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User Friendly Budgets
2009

CAPE MAY - MIDDLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,4212,3992,397
Pupils on Roll Regular Shared-Time257
spacing
Pupils on Roll - Special Full-Time452454459
Pupils on Roll - Special Shared-Time515858
Private School Placements101010
spacing
Pupils Sent to Other Districts-Reg Prog322
Pupils Sent to Other Dists-Spec Ed Prog658892
Pupils Received313323320
Pupils in State Facilities111115

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,732,347 1,056,072
Withdrawal from Emergency Rsv for Excess 10-312 0 0 250,000
Revenues from Local Sources:
Local Tax Levy 10-1210 20,040,111 20,541,715 21,363,384
Tuition 10-1300 3,455,203 3,529,698 3,204,298
Transportation Fees from Other LEAs 10-1420-1440 60,670 102,236 112,348
Interest Earned on Capital Reserve Funds 10-1XXX 2,020 2,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 12,000 12,000
Unrestricted Miscellaneous Revenues 10-1XXX 385,415 176,000 235,456
SUBTOTAL  23,943,419 24,363,649 24,929,486
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 7,101,953 0 0
Transportation Aid 10-3120 1,133,882 0 0
Special Education Aid 10-3130 2,568,868 0 0
Bilingual Education 10-3140 12,884 0 0
Extraordinary Aid 10-3131 75,283 52,063 52,063
Consolidated Aid 10-3195 283,846 0 0
Additional Formula Aid 10-3196 800,285 0 0
Other State Aids 10-3XXX 250,879 0 0
Categorical Special Education Aid 10-3132 0 1,198,365 1,233,471
Equalization Aid 10-3176 0 6,420,756 7,473,102
Categorical Security Aid 10-3177 0 376,507 483,496
Adjustment Aid 10-3178 0 5,106,699 3,443,505
Categorical Transportation Aid 10-3121 0 1,057,411 1,526,164
SUBTOTAL  12,227,880 14,211,801 14,211,801
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,181 0 70,056
SUBTOTAL  6,181 0 70,056
Adjustment for Prior Year Encumbrances  0 25,393 0
Actual Revenues (Over)/Under Expenditures  65,420 0 0
TOTAL OPERATING BUDGET  36,242,900 40,333,190 40,517,415
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,063 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,600,160 0 0
Demonstrably Effective Program Aid 20-3212 596,053 0 0
Preschool Education Aid 20-3218 0 774,587 807,091
Other Restricted Entitlements 20-32XX 448,535 42,562 30,162
TOTAL REVENUES FROM STATE SOURCES  2,644,748 817,149 837,253
Revenues from Federal Sources:
Title I 20-4411-4416 539,150 419,520 444,715
I.D.E.A. Part B (Handicapped) 20-4420-4429 602,954 528,442 478,428
Other 20-4XXX 272,718 209,970 170,411
TOTAL REVENUES FROM FEDERAL SOURCES  1,414,822 1,157,932 1,093,554
Transfers from Operating Budget-PreK 20-5200 408,856 0 0
TOTAL GRANTS AND ENTITLEMENTS  4,470,489 1,975,081 1,930,807
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,579 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,613,407 1,604,015 1,623,161
TOTAL REVENUES FROM LOCAL SOURCES  1,613,407 1,604,015 1,623,161
Revenues from State Sources:
Debt Service Aid Type II 40-3160 483,903 41,090 0
TOTAL LOCAL REPAYMENT OF DEBT  2,097,310 1,650,684 1,623,161
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  2,097,309 1,650,684 1,623,161
TOTAL REVENUES/SOURCES  42,810,698 43,958,955 44,071,383
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 408,856 0 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  42,401,842 43,958,955 44,071,383

