04/08/2008 CAPE MAY - NORTH WILDWOOD CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 275 271 279
Pupils on Roll - Special Full-Time 40 36 40
Pupils on Roll - Special Shared-Time 1 1
Pupils Sent to Contracted Preschool Prog 1
Pupils Sent to Other Districts-Reg Prog 53 44 52
Pupils Sent to Other Dists-Spec Ed Prog 28 29 28
Pupils Received 42 38 45
CAPE MAY - NORTH WILDWOOD CITY
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 333,067 328,141
Withdrawal from Cap Res-for Local Share 10-307 100,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 61,241 123,489
Transfers from Other Funds 10-5200 10,086
Revenues from Local Sources:
Local Tax Levy 10-1210 5,817,655 6,141,957 6,207,000
Other Local Governmental Units - Restricted 10-12XX 7,875
Tuition 10-1300 891,849 607,277 742,349
Interest Earned on Capital Reserve Funds 10-1XXX 3,841 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 105,613 45,000 40,500
SUBTOTAL 6,818,958 6,802,109 6,992,349
Revenues from State Sources:
Transportation Aid 10-3120 100,105 100,105
Special Education Aid 10-3130 346,920 346,920
Bilingual Education 10-3140 8,197 8,197
Stabilization Aid 10-3171 83,057 83,057
Consolidated Aid 10-3195 38,170 38,170
Additional Formula Aid 10-3196 18,264 49,792
Other State Aids 10-3XXX 1,740
Categorical Special Education Aid 10-3132 142,139
Categorical Security Aid 10-3177 69,160
Adjustment Aid 10-3178 739,975
Categorical Transportation Aid 10-3121 51,514
SUBTOTAL 596,453 626,241 1,002,788
Adjustment for Prior Year Encumbrances 18,429
Actual Revenues (Over)/Under Expenditures 220,861
TOTAL OPERATING BUDGET 7,636,272 7,951,173 8,446,767
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,015 2,500
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 9,586
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 11,728
Distance Learning Network Aid - Pr Yr Carryover 20-3213 4,206
Early Childhood Program Aid 20-3211 309,258 302,439
Demonstrably Effective Program Aid 20-3212 151,117 153,781
Preschool Education Aid 20-3218 164,585
Other Restricted Entitlements 20-32XX 86,942 93,068 75,708
TOTAL REVENUES FROM STATE SOURCES 551,523 570,602 240,293
Revenues from Federal Sources:
Title I 20-4411-4416 127,656 111,955 95,162
I.D.E.A. Part B (Handicapped) 20-4420-4429 175,870 172,653 146,755
Other 20-4XXX 49,850 65,387 47,875
TOTAL REVENUES FROM FEDERAL SOURCES 353,376 349,995 289,792
TOTAL GRANTS AND ENTITLEMENTS 908,914 923,097 530,085
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 225,824 224,812 223,568
TOTAL REVENUES FROM LOCAL SOURCES 225,824 224,812 223,568
TOTAL LOCAL REPAYMENT OF DEBT 225,824 224,812 223,568
TOTAL REPAYMENT OF DEBT 225,824 224,812 223,568
TOTAL REVENUES/SOURCES 8,771,010 9,099,082 9,200,420
CAPE MAY - NORTH WILDWOOD CITY
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,893,991 2,013,639 2,199,304
Special Education 11-2XX-100-XXX 298,153 387,462 397,499
Basic Skills/Remedial 11-230-100-XXX 106,111 153,250 223,846
Bilingual Education 11-240-100-XXX 12,605 10,400 16,970
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 15,617 13,500 14,975
School Sponsored Athletics 11-402-100-XXX 71,843 65,300 78,249
Support Services:
Tuition 11-000-100-XXX 2,098,061 1,623,797 1,512,742
Attendance and Social Work Services 11-000-211-XXX 88,384 100,400 113,103
Health Services 11-000-213-XXX 86,613 92,066 95,300
Students - Related & Extraordinary 11-000-216,217 164,008 169,556 176,790
Guidance 11-000-218-XXX 183,704 206,200 210,536
Child Study Teams 11-000-219-XXX 155,772 212,925 209,790
Improvement of Instructional Services 11-000-221-XXX 67,941 72,450 77,800
Educational Media Services - School Library 11-000-222-XXX 120,220 127,700 130,300
Instructional Staff Training Services 11-000-223-XXX 4,779 5,000 5,000
General Administration 11-000-230-XXX 206,634 225,800 230,500
School Administration 11-000-240-XXX 52,816 57,155 58,050
Central Svcs & Admin Info Technology 11-000-25X-XXX 175,222 161,163 174,227
Deposit to Maintenance Reserve 10-606 186,719
Operation and Maintenance of Plant Services 11-000-26X-XXX 534,153 601,647 637,625
Student Transportation Services 11-000-270-XXX 182,558 237,435 255,435
Personal Services - Employee Benefits 11-XXX-XXX-2XX 931,174 1,066,900 960,290
