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User Friendly Budgets
2010

CAPE MAY - UPPER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3811,3241,282
spacing
Pupils on Roll - Special Full-Time149144128
Pupils on Roll - Special Shared-Time010
Private School Placements959
spacing
Pupils Sent to Other Districts-Reg Prog707658651
Pupils Sent to Other Dists-Spec Ed Prog133141130
Pupils Received767876
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 597,682 490,082
Withdrawal from Maint. Reserve 10-310 0 150,000 50,000
Transfers from Other Funds 10-5200 20,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,717,908 21,683,008 22,100,328
Tuition 10-1300 728,835 785,133 695,361
Transportation Fees from Other LEAs 10-1420-1440 142,056 114,105 101,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 70,000 33,000
Unrestricted Miscellaneous Revenues 10-1XXX 137,010 240,000 107,918
SUBTOTAL  22,725,809 22,892,246 23,037,607
Revenues from State Sources:
Extraordinary Aid 10-3131 15,330 0 0
Other State Aids 10-3XXX 14,175 0 0
Categorical Special Education Aid 10-3132 1,107,190 1,095,322 1,036,115
Equalization Aid 10-3176 5,452,878 4,675,824 4,526,100
Categorical Security Aid 10-3177 156,872 159,104 161,570
Adjustment Aid 10-3178 3,046,070 2,473,240 2,056,067
Categorical Transportation Aid 10-3121 1,129,487 1,509,994 1,442,687
SUBTOTAL  10,922,002 9,913,484 9,222,539
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 997,846 0
Equalization Aid - ARRA GSF 17-4521 0 38,628 0
SUBTOTAL  0 1,036,474 0
Adjustment for Prior Year Encumbrances  0 43,994 0
Actual Revenues (Over)/Under Expenditures  50,940 0 0
TOTAL OPERATING BUDGET  33,718,751 34,633,880 32,800,228
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 85,795 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 43,062 121,142 77,752
I.D.E.A. Part B (Handicapped) 20-4420-4429 576,280 1,099,743 479,561
Other 20-4XXX 61,627 58,746 47,168
TOTAL REVENUES FROM FEDERAL SOURCES  680,969 1,279,631 604,481
TOTAL GRANTS AND ENTITLEMENTS  766,764 1,279,631 604,481
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 513 1,012
Revenues from Local Sources:
Local Tax Levy 40-1210 293,156 278,902 290,743
TOTAL REVENUES FROM LOCAL SOURCES  293,156 278,902 290,743
Revenues from State Sources:
Debt Service Aid Type II 40-3160 156,711 149,565 128,392
TOTAL LOCAL REPAYMENT OF DEBT  449,867 428,980 420,147
Actual Revenues (Over)/Under Expenditures  -1,012 0 0
TOTAL REPAYMENT OF DEBT  448,855 428,980 420,147
TOTAL REVENUES/SOURCES  34,934,370 36,342,491 33,824,856
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,934,370 36,342,491 33,824,856

