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User Friendly Budgets
2009

CAPE MAY - LOWER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5291,5441,519
spacing
Pupils on Roll - Special Full-Time308330331
spacing
Pupils Sent to Other Dists-Spec Ed Prog172123
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 700,469 1,748,054
Revenues from Local Sources:
Local Tax Levy 10-1210 13,364,508 13,899,088 13,899,088
Tuition 10-1300 39,737 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 301,959 143,750 114,542
SUBTOTAL  13,706,204 14,042,838 14,013,630
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,344,503 0 0
School Choice Aid 10-3116 357,287 556,625 550,260
Transportation Aid 10-3120 817,490 0 0
Special Education Aid 10-3130 2,098,389 0 0
Bilingual Education 10-3140 10,512 0 0
Consolidated Aid 10-3195 199,252 0 0
Additional Formula Aid 10-3196 566,212 0 0
Other State Aids 10-3XXX 252,126 0 0
Categorical Special Education Aid 10-3132 0 779,896 822,314
Equalization Aid 10-3176 0 4,144,412 4,938,877
Categorical Security Aid 10-3177 0 379,780 405,761
Adjustment Aid 10-3178 0 4,066,106 3,097,228
Categorical Transportation Aid 10-3121 0 616,970 729,349
SUBTOTAL  8,645,771 10,543,789 10,543,789
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 58,399
SUBTOTAL  0 0 58,399
Adjustment for Prior Year Encumbrances  0 30,194 0
Actual Revenues (Over)/Under Expenditures  -71,776 0 0
TOTAL OPERATING BUDGET  22,280,199 25,317,290 26,363,872
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,475 1,000 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 2,509 0 0
Early Childhood Program Aid 20-3211 1,008,384 0 0
Demonstrably Effective Program Aid 20-3212 642,861 0 0
Preschool Education Aid 20-3218 0 340,330 347,652
Other Restricted Entitlements 20-32XX 385,000 0 0
TOTAL REVENUES FROM STATE SOURCES  2,038,754 340,330 347,652
Revenues from Federal Sources:
Title I 20-4411-4416 371,829 349,083 296,720
I.D.E.A. Part B (Handicapped) 20-4420-4429 479,060 472,412 472,412
Other 20-4XXX 183,404 176,594 154,019
TOTAL REVENUES FROM FEDERAL SOURCES  1,034,293 998,089 923,151
TOTAL GRANTS AND ENTITLEMENTS  3,074,522 1,339,419 1,270,803
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,738 94
Revenues from Local Sources:
Local Tax Levy 40-1210 474,410 470,775 472,801
Miscellaneous 40-1XXX 94 0 0
TOTAL REVENUES FROM LOCAL SOURCES  474,504 470,775 472,801
Revenues from State Sources:
Debt Service Aid Type II 40-3160 219,191 218,314 218,491
TOTAL LOCAL REPAYMENT OF DEBT  693,695 690,827 691,386
Actual Revenues (Over)/Under Expenditures  -94 0 0
TOTAL REPAYMENT OF DEBT  693,601 690,827 691,386
TOTAL REVENUES/SOURCES  26,048,322 27,347,536 28,326,061

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,815,7688,102,0458,371,339
Special Education 11-2XX-100-XXX2,135,9702,348,5792,349,010
Bilingual Education 11-240-100-XXX10,51221,51221,512
Support Services:
Tuition 11-000-100-XXX247,578453,777320,738
Attendance and Social Work Services 11-000-211-XXX22,00333,39234,863
Health Services 11-000-213-XXX371,930413,013423,360
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217373,054361,763377,749
Guidance 11-000-218-XXX275,878302,266315,778
Child Study Teams 11-000-219-XXX879,048975,287998,704
Improvement of Instructional Services 11-000-221-XXX113,061130,415119,277
Educational Media Services - School Library 11-000-222-XXX435,278467,643486,864
Instructional Staff Training Services 11-000-223-XXX154,192202,294207,025
General Administration 11-000-230-XXX452,048525,801505,801
School Administration 11-000-240-XXX745,437916,689912,689
Central Svcs & Admin Info Technology 11-000-25X-XXX327,507365,011365,011
Operation and Maintenance of Plant Services 11-000-26X-XXX2,606,2252,803,8572,904,510
Student Transportation Services 11-000-270-XXX1,258,0811,363,1621,379,307
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,469,9295,152,1275,333,535
Food Services 11-000-310-XXX200,327200,000170,000
Total Support Services Expenditures 12,931,57614,666,49714,855,211
TOTAL GENERAL CURRENT EXPENSE 21,893,82625,138,63325,597,072
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X386,373178,6570
Facilities Acquisition and Construction Services 12-000-4XX-XXX00766,800
TOTAL CAPITAL EXPENDITURES 386,373178,657766,800
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 22,280,19925,317,29026,363,872
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,4751,0000
Early Childhood Program Aid:
Instruction 20-218-100-XXX795,990244,104249,616
Support Services 20-218-200-XXX214,90396,22698,036
TOTAL PRESCHOOL EDUCATION AID 1,010,893340,330347,652
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX477,05700
Support Services 20-212-200-XXX165,80400
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 642,86100
Other State Projects:
Instruction 20-217-100-XXX320,95200
Support Services 20-217-200-XXX64,04800
TOTAL TARA USED TO SUPPORT PROGRAMS 385,00000
Total State Projects 2,038,754340,330347,652
Federal Projects:
Title I 20-XXX-XXX-XXX371,829349,083296,720
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX479,060472,412472,412
Other Special Projects 20-XXX-XXX-XXX183,404176,594154,019
Total Federal Projects 1,034,293998,089923,151
TOTAL GRANTS AND ENTITLEMENTS 3,074,5221,339,4191,270,803
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX693,601690,827691,386
TOTAL REPAYMENT OF DEBT 693,601690,827691,386
Total Expenditures 26,048,32227,347,53628,326,061

 

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 Budget440,274649,8311,519,989453,189
  Repayment of Debt1,7381,832940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve1,000,0001,292,2461,292,2461,292,246
      Legal Reserve1,477,4481,185,081681,2540
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

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 Cost11,33712,06213,09712,62613,105
Total Classroom Instruction6,9087,1677,6167,4297,739
Classroom-Salaries and Benefits6,5326,7227,2617,0727,413
Classroom-General Supplies and Textbooks272329251247243
Classroom-Purchased Services and Other10311610411082
Total Support Services1,7981,9282,0311,9872,074
Support Services-Salaries and Benefits1,6051,7241,8031,7331,829
Total Administrative Costs9581,0391,1721,2111,211
Administration-Salaries and Benefits8108789751,0201,017
Total Operations and Maintenance of Plant1,6001,6792,0021,7381,826
Operations & Maintenance of Plant-Salary & Ben.1,0301,0861,2411,0001,055
Total Food Services Costs11011011010792
Total Extracurricular Costs00000
Total Equipment Costs1321283950
Employee Benefits as a % of Salaries28.330.33331.932

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
  • Web Design and Support from LCMR
  • Food Service Supervisor to LCMR
  • Resource Officer from Lower Twp
  • Food Service to West Cape May
  • Curriculum articulation support to Cape May and West Cape May
  • Inservice participation to Cape May and West Cape May

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,899,088 (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)x1000.2963 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,371,889 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)4,690,984,294 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3064 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,899,088 (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)x1000.3107 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,371,889 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,473,010,933 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3213 (L)