>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>WILDWOOD CITY

User Friendly Budgets
2010

CAPE MAY - WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time657651667
spacing
Pupils on Roll - Special Full-Time180181194
Pupils on Roll - Special Shared-Time181012
spacing
Pupils Sent to Other Districts-Reg Prog385
Pupils Sent to Other Dists-Spec Ed Prog313132
Pupils Received106104106
Pupils in State Facilities999

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 408,101 660,000
Withdrawal from Maint. Reserve 10-310 0 0 425,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,339,262 9,339,262 9,339,262
Tuition 10-1300 1,926,207 2,559,418 2,235,343
Interest Earned on Capital Reserve Funds 10-1XXX 0 1 0
Unrestricted Miscellaneous Revenues 10-1XXX 163,591 16,387 17,000
SUBTOTAL  11,429,060 11,915,068 11,591,605
Revenues from State Sources:
Extraordinary Aid 10-3131 1,873 0 0
Categorical Special Education Aid 10-3132 344,127 351,950 358,529
Equalization Aid 10-3176 0 0 483,153
Categorical Security Aid 10-3177 231,192 241,400 267,245
Adjustment Aid 10-3178 4,999,157 4,978,672 3,557,617
Categorical Transportation Aid 10-3121 90,851 118,933 122,558
SUBTOTAL  5,667,200 5,690,955 4,789,102
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 44,613 31,197
SUBTOTAL  0 44,613 31,197
Adjustment for Prior Year Encumbrances  0 294,714 0
Actual Revenues (Over)/Under Expenditures  -753,604 0 0
TOTAL OPERATING BUDGET  16,342,656 18,353,451 17,496,904
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 494,220 0 0
Preschool Education Aid 20-3218 0 378,378 386,100
Other Restricted Entitlements 20-32XX 85,431 76,727 65,216
TOTAL REVENUES FROM STATE SOURCES  579,651 455,105 451,316
Revenues from Federal Sources:
Title I 20-4411-4416 691,966 1,290,302 900,191
Title II 20-4451-4455 0 0 103,297
Title III 20-4491-4494 0 0 21,150
Title IV 20-4471-4474 0 0 8,012
I.D.E.A. Part B (Handicapped) 20-4420-4429 267,810 517,798 216,683
Other 20-4XXX 729,022 111,164 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,688,798 1,919,264 1,249,333
TOTAL GRANTS AND ENTITLEMENTS  2,268,449 2,374,369 1,700,649
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 63,980 31,141 0
TOTAL REVENUES FROM LOCAL SOURCES  63,980 31,141 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 22,058 15,153 0
TOTAL LOCAL REPAYMENT OF DEBT  86,038 46,294 0
TOTAL REPAYMENT OF DEBT  86,038 46,294 0
TOTAL REVENUES/SOURCES  18,697,143 20,774,114 19,197,553
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,697,143 20,774,114 19,197,553

