User Friendly budget
03/28/2011 CAPE MAY - DENNIS TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 544 530 516
Pupils on Roll - Special Full-Time 95 86 84
Subtotal - Pupils On Roll 639 616 600
Private School Placements 3 4 5
Pupils Sent to Contracted Preschool Prog 1 2
Pupils Sent to Other Districts-Reg Prog 214 181 159
Pupils Sent to Other Dists-Spec Ed Prog 60 66 83
Pupils Received 5 4 2
Pupils in State Facilities 3 1
CAPE MAY - DENNIS TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 121,618 121,472
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
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
Equalization Aid - ARRA GSF 17-4521 10,095
Education Jobs Fund 18-4522 178,448
SUBTOTAL 277,273 10,628 188,207
Adjustment for Prior Year Encumbrances 47,619
Actual Revenues (Over)/Under Expenditures 71,935
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
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 48,559
Title IV 20-4471-4474 1,650
I.D.E.A. Part B (Handicapped) 20-4420-4429 523,755 280,191 234,000
Other 20-4XXX 41,034 25,000
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
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
CAPE MAY - DENNIS TWP
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 3,141,441 3,020,854 3,160,189
Special Education 11-2XX-100-XXX 1,420,507 1,275,027 1,295,255
Basic Skills/Remedial 11-230-100-XXX 236,297 203,845 324,620
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 21,546 10,489 10,500
School Sponsored Athletics 11-402-100-XXX 26,135 10,364 15,865
Community Services Programs/Operations 11-800-330-XXX 8 375 375
Support Services:
Tuition 11-000-100-XXX 4,282,789 4,285,330 4,401,555
Attendance and Social Work Services 11-000-211-XXX 188 575
Health Services 11-000-213-XXX 171,561 176,812 181,770
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 102,492 104,849 84,043
Guidance 11-000-218-XXX 100,503 103,110 103,909
Child Study Teams 11-000-219-XXX 496,912 496,169 503,388
Improvement of Instructional Services 11-000-221-XXX 138,440 8,923 28,126
Educational Media Services - School Library 11-000-222-XXX 124,807 177,333 141,863
Instructional Staff Training Services 11-000-223-XXX 14,904 25,944 25,500
General Administration 11-000-230-XXX 329,070 328,551 291,337
School Administration 11-000-240-XXX 384,457 278,295 287,019
Central Svcs & Admin Info Technology 11-000-25X-XXX 240,802 228,699 228,822
Operation and Maintenance of Plant Services 11-000-26X-XXX 895,947 938,286 954,841
Student Transportation Services 11-000-270-XXX 972,770 1,010,418 997,114
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,792,652 1,789,674 1,813,429
Total Support Services Expenditures 10,048,294 9,952,393 10,043,291
TOTAL GENERAL CURRENT EXPENSE 14,894,228 14,473,347 14,850,095
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,200 250
Facilities Acquisition and Construction Services 12-000-4XX-XXX 60,026 34,908
TOTAL CAPITAL EXPENDITURES 61,226 35,158
Transfer of Funds to Charter Schools 10-000-100-56X 9,621 29,477 8,104
OPERATING BUDGET GRAND TOTAL 14,903,849 14,564,050 14,893,357
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 4,745 5,072
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 18,228 18,002 15,301
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 49,136 35,000 29,750
Nonpublic Handicapped Services 20-XXX-XXX-XXX 55,146 58,000 49,300
Nonpublic Nursing Services 20-XXX-XXX-XXX 21,616 18,993 16,144
Total State Projects 144,126 129,995 110,495
Federal Projects:
Title I 20-XXX-XXX-XXX 87,363 70,800 52,500
Title II 20-XXX-XXX-XXX 48,559
Title IV 20-XXX-XXX-XXX 1,650
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 523,755 280,191 234,000
Other Special Projects 20-XXX-XXX-XXX 41,034 25,000
Total Federal Projects 652,152 426,200 286,500
TOTAL GRANTS AND ENTITLEMENTS 801,023 561,267 396,995
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 618,410 606,030 618,819
TOTAL REPAYMENT OF DEBT 618,410 606,030 618,819
Total Expenditures 16,323,282 15,731,347 15,909,171
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 16,323,282 15,731,347 15,909,171
CAPE MAY - DENNIS TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 445,682 460,516 374,974 290,329
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 124,713 125,209 126,409 126,659
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 51,362 62,903 36,827 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
CAPE MAY - DENNIS TWP
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 14104 14821 14750 14899 15752
Total Classroom Instruction 8698 9380 8981 9226 9992
Classroom-Salaries and Benefits 8304 8968 8631 8887 9635
Classroom-General Supplies and Textbooks 361 387 297 306 315
Classroom-Purchased Services and Other 33 25 53 34 42
Total Support Services 1873 2217 2216 2175 2187
Support Services-Salaries and Benefits 1661 1998 1952 1850 1926
Total Administrative Costs 1699 1792 1671 1607 1596
Administration-Salaries and Benefits 1338 1417 1281 1160 1194
Legal Costs 0 55 29 29 33
Total Operations and Maintenance of Plant 1620 1588 1678 1691 1758
Operations & Maintenance of Plant-Salary & Ben. 764 859 774 778 795
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 79 91 42 41 54
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 22.6 25.0 27.4 27.6 26.6
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 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 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.
CAPE MAY - DENNIS TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CAPE MAY - DENNIS TWP
Shared Services -- Description of 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.
CAPE MAY - DENNIS TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,071,794 (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)X100 0.7665 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,690,613 (D)
Estimated Net Taxable Valuation (as of 02/17/2011 ) 1,053,083,094 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.8253 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,071,794 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 969,094,021 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8329 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,690,613 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 969,094,021 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.8968 (L)
CAPE MAY - DENNIS TWP
17. Salaries and Benefits of Certain District Employees
Name George Papp
Job Title Superintendent
Principal
Base Annual Salary 119,088
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2012
Annual Work Days 236
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 134
Life Insurance 0
Other Insurances 1,824
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - DENNIS TWP
17. Salaries and Benefits of Certain District Employees
Name Wallace Hartmetz
Job Title Other
None
Base Annual Salary 83,338
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 247
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
