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User Friendly Budgets
2009

CAPE MAY - UPPER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,4011,3811,396
spacing
Pupils on Roll - Special Full-Time166149134
Pupils on Roll - Special Shared-Time100
Private School Placements8910
spacing
Pupils Sent to Other Districts-Reg Prog748707718
Pupils Sent to Other Dists-Spec Ed Prog137133131
Pupils Received747683
Pupils in State Facilities101

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 620,442 597,682
Withdrawal from Maint. Reserve 10-310 0 0 150,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 300,626 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 74,374 0
Transfers from Other Funds 10-5200 20,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 20,882,604 21,717,908 21,683,008
Tuition 10-1300 760,990 690,335 785,133
Transportation Fees from Other LEAs 10-1420-1440 169,535 135,968 114,105
Other Restricted Miscellaneous Revenues 10-1XXX 0 70,000 70,000
Unrestricted Miscellaneous Revenues 10-1XXX 336,258 140,000 240,000
SUBTOTAL  22,149,387 22,754,211 22,892,246
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,813,489 0 0
Transportation Aid 10-3120 1,366,323 0 0
Special Education Aid 10-3130 1,485,787 0 0
Extraordinary Aid 10-3131 14,990 0 0
Consolidated Aid 10-3195 277,372 0 0
Additional Formula Aid 10-3196 605,527 0 0
Other State Aids 10-3XXX 178,734 0 0
Categorical Special Education Aid 10-3132 0 1,107,190 1,095,322
Equalization Aid 10-3176 0 5,510,339 5,712,298
Categorical Security Aid 10-3177 0 156,872 159,104
Adjustment Aid 10-3178 0 3,046,070 2,473,240
Categorical Transportation Aid 10-3121 0 1,129,487 1,509,994
SUBTOTAL  10,742,222 10,949,958 10,949,958
Adjustment for Prior Year Encumbrances  0 137,286 0
Actual Revenues (Over)/Under Expenditures  -252,627 0 0
TOTAL OPERATING BUDGET  32,658,982 34,836,897 34,589,886
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 84,545 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 682 0 0
TOTAL REVENUES FROM STATE SOURCES  682 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 46,675 43,062 36,603
I.D.E.A. Part B (Handicapped) 20-4420-4429 575,364 575,702 489,347
Private Industry Council (JTPA) 20-4700 3,000 0 0
Other 20-4XXX 59,601 59,009 50,155
TOTAL REVENUES FROM FEDERAL SOURCES  684,640 677,773 576,105
TOTAL GRANTS AND ENTITLEMENTS  685,322 762,318 576,105
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 513
Transfers from Other Funds 40-5200 2,915 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 286,622 293,156 278,902
TOTAL REVENUES FROM LOCAL SOURCES  286,622 293,156 278,902
Revenues from State Sources:
Debt Service Aid Type II 40-3160 154,392 156,711 149,565
TOTAL LOCAL REPAYMENT OF DEBT  443,929 449,867 428,980
Actual Revenues (Over)/Under Expenditures  -513 0 0
TOTAL REPAYMENT OF DEBT  443,416 449,867 428,980
TOTAL REVENUES/SOURCES  33,787,720 36,049,082 35,594,971

