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User Friendly Budgets
2009

CAPE MAY - LOWER CAPE MAY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,3201,2311,249
Pupils on Roll Regular Shared-Time020
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Pupils on Roll - Special Full-Time409422429
Pupils on Roll - Special Shared-Time221510
Private School Placements548
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Pupils Sent to Other Districts-Reg Prog1080
Pupils Sent to Other Dists-Spec Ed Prog495043
Pupils Received201
Pupils in State Facilities1199

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 861,916 347,711
Revenues from Local Sources:
Local Tax Levy 10-1210 15,497,072 16,116,955 16,761,633
Tuition 10-1300 4,754 0 0
Transportation Fees from Other LEAs 10-1420-1440 120,865 200,000 200,000
Interest Earned on Capital Reserve Funds 10-1XXX 225 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 228,596 150,000 150,000
SUBTOTAL  15,851,512 16,467,080 17,111,758
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,107,196 0 0
Transportation Aid 10-3120 1,001,184 0 0
Special Education Aid 10-3130 1,589,757 0 0
Bilingual Education 10-3140 10,512 0 0
Stabilization Aid 10-3171 1,658,203 0 0
Extraordinary Aid 10-3131 38,492 27,884 0
Consolidated Aid 10-3195 206,274 0 0
Additional Formula Aid 10-3196 554,489 0 0
Other State Aids 10-3XXX 4,026 0 0
Categorical Special Education Aid 10-3132 0 844,887 822,314
Equalization Aid 10-3176 0 0 564,909
Categorical Security Aid 10-3177 0 282,735 342,349
Adjustment Aid 10-3178 0 8,102,830 7,263,523
Categorical Transportation Aid 10-3121 0 928,543 1,165,900
SUBTOTAL  8,170,133 10,186,879 10,158,995
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,594 0 55,417
SUBTOTAL  4,594 0 55,417
Actual Revenues (Over)/Under Expenditures  126,737 0 0
TOTAL OPERATING BUDGET  24,152,976 27,515,875 27,673,881
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,025 0 0
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 10,177 0 0
Demonstrably Effective Program Aid 20-3212 1,531,782 0 0
Other Restricted Entitlements 20-32XX 318,042 23,126 19,660
TOTAL REVENUES FROM STATE SOURCES  1,860,001 23,126 19,660
Revenues from Federal Sources:
Title I 20-4411-4416 139,570 262,295 222,950
Title VI 20-4417-4418 0 5,724 4,865
I.D.E.A. Part B (Handicapped) 20-4420-4429 442,092 453,738 385,675
Other 20-4XXX 331,496 89,851 76,370
TOTAL REVENUES FROM FEDERAL SOURCES  913,158 811,608 689,860
TOTAL GRANTS AND ENTITLEMENTS  2,791,184 834,734 709,520
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 180,137 20,448
Transfers from Other Funds 40-5200 267,363 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,400,984 1,212,021 1,401,784
Miscellaneous 40-1XXX 18,157 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,419,141 1,212,021 1,401,784
Revenues from State Sources:
Debt Service Aid Type II 40-3160 184,255 180,992 174,783
TOTAL LOCAL REPAYMENT OF DEBT  1,870,759 1,573,150 1,597,015
Actual Revenues (Over)/Under Expenditures  -266,745 0 0
TOTAL REPAYMENT OF DEBT  1,604,014 1,573,150 1,597,015
TOTAL REVENUES/SOURCES  28,548,174 29,923,759 29,980,416