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,064,8185,220,1824,653,417
Special Education 11-2XX-100-XXX1,574,1381,648,9911,636,709
Basic Skills/Remedial 11-230-100-XXX4,23700
Bilingual Education 11-240-100-XXX310,783325,254383,626
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX107,523112,39398,000
School Sponsored Athletics 11-402-100-XXX396,123420,914334,640
Support Services:
Tuition 11-000-100-XXX1,306,6461,588,6371,678,625
Attendance and Social Work Services 11-000-211-XXX120,945129,304105,713
Health Services 11-000-213-XXX158,554169,596178,079
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21781,402107,12389,773
Guidance 11-000-218-XXX483,098543,928427,663
Child Study Teams 11-000-219-XXX429,787430,763481,233
Improvement of Instructional Services 11-000-221-XXX127,498264,230182,581
Educational Media Services - School Library 11-000-222-XXX205,333260,128188,620
General Administration 11-000-230-XXX284,141313,857277,551
School Administration 11-000-240-XXX557,133560,695624,705
Central Svcs & Admin Info Technology 11-000-25X-XXX249,676279,701263,126
Operation and Maintenance of Plant Services 11-000-26X-XXX1,774,3862,063,5031,891,605
Student Transportation Services 11-000-270-XXX588,112618,414664,820
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,476,4423,270,8273,307,772
Food Services 11-000-310-XXX41,88125,00025,000
Total Support Services Expenditures 8,885,03410,625,70610,386,866
TOTAL GENERAL CURRENT EXPENSE 16,342,65618,353,44017,493,258
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040100
Interest Earned on Capital Reserve 10-604010
Facilities Acquisition and Construction Services 12-000-4XX-XXX003,646
TOTAL CAPITAL EXPENDITURES 0113,646
OPERATING BUDGET GRAND TOTAL 16,342,65618,353,45117,496,904
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX369,490253,648253,065
Support Services 20-218-200-XXX122,230122,230130,535
Facilities Acquisition and Construction Services 20-218-400-XXX2,5002,5002,500
TOTAL PRESCHOOL EDUCATION AID 494,220378,378386,100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,5678,9937,644
Nonpublic Auxiliary Services 20-XXX-XXX-XXX33,04528,08823,874
Nonpublic Handicapped Services 20-XXX-XXX-XXX18,19221,21618,033
Nonpublic Nursing Services 20-XXX-XXX-XXX14,28212,14010,319
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,4006,2905,346
Other Special Projects 20-XXX-XXX-XXX1,94500
Total State Projects 579,651455,105451,316
Federal Projects:
Title I 20-XXX-XXX-XXX691,9661,290,302900,191
Title II 20-XXX-XXX-XXX00103,297
Title III 20-XXX-XXX-XXX0021,150
Title IV 20-XXX-XXX-XXX008,012
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX267,810517,798216,683
Other Special Projects 20-XXX-XXX-XXX729,022111,1640
Total Federal Projects 1,688,7981,919,2641,249,333
TOTAL GRANTS AND ENTITLEMENTS 2,268,4492,374,3691,700,649
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX86,03846,2940
TOTAL REPAYMENT OF DEBT 86,03846,2940
Total Expenditures 18,697,14320,774,11419,197,553
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,697,14320,774,11419,197,553

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget397,598447,848624,169308,820
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve881919
      Adult Education Programs0000
      Maintenance Reserve0636,375636,375211,375
      Legal Reserve800,855633,630344,6510
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,000250,000250,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost19,19818,14719,22719,78717,916
Total Classroom Instruction11,55110,97611,37511,52110,562
Classroom-Salaries and Benefits10,47410,21210,49110,5889,861
Classroom-General Supplies and Textbooks831529688739480
Classroom-Purchased Services and Other246234196194221
Total Support Services2,8632,4382,7972,9632,546
Support Services-Salaries and Benefits2,4542,1592,4242,5862,248
Total Administrative Costs1,5171,6001,6091,7401,740
Administration-Salaries and Benefits1,1831,3511,3291,4571,518
Legal Costs00444417
Total Operations and Maintenance of Plant2,4572,3632,6602,7482,420
Operations & Maintenance of Plant-Salary & Ben.9521,0171,1291,128915
Total Food Services Costs7051303029
Total Extracurricular Costs742720757785618
Total Equipment Costs253333
Employee Benefits as a % of Salaries25.325.630.832.635.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 Technology Tech
  • Shared CST services (Psych, Social Worker, etc.)
  • Shared food service
  • Transportation co-op
  • Purchasing co-ops
  • Telephone service co-op
  • Utility co-op
  • Shared services with professional development

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (A)
Estimated Net Taxable Valuation (as of 01/10/2010)1,778,832,252 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5250 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,339,262 (D)
Estimated Net Taxable Valuation (as of 01/10/2010)1,778,832,252 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5250 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,339,262 (G)
Estimated Equalized Valuation (as of 01/10/2010)1,778,832,252 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5250 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,339,262 (J)
Estimated Equalized Valuation (as of 01/10/2010)1,778,832,252 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5250 (L)

 

Administrative Salaries
Employee Name: Anderson, Dennis J. 
Job TitleSuperintendent 
Base Annual Salary74,000 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5800 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/1991 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances2,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans100 
Contractual Post-Employment Benefits Amount33,900 
  Description of: 
   Buyback of Sick Days at the End of ContractBased on same calculation as teachers 
   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 Remuneration5,690 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash10 days maximum at per-diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Rohrman, Gregory S. 
Job TitleBusiness Administrator 
Base Annual Salary72,000 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5800 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/1992 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances2,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractCapped 
   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