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,966,7196,784,3736,747,481
Special Education 11-2XX-100-XXX1,573,7061,593,5111,490,216
Basic Skills/Remedial 11-230-100-XXX569,982720,670658,005
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,26919,85720,643
School Sponsored Athletics 11-402-100-XXX46,73947,52448,982
Before/After School Programs 11-421-XXX-XXX026,51926,905
Summer School 11-422-XXX-XXX09,70054,587
Support Services:
Tuition 11-000-100-XXX14,296,64913,801,67212,771,733
Attendance and Social Work Services 11-000-211-XXX30,93527,78423,367
Health Services 11-000-213-XXX206,890217,231220,950
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217510,390589,819551,836
Guidance 11-000-218-XXX210,226220,831228,984
Child Study Teams 11-000-219-XXX479,635398,335405,702
Improvement of Instructional Services 11-000-221-XXX167,475378,013310,626
Educational Media Services - School Library 11-000-222-XXX213,868217,444217,544
Instructional Staff Training Services 11-000-223-XXX20,85539,73733,000
General Administration 11-000-230-XXX579,503676,576628,724
School Administration 11-000-240-XXX727,922809,996771,316
Central Svcs & Admin Info Technology 11-000-25X-XXX396,983548,976487,247
Operation and Maintenance of Plant Services 11-000-26X-XXX1,812,0151,983,7581,995,139
Student Transportation Services 11-000-270-XXX1,885,4711,859,8751,716,031
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,865,2233,282,4113,311,213
Food Services 11-000-310-XXX19,00000
Total Support Services Expenditures 24,423,04025,052,45823,673,412
TOTAL GENERAL CURRENT EXPENSE 33,605,45534,254,61232,720,231
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X48,382278,1920
Facilities Acquisition and Construction Services 12-000-4XX-XXX002,257
TOTAL CAPITAL EXPENDITURES 48,382278,1922,257
Adult Education - Local:
Instruction 13-602-100-XXX14,83726,80023,000
Support Services 13-602-200-XXX6,0006,3006,300
Total Adult Education - Local 20,83733,10029,300
TOTAL SPECIAL SCHOOLS 20,83733,10029,300
Transfer of Funds to Charter Schools 10-000-100-56X44,07767,97648,440
OPERATING BUDGET GRAND TOTAL 33,718,75134,633,88032,800,228
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX85,79500
Federal Projects:
Title I 20-XXX-XXX-XXX43,062121,14277,752
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX576,2801,099,743479,561
Other Special Projects 20-XXX-XXX-XXX61,62758,74647,168
Total Federal Projects 680,9691,279,631604,481
TOTAL GRANTS AND ENTITLEMENTS 766,7641,279,631604,481
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX448,855428,980420,147
TOTAL REPAYMENT OF DEBT 448,855428,980420,147
Total Expenditures 34,934,37036,342,49133,824,856
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,934,37036,342,49133,824,856

 

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 Budget736,358928,058703,880691,798
  Repayment of Debt5131,5251,0120
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3333
      Adult Education Programs0000
      Maintenance Reserve150,000450,000300,000250,000
      Legal Reserve925,758851,504478,0000
      Tuition Reserve375,000000
      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 Cost10,08611,39312,18112,67012,940
Total Classroom Instruction6,4067,2477,5307,7497,975
Classroom-Salaries and Benefits6,1396,7677,0077,2257,460
Classroom-General Supplies and Textbooks158263184188156
Classroom-Purchased Services and Other109217339336358
Total Support Services1,3021,4431,6621,7071,703
Support Services-Salaries and Benefits1,1481,2591,3091,3421,348
Total Administrative Costs1,1371,3141,4651,6381,605
Administration-Salaries and Benefits9591,0451,1381,1891,237
Legal Costs00425260
Total Operations and Maintenance of Plant1,1761,3051,4501,5011,574
Operations & Maintenance of Plant-Salary & Ben.592630688706734
Total Food Services Costs012000
Total Extracurricular Costs5056545660
Total Equipment Costs67321091900
Employee Benefits as a % of Salaries22.523.527.726.727.4

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
  • The Upper Township School District participates in a multitude of shared
  • services that allow the district to realize substantial cost savings.
  • Through a shared service agreement, the district is able to utilize the
  • Township's services for snow removal and grounds keeping. Additionally,
  • the Township was able to fund the purchase of a generator for the middle
  • school this year. The district also shares services with other districts
  • including, but not limited to professional development workshops, bidding
  • of electrical services, and transportation for out of dist. placements.
  • The district receives one special education tuition student from a
  • neighboring district. The bidding of school, office, and custodial
  • supplies is accomplished through Educational Data Services. The ACES and
  • ACT 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 (Erate) and workmen's compensation insurance. Through
  • the Educational Services Unit, the district is able to receive PT and
  • psychiatric services, as well as county-wide transportation.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,100,328 (A)
Estimated Net Taxable Valuation (as of 03/18/2010)2,244,998,592 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.9844 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,391,071 (D)
Estimated Net Taxable Valuation (as of 03/18/2010)2,244,998,592 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9974 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,100,328 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,229,914,197 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9911 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,391,071 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,229,914,197 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0041 (L)

 

Administrative Salaries
Employee Name: Laurie A. Ryan 
Job TitleBusiness Administrator 
Base Annual Salary92,000 
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 Days260 
  Contracted Number of Annual Vacation Days 15 
  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 Days 
Benefits: 
Allowances2,730 
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: Vincent J. Palmieri, Jr. 
Job TitleSuperintendent 
Base Annual Salary135,280 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  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 Days 
Benefits: 
Allowances4,534 
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