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,576,3989,259,1959,264,943
Special Education 11-2XX-100-XXX2,070,0782,253,7952,443,030
Bilingual Education 11-240-100-XXX26,14918,00018,000
Vocational Programs - Local 11-3XX-100-XXX30,00030,00030,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX167,192157,771193,283
School Sponsored Athletics 11-402-100-XXX450,844496,405594,217
Other Instructional Programs 11-4XX-100-XXX5,00010,00010,000
Support Services:
Tuition 11-000-100-XXX2,650,0512,967,4292,910,198
Attendance and Social Work Services 11-000-211-XXX47,47032,27835,684
Health Services 11-000-213-XXX205,824216,642224,082
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21725,23544,83148,249
Guidance 11-000-218-XXX564,193562,393560,867
Child Study Teams 11-000-219-XXX570,205651,807690,205
Improvement of Instructional Services 11-000-221-XXX335,588374,557338,437
Educational Media Services - School Library 11-000-222-XXX268,751562,448319,697
Instructional Staff Training Services 11-000-223-XXX6,99942,00042,000
General Administration 11-000-230-XXX557,901600,940596,506
School Administration 11-000-240-XXX907,368896,640934,053
Central Svcs & Admin Info Technology 11-000-25X-XXX314,927318,384301,764
Operation and Maintenance of Plant Services 11-000-26X-XXX2,161,2722,429,0592,545,798
Student Transportation Services 11-000-270-XXX1,277,8271,331,8541,296,753
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,429,7183,706,8973,767,340
Food Services 11-000-310-XXX167,000165,000137,150
Total Support Services Expenditures 13,490,32914,903,15914,748,783
TOTAL GENERAL CURRENT EXPENSE 23,815,99027,128,32527,302,256
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040125125
Equipment 12-XXX-XXX-73X316,120302,748352,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX049,2520
TOTAL CAPITAL EXPENDITURES 316,120352,125352,125
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX20,86619,50019,500
Total Adult Education - Local 20,86619,50019,500
TOTAL SPECIAL SCHOOLS 20,86619,50019,500
Transfer of Funds to Charter Schools 10-000-100-56X015,9250
OPERATING BUDGET GRAND TOTAL 24,152,97627,515,87527,673,881
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,02500
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX1,541,95900
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 1,541,95900
Other State Projects:
Instruction 20-217-100-XXX270,53000
Support Services 20-217-200-XXX2,97000
Facilities Acquisition and Construction Services 20-217-400-XXX19,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 293,00000
Nonpublic Textbooks 20-XXX-XXX-XXX3,1862,6882,285
Nonpublic Auxiliary Services 20-XXX-XXX-XXX12,93914,93012,690
Nonpublic Nursing Services 20-XXX-XXX-XXX4,4003,6283,085
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,2801,8801,600
Other Special Projects 20-XXX-XXX-XXX2,23700
Total State Projects 1,860,00123,12619,660
Federal Projects:
Title I 20-XXX-XXX-XXX139,570262,295222,950
Title VI 20-XXX-XXX-XXX05,7244,865
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX442,092453,738385,675
Other Special Projects 20-XXX-XXX-XXX331,49689,85176,370
Total Federal Projects 913,158811,608689,860
TOTAL GRANTS AND ENTITLEMENTS 2,791,184834,734709,520
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,604,0141,573,1501,597,015
TOTAL REPAYMENT OF DEBT 1,604,0141,573,1501,597,015
Total Expenditures 28,548,17429,923,75929,980,416

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget546,061844,658610,578525,578
  Repayment of Debt201,203467,94820,4480
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,39211,61711,74211,867
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,229,594805,547262,7110
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt00267,363267,363

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,05112,37512,95113,74013,723
Total Classroom Instruction7,6657,7977,8608,4198,443
Classroom-Salaries and Benefits7,2237,3117,5437,9748,092
Classroom-General Supplies and Textbooks429457240384271
Classroom-Purchased Services and Other1329776180
Total Support Services1,3211,3931,7061,7631,603
Support Services-Salaries and Benefits1,1991,2611,4151,4591,451
Total Administrative Costs1,1221,1971,2291,2711,263
Administration-Salaries and Benefits881952946979971
Total Operations and Maintenance of Plant1,3481,3681,4971,6091,669
Operations & Maintenance of Plant-Salary & Ben.672672777808870
Total Food Services Costs9296959981
Total Extracurricular Costs394416443458547
Total Equipment Costs147183203182209
Employee Benefits as a % of Salaries2321.623.922.321.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • The Lower Cape May Regional School District is very active in the area of
  • shared & interlocal services. The following is a representative listing
  • of current agreements:
  • Cape May City Elementary School - Child Study Team Supervision
  • Technology
  • Web Design
  • - NP Transportation
  • West Cape May Elementary - Guidance
  • Lower Township Elementary Schools - Web Design
  • NP Transportation
  • Food Service Supervision
  • The Township of Lower School Resource Officer
  • Public Works

 

Estimated Tax Rate Information
CAPE MAY CITY
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,438,915 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,214,924,882 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2004 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,810,144 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,214,924,882 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.2172 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,438,915 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,736,668,724 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1622 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,810,144 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,736,668,724 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1758 (L)
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LOWER TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,730,992 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)4,690,984,294 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2288 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,628,430 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)4,690,984,294 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.2479 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,730,992 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,473,010,933 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2399 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,628,430 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,473,010,933 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2600 (L)
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WEST CAPE MAY
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,591,727 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)511,131,781 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3114 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,724,843 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)511,131,781 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3375 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,591,727 (G)
Estimated Equalized Valuation (as of 10/01/2008)499,987,791 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3184 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,724,843 (J)
Estimated Equalized Valuation (as of 10/01/2008)499,987,791 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3450 (L)