>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>WILDWOOD CITY

User Friendly Budgets
2008

CAPE MAY - WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time635660661
spacing
Pupils on Roll - Special Full-Time153211210
Pupils on Roll - Special Shared-Time191517
Private School Placements410
spacing
Pupils Sent to Other Districts-Reg Prog1168
Pupils Sent to Other Dists-Spec Ed Prog333231
Pupils Received119122115
Pupils in State Facilities466

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 89,823 588,455
Revenues from Local Sources:
Local Tax Levy 10-1210 9,256,098 9,339,262 9,339,262
Tuition 10-1300 2,012,190 2,334,112 1,915,190
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1
Unrestricted Miscellaneous Revenues 10-1XXX 138,388 40,001 61,001
SUBTOTAL  11,406,676 11,713,375 11,315,454
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,275,561 1,275,561 0
Transportation Aid 10-3120 121,051 121,051 0
Special Education Aid 10-3130 565,343 565,343 0
Bilingual Education 10-3140 129,270 129,270 0
Stabilization Aid 10-3171 1,998,803 1,998,803 0
Consolidated Aid 10-3195 86,882 86,882 0
Additional Formula Aid 10-3196 108,334 272,244 0
Other State Aids 10-3XXX 0 64,917 0
Categorical Special Education Aid 10-3132 0 0 344,127
Categorical Security Aid 10-3177 0 0 231,192
Adjustment Aid 10-3178 0 0 5,024,785
Categorical Transportation Aid 10-3121 0 0 90,851
SUBTOTAL  4,285,244 4,514,071 5,690,955
Adjustment for Prior Year Encumbrances  0 482,102 0
Actual Revenues (Over)/Under Expenditures  135,527 0 0
TOTAL OPERATING BUDGET  15,827,447 16,799,371 17,594,864
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 42,282 0
Early Childhood Program Aid 20-3211 677,348 751,182 0
Demonstrably Effective Program Aid 20-3212 450,766 427,237 0
Preschool Education Aid 20-3218 0 0 366,109
Other Restricted Entitlements 20-32XX 87,373 84,496 78,700
TOTAL REVENUES FROM STATE SOURCES  1,215,487 1,305,197 444,809
Revenues from Federal Sources:
Title I 20-4411-4416 778,024 699,489 629,540
I.D.E.A. Part B (Handicapped) 20-4420-4429 241,700 246,633 221,969
Other 20-4XXX 777,601 162,265 146,038
TOTAL REVENUES FROM FEDERAL SOURCES  1,797,325 1,108,387 997,547
TOTAL GRANTS AND ENTITLEMENTS  3,012,812 2,413,584 1,442,356
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 63,065 67,401 63,980
TOTAL REVENUES FROM LOCAL SOURCES  63,065 67,401 63,980
Revenues from State Sources:
Debt Service Aid Type II 40-3160 21,742 23,237 22,058
TOTAL LOCAL REPAYMENT OF DEBT  84,807 90,639 86,038
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  84,806 90,639 86,038
TOTAL REVENUES/SOURCES  18,925,065 19,303,594 19,123,258

