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

User Friendly Budgets
2009

CAPE MAY - WILDWOOD CREST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time237232237
spacing
Pupils on Roll - Special Full-Time413942
Private School Placements010
spacing
Pupils Sent to Other Districts-Reg Prog423738
Pupils Sent to Other Dists-Spec Ed Prog242122
Pupils Received800
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 5,443,800 5,661,552 5,888,014
Tuition 10-1300 50,800 32,100 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1 1
Unrestricted Miscellaneous Revenues 10-1XXX 20,836 23,000 21,000
SUBTOTAL  5,515,436 5,716,653 5,909,015
Revenues from State Sources:
Transportation Aid 10-3120 33,492 0 0
Special Education Aid 10-3130 261,161 0 0
Bilingual Education 10-3140 6,990 0 0
Stabilization Aid 10-3171 88,140 0 0
Extraordinary Aid 10-3131 4,007 1,723 1,200
Consolidated Aid 10-3195 38,019 0 0
Additional Formula Aid 10-3196 35,424 0 0
Other State Aids 10-3XXX 2,606 0 0
Categorical Special Education Aid 10-3132 0 141,672 144,727
Categorical Security Aid 10-3177 0 29,151 37,389
Adjustment Aid 10-3178 0 544,523 542,833
Categorical Transportation Aid 10-3121 0 29,946 36,316
SUBTOTAL  469,839 747,015 762,465
Actual Revenues (Over)/Under Expenditures  33,774 0 0
TOTAL OPERATING BUDGET  6,019,049 6,463,668 6,671,480
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 175,598 0 0
Demonstrably Effective Program Aid 20-3212 112,143 0 0
Preschool Education Aid 20-3218 0 61,050 61,050
Other Restricted Entitlements 20-32XX 35,500 0 0
TOTAL REVENUES FROM STATE SOURCES  323,241 61,050 61,050
Revenues from Federal Sources:
Title I 20-4411-4416 53,930 54,398 46,238
I.D.E.A. Part B (Handicapped) 20-4420-4429 88,190 89,933 76,443
Other 20-4XXX 25,894 28,737 24,426
TOTAL REVENUES FROM FEDERAL SOURCES  168,014 173,068 147,107
TOTAL GRANTS AND ENTITLEMENTS  491,255 234,118 208,157
TOTAL REVENUES/SOURCES  6,510,304 6,697,786 6,879,637

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,998,1911,980,7922,060,461
Special Education 11-2XX-100-XXX276,450337,555352,634
Basic Skills/Remedial 11-230-100-XXX229,559109,212114,232
Bilingual Education 11-240-100-XXX6,9896,9906,990
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX15,24511,48317,680
School Sponsored Athletics 11-402-100-XXX14,92818,50016,000
Community Services Programs/Operations 11-800-330-XXX1,0261,8001,800
Support Services:
Tuition 11-000-100-XXX1,361,4221,621,2941,747,199
Health Services 11-000-213-XXX90,22691,63395,430
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2173,20668,69871,570
Guidance 11-000-218-XXX212,77570,35072,550
Child Study Teams 11-000-219-XXX0199,504189,341
Educational Media Services - School Library 11-000-222-XXX113,760108,216109,414
Instructional Staff Training Services 11-000-223-XXX181,305205,145202,391
General Administration 11-000-230-XXX159,404157,745157,621
Central Svcs & Admin Info Technology 11-000-25X-XXX101,036114,978114,355
Operation and Maintenance of Plant Services 11-000-26X-XXX550,888550,260552,090
Student Transportation Services 11-000-270-XXX98,548102,700109,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX574,993692,812666,221
Food Services 11-000-310-XXX20,06314,00014,000
Total Support Services Expenditures 3,467,6263,997,3354,101,682
TOTAL GENERAL CURRENT EXPENSE 6,010,0146,463,6676,671,479
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604011
Equipment 12-XXX-XXX-73X9,03500
TOTAL CAPITAL EXPENDITURES 9,03511
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,019,0496,463,6686,671,480
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX149,25951,05061,050
Support Services 20-218-200-XXX26,33910,0000
TOTAL PRESCHOOL EDUCATION AID 175,59861,05061,050
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX97,51500
Support Services 20-212-200-XXX14,62800
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 112,14300
Other State Projects:
Instruction 20-217-100-XXX24,18100
Support Services 20-217-200-XXX11,31900
TOTAL TARA USED TO SUPPORT PROGRAMS 35,50000
Total State Projects 323,24161,05061,050
Federal Projects:
Title I 20-XXX-XXX-XXX53,93054,39846,238
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX88,19089,93376,443
Other Special Projects 20-XXX-XXX-XXX25,89428,73724,426
Total Federal Projects 168,014173,068147,107
TOTAL GRANTS AND ENTITLEMENTS 491,255234,118208,157
Total Expenditures 6,510,3046,697,7866,879,637

 

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 Budget55,41821,64421,64421,644
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0012
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      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 Cost17,81918,39217,94417,71517,666
Total Classroom Instruction10,64212,24310,99710,98811,101
Classroom-Salaries and Benefits10,14711,66910,46510,49910,613
Classroom-General Supplies and Textbooks479558516472473
Classroom-Purchased Services and Other1617161616
Total Support Services2,9752,6023,0993,2043,105
Support Services-Salaries and Benefits2,2612,0982,3962,6642,635
Total Administrative Costs1,3131,0981,2561,1461,112
Administration-Salaries and Benefits855719945809793
Total Operations and Maintenance of Plant2,6762,2452,4092,2012,159
Operations & Maintenance of Plant-Salary & Ben.8281,003984987995
Total Food Services Costs10076535251
Total Extracurricular Costs102123119117131
Total Equipment Costs15334000
Employee Benefits as a % of Salaries18.317.72120.919

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.

 

Shared Services
  • Share Superintendent
  • Share Business Administrator
  • Share Technology Technician
  • Shared Professional Development
  • Shared Food Service
  • Shared Child Study Team Services (PT, OT, Psych, etc.)
  • Purchasing Co-Ops
  • Shared Transportation Co-Op
  • ACES Co-Op (Energy)
  • Shared fuel costs w/ municipal
  • Shared placement of special needs children

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,888,014 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,562,559,628 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.2298 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,888,014 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,562,559,628 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.2298 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,888,014 (G)
Estimated Equalized Valuation (as of 01/01/2009)2,562,559,628 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2298 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,888,014 (J)
Estimated Equalized Valuation (as of 01/01/2009)2,562,559,628 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.2298 (L)