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,298,9337,155,7126,980,848
Special Education 11-2XX-100-XXX1,532,1311,574,8491,609,028
Basic Skills/Remedial 11-230-100-XXX473,752583,774558,262
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,29028,61619,857
School Sponsored Athletics 11-402-100-XXX42,21643,15947,524
Before/After School Programs 11-421-XXX-XXX0026,519
Summer School 11-422-XXX-XXX009,700
Support Services:
Tuition 11-000-100-XXX14,754,40714,483,64013,835,072
Attendance and Social Work Services 11-000-211-XXX41,10038,56029,784
Health Services 11-000-213-XXX196,668208,527217,231
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217518,171554,020623,920
Guidance 11-000-218-XXX201,423211,122220,831
Child Study Teams 11-000-219-XXX451,816481,953398,551
Improvement of Instructional Services 11-000-221-XXX106,320182,277364,513
Educational Media Services - School Library 11-000-222-XXX176,920235,779215,837
Instructional Staff Training Services 11-000-223-XXX24,70094,00034,437
General Administration 11-000-230-XXX468,430680,174592,244
School Administration 11-000-240-XXX695,476808,257770,480
Central Svcs & Admin Info Technology 11-000-25X-XXX348,120427,098498,935
Operation and Maintenance of Plant Services 11-000-26X-XXX1,678,4731,994,7281,988,052
Student Transportation Services 11-000-270-XXX1,873,5251,901,6921,873,875
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,586,9883,060,1203,406,725
Total Support Services Expenditures 24,122,53725,361,94725,070,487
TOTAL GENERAL CURRENT EXPENSE 32,493,85934,748,05734,322,225
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X106,04933,740166,585
TOTAL CAPITAL EXPENDITURES 106,04933,740166,585
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX23,14326,80026,800
Support Services 13-602-200-XXX4,0006,3006,300
Total Adult Education - Local 27,14333,10033,100
TOTAL SPECIAL SCHOOLS 27,14333,10033,100
Transfer of Funds to Charter Schools 10-000-100-56X31,93122,00067,976
OPERATING BUDGET GRAND TOTAL 32,658,98234,836,89734,589,886
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX084,5450
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX68200
Total State Projects 68200
Federal Projects:
Title I 20-XXX-XXX-XXX46,67543,06236,603
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX575,364575,702489,347
Private Industry Council (JTPA) 20-XXX-XXX-XXX3,00000
Other Special Projects 20-XXX-XXX-XXX59,60159,00950,155
Total Federal Projects 684,640677,773576,105
TOTAL GRANTS AND ENTITLEMENTS 685,322762,318576,105
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX443,416449,867428,980
TOTAL REPAYMENT OF DEBT 443,416449,867428,980
Total Expenditures 33,787,72036,049,08235,594,971

 

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 Budget761,095736,358918,170693,992
  Repayment of Debt05135130
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve3333
      Adult Education Programs0000
      Maintenance Reserve0150,000150,0000
      Legal Reserve800,423925,758373,5040
      Tuition Reserve375,000375,00000
      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 Cost9,93610,07911,50812,00212,181
Total Classroom Instruction6,2786,4027,2237,4487,530
Classroom-Salaries and Benefits5,9746,1356,7426,8377,007
Classroom-General Supplies and Textbooks195158214269184
Classroom-Purchased Services and Other109109267342339
Total Support Services1,3241,3021,6011,5731,662
Support Services-Salaries and Benefits1,1791,1471,3251,3151,309
Total Administrative Costs1,0661,1371,3131,4721,465
Administration-Salaries and Benefits8679591,0011,1051,138
Total Operations and Maintenance of Plant1,2041,1751,2961,4341,450
Operations & Maintenance of Plant-Salary & Ben.538592671656688
Total Food Services Costs20300
Total Extracurricular Costs4650555654
Total Equipment Costs52671422109
Employee Benefits as a % of Salaries21.722.525.524.827.7

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
  • 1) Transportation Jointures with Corbin City, Sea Isle City, Ocean City,
  • and Woodbine Boards of Education
  • 2) Cooperative Purchasing Agreement with Pittsgrove BOE for Paper
  • 3) Interlocal Services Agreement with Sterling HS (South Jersey Techno-
  • logy Partnership) for Security and Technology Purchases
  • 4) Cooperative Purchasing Agreement with the Township of Upper for Paper
  • 5) Fuel Dispensing Interlocal Agreement with Cape May County for Gas
  • 6) Member of the Cape Atlantic Insurance Pool through NJSBAIG
  • 7) Participating Member of the Alliance for Competitive Energy Services
  • Cooperative Pricing System (Electric & Natural Gas)
  • 8) Itinerant Services with Cape May County Special Services School
  • District (Speech, Occupational Therapy, and Physical Therapy)
  • 9) Cooperative Bid Purchase with Education Data Services, Inc
  • 10) Shared Professional Development Programs with Ocean City School
  • 11) Member of the Educational Consortium for Telecommunications Savings
  • (E-Rate)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,683,008 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,266,209,129 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9568 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,961,910 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,266,209,129 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9691 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,683,008 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,238,758,324 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9685 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,961,910 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,238,758,324 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9810 (L)