>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>DENNIS TWP

User Friendly Budgets
2011-2012

CAPE MAY - DENNIS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time544530516
spacing
Pupils on Roll - Special Full-Time958684
Private School Placements345
spacing
Pupils Sent to Contracted Preschool Prog102
Pupils Sent to Other Districts-Reg Prog214181159
Pupils Sent to Other Dists-Spec Ed Prog606683
Pupils Received542
Pupils in State Facilities310

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 121,618 121,472
Revenues from Local Sources:
Local Tax Levy 10-1210 7,761,341 8,071,794 8,071,794
Tuition 10-1300 15,680 16,800 5,600
Transportation Fees from Other LEAs 10-1420-1440 37,558 40,000 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 496 1,200 250
Unrestricted Miscellaneous Revenues 10-1XXX 67,929 43,025 95,141
SUBTOTAL  7,883,004 8,172,819 8,187,785
Revenues from State Sources:
Extraordinary Aid 10-3131 75,236 25,000 60,000
Other State Aids 10-3XXX 7,853 0 0
Categorical Special Education Aid 10-3132 444,049 424,314 424,314
Equalization Aid 10-3176 1,221,978 1,302,130 1,302,130
Categorical Security Aid 10-3177 77,991 82,075 82,075
Adjustment Aid 10-3178 4,202,594 3,736,204 3,885,731
Categorical Transportation Aid 10-3121 641,936 641,643 641,643
SUBTOTAL  6,671,637 6,211,366 6,395,893
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,401 10,628 9,759
Equalization Aid - ARRA ESF 16-4520 260,777 0 0
Equalization Aid - ARRA GSF 17-4521 10,095 0 0
Education Jobs Fund 18-4522 0 0 178,448
SUBTOTAL  277,273 10,628 188,207
Adjustment for Prior Year Encumbrances  0 47,619 0
Actual Revenues (Over)/Under Expenditures  71,935 0 0
TOTAL OPERATING BUDGET  14,903,849 14,564,050 14,893,357
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,745 5,072 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 144,126 129,995 110,495
TOTAL REVENUES FROM STATE SOURCES  144,126 129,995 110,495
Revenues from Federal Sources:
Title I 20-4411-4416 87,363 70,800 52,500
Title II 20-4451-4455 0 48,559 0
Title IV 20-4471-4474 0 1,650 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 523,755 280,191 234,000
Other 20-4XXX 41,034 25,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  652,152 426,200 286,500
TOTAL GRANTS AND ENTITLEMENTS  801,023 561,267 396,995
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 532,141 533,971 618,819
TOTAL REVENUES FROM LOCAL SOURCES  532,141 533,971 618,819
Revenues from State Sources:
Debt Service Aid Type II 40-3160 86,269 72,059 0
TOTAL LOCAL REPAYMENT OF DEBT  618,410 606,030 618,819
TOTAL REPAYMENT OF DEBT  618,410 606,030 618,819
TOTAL REVENUES/SOURCES  16,323,282 15,731,347 15,909,171
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,323,282 15,731,347 15,909,171

