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User Friendly Budgets
2010

CAPE MAY - LOWER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5441,5521,577
spacing
Pupils on Roll - Special Full-Time330345346
Private School Placements020
spacing
Pupils Sent to Other Dists-Spec Ed Prog212124
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,748,054 714,138
Withdrawal from Maint. Reserve 10-310 0 0 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 13,899,088 13,899,088 14,371,889
Tuition 10-1300 26,299 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 100,605 114,542 103,790
SUBTOTAL  14,025,992 14,013,630 14,475,679
Revenues from State Sources:
School Choice Aid 10-3116 0 550,260 551,060
Other State Aids 10-3XXX 556,625 0 0
Categorical Special Education Aid 10-3132 779,896 822,314 825,603
Equalization Aid 10-3176 4,008,251 4,042,737 5,229,911
Categorical Security Aid 10-3177 379,780 405,761 442,635
Adjustment Aid 10-3178 4,066,106 3,097,228 1,421,138
Categorical Transportation Aid 10-3121 616,970 729,349 756,830
SUBTOTAL  10,407,628 9,647,649 9,227,177
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 24,890 58,399 52,109
Equalization Aid - ARRA ESF 16-4520 0 862,742 0
Equalization Aid - ARRA GSF 17-4521 0 33,398 0
SUBTOTAL  24,890 954,539 52,109
Adjustment for Prior Year Encumbrances  0 6,592 0
Actual Revenues (Over)/Under Expenditures  -875,341 0 0
TOTAL OPERATING BUDGET  23,583,169 26,370,464 24,769,103
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,000 997 0
Revenues from State Sources:
Preschool Education Aid 20-3218 340,330 347,652 395,604
TOTAL REVENUES FROM STATE SOURCES  340,330 347,652 395,604
Revenues from Federal Sources:
Title I 20-4411-4416 349,083 308,055 261,847
Title II 20-4451-4455 0 0 108,614
Title III 20-4491-4494 0 0 9,558
Title IV 20-4471-4474 0 0 5,018
I.D.E.A. Part B (Handicapped) 20-4420-4429 472,412 477,583 405,946
Other 20-4XXX 177,183 851,588 22,247
TOTAL REVENUES FROM FEDERAL SOURCES  998,678 1,637,226 813,230
TOTAL GRANTS AND ENTITLEMENTS  1,341,008 1,985,875 1,208,834
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 94 0
Revenues from Local Sources:
Local Tax Levy 40-1210 470,775 472,801 0
TOTAL REVENUES FROM LOCAL SOURCES  470,775 472,801 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 218,314 218,491 0
TOTAL LOCAL REPAYMENT OF DEBT  689,089 691,386 0
Actual Revenues (Over)/Under Expenditures  1,738 0 0
TOTAL REPAYMENT OF DEBT  690,827 691,386 0
TOTAL REVENUES/SOURCES  25,615,004 29,047,725 25,977,937
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,615,004 29,047,725 25,977,937

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,093,5558,870,8868,675,720
Special Education 11-2XX-100-XXX2,022,2442,091,0102,130,656
Bilingual Education 11-240-100-XXX2,22600
Before/After School Programs 11-421-XXX-XXX070,0000
Support Services:
Tuition 11-000-100-XXX472,665325,638402,277
Attendance and Social Work Services 11-000-211-XXX33,08034,86335,891
Health Services 11-000-213-XXX371,369423,360423,490
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217351,601377,749388,887
Guidance 11-000-218-XXX288,234315,778324,691
Child Study Teams 11-000-219-XXX936,690998,7041,009,095
Improvement of Instructional Services 11-000-221-XXX126,593132,27043,142
Educational Media Services - School Library 11-000-222-XXX458,445486,864500,255
Instructional Staff Training Services 11-000-223-XXX150,673178,532124,279
General Administration 11-000-230-XXX480,968529,096476,096
School Administration 11-000-240-XXX804,996912,689895,113
Central Svcs & Admin Info Technology 11-000-25X-XXX326,808384,813365,908
Operation and Maintenance of Plant Services 11-000-26X-XXX2,631,5382,793,4492,490,091
Student Transportation Services 11-000-270-XXX1,166,2981,350,6281,285,789
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,516,1135,120,4355,197,723
Food Services 11-000-310-XXX169,702170,0000
Total Support Services Expenditures 13,285,77314,534,86813,962,727
TOTAL GENERAL CURRENT EXPENSE 23,403,79825,566,76424,769,103
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X179,37136,9000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0766,8000
TOTAL CAPITAL EXPENDITURES 179,371803,7000
OPERATING BUDGET GRAND TOTAL 23,583,16926,370,46424,769,103
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,0009970
Preschool Education Aid:
Instruction 20-218-100-XXX244,104249,616288,538
Support Services 20-218-200-XXX96,22698,036107,066
TOTAL PRESCHOOL EDUCATION AID 340,330347,652395,604
Other State Projects:
Total State Projects 340,330347,652395,604
Federal Projects:
Title I 20-XXX-XXX-XXX349,083308,055261,847
Title II 20-XXX-XXX-XXX00108,614
Title III 20-XXX-XXX-XXX009,558
Title IV 20-XXX-XXX-XXX005,018
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX472,412477,583405,946
Other Special Projects 20-XXX-XXX-XXX177,183851,58822,247
Total Federal Projects 998,6781,637,226813,230
TOTAL GRANTS AND ENTITLEMENTS 1,341,0081,985,8751,208,834
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX690,827691,3860
TOTAL REPAYMENT OF DEBT 690,827691,3860
Total Expenditures 25,615,00429,047,72525,977,937
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,615,00429,047,72525,977,937

