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User Friendly Budgets
2008

CAPE MAY - WOODBINE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time198179239
spacing
Pupils on Roll - Special Full-Time383232
Private School Placements466
spacing
Pupils Sent to Other Districts-Reg Prog443439
Pupils Sent to Other Dists-Spec Ed Prog504241
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 1,018,600 1,110,047 1,224,753
Unrestricted Miscellaneous Revenues 10-1XXX 11,410 14,000 14,000
SUBTOTAL  1,030,010 1,124,047 1,238,753
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,049,362 1,049,362 0
Supplemental Core Curriculum Standards Aid 10-3112 453,828 453,828 0
Transportation Aid 10-3120 147,737 147,737 0
Special Education Aid 10-3130 295,843 295,843 0
Bilingual Education 10-3140 9,524 9,524 0
Stabilization Aid 10-3171 474,232 474,232 0
Extraordinary Aid 10-3131 0 17,351 0
Consolidated Aid 10-3195 30,541 30,541 0
Additional Formula Aid 10-3196 61,841 146,251 0
Other State Aids 10-3XXX 41,950 78,589 0
Categorical Special Education Aid 10-3132 0 0 127,177
Equalization Aid 10-3176 0 0 1,990,617
Categorical Security Aid 10-3177 0 0 70,399
Adjustment Aid 10-3178 0 0 705,540
Categorical Transportation Aid 10-3121 0 0 163,320
SUBTOTAL  2,564,858 2,703,258 3,057,053
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 18,441
SUBTOTAL  0 0 18,441
Adjustment for Prior Year Encumbrances  0 155,187 0
Actual Revenues (Over)/Under Expenditures  -41,981 0 0
TOTAL OPERATING BUDGET  3,552,887 3,982,492 4,314,247
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,592 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 201,092 190,020 0
Demonstrably Effective Program Aid 20-3212 103,835 100,751 0
Preschool Education Aid 20-3218 0 0 139,910
Other Restricted Entitlements 20-32XX 108,805 70,000 0
TOTAL REVENUES FROM STATE SOURCES  413,732 360,771 139,910
Revenues from Federal Sources:
Title I 20-4411-4416 223,066 196,770 186,932
I.D.E.A. Part B (Handicapped) 20-4420-4429 97,593 109,368 103,900
Other 20-4XXX 102,125 0 34,956
TOTAL REVENUES FROM FEDERAL SOURCES  422,784 306,138 325,788
TOTAL GRANTS AND ENTITLEMENTS  838,108 666,909 465,698
TOTAL REVENUES/SOURCES  4,390,995 4,649,401 4,779,945

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX617,985638,465898,351
Special Education 11-2XX-100-XXX269,360240,392277,500
Basic Skills/Remedial 11-230-100-XXX1,6583,25416,090
Bilingual Education 11-240-100-XXX43,99446,45571,542
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,2241,2901,304
Support Services:
Tuition 11-000-100-XXX1,246,2971,328,8721,317,938
Attendance and Social Work Services 11-000-211-XXX23,68274,47177,897
Health Services 11-000-213-XXX28,68930,19331,955
Students - Related & Extraordinary 11-000-216,21737,459100,34084,280
Guidance 11-000-218-XXX01,0000
Child Study Teams 11-000-219-XXX28,71684,70377,005
Improvement of Instructional Services 11-000-221-XXX4,6566,0006,000
Educational Media Services - School Library 11-000-222-XXX02,61822,949
Instructional Staff Training Services 11-000-223-XXX1,3318,7908,790
General Administration 11-000-230-XXX133,439150,863130,166
School Administration 11-000-240-XXX42,29651,00052,876
Central Svcs & Admin Info Technology 11-000-25X-XXX106,103116,139123,389
Operation and Maintenance of Plant Services 11-000-26X-XXX207,938251,547274,946
Student Transportation Services 11-000-270-XXX322,277345,212330,562
Personal Services - Employee Benefits 11-XXX-XXX-2XX412,873468,310488,765
Food Services 11-000-310-XXX13,35300
Total Support Services Expenditures 2,609,1093,020,0583,027,518
TOTAL GENERAL CURRENT EXPENSE 3,543,3303,949,9144,292,305
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX032,57812,192
TOTAL CAPITAL EXPENDITURES 032,57812,192
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX009,750
Total Summer School 009,750
TOTAL SPECIAL SCHOOLS 009,750
Transfer of Funds to Charter Schools 10-000-100-56X9,55700
OPERATING BUDGET GRAND TOTAL 3,552,8873,982,4924,314,247
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,59200
Early Childhood Program Aid:
Instruction 20-211-100-XXX156,110158,27283,960
Support Services 20-211-200-XXX44,98231,74855,950
TOTAL EARLY CHILDHOOD PROGRAM AID 201,092190,020139,910
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX103,835100,7510
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 103,835100,7510
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX108,80570,0000
Total State Projects 413,732360,771139,910
Federal Projects:
Title I 20-XXX-XXX-XXX223,066196,770186,932
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX97,593109,368103,900
Other Special Projects 20-XXX-XXX-XXX102,125034,956
Total Federal Projects 422,784306,138325,788
TOTAL GRANTS AND ENTITLEMENTS 838,108666,909465,698
REPAYMENT OF DEBT
Total Expenditures 4,390,9954,649,4014,779,945

 

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 Budget-57,901-67,39100
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,3759,16010,01612,03910,269
Total Classroom Instruction6,7916,1426,0837,2466,357
Classroom-Salaries and Benefits6,6576,0135,9217,0446,184
Classroom-General Supplies and Textbooks9373116143137
Classroom-Purchased Services and Other4156475936
Total Support Services8717651,3571,7961,417
Support Services-Salaries and Benefits687526783925756
Total Administrative Costs1,5711,2411,4071,6601,354
Administration-Salaries and Benefits1,1159181,0251,2021,008
Total Operations and Maintenance of Plant1,1369451,1551,3201,119
Operations & Maintenance of Plant-Salary & Ben.527464528559466
Total Food Services Costs054000
Total Extracurricular Costs06786
Total Equipment Costs580000
Employee Benefits as a % of Salaries2827.530.129.828.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 Transportation Services - Upper Twp, Dennis Twp and Cape May Co
  • Special Services Transportation are utilized to provide cost efficient
  • transportation services.
  • Shared Child Study Team, Guidance, Speech and OT Services - are provided
  • by the Salem County Special Services District.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,224,753 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)178,440,561 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6864 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,224,753 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)178,440,561 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6864 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,224,753 (G)
Estimated Equalized Valuation (as of 10/01/2007)166,991,045 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7334 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,224,753 (J)
Estimated Equalized Valuation (as of 10/01/2007)166,991,045 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7334 (L)