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User Friendly Budgets
2008

CAPE MAY - OCEAN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,8061,7631,936
Pupils on Roll Regular Shared-Time007
spacing
Pupils on Roll - Special Full-Time314316176
Pupils on Roll - Special Shared-Time17120
Private School Placements332
spacing
Pupils Sent to Other Districts-Reg Prog122
Pupils Sent to Other Dists-Spec Ed Prog11614
Pupils Received986949952
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,473,807 2,221,586
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 403,836 0
Revenues from Local Sources:
Local Tax Levy 10-1210 18,451,332 18,926,664 19,683,731
Tuition 10-1300 14,302,265 15,368,212 14,883,119
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 10,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 160,259
Unrestricted Miscellaneous Revenues 10-1XXX 431,847 250,000 230,000
SUBTOTAL  33,185,444 34,544,876 34,967,109
Revenues from State Sources:
Transportation Aid 10-3120 315,236 315,236 0
Special Education Aid 10-3130 990,115 990,115 0
Bilingual Education 10-3140 16,388 16,388 0
Stabilization Aid 10-3171 395,731 395,731 0
Extraordinary Aid 10-3131 11,917 0 20,446
Consolidated Aid 10-3195 126,808 126,808 0
Additional Formula Aid 10-3196 42,812 104,975 0
Other State Aids 10-3XXX 5,561 0 0
Categorical Special Education Aid 10-3132 0 0 518,060
Categorical Security Aid 10-3177 0 0 108,593
Adjustment Aid 10-3178 0 0 1,372,643
Categorical Transportation Aid 10-3121 0 0 179,283
SUBTOTAL  1,904,568 1,949,253 2,199,025
Adjustment for Prior Year Encumbrances  0 101,701 0
Actual Revenues (Over)/Under Expenditures  538,381 0 0
TOTAL OPERATING BUDGET  35,628,393 38,473,473 39,387,720
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,653 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 106,824 106,824 0
Instructional Supplement Aid 20-3214 78,191 78,191 0
Other Restricted Entitlements 20-32XX 63,739 60,285 0
TOTAL REVENUES FROM STATE SOURCES  248,754 245,300 0
Revenues from Federal Sources:
Title I 20-4411-4416 221,994 151,788 129,020
I.D.E.A. Part B (Handicapped) 20-4420-4429 329,090 360,148 346,125
Other 20-4XXX 131,356 113,377 111,057
TOTAL REVENUES FROM FEDERAL SOURCES  682,440 625,313 586,202
TOTAL GRANTS AND ENTITLEMENTS  945,847 870,613 586,202
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 78,898 17,541
Transfers from Other Funds 40-5200 44,035 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,099,140 2,109,195 2,180,439
TOTAL REVENUES FROM LOCAL SOURCES  2,099,140 2,109,195 2,180,439
TOTAL LOCAL REPAYMENT OF DEBT  2,143,175 2,188,093 2,197,980
Actual Revenues (Over)/Under Expenditures  68,843 0 0
TOTAL REPAYMENT OF DEBT  2,212,018 2,188,093 2,197,980
TOTAL REVENUES/SOURCES  38,786,258 41,532,179 42,171,902

