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User Friendly Budgets
2008

CAPE MAY - NORTH WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time275271279
spacing
Pupils on Roll - Special Full-Time403640
Pupils on Roll - Special Shared-Time110
spacing
Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Districts-Reg Prog534452
Pupils Sent to Other Dists-Spec Ed Prog282928
Pupils Received423845

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 333,067 328,141
Withdrawal from Cap Res-for Local Share 10-307 0 100,000 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 61,241 123,489
Transfers from Other Funds 10-5200 0 10,086 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,817,655 6,141,957 6,207,000
Other Local Governmental Units - Restricted 10-12XX 0 7,875 0
Tuition 10-1300 891,849 607,277 742,349
Interest Earned on Capital Reserve Funds 10-1XXX 3,841 0 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 105,613 45,000 40,500
SUBTOTAL  6,818,958 6,802,109 6,992,349
Revenues from State Sources:
Transportation Aid 10-3120 100,105 100,105 0
Special Education Aid 10-3130 346,920 346,920 0
Bilingual Education 10-3140 8,197 8,197 0
Stabilization Aid 10-3171 83,057 83,057 0
Consolidated Aid 10-3195 38,170 38,170 0
Additional Formula Aid 10-3196 18,264 49,792 0
Other State Aids 10-3XXX 1,740 0 0
Categorical Special Education Aid 10-3132 0 0 142,139
Categorical Security Aid 10-3177 0 0 69,160
Adjustment Aid 10-3178 0 0 739,975
Categorical Transportation Aid 10-3121 0 0 51,514
SUBTOTAL  596,453 626,241 1,002,788
Adjustment for Prior Year Encumbrances  0 18,429 0
Actual Revenues (Over)/Under Expenditures  220,861 0 0
TOTAL OPERATING BUDGET  7,636,272 7,951,173 8,446,767
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,015 2,500 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 9,586 0
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 11,728 0
Distance Learning Network Aid - Pr Yr Carryover 20-3213 4,206 0 0
Early Childhood Program Aid 20-3211 309,258 302,439 0
Demonstrably Effective Program Aid 20-3212 151,117 153,781 0
Preschool Education Aid 20-3218 0 0 164,585
Other Restricted Entitlements 20-32XX 86,942 93,068 75,708
TOTAL REVENUES FROM STATE SOURCES  551,523 570,602 240,293
Revenues from Federal Sources:
Title I 20-4411-4416 127,656 111,955 95,162
I.D.E.A. Part B (Handicapped) 20-4420-4429 175,870 172,653 146,755
Other 20-4XXX 49,850 65,387 47,875
TOTAL REVENUES FROM FEDERAL SOURCES  353,376 349,995 289,792
TOTAL GRANTS AND ENTITLEMENTS  908,914 923,097 530,085
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 225,824 224,812 223,568
TOTAL REVENUES FROM LOCAL SOURCES  225,824 224,812 223,568
TOTAL LOCAL REPAYMENT OF DEBT  225,824 224,812 223,568
TOTAL REPAYMENT OF DEBT  225,824 224,812 223,568
TOTAL REVENUES/SOURCES  8,771,010 9,099,082 9,200,420

