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User Friendly Budgets
2011-2012

CAPE MAY - LOWER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5521,4971,497
spacing
Pupils on Roll - Special Full-Time345337333
Private School Placements200
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog211923
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 714,138 523,150
Withdrawal from Maint. Reserve 10-310 0 300,000 64,870
Revenues from Local Sources:
Local Tax Levy 10-1210 13,899,088 14,371,889 14,659,327
Tuition 10-1300 37,015 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 108,742 103,790 168,851
SUBTOTAL  14,044,845 14,475,679 14,828,178
Revenues from State Sources:
School Choice Aid 10-3116 550,260 551,060 597,760
Categorical Special Education Aid 10-3132 822,314 825,603 825,603
Equalization Aid 10-3176 4,042,737 5,229,911 5,229,911
Categorical Security Aid 10-3177 405,761 442,635 442,635
Adjustment Aid 10-3178 2,255,410 1,421,138 1,684,777
Categorical Transportation Aid 10-3121 729,349 756,830 756,830
SUBTOTAL  8,805,831 9,227,177 9,537,516
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 110,506 52,109 47,745
Equalization Aid - ARRA ESF 16-4520 862,742 0 0
Equalization Aid - ARRA GSF 17-4521 33,398 0 0
Education Jobs Fund 18-4522 0 0 349,431
SUBTOTAL  1,006,646 52,109 397,176
Adjustment for Prior Year Encumbrances  0 23,368 0
Actual Revenues (Over)/Under Expenditures  1,179,063 0 0
TOTAL OPERATING BUDGET  25,036,385 24,792,471 25,350,890
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,997 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 347,652 395,604 343,656
Other Restricted Entitlements 20-32XX 2,012 0 0
TOTAL REVENUES FROM STATE SOURCES  349,664 395,604 343,656
Revenues from Federal Sources:
Title I 20-4411-4416 308,055 330,805 281,183
Title II 20-4451-4455 0 128,042 108,835
Title III 20-4491-4494 0 11,803 10,033
I.D.E.A. Part B (Handicapped) 20-4420-4429 477,583 486,207 413,280
Other 20-4XXX 852,015 26,925 22,886
TOTAL REVENUES FROM FEDERAL SOURCES  1,637,653 983,782 836,217
TOTAL GRANTS AND ENTITLEMENTS  1,993,314 1,379,386 1,179,873
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 472,801 0 0
TOTAL REVENUES FROM LOCAL SOURCES  472,801 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 218,491 0 0
TOTAL LOCAL REPAYMENT OF DEBT  691,292 0 0
Actual Revenues (Over)/Under Expenditures  94 0 0
TOTAL REPAYMENT OF DEBT  691,386 0 0
TOTAL REVENUES/SOURCES  27,721,085 26,171,857 26,530,763
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,721,085 26,171,857 26,530,763