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,398,10611,917,06611,720,224
Special Education 11-2XX-100-XXX3,015,3263,132,7833,411,343
Bilingual Education 11-240-100-XXX79,34795,06086,472
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX230,024252,578267,297
School Sponsored Athletics 11-402-100-XXX569,053659,865696,649
Other Instructional Programs 11-4XX-100-XXX107,787168,700116,572
Support Services:
Tuition 11-000-100-XXX3,395,9854,112,2565,126,962
Health Services 11-000-213-XXX222,346238,860288,184
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217246,528339,105388,243
Guidance 11-000-218-XXX560,145629,763591,152
Child Study Teams 11-000-219-XXX1,363,0981,523,8211,389,587
Improvement of Instructional Services 11-000-221-XXX166,223565,139467,968
Educational Media Services - School Library 11-000-222-XXX283,212389,722356,866
Instructional Staff Training Services 11-000-223-XXX42,482129,39880,703
General Administration 11-000-230-XXX1,563,1571,251,0451,242,408
School Administration 11-000-240-XXX1,314,7511,204,0311,251,796
Central Svcs & Admin Info Technology 11-000-25X-XXX888,5601,201,0931,151,279
Deposit to Maintenance Reserve 10-6060155,249257,163
Operation and Maintenance of Plant Services 11-000-26X-XXX3,377,5003,620,0813,720,860
Student Transportation Services 11-000-270-XXX2,519,1132,315,4422,272,118
Deposit to Current Expense Emergency Reserve 10-6070250,0000
Other Support Services 11-000-290-XXX20,42600
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,516,9635,814,3425,412,169
Total Support Services Expenditures 21,480,48923,334,09823,740,295
TOTAL GENERAL CURRENT EXPENSE 35,880,13239,965,39940,296,015
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X43,210138,99015,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX286,481181,4200
TOTAL CAPITAL EXPENDITURES 329,691322,41017,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX0046,500
Support Services 13-422-200-XXX00111,900
Total Summer School 00158,400
TOTAL SPECIAL SCHOOLS 00158,400
Transfer of Funds to Charter Schools 10-000-100-56X33,07745,38146,000
OPERATING BUDGET GRAND TOTAL 36,242,90040,333,19040,517,415
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,06300
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,227,430427,749427,749
Support Services 20-218-200-XXX781,586346,838379,342
TOTAL PRESCHOOL EDUCATION AID 2,009,016774,587807,091
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX494,65000
Support Services 20-212-200-XXX101,40300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 596,05300
Other State Projects:
Instruction 20-217-100-XXX356,98000
Support Services 20-217-200-XXX52,61100
TOTAL TARA USED TO SUPPORT PROGRAMS 409,59100
Nonpublic Textbooks 20-XXX-XXX-XXX6,9706,0115,216
Nonpublic Auxiliary Services 20-XXX-XXX-XXX9,08614,6403,965
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,6757,72310,292
Nonpublic Nursing Services 20-XXX-XXX-XXX8,0558,1267,041
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,4006,0623,648
Other Special Projects 20-XXX-XXX-XXX5,75800
Total State Projects 3,053,604817,149837,253
Federal Projects:
Title I 20-XXX-XXX-XXX539,150419,520444,715
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX602,954528,442478,428
Other Special Projects 20-XXX-XXX-XXX272,718209,970170,411
Total Federal Projects 1,414,8221,157,9321,093,554
TOTAL GRANTS AND ENTITLEMENTS 4,470,4891,975,0811,930,807
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,097,3091,650,6841,623,161
TOTAL REPAYMENT OF DEBT 2,097,3091,650,6841,623,161
Total Expenditures 42,810,69843,958,95544,071,383

 

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 Budget891,5271,211,5821,063,319806,156
  Repayment of Debt5,5795,58000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve73,02075,04077,04079,040
      Adult Education Programs0000
      Maintenance Reserve00155,249412,412
      Legal Reserve2,166,9902,126,007798,9090
      Tuition Reserve0000
      Current Expense Emergency Reserve00250,0000
  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 Cost10,43210,76111,41711,55711,363
Total Classroom Instruction6,1346,4006,7196,6996,580
Classroom-Salaries and Benefits5,9336,1686,3936,3756,309
Classroom-General Supplies and Textbooks154188254259193
Classroom-Purchased Services and Other4844716578
Total Support Services1,3501,3641,6131,6681,563
Support Services-Salaries and Benefits1,1361,1201,3521,3621,343
Total Administrative Costs1,1991,2601,2701,3411,324
Administration-Salaries and Benefits857844765819832
Total Operations and Maintenance of Plant1,3681,2791,3521,3681,393
Operations & Maintenance of Plant-Salary & Ben.558557564575581
Total Food Services Costs00000
Total Extracurricular Costs276331354375391
Total Equipment Costs171555485
Employee Benefits as a % of Salaries24.32726.525.623.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
JUDGEMENTS250,000 FINAL PAYMENT OF SPEC ED JUDGEMENT
OTHER RETIREMENT CONTRIB367,500 MANDATED ANNUAL PERS CONTRIBUTION
Total Unusual Appropriations617,500 

 

Shared Services
  • MAINTENANCE OF SCHOOL BUSES FOR DENNIS TOWNSHIP SCHOOL DISTRICT
  • MAINTENANCE OF SCHOOL BUSES FOR CAPE MAY COUNTY TECHNICAL SCHOOL
  • PUPIL TRANSPORTATION SERVICES FOR PUBLIC STUDENTS - AVALON SCHOOL DIST
  • PUPIL TRANSPORTATION SERVICES FOR PUBLIC STUDENTS - STONE HARBOR SCH DIST
  • PUPIL TRANSPORTATION SERVICES FOR NON-PUBLIC STUDENTS - SEA ISLE SCH DIST
  • PURCHASE OF DIESEL FUEL FROM CAPE MAY COUNTY
  • MEMBER OF THE ATLANTIC/CAPE MAY COUNTY SCHOOL BUSINESS OFFICIALS JOINT IN
  • SURANCE FUND
  • PURCHASE OF GENERAL SCHOOL SUPPLIES THROUGH EDUCATIONAL DATA SERVICES
  • PURCHASE OF ELECTRICITY THROUGH ACES
  • SHARING OF FOOD SERVICES MANAGE WITH DENNIS TOWNSHIP SCHOOL DISTRICT
  • COOPERATIVE PRICING AGREEMENT FOR ELECTICAL SERVICES WITH MIDDLE TOWNSHIP
  • , NORTH WILDWOOD BOE, AVALON BOE AND STONE HARBOR BOE
  • PUPIL TRANSPORTATION SERVICES FOR NON-PUBLIC STUDENTS - AVALON SCHOOL DIS
  • TRICT AND STONE HARBOR SCHOOL DISTRICT
  • DRIVERS EDUCATION BEHIND-THE-WHEEL TRAINING FOR WILDWOOD PUBLIC SCHOOLS

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,363,384 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,244,928,431 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6584 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,986,545 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,244,928,431 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7084 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,363,384 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,219,232,371 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6636 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,986,545 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,219,232,371 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7140 (L)