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,893,9912,013,6392,199,304
Special Education 11-2XX-100-XXX298,153387,462397,499
Basic Skills/Remedial 11-230-100-XXX106,111153,250223,846
Bilingual Education 11-240-100-XXX12,60510,40016,970
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX15,61713,50014,975
School Sponsored Athletics 11-402-100-XXX71,84365,30078,249
Support Services:
Tuition 11-000-100-XXX2,098,0611,623,7971,512,742
Attendance and Social Work Services 11-000-211-XXX88,384100,400113,103
Health Services 11-000-213-XXX86,61392,06695,300
Students - Related & Extraordinary 11-000-216,217164,008169,556176,790
Guidance 11-000-218-XXX183,704206,200210,536
Child Study Teams 11-000-219-XXX155,772212,925209,790
Improvement of Instructional Services 11-000-221-XXX67,94172,45077,800
Educational Media Services - School Library 11-000-222-XXX120,220127,700130,300
Instructional Staff Training Services 11-000-223-XXX4,7795,0005,000
General Administration 11-000-230-XXX206,634225,800230,500
School Administration 11-000-240-XXX52,81657,15558,050
Central Svcs & Admin Info Technology 11-000-25X-XXX175,222161,163174,227
Deposit to Maintenance Reserve 10-60600186,719
Operation and Maintenance of Plant Services 11-000-26X-XXX534,153601,647637,625
Student Transportation Services 11-000-270-XXX182,558237,435255,435
Personal Services - Employee Benefits 11-XXX-XXX-2XX931,1741,066,900960,290
Food Services 11-000-310-XXX39,84444,00045,000
Total Support Services Expenditures 5,091,8835,004,1944,892,488
TOTAL GENERAL CURRENT EXPENSE 7,490,2037,647,7458,010,050
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604002,500
Equipment 12-XXX-XXX-73X37,87535,00032,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX52,142220,473350,079
TOTAL CAPITAL EXPENDITURES 90,017255,473384,579
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX10,32713,70016,200
Support Services 13-422-200-XXX3,9474,4384,438
Total Summer School 14,27418,13820,638
TOTAL SPECIAL SCHOOLS 14,27418,13820,638
Transfer of Funds to Charter Schools 10-000-100-56X41,77829,81731,500
OPERATING BUDGET GRAND TOTAL 7,636,2727,951,1738,446,767
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,0152,5000
Early Childhood Program Aid:
Instruction 20-211-100-XXX242,361241,754100,535
Support Services 20-211-200-XXX66,89770,27164,050
TOTAL EARLY CHILDHOOD PROGRAM AID 309,258312,025164,585
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX64,49699,4320
Support Services 20-212-200-XXX86,18466,0770
Contribution to Charter Schools 20-212-100-56X43700
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 151,117165,5090
Distance Learning Network Aid:
Support Services 20-213-200-XXX4,20600
TOTAL DISTANCE LEARNING NETWORK AID 4,20600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,42417,38214,775
Nonpublic Auxiliary Services 20-XXX-XXX-XXX91333,33728,336
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,0661,9001,615
Nonpublic Nursing Services 20-XXX-XXX-XXX23,31524,00920,408
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,96112,44010,574
Other Special Projects 20-XXX-XXX-XXX1,2634,0000
Total State Projects 551,523570,602240,293
Federal Projects:
Title I 20-XXX-XXX-XXX127,656111,95595,162
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX175,870172,653146,755
Other Special Projects 20-XXX-XXX-XXX49,85065,38747,875
Total Federal Projects 353,376349,995289,792
TOTAL GRANTS AND ENTITLEMENTS 908,914923,097530,085
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX225,824224,812223,568
TOTAL REPAYMENT OF DEBT 225,824224,812223,568
Total Expenditures 8,771,0109,099,0829,200,420

 

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 Budget216,813278,903411,719225,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve135,262139,10339,10341,603
      Adult Education Programs0000
      Maintenance Reserve161,719166,310166,310353,029
      Legal Reserve574,647445,586141,4220
      Tuition Reserve265,918189,316128,0754,586
      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 Cost17,02718,14619,09420,37119,498
Total Classroom Instruction9,83110,48511,23511,95111,157
Classroom-Salaries and Benefits9,1139,80210,53111,19910,265
Classroom-General Supplies and Textbooks583512542578708
Classroom-Purchased Services and Other136171162173185
Total Support Services3,3883,6193,7524,0513,991
Support Services-Salaries and Benefits2,6712,8432,8903,1663,147
Total Administrative Costs1,5631,6521,6111,7011,654
Administration-Salaries and Benefits1,2111,2161,1441,1501,070
Total Operations and Maintenance of Plant1,8011,9282,0622,2062,209
Operations & Maintenance of Plant-Salary & Ben.9281,0191,0501,1171,108
Total Food Services Costs138127134143141
Total Extracurricular Costs294322284302331
Total Equipment Costs62121107114100
Employee Benefits as a % of Salaries2727.52928.723.4

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
OTHER RETIREMENT CONTRIB57,415 District Share PERS Appropriation
Total Unusual Appropriations57,415 

 

Shared Services
  • SHARED SERVICES FOR BUSINESS OFFICE OPERATIONS WITH MIDDLE TOWNSHIP.
  • MEMBER OF THE ATLANTIC CAPE MAY SCHOOL BUSINESS OFFICALS JOINT INSURANCE
  • FUND
  • COOPERATIVE PRICING AGREEMENT FOR ELECTRICAL SERVICES WITH MIDDLE TOWNSHI
  • P BOE, AVALON BOE AND STONE HARBOR BOE
  • PARTICIPATION IN BOTH ACES AND ACTS PROGRAMS
  • PURCHASING OF COPY PAPER THROUGH PITTSGROVE BOE
  • TRANSPORTATION JOINTURE WITH SPECIAL SERVICES
  • CHILD STUDY TEAM DIRECTOR SHARED WITH WILDWOOD BOE
  • SPECIAL RESOURCE OFFICER (SRO) WITH NORTH WILDWOOD POLICE DEPARTMENT

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,207,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,478,546,249 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.1784 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,430,568 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,478,546,249 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.1849 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,207,000 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,093,498,284 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2006 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,430,568 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,093,498,284 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2079 (L)