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,141,4413,020,8543,160,189
Special Education 11-2XX-100-XXX1,420,5071,275,0271,295,255
Basic Skills/Remedial 11-230-100-XXX236,297203,845324,620
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,54610,48910,500
School Sponsored Athletics 11-402-100-XXX26,13510,36415,865
Community Services Programs/Operations 11-800-330-XXX8375375
Support Services:
Tuition 11-000-100-XXX4,282,7894,285,3304,401,555
Attendance and Social Work Services 11-000-211-XXX1880575
Health Services 11-000-213-XXX171,561176,812181,770
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217102,492104,84984,043
Guidance 11-000-218-XXX100,503103,110103,909
Child Study Teams 11-000-219-XXX496,912496,169503,388
Improvement of Instructional Services 11-000-221-XXX138,4408,92328,126
Educational Media Services - School Library 11-000-222-XXX124,807177,333141,863
Instructional Staff Training Services 11-000-223-XXX14,90425,94425,500
General Administration 11-000-230-XXX329,070328,551291,337
School Administration 11-000-240-XXX384,457278,295287,019
Central Svcs & Admin Info Technology 11-000-25X-XXX240,802228,699228,822
Operation and Maintenance of Plant Services 11-000-26X-XXX895,947938,286954,841
Student Transportation Services 11-000-270-XXX972,7701,010,418997,114
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,792,6521,789,6741,813,429
Total Support Services Expenditures 10,048,2949,952,39310,043,291
TOTAL GENERAL CURRENT EXPENSE 14,894,22814,473,34714,850,095
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,200250
Facilities Acquisition and Construction Services 12-000-4XX-XXX060,02634,908
TOTAL CAPITAL EXPENDITURES 061,22635,158
Transfer of Funds to Charter Schools 10-000-100-56X9,62129,4778,104
OPERATING BUDGET GRAND TOTAL 14,903,84914,564,05014,893,357
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,7455,0720
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,22818,00215,301
Nonpublic Auxiliary Services 20-XXX-XXX-XXX49,13635,00029,750
Nonpublic Handicapped Services 20-XXX-XXX-XXX55,14658,00049,300
Nonpublic Nursing Services 20-XXX-XXX-XXX21,61618,99316,144
Total State Projects 144,126129,995110,495
Federal Projects:
Title I 20-XXX-XXX-XXX87,36370,80052,500
Title II 20-XXX-XXX-XXX048,5590
Title IV 20-XXX-XXX-XXX01,6500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX523,755280,191234,000
Other Special Projects 20-XXX-XXX-XXX41,03425,0000
Total Federal Projects 652,152426,200286,500
TOTAL GRANTS AND ENTITLEMENTS 801,023561,267396,995
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX618,410606,030618,819
TOTAL REPAYMENT OF DEBT 618,410606,030618,819
Total Expenditures 16,323,28215,731,34715,909,171
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,323,28215,731,34715,909,171

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget445,682460,516374,974290,329
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve124,713125,209126,409126,659
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve51,36262,90336,8270
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost14,10414,82114,75014,89915,752
Total Classroom Instruction8,6989,3808,9819,2269,992
Classroom-Salaries and Benefits8,3048,9688,6318,8879,635
Classroom-General Supplies and Textbooks361387297306315
Classroom-Purchased Services and Other3325533442
Total Support Services1,8732,2172,2162,1752,187
Support Services-Salaries and Benefits1,6611,9981,9521,8501,926
Total Administrative Costs1,6991,7921,6711,6071,596
Administration-Salaries and Benefits1,3381,4171,2811,1601,194
Legal Costs055292933
Total Operations and Maintenance of Plant1,6201,5881,6781,6911,758
Operations & Maintenance of Plant-Salary & Ben.764859774778795
Total Food Services Costs00000
Total Extracurricular Costs7991424154
Total Equipment Costs00000
Employee Benefits as a % of Salaries22.62527.427.626.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Joint Transportation agreement with Middle Township for Spec Ed Students.
  • Joint transportation agreement with Woodbine for non-public students.
  • Shared Services agreement with Middle Township for Bus Maintenance.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,071,794 (A)
Estimated Net Taxable Valuation (as of 02/17/2011)1,053,083,094 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7665 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,690,613 (D)
Estimated Net Taxable Valuation (as of 02/17/2011)1,053,083,094 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8253 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,071,794 (G)
Estimated Equalized Valuation (as of 10/01/2010)969,094,021 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8329 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,690,613 (J)
Estimated Equalized Valuation (as of 10/01/2010)969,094,021 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8968 (L)

 

Administrative Salaries
Employee Name: George Papp 
Job TitleSuperintendent Principal 
Base Annual Salary119,088 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days236 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,958 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Wallace Hartmetz 
Job TitleNone 
Base Annual Salary83,338 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days247 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments