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User Friendly Budgets
2009

CAPE MAY - NORTH WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time271278284
spacing
Pupils on Roll - Special Full-Time363434
Pupils on Roll - Special Shared-Time100
Private School Placements011
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog443734
Pupils Sent to Other Dists-Spec Ed Prog292228
Pupils Received384744
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 328,141 544,219
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 123,489 4,586
Revenues from Local Sources:
Local Tax Levy 10-1210 6,141,963 6,207,000 6,191,647
Other Local Governmental Units - Restricted 10-12XX 0 0 14,458
Tuition 10-1300 609,831 742,349 832,520
Interest Earned on Capital Reserve Funds 10-1XXX 3,501 2,500 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 91,400 40,500 20,000
SUBTOTAL  6,846,695 6,992,349 7,060,625
Revenues from State Sources:
Transportation Aid 10-3120 100,105 0 0
Special Education Aid 10-3130 346,920 0 0
Bilingual Education 10-3140 8,197 0 0
Stabilization Aid 10-3171 83,057 0 0
Extraordinary Aid 10-3131 0 0 23,181
Consolidated Aid 10-3195 38,170 0 0
Additional Formula Aid 10-3196 49,792 0 0
Other State Aids 10-3XXX 1,192 0 0
Categorical Special Education Aid 10-3132 0 142,139 138,149
Categorical Security Aid 10-3177 0 69,160 45,156
Adjustment Aid 10-3178 0 739,975 763,622
Categorical Transportation Aid 10-3121 0 51,514 55,861
SUBTOTAL  627,433 1,002,788 1,025,969
Adjustment for Prior Year Encumbrances  0 15,225 0
Actual Revenues (Over)/Under Expenditures  -122,660 0 0
TOTAL OPERATING BUDGET  7,351,468 8,461,992 8,635,399
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,407 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 0 8,240
Early Childhood Program Aid 20-3211 310,352 0 0
Demonstrably Effective Program Aid 20-3212 164,763 0 0
Preschool Education Aid 20-3218 0 164,585 164,585
Other Restricted Entitlements 20-32XX 139,173 74,547 63,366
TOTAL REVENUES FROM STATE SOURCES  614,288 239,132 236,191
Revenues from Federal Sources:
Title I 20-4411-4416 84,269 105,432 89,617
I.D.E.A. Part B (Handicapped) 20-4420-4429 154,590 168,200 142,970
Other 20-4XXX 36,348 60,107 51,091
TOTAL REVENUES FROM FEDERAL SOURCES  275,207 333,739 283,678
TOTAL GRANTS AND ENTITLEMENTS  896,902 572,871 519,869
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 224,811 223,568 222,093
TOTAL REVENUES FROM LOCAL SOURCES  224,811 223,568 222,093
TOTAL LOCAL REPAYMENT OF DEBT  224,811 223,568 222,093
TOTAL REPAYMENT OF DEBT  224,811 223,568 222,093
TOTAL REVENUES/SOURCES  8,473,181 9,258,431 9,377,361

