04/21/2010 CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll - Special Full-Time 272 278 237
Pupils on Roll - Special Shared-Time 11 10 6
CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 590,761 667,438
Revenues from Local Sources:
County Tax Levy 10-1210 3,821,954 3,974,832 3,974,832
Tuition from LEAs 10-1310 8,145,268 7,156,362 7,478,029
Non-Resident Fees 10-1350 402,442 355,000 355,000
Interest Earned on Maintenance Reserve 10-1XXX 290 290
Interest Earned on Capital Reserve Funds 10-1XXX 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 77,953 50,000 45,000
SUBTOTAL 12,447,617 11,536,484 11,858,151
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 50,278 35,000 35,000
Adjustment for Prior Year Encumbrances 43,404
Actual Revenues (Over)/Under Expenditures -82,264
TOTAL OPERATING BUDGET 12,415,631 12,205,649 12,560,589
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 68,013 74,526
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 14,500 4,470
TOTAL REVENUES FROM STATE SOURCES 14,500 4,470
Revenues from Federal Sources:
Other 20-4XXX 202,795 104,475
TOTAL REVENUES FROM FEDERAL SOURCES 202,795 104,475
TOTAL GRANTS AND ENTITLEMENTS 285,308 183,471
TOTAL REVENUES/SOURCES 12,700,939 12,389,120 12,560,589
CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX 3,778,929 3,922,101 3,982,875
Other Instructional Programs 11-4XX-100-XXX 1,070,533 1,102,043 1,151,600
Community Services Programs/Operations 11-800-330-XXX 6,696 6,814 6,814
Support Services:
Health Services 11-000-213-XXX 255,998 272,800 222,924
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 675,944 702,386 733,280
Child Study Teams 11-000-219-XXX 648,176 697,613 692,238
Improvement of Instructional Services 11-000-221-XXX 3,022
Educational Media Services - School Library 11-000-222-XXX 100,518 105,013 105,094
Instructional Staff Training Services 11-000-223-XXX 20,509 26,208 26,208
General Administration 11-000-230-XXX 402,296 372,712 376,394
School Administration 11-000-240-XXX 420,347 401,527 422,307
Central Svcs & Admin Info Technology 11-000-25X-XXX 341,153 370,277 406,283
Interest Earned on Maintenance Reserve 10-606 290 290
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,916,895 1,923,555 1,861,633
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,174,615 2,302,310 2,567,649
Food Services 11-000-310-XXX 100,000
Total Support Services Expenditures 7,059,473 7,174,401 7,414,010
TOTAL GENERAL CURRENT EXPENSE 11,915,631 12,205,649 12,555,589
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 500,000
Interest Earned on Capital Reserve 10-604 5,000
TOTAL CAPITAL EXPENDITURES 500,000 5,000
OPERATING BUDGET GRAND TOTAL 12,415,631 12,205,649 12,560,589
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 68,013 74,526
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 14,500 4,470
Total State Projects 14,500 4,470
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX 202,795 104,475
Total Federal Projects 202,795 104,475
TOTAL GRANTS AND ENTITLEMENTS 285,308 183,471
Total Expenditures 12,700,939 12,389,120 12,560,589
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
TOTAL EXPENDITURES NET OF TRANSFERS 12,700,939 12,389,120 12,560,589
CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 2,000,335 2,220,219 1,914,458 1,247,020
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 1 500,001 500,001 505,001
Adult Education Programs 0 0 0 0
Maintenance Reserve 29,000 29,000 29,290 29,580
Legal Reserve 0 0 0 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 - CAPE MAY CO SPECIAL SERV
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 42580 47625 50675 43128 52314
Total Classroom Instruction 21521 24623 26673 22710 27950
Classroom-Salaries and Benefits 21127 23438 25956 22096 27227
Classroom-General Supplies and Textbooks 261 786 272 232 272
Classroom-Purchased Services and Other 132 400 445 381 451
Total Support Services 7760 8654 9686 8115 9635
Support Services-Salaries and Benefits 7444 8243 9267 7759 9216
Total Administrative Costs 5346 5740 5877 4993 6301
Administration-Salaries and Benefits 4636 4938 4978 4231 5317
Legal Costs 0 0 67 57 67
Total Operations and Maintenance of Plant 7383 8174 8402 7279 8390
Operations & Maintenance of Plant-Salary & Ben. 2104 2281 2559 2150 2631
Total Food Services Costs 518 400 0 0 0
Total Extracurricular Costs 0 0 0 0 0
Total Equipment Costs 0 0 0 0 0
Employee Benefits as a % of Salaries 31.6 28.8 30.1 28.9 31.7
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 CO SPECIAL SERV
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CAPE MAY - CAPE MAY CO SPECIAL SERV
Shared Services -- Description of Shared Services
_________________________________________________
Purchasing through the county for gasoline, waste management services and
sewer.
Provide transportation to districts through jointures
Provide itinerent services to districts as needed
Join in cooperative bids for electrical services
Provide Food Services Director through an interlocal agreement
CAPE MAY - CAPE MAY CO SPECIAL SERV
17. Salaries and Benefits of Certain District Employees
Name Barbara Makoski
Job Title Superintendent
Base Annual Salary 143,465
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 07/01/2013
Annual Work Days 251
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 5
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 375
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 - CAPE MAY CO SPECIAL SERV
17. Salaries and Benefits of Certain District Employees
Name Diane S Fox
Job Title Business Administrator
Base Annual Salary 93,549
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 251
Annual Vacation Days 22
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 175
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