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,541,1938,405,7748,750,833
Special Education 11-2XX-100-XXX1,869,6742,130,6562,149,197
Bilingual Education 11-240-100-XXX091,22994,878
Before/After School Programs 11-421-XXX-XXX91,22400
Support Services:
Tuition 11-000-100-XXX449,787402,277404,352
Attendance and Social Work Services 11-000-211-XXX34,23037,89137,588
Health Services 11-000-213-XXX363,906423,490436,850
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217265,771388,887402,682
Guidance 11-000-218-XXX301,880324,691337,284
Child Study Teams 11-000-219-XXX961,4751,006,7291,030,135
Improvement of Instructional Services 11-000-221-XXX118,75549,59749,597
Educational Media Services - School Library 11-000-222-XXX483,071518,255523,473
Instructional Staff Training Services 11-000-223-XXX137,986115,824115,308
General Administration 11-000-230-XXX472,235478,091457,432
School Administration 11-000-240-XXX837,244895,113895,113
Central Svcs & Admin Info Technology 11-000-25X-XXX336,411366,230365,908
Operation and Maintenance of Plant Services 11-000-26X-XXX2,542,5542,573,2172,527,293
Student Transportation Services 11-000-270-XXX1,195,0051,270,4131,314,064
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,064,8065,314,1075,458,903
Food Services 11-000-310-XXX170,00000
Total Support Services Expenditures 13,735,11614,164,81214,355,982
TOTAL GENERAL CURRENT EXPENSE 24,237,20724,792,47125,350,890
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X32,37800
Facilities Acquisition and Construction Services 12-000-4XX-XXX766,80000
TOTAL CAPITAL EXPENDITURES 799,17800
OPERATING BUDGET GRAND TOTAL 25,036,38524,792,47125,350,890
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,99700
Preschool Education Aid:
Instruction 20-218-100-XXX0288,538248,073
Support Services 20-218-200-XXX347,652107,06695,583
TOTAL PRESCHOOL EDUCATION AID 347,652395,604343,656
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,01200
Total State Projects 349,664395,604343,656
Federal Projects:
Title I 20-XXX-XXX-XXX308,055330,805281,183
Title II 20-XXX-XXX-XXX0128,042108,835
Title III 20-XXX-XXX-XXX011,80310,033
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX477,583486,207413,280
Other Special Projects 20-XXX-XXX-XXX852,01526,92522,886
Total Federal Projects 1,637,653983,782836,217
TOTAL GRANTS AND ENTITLEMENTS 1,993,3141,379,3861,179,873
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX691,38600
TOTAL REPAYMENT OF DEBT 691,38600
Total Expenditures 27,721,08526,171,85726,530,763
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,721,08526,171,85726,530,763

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget1,538,463700,728400,728200,728
  Repayment of Debt94000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1,292,2461,292,2461,292,2461,227,376
      Legal Reserve1,195,392837,288323,1500
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,87311,65912,20812,82213,102
Total Classroom Instruction7,0977,2527,5127,8058,068
Classroom-Salaries and Benefits6,7916,9847,2427,5237,792
Classroom-General Supplies and Textbooks182192193203197
Classroom-Purchased Services and Other12477778080
Total Support Services1,8552,0131,9192,0352,096
Support Services-Salaries and Benefits1,6381,8171,6911,7911,862
Total Administrative Costs1,0431,0461,1341,1981,188
Administration-Salaries and Benefits9009389561,0111,007
Legal Costs013161817
Total Operations and Maintenance of Plant1,6591,5781,5041,6351,593
Operations & Maintenance of Plant-Salary & Ben.1,082950871943860
Total Food Services Costs9190000
Total Extracurricular Costs00000
Total Equipment Costs9717000
Employee Benefits as a % of Salaries28.832.231.732.732.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.
  • Tecnical assistance to the LCMR Food Service program.
  • Resource Officer from Lower Township.
  • Food Service to West Cape May School District.
  • Inservice participation to Cape May and West Cape May Schools.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,515,608 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)4,096,120,972 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3544 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,515,608 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)4,096,120,972 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3544 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,515,608 (G)
Estimated Equalized Valuation (as of 10/01/2010)4,220,857,580 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3439 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,515,608 (J)
Estimated Equalized Valuation (as of 10/01/2010)4,220,857,580 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3439 (L)

 

Administrative Salaries
Employee Name: Fred Fala 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings and Grounds 
Base Annual Salary87,959 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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
Bonuses8,812 
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 Salary138,471 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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 
Bonuses8,308 
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 CashProhibited by IRS 
   Annual Option to Buy Back Vacation Time in CashProhibited by Law 
   Annual Option to Buy Back Personal Time in CashProhibited by Law 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Cirrinicione 
Job TitleSuperintendent Interim 
Base Annual Salary43,360 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2010 
  Ending Date of Contract10/31/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 
Employee Name: Leesa Carlin 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Services 
Base Annual Salary104,747 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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 Salary70,367 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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
Bonuses19,675 
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 Services 
Base Annual Salary83,916 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 13 
  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