Operations and Maintenance of Plant1,8061,8952,0412,2022,212
Operations & Maintenance of Plant-Salary & Ben.711767778848871
Total Food Services Costs2416787
Total Extracurricular Costs360545498544540
Total Equipment Costs159737524772
Employee Benefits as a % of Salaries37.631.739.839.238.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 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.