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User Friendly Budgets
2008

CAPE MAY - DENNIS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time610592595
spacing
Pupils on Roll - Special Full-Time10710591
Private School Placements645
spacing
Pupils Sent to Contracted Preschool Prog300
Pupils Sent to Other Districts-Reg Prog237237228
Pupils Sent to Other Dists-Spec Ed Prog625966

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 105,733 170,300
Revenues from Local Sources:
Local Tax Levy 10-1210 6,988,971 7,268,253 7,558,983
Tuition 10-1300 4,620 0 5,600
Transportation Fees from Other LEAs 10-1420-1440 27,041 0 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,570 3,000 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 124,283 35,000 42,000
SUBTOTAL  7,151,485 7,306,253 7,628,083
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,892,210 3,892,210 0
Transportation Aid 10-3120 769,875 769,875 0
Special Education Aid 10-3130 954,614 954,614 0
Stabilization Aid 10-3171 551,953 551,953 0
Extraordinary Aid 10-3131 0 0 36,510
Consolidated Aid 10-3195 123,874 123,874 0
Additional Formula Aid 10-3196 189,554 384,795 0
Other State Aids 10-3XXX 45,222 125,073 0
Categorical Special Education Aid 10-3132 0 0 450,731
Equalization Aid 10-3176 0 0 1,904,463
Categorical Security Aid 10-3177 0 0 78,256
Adjustment Aid 10-3178 0 0 3,781,313
Categorical Transportation Aid 10-3121 0 0 718,342
SUBTOTAL  6,527,302 6,802,394 6,969,615
Adjustment for Prior Year Encumbrances  0 319,430 0
Actual Revenues (Over)/Under Expenditures  -279,592 0 0
TOTAL OPERATING BUDGET  13,399,195 14,533,810 14,767,998
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,399 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 25,956 25,956 0
Other Restricted Entitlements 20-32XX 242,673 231,208 169,500
TOTAL REVENUES FROM STATE SOURCES  268,629 257,164 169,500
Revenues from Federal Sources:
Title I 20-4411-4416 64,753 57,062 46,126
I.D.E.A. Part B (Handicapped) 20-4420-4429 278,634 247,385 235,000
Other 20-4XXX 21,943 29,936 27,542
TOTAL REVENUES FROM FEDERAL SOURCES  365,330 334,383 308,668
TOTAL GRANTS AND ENTITLEMENTS  641,358 591,547 478,168
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Transfers from Other Funds 40-5200 26,200 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 536,274 551,617 543,445
TOTAL REVENUES FROM LOCAL SOURCES  536,274 551,617 543,445
Revenues from State Sources:
Debt Service Aid Type II 40-3160 88,975 87,503 88,082
TOTAL LOCAL REPAYMENT OF DEBT  651,449 639,120 631,528
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  651,450 639,120 631,528
TOTAL REVENUES/SOURCES  14,692,003 15,764,477 15,877,694

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,887,3923,046,3863,071,899
Special Education 11-2XX-100-XXX1,100,6701,184,3381,340,104
Basic Skills/Remedial 11-230-100-XXX174,164164,365195,762
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,37114,15311,736
School Sponsored Athletics 11-402-100-XXX18,16223,81926,243
Community Services Programs/Operations 11-800-330-XXX02,2880
Support Services:
Tuition 11-000-100-XXX4,188,6974,522,8994,579,241
Attendance and Social Work Services 11-000-211-XXX99800
Health Services 11-000-213-XXX150,406154,664166,452
Students - Related & Extraordinary 11-000-216,21790,42398,923110,368
Guidance 11-000-218-XXX88,31693,43698,562
Child Study Teams 11-000-219-XXX401,001397,566433,320
Improvement of Instructional Services 11-000-221-XXX106,632125,618134,439
Educational Media Services - School Library 11-000-222-XXX91,77094,378127,473
Instructional Staff Training Services 11-000-223-XXX16,37916,54424,000
General Administration 11-000-230-XXX360,977358,052329,231
School Administration 11-000-240-XXX341,980388,910374,094
Central Svcs & Admin Info Technology 11-000-25X-XXX221,893280,726257,757
Operation and Maintenance of Plant Services 11-000-26X-XXX840,941909,111856,170
Student Transportation Services 11-000-270-XXX872,833971,821953,594
Other Support Services 11-000-290-XXX2903150
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,278,3051,662,8111,650,261
Total Support Services Expenditures 9,051,84110,075,77410,094,962
TOTAL GENERAL CURRENT EXPENSE 13,243,60014,511,12314,740,706
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0001,500
Equipment 12-XXX-XXX-73X119,83800
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93326,20000
TOTAL CAPITAL EXPENDITURES 146,0383,0001,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,55719,68725,792
OPERATING BUDGET GRAND TOTAL 13,399,19514,533,81014,767,998
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,39900
Instructional Supplement Aid:
Support Services 20-214-200-XXX25,95625,9560
TOTAL INSTRUCTIONAL SUPPLEMENT AID 25,95625,9560
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,71526,04117,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX80,88182,97164,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX92,25074,78252,500
Nonpublic Nursing Services 20-XXX-XXX-XXX30,22030,81424,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX16,28016,60012,000
Other Special Projects 20-XXX-XXX-XXX32700
Total State Projects 268,629257,164169,500
Federal Projects:
Title I 20-XXX-XXX-XXX64,75357,06246,126
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX278,634247,385235,000
Other Special Projects 20-XXX-XXX-XXX21,94329,93627,542
Total Federal Projects 365,330334,383308,668
TOTAL GRANTS AND ENTITLEMENTS 641,358591,547478,168
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX651,450639,120631,528
TOTAL REPAYMENT OF DEBT 651,450639,120631,528
Total Expenditures 14,692,00315,764,47715,877,694
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93326,20000
TOTAL EXPENDITURES NET OF TRANSFERS 14,665,80315,764,47715,877,694

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget301,127392,937362,037277,899
  Repayment of Debt2110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve253,681120,383123,383124,883
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve19,833105,99586,1620
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,4371,24012,49212,97313,423
Total Classroom Instruction6,3327527,6197,8278,253
Classroom-Salaries and Benefits5,9937127,2337,2807,886
Classroom-General Supplies and Textbooks29536333500318
Classroom-Purchased Services and Other444534850
Total Support Services1,4631731,7611,7791,934
Support Services-Salaries and Benefits1,2821531,5871,5971,739
Total Administrative Costs1,3131601,5901,7361,657
Administration-Salaries and Benefits1,0171191,2411,2481,314
Total Operations and Maintenance of Plant1,1591391,3491,4491,387
Operations & Maintenance of Plant-Salary & Ben.55967688692715
Total Food Services Costs300000
Total Extracurricular Costs535656666
Total Equipment Costs018000
Employee Benefits as a % of Salaries24.22125.126.424.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • Dennis Twp School District has a shared service agreement with Middle Twp
  • School District to perform the reguired fleet services for the District's
  • bus fleet.
  • Dennis Twp School District provides transportation for the Woodbine
  • School District. The combined route allows both districts to save money
  • in transporting their students.
  • Dennis Twp. School District participates in a Joint Purchasing Agreement
  • with the Pittsgrove Board of Education for the purchase of school
  • supplies.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,558,983 (A)
Estimated Net Taxable Valuation (as of 03/06/2008)1,043,777,371 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7242 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,102,428 (D)
Estimated Net Taxable Valuation (as of 03/06/2008)1,043,777,371 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7763 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,558,983 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,028,766,249 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7348 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,102,428 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,028,766,249 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7876 (L)