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,937,2462,159,3982,103,560
Special Education 11-2XX-100-XXX349,880397,499377,500
Basic Skills/Remedial 11-230-100-XXX64,617223,846209,000
Bilingual Education 11-240-100-XXX9,88416,97012,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,91815,17514,575
School Sponsored Athletics 11-402-100-XXX63,09978,04973,000
Support Services:
Tuition 11-000-100-XXX1,581,8651,494,2721,785,244
Attendance and Social Work Services 11-000-211-XXX95,829113,10391,000
Health Services 11-000-213-XXX89,26195,30098,820
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217180,369185,466177,900
Guidance 11-000-218-XXX192,333207,536150,825
Child Study Teams 11-000-219-XXX197,161214,702228,414
Improvement of Instructional Services 11-000-221-XXX69,15177,80081,050
Educational Media Services - School Library 11-000-222-XXX111,850142,100139,500
Instructional Staff Training Services 11-000-223-XXX4,5955,0005,250
General Administration 11-000-230-XXX211,376230,500234,621
School Administration 11-000-240-XXX54,84358,05058,555
Central Svcs & Admin Info Technology 11-000-25X-XXX154,686174,227177,000
Deposit to Maintenance Reserve 10-6060186,7190
Operation and Maintenance of Plant Services 11-000-26X-XXX546,045637,788666,210
Student Transportation Services 11-000-270-XXX189,170255,435210,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX978,264987,2901,039,075
Food Services 11-000-310-XXX37,50745,00040,000
Total Support Services Expenditures 4,694,3054,923,5695,183,464
TOTAL GENERAL CURRENT EXPENSE 7,130,9498,001,2257,973,599
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5002,000
Equipment 12-XXX-XXX-73X11,41832,00040,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX161,971350,079556,600
TOTAL CAPITAL EXPENDITURES 173,389384,579599,100
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX13,39918,0509,200
Support Services 13-422-200-XXX3,9144,6380
Total Summer School 17,31322,6889,200
TOTAL SPECIAL SCHOOLS 17,31322,6889,200
Transfer of Funds to Charter Schools 10-000-100-56X29,81753,50053,500
OPERATING BUDGET GRAND TOTAL 7,351,4688,461,9928,635,399
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,40700
Early Childhood Program Aid:
Instruction 20-218-100-XXX240,082149,535156,085
Support Services 20-218-200-XXX70,27015,05016,740
TOTAL PRESCHOOL EDUCATION AID 310,352164,585172,825
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX99,43100
Support Services 20-212-200-XXX65,33200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 164,76300
Other State Projects:
Instruction 20-217-100-XXX37,96700
Support Services 20-217-200-XXX23,28300
Facilities Acquisition and Construction Services 20-217-400-XXX4,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 65,25000
Nonpublic Textbooks 20-XXX-XXX-XXX17,38215,21312,931
Nonpublic Auxiliary Services 20-XXX-XXX-XXX024,88321,151
Nonpublic Handicapped Services 20-XXX-XXX-XXX19,2663,2762,785
Nonpublic Nursing Services 20-XXX-XXX-XXX22,30320,53517,455
Nonpublic Technology Initiative 20-XXX-XXX-XXX11,76210,6409,044
Other Special Projects 20-XXX-XXX-XXX3,21000
Total State Projects 614,288239,132236,191
Federal Projects:
Title I 20-XXX-XXX-XXX84,269105,43289,617
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX154,590168,200142,970
Other Special Projects 20-XXX-XXX-XXX36,34860,10751,091
Total Federal Projects 275,207333,739283,678
TOTAL GRANTS AND ENTITLEMENTS 896,902572,871519,869
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX224,811223,568222,093
TOTAL REPAYMENT OF DEBT 224,811223,568222,093
Total Expenditures 8,473,1819,258,4319,377,361

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget278,903437,911451,192250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve139,10342,60346,60348,603
      Adult Education Programs0000
      Maintenance Reserve166,310170,496358,715358,715
      Legal Reserve445,586484,449343,0270
      Tuition Reserve189,316224,848101,35996,773
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost18,14610,13919,49819,96619,343
Total Classroom Instruction10,4855,90711,15711,58011,182
Classroom-Salaries and Benefits9,8025,55110,26510,73110,442
Classroom-General Supplies and Textbooks512287708625557
Classroom-Purchased Services and Other17169185224183
Total Support Services3,6192,0663,9913,9033,637
Support Services-Salaries and Benefits2,8431,6473,1482,8512,753
Total Administrative Costs1,6528631,6541,7031,703
Administration-Salaries and Benefits1,2166041,0701,1061,070
Total Operations and Maintenance of Plant1,9281,0752,2092,2762,371
Operations & Maintenance of Plant-Salary & Ben.1,0195781,1081,1661,315
Total Food Services Costs12765141144126
Total Extracurricular Costs322153331341317
Total Equipment Costs12120100103127
Employee Benefits as a % of Salaries27.52823.424.826.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
System 300026,800 Acquisition of new software-system 3000
Total Unusual Appropriations26,800 

 

Shared Services
  • NWBOE is a member of the Atlantic Cape May School Business Officials
  • Joint Insurance Fund.
  • NWBOE participates in Purchasing Co-ops relative to energy (ACES),
  • telpehone (ACT + Erate), copy paper (Pittsgorve), and state health
  • benefits.
  • NWBOE works in a shared services arrangement with the Wildwood BOE for
  • Child Study Team, Psychologist and Social Worker.
  • Other shared services arrangements are as follow:
  • -Itinerant Services
  • -Transportation
  • -Food Service Preparation
  • -Staff Development
  • -Safety Reviews + Training
  • -School Resource Officer (City of North Wildwood)
  • -Athletic Facilities (City of North Wildwood)
  • -Preparation of athletic fields (City of North Wildwood)
  • -Trash removal (City of North Wildwood)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,191,647 (A)
Estimated Net Taxable Valuation (as of 01/10/2009)3,549,103,312 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.1745 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,413,740 (D)
Estimated Net Taxable Valuation (as of 01/10/2009)3,549,103,312 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.1807 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,191,647 (G)
Estimated Equalized Valuation (as of 01/10/2009)3,276,594,829 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.1890 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,413,740 (J)
Estimated Equalized Valuation (as of 01/10/2009)3,276,594,829 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.1957 (L)