04/01/2009 CAPE MAY - LOWER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1529 1544 1519
Pupils on Roll - Special Full-Time 308 330 331
Pupils Sent to Other Dists-Spec Ed Prog 17 21 23
Pupils Received 1
CAPE MAY - LOWER TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 700,469 1,748,054
Revenues from Local Sources:
Local Tax Levy 10-1210 13,364,508 13,899,088 13,899,088
Tuition 10-1300 39,737
Unrestricted Miscellaneous Revenues 10-1XXX 301,959 143,750 114,542
SUBTOTAL 13,706,204 14,042,838 14,013,630
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,344,503
School Choice Aid 10-3116 357,287 556,625 550,260
Transportation Aid 10-3120 817,490
Special Education Aid 10-3130 2,098,389
Bilingual Education 10-3140 10,512
Consolidated Aid 10-3195 199,252
Additional Formula Aid 10-3196 566,212
Other State Aids 10-3XXX 252,126
Categorical Special Education Aid 10-3132 779,896 822,314
Equalization Aid 10-3176 4,144,412 4,938,877
Categorical Security Aid 10-3177 379,780 405,761
Adjustment Aid 10-3178 4,066,106 3,097,228
Categorical Transportation Aid 10-3121 616,970 729,349
SUBTOTAL 8,645,771 10,543,789 10,543,789
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 58,399
SUBTOTAL 58,399
Adjustment for Prior Year Encumbrances 30,194
Actual Revenues (Over)/Under Expenditures -71,776
TOTAL OPERATING BUDGET 22,280,199 25,317,290 26,363,872
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,475 1,000
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 2,509
Early Childhood Program Aid 20-3211 1,008,384
Demonstrably Effective Program Aid 20-3212 642,861
Preschool Education Aid 20-3218 340,330 347,652
Other Restricted Entitlements 20-32XX 385,000
TOTAL REVENUES FROM STATE SOURCES 2,038,754 340,330 347,652
Revenues from Federal Sources:
Title I 20-4411-4416 371,829 349,083 296,720
I.D.E.A. Part B (Handicapped) 20-4420-4429 479,060 472,412 472,412
Other 20-4XXX 183,404 176,594 154,019
TOTAL REVENUES FROM FEDERAL SOURCES 1,034,293 998,089 923,151
TOTAL GRANTS AND ENTITLEMENTS 3,074,522 1,339,419 1,270,803
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1,738 94
Revenues from Local Sources:
Local Tax Levy 40-1210 474,410 470,775 472,801
Miscellaneous 40-1XXX 94
TOTAL REVENUES FROM LOCAL SOURCES 474,504 470,775 472,801
Revenues from State Sources:
Debt Service Aid Type II 40-3160 219,191 218,314 218,491
TOTAL LOCAL REPAYMENT OF DEBT 693,695 690,827 691,386
Actual Revenues (Over)/Under Expenditures -94
TOTAL REPAYMENT OF DEBT 693,601 690,827 691,386
TOTAL REVENUES/SOURCES 26,048,322 27,347,536 28,326,061
CAPE MAY - LOWER TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 6,815,768 8,102,045 8,371,339
Special Education 11-2XX-100-XXX 2,135,970 2,348,579 2,349,010
Bilingual Education 11-240-100-XXX 10,512 21,512 21,512
Support Services:
Tuition 11-000-100-XXX 247,578 453,777 320,738
Attendance and Social Work Services 11-000-211-XXX 22,003 33,392 34,863
Health Services 11-000-213-XXX 371,930 413,013 423,360
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 373,054 361,763 377,749
Guidance 11-000-218-XXX 275,878 302,266 315,778
Child Study Teams 11-000-219-XXX 879,048 975,287 998,704
Improvement of Instructional Services 11-000-221-XXX 113,061 130,415 119,277
Educational Media Services - School Library 11-000-222-XXX 435,278 467,643 486,864
Instructional Staff Training Services 11-000-223-XXX 154,192 202,294 207,025
General Administration 11-000-230-XXX 452,048 525,801 505,801
School Administration 11-000-240-XXX 745,437 916,689 912,689
Central Svcs & Admin Info Technology 11-000-25X-XXX 327,507 365,011 365,011
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,606,225 2,803,857 2,904,510
Student Transportation Services 11-000-270-XXX 1,258,081 1,363,162 1,379,307
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,469,929 5,152,127 5,333,535
Food Services 11-000-310-XXX 200,327 200,000 170,000
Total Support Services Expenditures 12,931,576 14,666,497 14,855,211
TOTAL GENERAL CURRENT EXPENSE 21,893,826 25,138,633 25,597,072
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 386,373 178,657
Facilities Acquisition and Construction Services 12-000-4XX-XXX 766,800
TOTAL CAPITAL EXPENDITURES 386,373 178,657 766,800
OPERATING BUDGET GRAND TOTAL 22,280,199 25,317,290 26,363,872
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,475 1,000
Preschool Education Aid:
Instruction 20-218-100-XXX 795,990 244,104 249,616
Support Services 20-218-200-XXX 214,903 96,226 98,036
TOTAL PRESCHOOL EDUCATION AID 1,010,893 340,330 347,652
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 477,057
Support Services 20-212-200-XXX 165,804
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 642,861
Other State Projects:
Instruction 20-217-100-XXX 320,952
Support Services 20-217-200-XXX 64,048
TOTAL TARA USED TO SUPPORT PROGRAMS 385,000
Total State Projects 2,038,754 340,330 347,652
Federal Projects:
Title I 20-XXX-XXX-XXX 371,829 349,083 296,720
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 479,060 472,412 472,412
Other Special Projects 20-XXX-XXX-XXX 183,404 176,594 154,019
Total Federal Projects 1,034,293 998,089 923,151
TOTAL GRANTS AND ENTITLEMENTS 3,074,522 1,339,419 1,270,803
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 693,601 690,827 691,386
TOTAL REPAYMENT OF DEBT 693,601 690,827 691,386
Total Expenditures 26,048,322 27,347,536 28,326,061
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 26,048,322 27,347,536 28,326,061
CAPE MAY - LOWER TWP
