03/17/2009 CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll - Special Full-Time 283 272 237
Pupils on Roll - Special Shared-Time 10 11 6
CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 590,761
Transfers from Other Funds 10-5200 50,900
Revenues from Local Sources:
County Tax Levy 10-1210 3,674,956 3,821,954 3,974,832
Tuition from LEAs 10-1310 7,346,480 8,185,062 7,156,362
Non-Resident Fees 10-1350 481,433 350,000 355,000
Interest Earned on Maintenance Reserve 10-1XXX 290
Unrestricted Miscellaneous Revenues 10-1XXX 133,382 30,000 50,000
SUBTOTAL 11,636,251 12,387,016 11,536,484
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 46,236 30,000 35,000
Adjustment for Prior Year Encumbrances 181,024
Actual Revenues (Over)/Under Expenditures -431,729
TOTAL OPERATING BUDGET 11,301,658 12,598,040 12,162,245
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 66,541 90,357
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 232,101 256,192
TOTAL REVENUES FROM STATE SOURCES 232,101 256,192
Revenues from Federal Sources:
Other 20-4XXX 94,299
TOTAL REVENUES FROM FEDERAL SOURCES 94,299
TOTAL GRANTS AND ENTITLEMENTS 392,941 346,549
TOTAL REVENUES/SOURCES 11,694,599 12,944,589 12,162,245
CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX 3,436,852 3,912,310 3,835,875
Other Instructional Programs 11-4XX-100-XXX 930,213 1,091,174 1,124,110
Community Services Programs/Operations 11-800-330-XXX 11,829 6,552 6,814
Support Services:
Health Services 11-000-213-XXX 248,245 263,557 272,732
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 572,671 657,602 701,981
Child Study Teams 11-000-219-XXX 636,602 729,927 704,019
Improvement of Instructional Services 11-000-221-XXX 1,977 4,293
Educational Media Services - School Library 11-000-222-XXX 102,999 100,966 105,013
Instructional Staff Training Services 11-000-223-XXX 23,332 26,200 26,208
General Administration 11-000-230-XXX 419,932 448,368 372,521
School Administration 11-000-240-XXX 382,695 422,938 401,827
Central Svcs & Admin Info Technology 11-000-25X-XXX 321,270 361,919 359,711
Interest Earned on Maintenance Reserve 10-606 290
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,825,512 1,951,878 1,874,219
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,250,068 2,520,356 2,376,925
Food Services 11-000-310-XXX 137,461 100,000
Total Support Services Expenditures 6,922,764 7,588,004 7,195,156
TOTAL GENERAL CURRENT EXPENSE 11,301,658 12,598,040 12,162,245
OPERATING BUDGET GRAND TOTAL 11,301,658 12,598,040 12,162,245
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 66,541 90,357
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 232,101 256,192
Total State Projects 232,101 256,192
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX 94,299
Total Federal Projects 94,299
TOTAL GRANTS AND ENTITLEMENTS 392,941 346,549
Total Expenditures 11,694,599 12,944,589 12,162,245
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
TOTAL EXPENDITURES NET OF TRANSFERS 11,694,599 12,944,589 12,162,245
CAPE MAY - CAPE MAY CO SPECIAL SERV
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 1,778,630 2,000,335 2,147,335 1,556,574
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 29,000 29,000 29,290
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 CO SPECIAL SERV
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 43361 42580 48504 45384 50675
Total Classroom Instruction 21031 21521 25224 23510 26673
Classroom-Salaries and Benefits 20603 21127 24477 22546 25956
Classroom-General Supplies and Textbooks 281 261 255 511 272
Classroom-Purchased Services and Other 147 132 491 452 445
Total Support Services 8639 7760 9060 8363 9686
Support Services-Salaries and Benefits 8377 7444 8651 7981 9267
Total Administrative Costs 5798 5346 6002 5569 5877
Administration-Salaries and Benefits 5119 4636 5100 4689 4978
Total Operations and Maintenance of Plant 7180 7383 7794 7550 8401
Operations & Maintenance of Plant-Salary & Ben. 1815 2104 2304 2124 2559
Total Food Services Costs 690 518 391 360 0
Total Extracurricular Costs 0 0
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 32.1 31.6 32.2 32.1 30.1
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.
CAPE MAY - CAPE MAY CO SPECIAL SERV
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 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 and floor replacement
CAPE MAY - CAPE MAY CO SPECIAL SERV
17. Salaries and Benefits of Certain District Employees
Name Barbara Makoski
Job Title Superintendent
Base Annual Salary 139,286
FTE 1
Shared with Another District? 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 89,672
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 251
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 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