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User Friendly Budgets
2010

CAPE MAY - DENNIS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time550544534
spacing
Pupils on Roll - Special Full-Time1019585
Private School Placements434
spacing
Pupils Sent to Contracted Preschool Prog011
Pupils Sent to Other Districts-Reg Prog242214197
Pupils Sent to Other Dists-Spec Ed Prog576066
Pupils Received056
Pupils in State Facilities030

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 138,807 121,618
Revenues from Local Sources:
Local Tax Levy 10-1210 7,558,983 7,761,341 8,071,794
Tuition 10-1300 10,668 2,800 16,800
Transportation Fees from Other LEAs 10-1420-1440 31,457 25,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,229 1,500 1,200
Unrestricted Miscellaneous Revenues 10-1XXX 36,714 67,193 43,025
SUBTOTAL  7,639,051 7,857,834 8,172,819
Revenues from State Sources:
Extraordinary Aid 10-3131 25,130 16,000 25,000
Other State Aids 10-3XXX 11,464 0 0
Categorical Special Education Aid 10-3132 450,731 444,049 424,314
Equalization Aid 10-3176 1,862,911 1,492,850 1,302,130
Categorical Security Aid 10-3177 78,256 77,991 82,075
Adjustment Aid 10-3178 3,821,088 4,276,279 3,736,204
Categorical Transportation Aid 10-3121 718,342 641,936 641,643
SUBTOTAL  6,967,922 6,949,105 6,211,366
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 6,971 10,628
SUBTOTAL  0 6,971 10,628
Adjustment for Prior Year Encumbrances  0 146,425 0
Actual Revenues (Over)/Under Expenditures  18,334 0 0
TOTAL OPERATING BUDGET  14,625,307 15,099,142 14,516,431
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,153 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 174,058 138,000 131,000
TOTAL REVENUES FROM STATE SOURCES  174,058 138,000 131,000
Revenues from Federal Sources:
Title I 20-4411-4416 50,615 45,000 50,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 302,335 235,000 234,000
Other 20-4XXX 23,514 25,000 25,000
TOTAL REVENUES FROM FEDERAL SOURCES  376,464 305,000 309,000
TOTAL GRANTS AND ENTITLEMENTS  552,675 443,000 440,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 543,445 532,141 533,971
TOTAL REVENUES FROM LOCAL SOURCES  543,445 532,141 533,971
Revenues from State Sources:
Debt Service Aid Type II 40-3160 88,082 86,269 72,059
TOTAL LOCAL REPAYMENT OF DEBT  631,527 618,410 606,030
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  631,528 618,410 606,030
TOTAL REVENUES/SOURCES  15,809,510 16,160,552 15,562,461
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,809,510 16,160,552 15,562,461

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,153,5143,194,6912,827,673
Special Education 11-2XX-100-XXX1,336,0731,398,9941,376,887
Basic Skills/Remedial 11-230-100-XXX228,542242,805204,145
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,68226,38010,489
School Sponsored Athletics 11-402-100-XXX27,13928,90510,739
Community Services Programs/Operations 11-800-330-XXX1,30337,4970
Support Services:
Tuition 11-000-100-XXX4,440,8504,267,0714,285,330
Attendance and Social Work Services 11-000-211-XXX28130
Health Services 11-000-213-XXX165,801172,377176,812
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217101,300104,573113,649
Guidance 11-000-218-XXX97,139100,185103,110
Child Study Teams 11-000-219-XXX443,163492,850439,122
Improvement of Instructional Services 11-000-221-XXX131,727142,484141,351
Educational Media Services - School Library 11-000-222-XXX74,209149,123111,954
Instructional Staff Training Services 11-000-223-XXX18,14624,34925,500
General Administration 11-000-230-XXX323,884324,166328,541
School Administration 11-000-240-XXX372,539391,182286,351
Central Svcs & Admin Info Technology 11-000-25X-XXX259,825244,848248,699
Operation and Maintenance of Plant Services 11-000-26X-XXX974,004978,993935,284
Student Transportation Services 11-000-270-XXX889,411982,3951,010,418
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,559,8201,780,4491,789,674
Total Support Services Expenditures 9,851,84610,155,0589,995,795
TOTAL GENERAL CURRENT EXPENSE 14,615,09915,084,33014,425,728
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6041,2291,5001,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX0060,026
TOTAL CAPITAL EXPENDITURES 1,2291,50061,226
Transfer of Funds to Charter Schools 10-000-100-56X8,97913,31229,477
OPERATING BUDGET GRAND TOTAL 14,625,30715,099,14214,516,431
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,15300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,61315,00018,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX54,14635,80035,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX72,30357,20058,000
Nonpublic Nursing Services 20-XXX-XXX-XXX21,07620,00020,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,92010,0000
Total State Projects 174,058138,000131,000
Federal Projects:
Title I 20-XXX-XXX-XXX50,61545,00050,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX302,335235,000234,000
Other Special Projects 20-XXX-XXX-XXX23,51425,00025,000
Total Federal Projects 376,464305,000309,000
TOTAL GRANTS AND ENTITLEMENTS 552,675443,000440,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX631,528618,410606,030
TOTAL REPAYMENT OF DEBT 631,528618,410606,030
Total Expenditures 15,809,51016,160,55215,562,461
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,809,51016,160,55215,562,461

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget389,096445,682352,161256,619
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve123,483124,713126,213127,413
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve111,44851,36226,0760
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost13,20114,10414,74615,39114,750
Total Classroom Instruction8,0928,6989,0029,3498,981
Classroom-Salaries and Benefits7,6108,3048,6268,9598,631
Classroom-General Supplies and Textbooks448361323335297
Classroom-Purchased Services and Other3433535553
Total Support Services1,7881,8732,1682,2502,216
Support Services-Salaries and Benefits1,5741,6611,9111,9851,952
Total Administrative Costs1,6101,6991,7101,7781,671
Administration-Salaries and Benefits1,2411,3381,3281,3841,281
Legal Costs00273229
Total Operations and Maintenance of Plant1,5381,6201,6341,6951,678
Operations & Maintenance of Plant-Salary & Ben.679764788818774
Total Food Services Costs00000
Total Extracurricular Costs547910110542
Total Equipment Costs00000
Employee Benefits as a % of Salaries2322.623.524.827.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Joint Transportation agreement with Middle Twp for Spec Ed Students
  • Joint Transportation agreement with Lower Cape May regional for Spec Ed
  • student
  • Joint transportation agreement with Woodbine for non-public students
  • Shared Service arrangement with Middle Twp. for Bus Maintenance.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,071,794 (A)
Estimated Net Taxable Valuation (as of 03/17/2010)1,053,353,828 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7663 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,605,765 (D)
Estimated Net Taxable Valuation (as of 03/17/2010)1,053,353,828 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8170 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,071,794 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,016,512,592 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7941 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,605,765 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,016,512,592 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8466 (L)

 

Administrative Salaries
Employee Name: Frank Rizzo 
Job TitleBusiness Administrator 
Base Annual Salary99,845 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days236 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Daysna 
Benefits: 
Allowances6,900 
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 Comments 
Employee Name: George Papp 
Job TitleSuperintendent 
Base Annual Salary119,088 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days236 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Daysna 
Benefits: 
Allowances4,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,991 
  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 Comments 
Employee Name: Wallace Hartmetz 
Job Titlena 
Base Annual Salary82,309 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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 Daysna 
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 Comments