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 440,274 649,831 1,519,989 453,189
Repayment of Debt 1,738 1,832 94 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 1,000,000 1,292,246 1,292,246 1,292,246
Legal Reserve 1,477,448 1,185,081 681,254 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 - LOWER TWP
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 11337 12062 13097 12626 13105
Total Classroom Instruction 6908 7167 7616 7429 7739
Classroom-Salaries and Benefits 6532 6722 7261 7072 7413
Classroom-General Supplies and Textbooks 272 329 251 247 243
Classroom-Purchased Services and Other 103 116 104 110 82
Total Support Services 1798 1928 2031 1987 2074
Support Services-Salaries and Benefits 1605 1724 1803 1733 1829
Total Administrative Costs 958 1039 1172 1211 1211
Administration-Salaries and Benefits 810 878 975 1020 1017
Total Operations and Maintenance of Plant 1600 1679 2002 1738 1826
Operations & Maintenance of Plant-Salary & Ben. 1030 1086 1241 1000 1055
Total Food Services Costs 110 110 110 107 92
Total Extracurricular Costs 0 0
Total Equipment Costs 13 212 83 95 0
Employee Benefits as a % of Salaries 28.3 30.3 33.0 31.9 32.0
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 - LOWER TWP
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 - LOWER TWP
Shared Services -- Description of Shared Services_________________________________________________
Web Design and Support from LCMR
Food Service Supervisor to LCMR
Resource Officer from Lower Twp
Food Service to West Cape May
Curriculum articulation support to Cape May and West Cape May
Inservice participation to Cape May and West Cape May
CAPE MAY - LOWER TWP
22a. Estimated Tax Rate Information ______________________________
A. Estimated 09-10 School Tax Rate__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 13,899,088 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 4,690,984,294 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.2963 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,370,876 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 4,690,984,294 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.3064 (F)
B. Estimated 09-10 Equalized School Tax Rate____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 13,899,088 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 4,473,010,933 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3107 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,370,876 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 4,473,010,933 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.3213 (L)
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Joseph Cirrinicione
Job Title Superintendent
Base Annual Salary 148,677
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,238
Bonuses 14,868
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 Will depend on number accumulated
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 - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name George Drozdowski
Job Title Business Administrator
Base Annual Salary 129,892
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 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,365
Bonuses 7,794
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 Will depend on number accumulated
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 - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Karen Buesing
Job Title Other
Director Educational Programs
Base Annual Salary 121,766
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,714
Bonuses 10,382
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 Will depend on number accumulated
Buyback of Vac. Days Will depend on number accumulated
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 - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Leesa Carlin
Job Title Other
Supervisor Special Services
Base Annual Salary 98,257
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 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
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 Will depend on number accumulated
Buyback of Vac. Days Will depend on number accumulated
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 - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Robert Morris
Job Title Other
Supervisor Food Service
Base Annual Salary 77,432
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 200
Annual Vacation Days 0
Annual Sick Days 13
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 135
Bonuses 3,000
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 Will depend on number accumulated
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 - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Fred Fala
Job Title Other
Supervisor Builing and Grounds
Base Annual Salary 80,934
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 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 225
Bonuses 8,246
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 will depend on number of days accumula
Buyback of Vac. Days ted
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 - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Martha Polillo
Job Title Other
Supervisor Transportation
Base Annual Salary 64,747
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 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 65
Bonuses 16,904
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 Will depend on number accumulated
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