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User Friendly Budgets
2009

CAPE MAY - WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time660657664
Pupils on Roll Regular Shared-Time002
spacing
Pupils on Roll - Special Full-Time211180180
Pupils on Roll - Special Shared-Time15180
Private School Placements100
spacing
Pupils Sent to Other Districts-Reg Prog630
Pupils Sent to Other Dists-Spec Ed Prog323131
Pupils Received12210688
Pupils in State Facilities697

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 588,455 408,101
Revenues from Local Sources:
Local Tax Levy 10-1210 9,339,262 9,339,262 9,339,262
Tuition 10-1300 2,042,316 1,915,190 2,559,418
Interest Earned on Capital Reserve Funds 10-1XXX 1 1 1
Unrestricted Miscellaneous Revenues 10-1XXX 129,117 61,001 16,387
SUBTOTAL  11,510,696 11,315,454 11,915,068
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,275,561 0 0
Transportation Aid 10-3120 121,051 0 0
Special Education Aid 10-3130 565,343 0 0
Bilingual Education 10-3140 129,270 0 0
Stabilization Aid 10-3171 1,998,803 0 0
Consolidated Aid 10-3195 86,882 0 0
Additional Formula Aid 10-3196 272,244 0 0
Other State Aids 10-3XXX 70,115 0 0
Categorical Special Education Aid 10-3132 0 344,127 351,950
Categorical Security Aid 10-3177 0 231,192 241,400
Adjustment Aid 10-3178 0 5,024,785 4,978,672
Categorical Transportation Aid 10-3121 0 90,851 118,933
SUBTOTAL  4,519,269 5,690,955 5,690,955
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 44,613
SUBTOTAL  0 0 44,613
Adjustment for Prior Year Encumbrances  0 310,510 0
Actual Revenues (Over)/Under Expenditures  -108,614 0 0
TOTAL OPERATING BUDGET  15,921,351 17,905,374 18,058,737
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 878,279 0 0
Demonstrably Effective Program Aid 20-3212 409,206 0 0
Preschool Education Aid 20-3218 0 366,109 378,378
Other Restricted Entitlements 20-32XX 328,347 90,267 76,727
TOTAL REVENUES FROM STATE SOURCES  1,615,832 456,376 455,105
Revenues from Federal Sources:
Title I 20-4411-4416 738,660 669,267 568,876
I.D.E.A. Part B (Handicapped) 20-4420-4429 243,493 257,054 218,495
Other 20-4XXX 751,486 165,555 140,721
TOTAL REVENUES FROM FEDERAL SOURCES  1,733,639 1,091,876 928,092
TOTAL GRANTS AND ENTITLEMENTS  3,349,471 1,548,252 1,383,197
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 67,401 63,980 31,140
Miscellaneous 40-1XXX 19 0 0
TOTAL REVENUES FROM LOCAL SOURCES  67,420 63,980 31,140
Revenues from State Sources:
Debt Service Aid Type II 40-3160 23,237 22,058 15,153
TOTAL LOCAL REPAYMENT OF DEBT  90,657 86,038 46,294
TOTAL REPAYMENT OF DEBT  90,657 86,038 46,294
TOTAL REVENUES/SOURCES  19,361,479 19,539,664 19,488,228

