>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>MIDDLE TWP

User Friendly Budgets
2008

CAPE MAY - MIDDLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,4322,4212,423
Pupils on Roll Regular Shared-Time122
spacing
Pupils on Roll - Special Full-Time437452450
Pupils on Roll - Special Shared-Time485153
Private School Placements101010
spacing
Pupils Sent to Other Districts-Reg Prog733
Pupils Sent to Other Dists-Spec Ed Prog676565
Pupils Received316313319
Pupils in State Facilities121111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 939,892 1,732,347
Withdrawal from Cap Res-for Local Share 10-307 0 2,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,431,395 20,040,111 20,541,715
Tuition 10-1300 3,134,847 3,350,803 3,529,698
Transportation Fees from Other LEAs 10-1420-1440 52,400 100,000 102,236
Interest Earned on Capital Reserve Funds 10-1XXX 3,455 2,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 13,752 0 12,000
Unrestricted Miscellaneous Revenues 10-1XXX 319,492 199,000 176,000
SUBTOTAL  22,955,341 23,691,914 24,363,649
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,101,953 7,101,953 0
Transportation Aid 10-3120 1,133,882 1,133,882 0
Special Education Aid 10-3130 2,568,868 2,568,868 0
Bilingual Education 10-3140 12,884 12,884 0
Extraordinary Aid 10-3131 94,673 0 52,063
Consolidated Aid 10-3195 283,846 283,846 0
Additional Formula Aid 10-3196 394,229 800,285 0
Other State Aids 10-3XXX 11,140 278,391 0
Categorical Special Education Aid 10-3132 0 0 1,198,365
Equalization Aid 10-3176 0 0 6,420,756
Categorical Security Aid 10-3177 0 0 376,507
Adjustment Aid 10-3178 0 0 5,106,699
Categorical Transportation Aid 10-3121 0 0 1,057,411
SUBTOTAL  11,601,475 12,180,109 14,211,801
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 30,944 0 0
SUBTOTAL  30,944 0 0
Adjustment for Prior Year Encumbrances  0 371,905 0
Actual Revenues (Over)/Under Expenditures  -272,092 0 0
TOTAL OPERATING BUDGET  34,315,668 37,185,820 40,307,797
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,480 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,448,672 1,474,902 0
Demonstrably Effective Program Aid 20-3212 574,636 564,636 0
Preschool Education Aid 20-3218 0 0 774,587
Other Restricted Entitlements 20-32XX 43,189 50,075 42,562
TOTAL REVENUES FROM STATE SOURCES  2,066,497 2,089,613 817,149
Revenues from Federal Sources:
Title I 20-4411-4416 658,311 571,050 419,520
I.D.E.A. Part B (Handicapped) 20-4420-4429 602,010 621,697 528,442
Other 20-4XXX 325,529 247,023 209,970
TOTAL REVENUES FROM FEDERAL SOURCES  1,585,850 1,439,770 1,157,932
Transfers from Operating Budget-PreK/K 20-5200 265,131 408,856 0
TOTAL GRANTS AND ENTITLEMENTS  3,926,958 3,938,239 1,975,081
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 5,579
Revenues from Local Sources:
Local Tax Levy 40-1210 1,579,862 1,613,407 1,604,015
Miscellaneous 40-1XXX 32,156 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,612,018 1,613,407 1,604,015
Revenues from State Sources:
Debt Service Aid Type II 40-3160 597,433 483,903 41,090
TOTAL LOCAL REPAYMENT OF DEBT  2,209,451 2,097,310 1,650,684
Actual Revenues (Over)/Under Expenditures  -244 0 0
TOTAL REPAYMENT OF DEBT  2,209,207 2,097,310 1,650,684
TOTAL REVENUES/SOURCES  40,451,833 43,221,369 43,933,562
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 265,131 408,856 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,186,702 42,812,513 43,933,562