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,882,97314,962,73115,540,028
Special Education 11-2XX-100-XXX2,467,4422,659,7072,753,512
Basic Skills/Remedial 11-230-100-XXX268,997470,794434,310
Bilingual Education 11-240-100-XXX124,207149,733155,157
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX188,411231,193237,885
School Sponsored Athletics 11-402-100-XXX546,358547,145560,250
Other Instructional Programs 11-4XX-100-XXX510,722402,239333,822
Support Services:
Tuition 11-000-100-XXX680,669588,839648,184
Attendance and Social Work Services 11-000-211-XXX156,067136,988141,645
Health Services 11-000-213-XXX304,618323,698343,663
Students - Related & Extraordinary 11-000-216,217517,240562,466714,976
Guidance 11-000-218-XXX851,337824,601862,096
Child Study Teams 11-000-219-XXX909,914926,425998,627
Improvement of Instructional Services 11-000-221-XXX65,600112,078145,085
Educational Media Services - School Library 11-000-222-XXX826,538817,696789,796
Instructional Staff Training Services 11-000-223-XXX96,568190,004182,750
General Administration 11-000-230-XXX873,0041,106,341826,554
School Administration 11-000-240-XXX1,409,3211,551,1101,395,440
Central Svcs & Admin Info Technology 11-000-25X-XXX503,349616,296525,394
Deposit to Maintenance Reserve 10-6060110,517212,611
Operation and Maintenance of Plant Services 11-000-26X-XXX3,335,6423,422,7383,672,284
Student Transportation Services 11-000-270-XXX832,125899,174925,202
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,638,8925,439,9686,346,858
Food Services 11-000-310-XXX25,00025,0000
Total Support Services Expenditures 16,025,88417,543,42218,518,554
TOTAL GENERAL CURRENT EXPENSE 35,014,99437,077,48138,746,129
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040403,8360
Interest Earned on Capital Reserve 10-6040010,000
Equipment 12-XXX-XXX-73X65,748103,01978,809
Facilities Acquisition and Construction Services 12-000-4XX-XXX420,457721,889370,000
TOTAL CAPITAL EXPENDITURES 486,2051,228,744458,809
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX56,50573,20085,550
Total Summer School 56,50573,20085,550
Accredited Evening/Adult High School/Post-Graduate:
Support Services 13-601-200-XXX047,7720
Total Accredited Evening/Adult HS/Post-Grad. 047,7720
Adult Education - Local:
Instruction 13-602-100-XXX303050,000
Support Services 13-602-200-XXX35,19500
Total Adult Education - Local 35,498050,000
TOTAL SPECIAL SCHOOLS 92,003120,972135,550
Transfer of Funds to Charter Schools 10-000-100-56X35,19146,27647,232
OPERATING BUDGET GRAND TOTAL 35,628,39338,473,47339,387,720
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,65300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX106,824106,8240
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 106,824106,8240
Instructional Supplement Aid:
Instruction 20-214-100-XXX78,19177,8220
Contribution to Charter Schools 20-214-100-56X03690
TOTAL INSTRUCTIONAL SUPPLEMENT AID 78,19178,1910
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,4237,4230
Nonpublic Auxiliary Services 20-XXX-XXX-XXX12,72312,7230
Nonpublic Handicapped Services 20-XXX-XXX-XXX24,94424,9440
Nonpublic Nursing Services 20-XXX-XXX-XXX9,8759,8750
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,0105,3200
Other Special Projects 20-XXX-XXX-XXX3,76400
Total State Projects 248,754245,3000
Federal Projects:
Title I 20-XXX-XXX-XXX221,994151,788129,020
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX329,090360,148346,125
Other Special Projects 20-XXX-XXX-XXX131,356113,377111,057
Total Federal Projects 682,440625,313586,202
TOTAL GRANTS AND ENTITLEMENTS 945,847870,613586,202
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,212,0182,188,0932,197,980
TOTAL REPAYMENT OF DEBT 2,212,0182,188,0932,197,980
Total Expenditures 38,786,25841,532,17942,171,902

 

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 Budget1,697,6781,183,3991,029,563767,435
  Repayment of Debt165,28296,43917,5410
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1490,001893,837903,837
      Adult Education Programs0000
      Maintenance Reserve383,956494,473604,990817,601
      Legal Reserve3,869,6283,433,2651,959,4580
      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 Cost15,15215,83416,81917,07017,509
Total Classroom Instruction9,78910,24710,74110,87811,191
Classroom-Salaries and Benefits9,2099,69610,01310,14310,486
Classroom-General Supplies and Textbooks436386542547493
Classroom-Purchased Services and Other144164187188212
Total Support Services2,0572,0422,2562,2252,409
Support Services-Salaries and Benefits1,8601,7731,9321,9602,158
Total Administrative Costs1,3121,4291,5271,7001,524
Administration-Salaries and Benefits1,0211,0841,1441,1691,177
Total Operations and Maintenance of Plant1,6101,7041,8411,8081,921
Operations & Maintenance of Plant-Salary & Ben.804816887899909
Total Food Services Costs121212120
Total Extracurricular Costs363391425430443
Total Equipment Costs2931455037
Employee Benefits as a % of Salaries18.61921.621.924.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Shared Business Administrator services with Corbin City
  • 2. Shared Transportation with Upper Township School District
  • 3. Shared purchasing with the City of Ocean City.
  • 4. Shared purchasing through Educational Data Services cooperative.
  • 5. Shared purchasing through State of NJ.
  • 6. Natural Gas purchasing consortium with Pittsgrove School District.
  • 7. Copy Paper purchasing cooperative with Pittsgrove School District.
  • 8. Special Education services with Cape May Special Services School Dist.
  • 9. Special Education support services with Cape May Spec. Services.
  • 10.Participation in insurance pool with Cape May and Atlantic County
  • School Districts.
  • 11.Shared Transportation with Sea Isle City School District.
  • 12.Shared purchasing through Western States Purchasing Consortium.
  • 13.Shared field usage and maintenance with the City of Ocean City.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,683,731 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)12,740,481,333 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.1545 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,864,170 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)12,740,481,333 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.1716 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,683,731 (G)
Estimated Equalized Valuation (as of 01/01/2008)13,368,795,987 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.1472 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,864,170 (J)
Estimated Equalized Valuation (as of 01/01/2008)13,368,795,987 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.1635 (L)