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,393,4924,542,6844,958,535
Special Education 11-2XX-100-XXX1,533,2291,460,4031,505,081
Basic Skills/Remedial 11-230-100-XXX00233,604
Bilingual Education 11-240-100-XXX203,400333,219297,857
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX117,970105,700115,788
School Sponsored Athletics 11-402-100-XXX362,901436,259418,015
Support Services:
Tuition 11-000-100-XXX1,366,4521,322,3351,422,280
Attendance and Social Work Services 11-000-211-XXX105,006110,386114,741
Health Services 11-000-213-XXX139,956160,534158,174
Students - Related & Extraordinary 11-000-216,21789,22697,860101,684
Guidance 11-000-218-XXX471,897524,331518,736
Child Study Teams 11-000-219-XXX363,075391,250384,864
Improvement of Instructional Services 11-000-221-XXX188,991282,368383,985
Educational Media Services - School Library 11-000-222-XXX182,771234,115233,970
General Administration 11-000-230-XXX334,869337,366337,460
School Administration 11-000-240-XXX495,485545,938551,160
Central Svcs & Admin Info Technology 11-000-25X-XXX179,397205,800211,560
Deposit to Maintenance Reserve 10-6060036,375
Operation and Maintenance of Plant Services 11-000-26X-XXX2,226,4491,987,2361,953,322
Student Transportation Services 11-000-270-XXX519,085512,140552,140
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,512,4443,118,5303,079,532
Food Services 11-000-310-XXX25,00090,91726,000
Total Support Services Expenditures 9,200,1039,921,10610,029,608
TOTAL GENERAL CURRENT EXPENSE 15,811,09516,799,37117,594,863
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001
TOTAL CAPITAL EXPENDITURES 001
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X16,35200
OPERATING BUDGET GRAND TOTAL 15,827,44716,799,37117,594,864
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX451,965491,703241,379
Support Services 20-211-200-XXX225,383296,761122,230
Facilities Acquisition and Construction Services 20-211-400-XXX05,0002,500
TOTAL EARLY CHILDHOOD PROGRAM AID 677,348793,464366,109
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX219,828224,0440
Support Services 20-212-200-XXX230,938203,1930
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 450,766427,2370
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,56012,10711,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX27,42937,84627,500
Nonpublic Handicapped Services 20-XXX-XXX-XXX12,7478,49812,700
Nonpublic Nursing Services 20-XXX-XXX-XXX15,44414,32715,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,2737,7188,000
Other Special Projects 20-XXX-XXX-XXX11,9204,0004,000
Total State Projects 1,215,4871,305,197444,809
Federal Projects:
Title I 20-XXX-XXX-XXX778,024699,489629,540
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX241,700246,633221,969
Other Special Projects 20-XXX-XXX-XXX777,601162,265146,038
Total Federal Projects 1,797,3251,108,387997,547
TOTAL GRANTS AND ENTITLEMENTS 3,012,8122,413,5841,442,356
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX84,80690,63986,038
TOTAL REPAYMENT OF DEBT 84,80690,63986,038
Total Expenditures 18,925,06519,303,59419,123,258

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget451,215329,793289,970289,970
  Repayment of Debt0100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve6778
      Adult Education Programs0000
      Maintenance Reserve00036,375
      Legal Reserve76,579588,455588,4550
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost16,73420,62518,88018,41818,133
Total Classroom Instruction10,09611,83710,88010,46910,578
Classroom-Salaries and Benefits9,56511,2419,9019,4829,781
Classroom-General Supplies and Textbooks473517838846693
Classroom-Purchased Services and Other5879141141105
Total Support Services2,5083,0363,0993,0112,768
Support Services-Salaries and Benefits2,1962,6452,5232,4622,364
Total Administrative Costs1,7671,6671,6091,5471,547
Administration-Salaries and Benefits1,3071,2651,2481,1921,234
Total Operations and Maintenance of Plant1,6133,2702,3862,5292,471
Operations & Maintenance of Plant-Salary & Ben.8639821,0751,0371,042
Total Food Services Costs1253410910330
Total Extracurricular Costs625782797759739
Total Equipment Costs160663
Employee Benefits as a % of Salaries28.128.933.634.731.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 the 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.

 

Shared Services
  • Shared Superintendent
  • Shared Business Administrator
  • Shared Technology Specialist
  • Shared Payroll Service
  • Cooperative purchasing for technology equipment and supplies
  • Cooperative purchasing of energy
  • Cooperative purchasing of paper
  • E-rate purchasing of telephone services, network maintenance
  • Joint transportation agreement with neighboring district
  • Member of county transportation co-op
  • Member of county purchasing co-op

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (A)
Estimated Net Taxable Valuation (as of 01/02/2008)1,838,284,332 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5080 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,403,242 (D)
Estimated Net Taxable Valuation (as of 01/02/2008)1,838,284,332 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5115 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (G)
Estimated Equalized Valuation (as of 01/02/2008)2,077,461,718 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4496 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,403,242 (J)
Estimated Equalized Valuation (as of 01/02/2008)2,077,461,718 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4526 (L)