03/11/2008 CAPE MAY - CAPE MAY CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 153 143 164
Pupils on Roll - Special Full-Time 11 11 10
Pupils Sent to Other Dists-Spec Ed Prog 4 3 4
Pupils Received 3 4 4
CAPE MAY - CAPE MAY CITY
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 355,149 330,695
Withdrawal from Cap Res-for Local Share 10-307 44,850 46,645
Revenues from Local Sources:
Local Tax Levy 10-1210 1,338,359 1,483,921 1,483,921
Tuition 10-1300 13,500 16,700 25,300
Interest Earned on Capital Reserve Funds 10-1XXX 2,142 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 53,133 32,000 32,000
SUBTOTAL 1,407,134 1,532,671 1,541,271
Revenues from State Sources:
Transportation Aid 10-3120 4,744 4,744
Special Education Aid 10-3130 184,709 184,709
Bilingual Education 10-3140 5,822 5,822
Stabilization Aid 10-3171 61,002 61,002
Consolidated Aid 10-3195 19,091 19,091
Additional Formula Aid 10-3196 13,663 27,736
Other State Aids 10-3XXX 336
Categorical Special Education Aid 10-3132 59,381
Categorical Security Aid 10-3177 28,778
Adjustment Aid 10-3178 404,404
Categorical Transportation Aid 10-3121 7,890
SUBTOTAL 289,367 303,104 500,453
Revenues from Federal Sources:
IMPACT Aid 10-4100 643,673 600,000 580,000
SUBTOTAL 643,673 600,000 580,000
Adjustment for Prior Year Encumbrances 29,911
Actual Revenues (Over)/Under Expenditures 273,449
TOTAL OPERATING BUDGET 2,613,623 2,865,685 2,999,064
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 101,706 101,706
Demonstrably Effective Program Aid 20-3212 74,370 74,370
Preschool Education Aid 20-3218 31,967
Instructional Supplement Aid 20-3214 3,993 3,993
Other Restricted Entitlements 20-32XX 71,623 140,922 87,499
TOTAL REVENUES FROM STATE SOURCES 251,692 320,991 119,466
Revenues from Federal Sources:
Title I 20-4411-4416 61,038 43,038 36,582
I.D.E.A. Part B (Handicapped) 20-4420-4429 64,291 67,326 56,746
Other 20-4XXX 12,424 25,759 16,043
TOTAL REVENUES FROM FEDERAL SOURCES 137,753 136,123 109,371
TOTAL GRANTS AND ENTITLEMENTS 389,445 457,114 228,837
TOTAL REVENUES/SOURCES 3,003,068 3,322,799 3,227,901
CAPE MAY - CAPE MAY CITY
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 954,821 1,005,098 1,192,556
Special Education 11-2XX-100-XXX 40,529 23,150 24,450
Basic Skills/Remedial 11-230-100-XXX 124,093 89,173 46,104
Bilingual Education 11-240-100-XXX 6,000 6,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 16,400 19,900 19,900
Support Services:
Tuition 11-000-100-XXX 98,744 74,131 55,869
Attendance and Social Work Services 11-000-211-XXX 14,221 14,955 15,735
Health Services 11-000-213-XXX 43,736 46,675 65,375
Students - Related & Extraordinary 11-000-216,217 34,293 41,460 39,406
Guidance 11-000-218-XXX 12,051 13,290 37,685
Child Study Teams 11-000-219-XXX 98,250 77,977 94,484
Improvement of Instructional Services 11-000-221-XXX 33,725 47,762 50,908
Educational Media Services - School Library 11-000-222-XXX 39,881 42,200 43,450
General Administration 11-000-230-XXX 77,920 113,311 102,886
School Administration 11-000-240-XXX 37,156 52,041 52,752
Central Svcs & Admin Info Technology 11-000-25X-XXX 76,269 88,763 89,780
Operation and Maintenance of Plant Services 11-000-26X-XXX 370,617 391,531 385,593
Student Transportation Services 11-000-270-XXX 34,632 37,700 34,510
Personal Services - Employee Benefits 11-XXX-XXX-2XX 423,930 474,960 444,055
Food Services 11-000-310-XXX 33,700 79,558 77,516
Total Support Services Expenditures 1,429,125 1,596,314 1,590,004
TOTAL GENERAL CURRENT EXPENSE 2,570,968 2,739,635 2,873,014
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 50 50
Equipment 12-XXX-XXX-73X 42,655 106,000 106,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 20,000 20,000
TOTAL CAPITAL EXPENDITURES 42,655 126,050 126,050
OPERATING BUDGET GRAND TOTAL 2,613,623 2,865,685 2,999,064
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-211-100-XXX 78,547 81,165 25,839
Early Childhood Program Aid:
Support Services 20-211-200-XXX 23,159 20,541 6,128
TOTAL EARLY CHILDHOOD PROGRAM AID 101,706 101,706 31,967
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 20,300 20,300