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,782,8084,988,5375,175,388
Special Education 11-2XX-100-XXX1,635,3601,506,1891,558,991
Basic Skills/Remedial 11-230-100-XXX0233,604233,256
Bilingual Education 11-240-100-XXX276,547297,857295,254
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX112,409115,788112,393
School Sponsored Athletics 11-402-100-XXX390,065418,015410,503
Support Services:
Tuition 11-000-100-XXX1,255,4291,422,2801,588,637
Attendance and Social Work Services 11-000-211-XXX112,443114,741119,304
Health Services 11-000-213-XXX162,854159,147164,596
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21798,501103,309107,123
Guidance 11-000-218-XXX509,627523,386543,928
Child Study Teams 11-000-219-XXX396,836396,074416,863
Improvement of Instructional Services 11-000-221-XXX205,115389,300249,543
Educational Media Services - School Library 11-000-222-XXX193,341258,133239,575
General Administration 11-000-230-XXX305,661343,085313,857
School Administration 11-000-240-XXX504,902551,160560,695
Central Svcs & Admin Info Technology 11-000-25X-XXX212,166211,560219,701
Deposit to Maintenance Reserve 10-606036,3750
Operation and Maintenance of Plant Services 11-000-26X-XXX1,812,4342,179,1612,020,531
Student Transportation Services 11-000-270-XXX570,140552,140618,414
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,308,8483,072,3133,085,174
Food Services 11-000-310-XXX55,77133,21925,000
Total Support Services Expenditures 8,704,06810,309,00810,272,941
TOTAL GENERAL CURRENT EXPENSE 15,901,25717,905,37318,058,726
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040010
Interest Earned on Capital Reserve 10-604011
Equipment 12-XXX-XXX-73X20,09400
TOTAL CAPITAL EXPENDITURES 20,094111
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 15,921,35117,905,37418,058,737
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX646,715241,379253,648
Support Services 20-218-200-XXX231,564122,230122,230
Facilities Acquisition and Construction Services 20-218-400-XXX02,5002,500
TOTAL PRESCHOOL EDUCATION AID 878,279366,109378,378
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX212,37600
Support Services 20-212-200-XXX196,83000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 409,20600
Other State Projects:
Instruction 20-217-100-XXX242,80900
TOTAL TARA USED TO SUPPORT PROGRAMS 242,80900
Nonpublic Textbooks 20-XXX-XXX-XXX12,68610,5808,993
Nonpublic Auxiliary Services 20-XXX-XXX-XXX33,02433,04528,088
Nonpublic Handicapped Services 20-XXX-XXX-XXX5,64924,96021,216
Nonpublic Nursing Services 20-XXX-XXX-XXX17,52414,28212,140
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,0807,4006,290
Other Special Projects 20-XXX-XXX-XXX7,57500
Total State Projects 1,615,832456,376455,105
Federal Projects:
Title I 20-XXX-XXX-XXX738,660669,267568,876
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX243,493257,054218,495
Other Special Projects 20-XXX-XXX-XXX751,486165,555140,721
Total Federal Projects 1,733,6391,091,876928,092
TOTAL GRANTS AND ENTITLEMENTS 3,349,4711,548,2521,383,197
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX90,65786,03846,294
TOTAL REPAYMENT OF DEBT 90,65786,03846,294
Total Expenditures 19,361,47919,539,66419,488,228

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget329,793397,598547,598351,897
  Repayment of Debt1110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve78920
      Adult Education Programs0000
      Maintenance Reserve0036,37536,375
      Legal Reserve588,455800,855212,4000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost20,62519,19818,13319,21818,825
Total Classroom Instruction11,83711,55110,57811,02911,137
Classroom-Salaries and Benefits11,24110,4749,78110,16410,272
Classroom-General Supplies and Textbooks517831693652674
Classroom-Purchased Services and Other79246105213192
Total Support Services3,0362,8632,7682,9302,724
Support Services-Salaries and Benefits2,6452,4542,3642,4442,373
Total Administrative Costs1,6671,5171,5471,6151,591
Administration-Salaries and Benefits1,2651,1831,2341,2821,301
Total Operations and Maintenance of Plant3,2702,4572,4712,8372,604
Operations & Maintenance of Plant-Salary & Ben.9829521,0421,0891,106
Total Food Services Costs3470303929
Total Extracurricular Costs782742739768741
Total Equipment Costs025333
Employee Benefits as a % of Salaries28.925.331.631.630.8

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.

 

Shared Services
  • Shared Superintendent
  • Shared Business Administrator
  • Shared Technology Tech
  • Shared CST services (Psych, Social Worker, etc.)
  • Shared food service
  • Transportation co-op
  • Purchasing co-ops
  • Telephone service co-op
  • Utility co-op
  • Shared services with professional development

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (A)
Estimated Net Taxable Valuation (as of 01/10/2009)1,838,006,789 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5081 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,370,402 (D)
Estimated Net Taxable Valuation (as of 01/10/2009)1,838,006,789 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5098 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (G)
Estimated Equalized Valuation (as of 01/10/2009)2,022,647,344 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4617 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,370,402 (J)
Estimated Equalized Valuation (as of 01/10/2009)2,022,647,344 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4633 (L)