>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>WILDWOOD CREST BORO

User Friendly Budgets
2008

CAPE MAY - WILDWOOD CREST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time236237227
spacing
Pupils on Roll - Special Full-Time374139
Pupils on Roll - Special Shared-Time200
Private School Placements202
spacing
Pupils Sent to Other Districts-Reg Prog384251
Pupils Sent to Other Dists-Spec Ed Prog212416
Pupils Received580
Pupils in State Facilities322

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 26,717 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,042,115 5,443,800 5,661,552
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1
Unrestricted Miscellaneous Revenues 10-1XXX 23,179 28,000 23,000
SUBTOTAL  5,065,294 5,471,800 5,684,553
Revenues from State Sources:
Transportation Aid 10-3120 33,492 33,492 0
Special Education Aid 10-3130 261,161 261,161 0
Bilingual Education 10-3140 6,990 6,990 0
Stabilization Aid 10-3171 88,140 88,140 0
Extraordinary Aid 10-3131 6,950 0 1,723
Consolidated Aid 10-3195 38,019 38,019 0
Additional Formula Aid 10-3196 13,551 35,424 0
Other State Aids 10-3XXX 0 35,500 0
Categorical Special Education Aid 10-3132 0 0 141,672
Categorical Security Aid 10-3177 0 0 29,151
Adjustment Aid 10-3178 0 0 544,523
Categorical Transportation Aid 10-3121 0 0 29,946
SUBTOTAL  448,303 498,726 747,015
Actual Revenues (Over)/Under Expenditures  123,001 0 0
TOTAL OPERATING BUDGET  5,636,598 5,997,243 6,431,568
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,800 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 220,376 175,598 0
Demonstrably Effective Program Aid 20-3212 112,143 112,143 0
Preschool Education Aid 20-3218 0 0 61,050
Other Restricted Entitlements 20-32XX 0 4,000 0
TOTAL REVENUES FROM STATE SOURCES  332,519 291,741 61,050
Revenues from Federal Sources:
Title I 20-4411-4416 78,123 57,196 48,616
I.D.E.A. Part B (Handicapped) 20-4420-4429 86,878 65,636 55,790
Other 20-4XXX 26,069 28,415 24,152
TOTAL REVENUES FROM FEDERAL SOURCES  191,070 151,247 128,558
TOTAL GRANTS AND ENTITLEMENTS  527,389 442,988 189,608
TOTAL REVENUES/SOURCES  6,163,987 6,440,231 6,621,176

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,679,1551,743,0771,955,710
Special Education 11-2XX-100-XXX271,855217,840266,575
Basic Skills/Remedial 11-230-100-XXX155,562119,014162,769
Bilingual Education 11-240-100-XXX6,3886,9906,990
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,16213,68711,483
School Sponsored Athletics 11-402-100-XXX14,54524,15918,500
Community Services Programs/Operations 11-800-330-XXX2,6323,5003,000
Support Services:
Tuition 11-000-100-XXX1,091,9701,723,2001,597,419
Health Services 11-000-213-XXX89,62591,42894,433
Students - Related & Extraordinary 11-000-216,21763,67645,44767,313
Guidance 11-000-218-XXX289,057202,543266,914
Educational Media Services - School Library 11-000-222-XXX121,261108,446111,041
Instructional Staff Training Services 11-000-223-XXX132,171167,836174,190
General Administration 11-000-230-XXX197,969199,800184,045
Central Svcs & Admin Info Technology 11-000-25X-XXX115,036108,938106,453
Operation and Maintenance of Plant Services 11-000-26X-XXX675,276501,024595,417
Student Transportation Services 11-000-270-XXX113,83196,036122,140
Personal Services - Employee Benefits 11-XXX-XXX-2XX538,175595,278673,175
Food Services 11-000-310-XXX26,60014,00014,000
Total Support Services Expenditures 3,454,6473,853,9764,006,540
TOTAL GENERAL CURRENT EXPENSE 5,595,9465,982,2436,431,567
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001
Equipment 12-XXX-XXX-73X40,65215,0000
TOTAL CAPITAL EXPENDITURES 40,65215,0001
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,636,5985,997,2436,431,568
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,80000
Early Childhood Program Aid:
Instruction 20-211-100-XXX194,037149,25951,050
Support Services 20-211-200-XXX26,33926,33910,000
TOTAL EARLY CHILDHOOD PROGRAM AID 220,376175,59861,050
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX97,51597,5150
Support Services 20-212-200-XXX14,62814,6280
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 112,143112,1430
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX04,0000
Total State Projects 332,519291,74161,050
Federal Projects:
Title I 20-XXX-XXX-XXX78,12357,19648,616
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX86,87865,63655,790
Other Special Projects 20-XXX-XXX-XXX26,06928,41524,152
Total Federal Projects 191,070151,247128,558
TOTAL GRANTS AND ENTITLEMENTS 527,389442,988189,608
REPAYMENT OF DEBT
Total Expenditures 6,163,9876,440,2316,621,176

 

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 Budget100,46555,41848,70148,701
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve26,717000
      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 Cost15,89517,81917,11816,01017,944
Total Classroom Instruction10,21710,64210,74610,05010,997
Classroom-Salaries and Benefits9,60110,14710,2019,54110,465
Classroom-General Supplies and Textbooks601479528494516
Classroom-Purchased Services and Other1616171616
Total Support Services2,2002,9752,7312,5543,099
Support Services-Salaries and Benefits1,5912,2612,0901,9542,396
Total Administrative Costs1,4091,3131,3531,2651,256
Administration-Salaries and Benefits1,011855951890945
Total Operations and Maintenance of Plant1,8932,6762,0701,9362,409
Operations & Maintenance of Plant-Salary & Ben.700828826772984
Total Food Services Costs47100545053
Total Extracurricular Costs115102152142119
Total Equipment Costs26515358540
Employee Benefits as a % of Salaries19.418.3212121

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 Payroll Processing
  • Shared Technology Specialist
  • Member of county transportation co-operative
  • Member of county purchasing co-operative
  • Jointure with borough for necessary fuel (diesel, gasoline)
  • Member of Insurance co-operative for Workman's Comp
  • Member of Insurance co-operative for all other insurance
  • Member of multi-county school purchasing co-operative

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,661,552 (A)
Estimated Net Taxable Valuation (as of 01/02/2008)1,524,774,685 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3713 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,661,552 (D)
Estimated Net Taxable Valuation (as of 01/02/2008)1,524,774,685 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3713 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,661,552 (G)
Estimated Equalized Valuation (as of 01/02/2008)2,562,559,628 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2209 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,661,552 (J)
Estimated Equalized Valuation (as of 01/02/2008)2,562,559,628 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2209 (L)