Support Services 20-212-200-XXX 54,070 54,070
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 74,370 74,370
Instructional Supplement Aid:
Instruction 20-214-100-XXX 3,993 3,993
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,993 3,993
Other State Projects:
Instruction 20-217-100-XXX 32,533
Support Services 20-217-200-XXX 3,967
TOTAL TARA USED TO SUPPORT PROGRAMS 36,500
Nonpublic Textbooks 20-XXX-XXX-XXX 7,367 7,713 6,556
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 34,725 53,556 44,263
Nonpublic Handicapped Services 20-XXX-XXX-XXX 11,183 22,579 19,192
Nonpublic Nursing Services 20-XXX-XXX-XXX 13,068 15,054 12,796
Nonpublic Technology Initiative 20-XXX-XXX-XXX 5,280 5,520 4,692
Total State Projects 251,692 320,991 119,466
Federal Projects:
Title I 20-XXX-XXX-XXX 61,038 43,038 36,582
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 64,291 67,326 56,746
Other Special Projects 20-XXX-XXX-XXX 12,424 25,759 16,043
Total Federal Projects 137,753 136,123 109,371
TOTAL GRANTS AND ENTITLEMENTS 389,445 457,114 228,837
Total Expenditures 3,003,068 3,322,799 3,227,901
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 3,003,068 3,322,799 3,227,901
CAPE MAY - CAPE MAY CITY
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 780,114 504,453 355,695 25,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 42,885 45,027 46,695 100
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
CAPE MAY - CAPE MAY CITY
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 18423 15992 16264 18470 16176
Total Classroom Instruction 10987 9477 9281 10423 9191
Classroom-Salaries and Benefits 10220 8848 8453 9662 8462
Classroom-General Supplies and Textbooks 652 512 679 594 600
Classroom-Purchased Services and Other 115 117 150 167 129
Total Support Services 2279 2323 2269 2557 2323
Support Services-Salaries and Benefits 1700 1514 1581 1750 1578
Total Administrative Costs 1984 1404 1610 1971 1658
Administration-Salaries and Benefits 1571 1054 1173 1423 1224
Total Operations and Maintenance of Plant 2757 2455 2474 2821 2402
Operations & Maintenance of Plant-Salary & Ben. 1372 854 1120 1236 918
Total Food Services Costs 244 206 465 517 445
Total Extracurricular Costs 169 123 143 158 137
Total Equipment Costs 244 261 620 688 609
Employee Benefits as a % of Salaries 27.0 28.7 30.8 29.7 26.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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 - CAPE MAY CITY
Shared Services -- Description of Shared Services
_________________________________________________
Transportation - Cape May County Shared Services, Lower Cape May Regional
Child Study Team - Lower Cape May Regional
Technology Support and Webpage design - Lower Cape May Regional
Use of facilities - gym, pool, fields - Cape May City Recreation Dept
Curriculum articulation - WCM, LCMR, Lower Twp
NJSBA Insurance Group, CAIP
Aces Electric
ACT Telephone
Trash Service, Snow Plowing - Cape May City
Use of Parking Lot - Cape May City
Vocal and Instrumental Music Instructors - Wildwood Crest School
Treasurer/Deputy Treasurer - Cape May City
Nature Trail
Little League field
Shared Service Focus Group - WMC, CMC, Lower Twp, LCMR
Assemblies - WCM, Lower Township Schools
Facility Use - CCA, TPA other local groups
Speech Therapist - Lower Cape May Regional
CAPE MAY - CAPE MAY CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,483,921 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 2,204,049,457 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.0673 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,483,921 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 2,204,049,457 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0673 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,483,921 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,659,813,227 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0558 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,483,921 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,659,813,227 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.0558 (L)