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,349,25610,663,06512,048,357
Special Education 11-2XX-100-XXX2,916,1743,087,2423,057,759
Bilingual Education 11-240-100-XXX33,01783,16695,060
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX196,969230,516274,678
School Sponsored Athletics 11-402-100-XXX479,269547,491588,529
Other Instructional Programs 11-4XX-100-XXX80,420162,629168,700
Support Services:
Tuition 11-000-100-XXX3,394,8873,976,0324,274,560
Health Services 11-000-213-XXX208,942226,233233,860
Students - Related & Extraordinary 11-000-216,217248,597235,003395,155
Guidance 11-000-218-XXX640,796535,412629,763
Child Study Teams 11-000-219-XXX1,303,2581,155,6291,365,196
Improvement of Instructional Services 11-000-221-XXX143,478178,280504,292
Educational Media Services - School Library 11-000-222-XXX278,014302,178388,972
Instructional Staff Training Services 11-000-223-XXX13,60246,996152,461
General Administration 11-000-230-XXX733,3531,571,0031,241,045
School Administration 11-000-240-XXX1,377,1931,369,8251,161,031
Central Svcs & Admin Info Technology 11-000-25X-XXX906,506976,3231,066,645
Deposit to Maintenance Reserve 10-60600155,249
Operation and Maintenance of Plant Services 11-000-26X-XXX3,620,7383,245,5343,595,092
Student Transportation Services 11-000-270-XXX2,344,2662,358,1692,312,942
Deposit to Current Expense Emergency Reserve 10-60700250,000
Other Support Services 11-000-290-XXX17,10222,80024,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,837,2235,810,5045,976,646
Total Support Services Expenditures 20,067,95522,009,92123,321,660
TOTAL GENERAL CURRENT EXPENSE 34,123,06036,784,03039,959,992
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X47,70472,549159,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX117,459294,164153,228
TOTAL CAPITAL EXPENDITURES 165,163368,713314,728
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X27,44533,07733,077
OPERATING BUDGET GRAND TOTAL 34,315,66837,185,82040,307,797
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,48000
Early Childhood Program Aid:
Instruction 20-211-100-XXX921,3751,102,168427,749
Support Services 20-211-200-XXX792,428781,590346,838
TOTAL EARLY CHILDHOOD PROGRAM AID 1,713,8031,883,758774,587
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX461,472461,3550
Support Services 20-212-200-XXX113,164103,2810
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 574,636564,6360
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,4327,0746,011
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,84317,22314,640
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,5209,0867,723
Nonpublic Nursing Services 20-XXX-XXX-XXX11,6959,5608,126
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,6997,1326,062
Total State Projects 2,331,6282,498,469817,149
Federal Projects:
Title I 20-XXX-XXX-XXX658,311571,050419,520
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX602,010621,697528,442
Other Special Projects 20-XXX-XXX-XXX325,529247,023209,970
Total Federal Projects 1,585,8501,439,7701,157,932
TOTAL GRANTS AND ENTITLEMENTS 3,926,9583,938,2391,975,081
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,209,2072,097,3101,650,684
TOTAL REPAYMENT OF DEBT 2,209,2072,097,3101,650,684
Total Expenditures 40,451,83343,221,36943,933,562
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930265,131408,8560
TOTAL EXPENDITURES NET OF TRANSFERS 40,186,70242,812,51343,933,562

 

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 Budget769,435891,5271,141,527736,278
  Repayment of Debt5,3355,5795,5790
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve108,48073,02073,02075,020
      Adult Education Programs0000
      Maintenance Reserve000155,249
      Legal Reserve2,026,5422,166,9901,327,0980
      Tuition Reserve300,000000
      Current Expense Emergency Reserve000250,000
  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 Cost9,99310,43210,84610,89911,417
Total Classroom Instruction6,0246,1346,5896,5776,719
Classroom-Salaries and Benefits5,8235,9336,2936,2626,393
Classroom-General Supplies and Textbooks154154212234254
Classroom-Purchased Services and Other4748848171
Total Support Services1,2761,3501,3301,3141,613
Support Services-Salaries and Benefits1,1281,1361,1891,1501,352
Total Administrative Costs1,1751,1991,2911,3271,270
Administration-Salaries and Benefits786857863877765
Total Operations and Maintenance of Plant1,1261,3681,2011,2331,352
Operations & Maintenance of Plant-Salary & Ben.504558528522564
Total Food Services Costs00000
Total Extracurricular Costs293276320323354
Total Equipment Costs1917222555
Employee Benefits as a % of Salaries23.424.326.728.626.5

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Judgements Against School250,000 Settlement of Special Education Case
Other Retirement Contrib400,000 PERS Appropriation-District Share
Other Employee Benefits192,500 Teacher Retirement Pay-outs
Total Unusual Appropriations842,500 

 

Shared Services
  • BUSINESS OFFICE SERVICES WITH NORTH WILDWOOD SCHOOL DISTRICT
  • MAINTENANCE OF SCHOOL BUSES FOR DENNIS TOWNSHIP SCHOOL DISTRICT
  • MAINTENANCE OF SCHOOL BUSES FOR CAPE MAY COUNTY TECHNICAL SCHOOL
  • PUPIL TRANSPORTATION SERVICES FOR PUBLIC SCHOOL STUDENTS -AVALON SCHOOL
  • DISTRICT
  • PUPIL TRANSPORTATION SERVICES FOR PUBLIC SCHOOL STUDENTS - STONE HARBOR
  • SCHOOL DISTRICT
  • PURCHASE OF DIESEL FUEL FROM CAPE MAY COUNTY
  • MEMBER OF THE ATLANTIC/CAPE MAY COUNTY SCHOOL BUSINESS OFFICIALS JOINT
  • INSURANCE FUND
  • PURCHASE OF GENERAL SCHOOL SUPPLIES THROUGH EDUCATIONAL DATA SERVICES
  • PURCHASE OF ELECTRICITY THROUGH ACES
  • SHARING OF FOOD SERVICES MANAGER WITH DENNIS TOWNSHIP SCHOOL DISTRICT
  • COOPERATIVE PRICING AGREEMENT FOR ELECTRICAL SERVICES WITH MIDDLE TOWNSHI
  • P,NORTH WILDWOOD BOE,AVALON BOE AND STONE HARBOR BOE

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,541,715 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,208,981,699 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6401 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,145,730 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,208,981,699 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6901 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,541,715 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,053,307,958 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6728 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,145,730 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,053,307,958 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7253 (L)