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User Friendly Budgets
2012-13

CAPE MAY - WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time673673696
spacing
Pupils on Roll - Special Full-Time174168169
Pupils on Roll - Special Shared-Time755
Private School Placements722
spacing
Pupils Sent to Other Districts-Reg Prog5130
Pupils Sent to Other Dists-Spec Ed Prog313636
Pupils Received918377
Pupils in State Facilities101313

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,122,661 600,000
Withdrawal from Maint. Reserve 10-310 425,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,339,262 9,339,262 9,584,779
Tuition 10-1300 2,237,993 2,069,061 1,544,482
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 100,240 17,000 17,000
SUBTOTAL  11,677,495 11,425,323 11,152,261
Revenues from State Sources:
Other State Aids 10-3XXX 0 0 96,920
Categorical Special Education Aid 10-3132 358,529 358,529 383,621
Equalization Aid 10-3176 483,153 483,153 614,227
Categorical Security Aid 10-3177 267,245 267,245 264,305
Adjustment Aid 10-3178 3,557,617 3,738,204 3,625,446
Categorical Transportation Aid 10-3121 122,558 122,558 126,005
SUBTOTAL  4,789,102 4,969,689 5,110,524
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 20,748 37,638 32,759
SUBTOTAL  20,748 232,150 32,759
Adjustment for Prior Year Encumbrances  0 343,224 0
Actual Revenues (Over)/Under Expenditures  188,701 0 0
TOTAL OPERATING BUDGET  17,101,046 18,093,047 16,895,544
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 920 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 482,740 401,544 417,004
TOTAL REVENUES FROM STATE SOURCES  482,740 401,544 417,004
Revenues from Federal Sources:
Title I 20-4411-4416 792,063 567,465 533,231
Title II 20-4451-4455 185,627 100,152 90,084
Title III 20-4491-4494 53,075 34,800 37,443
Title IV 20-4471-4474 8,968 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 490,461 223,445 207,794
TOTAL REVENUES FROM FEDERAL SOURCES  1,530,194 925,862 868,552
TOTAL GRANTS AND ENTITLEMENTS  2,013,854 1,327,406 1,285,556
TOTAL REVENUES/SOURCES  19,114,900 19,420,453 18,181,100
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,114,900 19,420,453 18,181,100

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,237,2645,305,9585,058,063
Special Education 11-2XX-100-XXX1,482,2271,533,1311,324,840
Bilingual Education 11-240-100-XXX295,252351,850297,226
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX89,904101,00095,580
School Sponsored Athletics 11-402-100-XXX374,162367,400383,464
Support Services:
Tuition 11-000-100-XXX1,349,0601,492,2741,757,649
Attendance and Social Work Services 11-000-211-XXX106,505109,398113,211
Health Services 11-000-213-XXX178,011162,308167,034
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21791,14593,20695,887
Guidance 11-000-218-XXX328,497332,172257,868
Child Study Teams 11-000-219-XXX503,440581,032537,795
Improvement of Instructional Services 11-000-221-XXX188,872218,191186,380
Educational Media Services - School Library 11-000-222-XXX225,276225,510304,219
General Administration 11-000-230-XXX317,703257,545268,804
School Administration 11-000-240-XXX636,440623,214617,210
Central Svcs & Admin Info Technology 11-000-25X-XXX308,714203,725242,289
Operation and Maintenance of Plant Services 11-000-26X-XXX1,919,2801,866,5071,688,815
Student Transportation Services 11-000-270-XXX470,025625,381480,550
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,979,9063,527,3952,959,750
Food Services 11-000-310-XXX15,71727,00015,000
Total Support Services Expenditures 9,618,59110,344,8589,692,461
TOTAL GENERAL CURRENT EXPENSE 17,097,40018,004,19716,851,634
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X086,73041,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,6462,1202,910
TOTAL CAPITAL EXPENDITURES 3,64688,85043,910
OPERATING BUDGET GRAND TOTAL 17,101,04618,093,04716,895,544
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX92000
Preschool Education Aid:
Instruction 20-218-100-XXX267,528184,552189,224
Support Services 20-218-200-XXX212,712214,492227,780
Facilities Acquisition and Construction Services 20-218-400-XXX2,5002,5000
TOTAL PRESCHOOL EDUCATION AID 482,740401,544417,004
Other State Projects:
Total State Projects 482,740401,544417,004
Federal Projects:
Title I 20-XXX-XXX-XXX792,063567,465533,231
Title II 20-XXX-XXX-XXX185,627100,15290,084
Title III 20-XXX-XXX-XXX53,07534,80037,443
Title IV 20-XXX-XXX-XXX8,96800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX490,461223,445207,794
Total Federal Projects 1,530,194925,862868,552
TOTAL GRANTS AND ENTITLEMENTS 2,013,8541,327,4061,285,556
Total Expenditures 19,114,90019,420,45318,181,100
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,114,90019,420,45318,181,100

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget652,976645,395900,744300,744
  Repayment of Debt-2,845-2,84500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18181818
      Adult Education Programs0000
      Maintenance Reserve636,375211,375211,375211,375
      Legal Reserve1,122,661778,01000
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost19,96721,15618,94419,30717,326
Total Classroom Instruction11,93112,48611,34611,55210,155
Classroom-Salaries and Benefits11,18211,52110,59310,7069,467
Classroom-General Supplies and Textbooks530597515608407
Classroom-Purchased Services and Other219367238239281
Total Support Services3,1042,9162,8752,9022,676
Support Services-Salaries and Benefits2,6952,4262,3042,3282,150
Total Administrative Costs1,7942,1251,6411,6571,654
Administration-Salaries and Benefits1,5421,8251,4001,4151,495
Legal Costs033463518
Total Operations and Maintenance of Plant2,3732,8472,3592,4682,150
Operations & Maintenance of Plant-Salary & Ben.1,2011,148963973861
Board Contribution to Food Services2621323217
Total Extracurricular Costs739762690696675
Total Equipment Costs4335310647
Employee Benefits as a % of Salaries25.830.734.535.630.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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-Electric/Natuaral Gas
  • Shared Fuel Costs-Municipality
  • E-Rate Participation
  • Shared Placement of Special Needs Children

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,584,779 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,573,574,454 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6091 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,587,624 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,573,574,454 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6093 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,584,779 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,594,262,600 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6012 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,587,624 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,594,262,600 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6014 (L)

 

Administrative Salaries
Employee Name: Shared Svcs Agreement-BA 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District5800 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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$71,251 salary paid 
Employee Name: Shared Svcs Agreement-Sup 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District5800 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2016 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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$73,954 salary paid