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User Friendly Budgets
2011-2012

CAPE MAY - WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time651673674
spacing
Pupils on Roll - Special Full-Time181174172
Pupils on Roll - Special Shared-Time1070
Private School Placements076
spacing
Pupils Sent to Other Districts-Reg Prog856
Pupils Sent to Other Dists-Spec Ed Prog313130
Pupils Received10491109
Pupils in State Facilities9109

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 660,000 1,122,661
Withdrawal from Maint. Reserve 10-310 0 425,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,339,262 9,339,262 9,339,262
Tuition 10-1300 2,569,342 2,235,343 2,069,061
Unrestricted Miscellaneous Revenues 10-1XXX 379,596 17,000 17,000
SUBTOTAL  12,288,200 11,591,605 11,425,323
Revenues from State Sources:
Categorical Special Education Aid 10-3132 351,950 358,529 358,529
Equalization Aid 10-3176 0 483,153 483,153
Categorical Security Aid 10-3177 241,400 267,245 267,245
Adjustment Aid 10-3178 4,412,425 3,557,617 3,738,204
Categorical Transportation Aid 10-3121 118,933 122,558 122,558
SUBTOTAL  5,124,708 4,789,102 4,969,689
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 47,574 31,197 37,638
Education Jobs Fund 18-4522 0 0 188,603
SUBTOTAL  47,574 31,197 226,241
Adjustment for Prior Year Encumbrances  0 179,693 0
Actual Revenues (Over)/Under Expenditures  -579,148 0 0
TOTAL OPERATING BUDGET  16,881,334 17,676,597 17,743,914
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 281,924 386,100 401,544
Other Restricted Entitlements 20-32XX 63,063 65,216 0
TOTAL REVENUES FROM STATE SOURCES  344,987 451,316 401,544
Revenues from Federal Sources:
Title I 20-4411-4416 930,278 667,606 567,465
Title II 20-4451-4455 0 117,826 100,152
Title III 20-4491-4494 0 40,942 34,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 288,490 262,877 223,445
Other 20-4XXX 374,729 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,593,497 1,089,251 925,862
TOTAL GRANTS AND ENTITLEMENTS  1,938,484 1,540,567 1,327,406
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 31,140 0 0
TOTAL REVENUES FROM LOCAL SOURCES  31,140 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 11,868 0 0
TOTAL LOCAL REPAYMENT OF DEBT  43,008 0 0
Actual Revenues (Over)/Under Expenditures  2,846 0 0
TOTAL REPAYMENT OF DEBT  45,854 0 0
TOTAL REVENUES/SOURCES  18,865,672 19,217,164 19,071,320
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,865,672 19,217,164 19,071,320

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,394,8405,197,7145,229,036
Special Education 11-2XX-100-XXX1,504,9391,511,7091,533,131
Bilingual Education 11-240-100-XXX297,297383,626351,850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX93,60598,160101,000
School Sponsored Athletics 11-402-100-XXX381,685351,103367,400
Support Services:
Tuition 11-000-100-XXX1,345,0131,683,9111,489,928
Attendance and Social Work Services 11-000-211-XXX106,033107,013109,398
Health Services 11-000-213-XXX177,735181,150162,308
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21787,61291,47393,206
Guidance 11-000-218-XXX535,863402,779332,172
Child Study Teams 11-000-219-XXX483,209509,864581,032
Improvement of Instructional Services 11-000-221-XXX305,452201,678218,191
Educational Media Services - School Library 11-000-222-XXX222,677219,665225,510
General Administration 11-000-230-XXX260,313285,227257,545
School Administration 11-000-240-XXX628,245626,138623,214
Central Svcs & Admin Info Technology 11-000-25X-XXX240,253277,383203,725
Operation and Maintenance of Plant Services 11-000-26X-XXX1,625,2381,884,2201,786,613
Student Transportation Services 11-000-270-XXX529,181665,317582,138
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,608,9802,912,1753,424,897
Food Services 11-000-310-XXX20,00025,00027,000
Total Support Services Expenditures 9,175,80410,072,99310,116,877
TOTAL GENERAL CURRENT EXPENSE 16,848,17017,615,30517,699,294
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X33,16457,64642,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX03,6462,120
TOTAL CAPITAL EXPENDITURES 33,16461,29244,620
OPERATING BUDGET GRAND TOTAL 16,881,33417,676,59717,743,914
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX167,148253,065184,552
Support Services 20-218-200-XXX114,776130,535214,492
Facilities Acquisition and Construction Services 20-218-400-XXX02,5002,500
TOTAL PRESCHOOL EDUCATION AID 281,924386,100401,544
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,4067,6440
Nonpublic Auxiliary Services 20-XXX-XXX-XXX30,20123,8740
Nonpublic Handicapped Services 20-XXX-XXX-XXX6,10418,0330
Nonpublic Nursing Services 20-XXX-XXX-XXX12,35210,3190
Nonpublic Technology Initiative 20-XXX-XXX-XXX05,3460
Other Special Projects 20-XXX-XXX-XXX4,00000
Total State Projects 344,987451,316401,544
Federal Projects:
Title I 20-XXX-XXX-XXX930,278667,606567,465
Title II 20-XXX-XXX-XXX0117,826100,152
Title III 20-XXX-XXX-XXX040,94234,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX288,490262,877223,445
Other Special Projects 20-XXX-XXX-XXX374,72900
Total Federal Projects 1,593,4971,089,251925,862
TOTAL GRANTS AND ENTITLEMENTS 1,938,4841,540,5671,327,406
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX45,85400
TOTAL REPAYMENT OF DEBT 45,85400
Total Expenditures 18,865,67219,217,16419,071,320
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,865,67219,217,16419,071,320

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget447,848652,976567,627222,976
  Repayment of Debt1-2,845-2,845-2,845
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve8181818
      Adult Education Programs0000
      Maintenance Reserve636,375636,375211,375211,375
      Legal Reserve633,6301,122,661778,0100
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost18,14719,96717,91618,40118,944
Total Classroom Instruction10,97611,93110,56310,90711,346
Classroom-Salaries and Benefits10,21211,1829,86210,17410,593
Classroom-General Supplies and Textbooks529530480502515
Classroom-Purchased Services and Other234219222231238
Total Support Services2,4383,1042,5462,6682,875
Support Services-Salaries and Benefits2,1592,6952,2482,2642,304
Total Administrative Costs1,6001,7941,7401,7321,641
Administration-Salaries and Benefits1,3511,5421,5181,4981,400
Legal Costs033172235
Total Operations and Maintenance of Plant2,3632,3732,4212,4382,359
Operations & Maintenance of Plant-Salary & Ben.1,0171,201915996963
Total Food Services Costs5126292932
Total Extracurricular Costs720739618627690
Total Equipment Costs34337153
Employee Benefits as a % of Salaries25.625.835.328.734.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 CST Director
  • Shared Technology Technician
  • Shared Professional Development
  • Shared Food Service
  • Shared CST services (PT, OT, Psych, etc.)
  • Purchasing Co-Ops
  • ACES Co-Op (Engery)
  • Shared fuel costs/ municipal
  • E-rate participation
  • Shared placement of special needs children

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,778,832,252 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5250 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,360,223 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,778,832,252 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5262 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,694,586,169 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5511 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,360,223 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,694,586,169 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5524 (L)

 

Administrative Salaries
Employee Name: Dennis J. Anderson 
Job TitleSuperintendent 
Base Annual Salary76,300 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5800 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Gregory S. Rohrman 
Job TitleBusiness Administrator 
Base Annual Salary74,856 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5800 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,400 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments