>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>WEST CAPE MAY BORO

User Friendly Budgets
2010

CAPE MAY - WEST CAPE MAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time423232
spacing
Pupils on Roll - Special Full-Time042
spacing
Pupils Sent to Other Dists-Spec Ed Prog222
Pupils Received1205

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 37,150 138,347
Revenues from Local Sources:
Local Tax Levy 10-1210 850,684 847,561 838,582
Tuition 10-1300 32,576 54,000 15,750
Interest Earned on Capital Reserve Funds 10-1XXX 30 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 28,903 2,000 2,000
SUBTOTAL  912,193 903,571 856,342
Revenues from State Sources:
Categorical Special Education Aid 10-3132 12,157 13,157 16,446
Categorical Security Aid 10-3177 3,271 2,148 3,918
Adjustment Aid 10-3178 167,253 161,730 103,221
Categorical Transportation Aid 10-3121 2,575 8,461 5,668
SUBTOTAL  185,256 185,496 129,253
Actual Revenues (Over)/Under Expenditures  -137,888 0 0
TOTAL OPERATING BUDGET  959,561 1,126,217 1,123,942
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,500 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 12,294 12,294 12,294
Other 20-4XXX 16,634 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  28,928 12,294 12,294
TOTAL GRANTS AND ENTITLEMENTS  30,428 12,294 12,294
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 307
Transfers from Other Funds 40-5200 489 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 47,162 45,568 48,483
TOTAL REVENUES FROM LOCAL SOURCES  47,162 45,568 48,483
Revenues from State Sources:
Debt Service Aid Type II 40-3160 31,175 30,207 24,854
TOTAL LOCAL REPAYMENT OF DEBT  78,826 75,775 73,644
Actual Revenues (Over)/Under Expenditures  -307 0 0
TOTAL REPAYMENT OF DEBT  78,519 75,775 73,644
TOTAL REVENUES/SOURCES  1,068,508 1,214,286 1,209,880
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,068,508 1,214,286 1,209,880

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX472,505487,729432,526
Special Education 11-2XX-100-XXX50,01356,85057,605
Basic Skills/Remedial 11-230-100-XXX2,00021,83022,693
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20357364
Support Services:
Tuition 11-000-100-XXX52,74553,27362,416
Attendance and Social Work Services 11-000-211-XXX8,21519,68616,871
Health Services 11-000-213-XXX7,7969,3909,172
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21710,65030,60031,212
Guidance 11-000-218-XXX02,1422,185
Child Study Teams 11-000-219-XXX43,50766,09872,889
Improvement of Instructional Services 11-000-221-XXX11,00015,60029,224
Educational Media Services - School Library 11-000-222-XXX22,66230,01326,587
Instructional Staff Training Services 11-000-223-XXX3,8026,52624,767
General Administration 11-000-230-XXX31,67432,82521,562
Central Svcs & Admin Info Technology 11-000-25X-XXX26,31222,77723,169
Operation and Maintenance of Plant Services 11-000-26X-XXX109,260128,124141,300
Student Transportation Services 11-000-270-XXX10,00015,88617,425
Personal Services - Employee Benefits 11-XXX-XXX-2XX86,42297,423111,965
Food Services 11-000-310-XXX10,4899,0780
Total Support Services Expenditures 434,534539,441590,744
TOTAL GENERAL CURRENT EXPENSE 959,0721,106,2071,103,932
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Facilities Acquisition and Construction Services 12-000-4XX-XXX020,00020,000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93348900
TOTAL CAPITAL EXPENDITURES 48920,01020,010
OPERATING BUDGET GRAND TOTAL 959,5611,126,2171,123,942
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,50000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX12,29412,29412,294
Other Special Projects 20-XXX-XXX-XXX16,63400
Total Federal Projects 28,92812,29412,294
TOTAL GRANTS AND ENTITLEMENTS 30,42812,29412,294
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX78,51975,77573,644
TOTAL REPAYMENT OF DEBT 78,51975,77573,644
Total Expenditures 1,068,5081,214,2861,209,880
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,068,0191,214,2861,209,880

 

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 Budget250,000287,150250,000250,000
  Repayment of Debt03073070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,8902,4312,4412,451
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve37,150138,347138,3470
      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 Cost16,34121,26024,11728,80730,120
Total Classroom Instruction10,82214,40815,29818,37218,280
Classroom-Salaries and Benefits10,16213,66314,40617,30717,129
Classroom-General Supplies and Textbooks573582743887958
Classroom-Purchased Services and Other87163149179193
Total Support Services2,2752,5884,2105,0396,321
Support Services-Salaries and Benefits8261,1341,3091,5742,204
Total Administrative Costs1,1831,3991,2981,5521,316
Administration-Salaries and Benefits2067622703250
Legal Costs008399105
Total Operations and Maintenance of Plant1,9082,6162,9933,5824,193
Operations & Maintenance of Plant-Salary & Ben.6258048099721,379
Total Food Services Costs1532492112520
Total Extracurricular Costs0181011
Total Equipment Costs00000
Employee Benefits as a % of Salaries15.314.314.815.518.9

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
  • district utilizes the services of an interim chief school administrator
  • one and one half days per week
  • part-time business administrator (one day per week)
  • participates in ACES and ACT
  • investigating joint insurance funds for possible participation
  • contracted services with CMCSSSD for special education services
  • contracted services with LCMRSD for guidance and transportation services
  • contracted food service with Lower Elementary
  • internet services through Cape May County Technical School

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy838,582 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)515,761,134 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1626 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy887,065 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)515,761,134 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.1720 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy838,582 (G)
Estimated Equalized Valuation (as of 10/01/2009)489,397,390 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1713 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy887,065 (J)
Estimated Equalized Valuation (as of 10/01/2009)489,397,390 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1813 (L)