 

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 Budget649,8311,538,463671,663471,663
  Repayment of Debt1,8329400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1,292,2461,292,2461,292,246992,246
      Legal Reserve1,185,0811,195,392514,1380
      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 Cost12,06211,87313,10512,75112,208
Total Classroom Instruction7,1677,0977,7397,6717,512
Classroom-Salaries and Benefits6,7226,7917,4137,3547,242
Classroom-General Supplies and Textbooks329182243237193
Classroom-Purchased Services and Other116124828077
Total Support Services1,9281,8552,0741,9901,919
Support Services-Salaries and Benefits1,7241,6381,8291,7401,691
Total Administrative Costs1,0391,0431,2111,1601,133
Administration-Salaries and Benefits8789001,017953956
Legal Costs00161616
Total Operations and Maintenance of Plant1,6791,6591,8261,6971,504
Operations & Maintenance of Plant-Salary & Ben.1,0861,0821,055958871
Total Food Services Costs1109192900
Total Extracurricular Costs00000
Total Equipment Costs212970190
Employee Benefits as a % of Salaries30.328.83230.631.7

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
  • Web design and support from LCMR School District
  • Food Service Supervisor to LCMR School District
  • Resource Officer from Lower Township
  • Food Service to West Cape May School District
  • Curriculum Articulation support to Cape May and West Cape May Schools
  • Inservice participation to Cape May and West Cape May Schools

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,371,889 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)4,709,617,022 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3052 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,371,889 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)4,709,617,022 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3052 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,371,889 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,313,802,611 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3332 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,371,889 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,313,802,611 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3332 (L)

 

Administrative Salaries
Employee Name: Fred Fala 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings and Grounds 
Base Annual Salary84,576 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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
Bonuses8,473 
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 ContractWill depend on number accumulated 
   Buyback of Vacation Days at the End of ContractWill depend on number accumulated 
   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 Drozdowski 
Job TitleBusiness Administrator 
Base Annual Salary134,438 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,435 
Bonuses8,066 
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 ContractCapped by Law 
   Buyback of Vacation Days at the End of ContractProhibited by Law 
   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 CashNot allowed per IRS 
   Annual Option to Buy Back Vacation Time in CashProhibited by Law 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Cirrinicione 
Job TitleSuperintendent 
Base Annual Salary148,677 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,590 
Bonuses14,686 
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 ContractCapped by law. 
   Buyback of Vacation Days at the End of ContractProhibited by law. 
   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: Leesa Carlin 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Services 
Base Annual Salary101,696 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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 ContractWill depend on number accumulated 
   Buyback of Vacation Days at the End of ContractWill depend on number accumulated 
   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: Martha Polillo 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation 
Base Annual Salary67,661 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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
Bonuses18,175 
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 ContractWill depend on number accumulated 
   Buyback of Vacation Days at the End of ContractWill depend on number accumulated 
   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 Morris 
Job TitleCoordinator/Dir./Mgr./Supvr. Food Service 
Base Annual Salary80,916 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2820 
Shared Job TitleSame 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days13 
  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 Comments