Food Services 11-000-310-XXX 39,844 44,000 45,000
Total Support Services Expenditures 5,091,883 5,004,194 4,892,488
TOTAL GENERAL CURRENT EXPENSE 7,490,203 7,647,745 8,010,050
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 2,500
Equipment 12-XXX-XXX-73X 37,875 35,000 32,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 52,142 220,473 350,079
TOTAL CAPITAL EXPENDITURES 90,017 255,473 384,579
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 10,327 13,700 16,200
Support Services 13-422-200-XXX 3,947 4,438 4,438
Total Summer School 14,274 18,138 20,638
TOTAL SPECIAL SCHOOLS 14,274 18,138 20,638
Transfer of Funds to Charter Schools 10-000-100-56X 41,778 29,817 31,500
OPERATING BUDGET GRAND TOTAL 7,636,272 7,951,173 8,446,767
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 4,015 2,500
Early Childhood Program Aid:
Instruction 20-211-100-XXX 242,361 241,754 100,535
Support Services 20-211-200-XXX 66,897 70,271 64,050
TOTAL EARLY CHILDHOOD PROGRAM AID 309,258 312,025 164,585
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 64,496 99,432
Support Services 20-212-200-XXX 86,184 66,077
Contribution to Charter Schools 20-212-100-56X 437
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 151,117 165,509
Distance Learning Network Aid:
Support Services 20-213-200-XXX 4,206
TOTAL DISTANCE LEARNING NETWORK AID 4,206
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 17,424 17,382 14,775
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 913 33,337 28,336
Nonpublic Handicapped Services 20-XXX-XXX-XXX 30,066 1,900 1,615
Nonpublic Nursing Services 20-XXX-XXX-XXX 23,315 24,009 20,408
Nonpublic Technology Initiative 20-XXX-XXX-XXX 13,961 12,440 10,574
Other Special Projects 20-XXX-XXX-XXX 1,263 4,000
Total State Projects 551,523 570,602 240,293
Federal Projects:
Title I 20-XXX-XXX-XXX 127,656 111,955 95,162
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 175,870 172,653 146,755
Other Special Projects 20-XXX-XXX-XXX 49,850 65,387 47,875
Total Federal Projects 353,376 349,995 289,792
TOTAL GRANTS AND ENTITLEMENTS 908,914 923,097 530,085
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 225,824 224,812 223,568
TOTAL REPAYMENT OF DEBT 225,824 224,812 223,568
Total Expenditures 8,771,010 9,099,082 9,200,420
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 8,771,010 9,099,082 9,200,420
CAPE MAY - NORTH WILDWOOD CITY
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 216,813 278,903 411,719 225,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 135,262 139,103 39,103 41,603
Adult Education Programs 0 0 0 0
Maintenance Reserve 161,719 166,310 166,310 353,029
Legal Reserve 574,647 445,586 141,422 0
Tuition Reserve 265,918 189,316 128,075 4,586
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
CAPE MAY - NORTH WILDWOOD CITY
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 17027 18146 19094 20371 19498
Total Classroom Instruction 9831 10485 11235 11951 11157
Classroom-Salaries and Benefits 9113 9802 10531 11199 10265
Classroom-General Supplies and Textbooks 583 512 542 578 708
Classroom-Purchased Services and Other 136 171 162 173 185
Total Support Services 3388 3619 3752 4051 3991
Support Services-Salaries and Benefits 2671 2843 2890 3166 3147
Total Administrative Costs 1563 1652 1611 1701 1654
Administration-Salaries and Benefits 1211 1216 1144 1150 1070
Total Operations and Maintenance of Plant 1801 1928 2062 2206 2209
Operations & Maintenance of Plant-Salary & Ben. 928 1019 1050 1117 1108
Total Food Services Costs 138 127 134 143 141
Total Extracurricular Costs 294 322 284 302 331
Total Equipment Costs 62 121 107 114 100
Employee Benefits as a % of Salaries 27.0 27.5 29.0 28.7 23.4
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 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.
CAPE MAY - NORTH WILDWOOD CITY
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
12640 OTHER RETIREMENT CONTRIB 57,415 District Share PERS Appropriation
Total Unusual Revenues:
0 Total Unusual Appropriations: 57,415
CAPE MAY - NORTH WILDWOOD CITY
Shared Services -- Description of Shared Services
_________________________________________________
SHARED SERVICES FOR BUSINESS OFFICE OPERATIONS WITH MIDDLE TOWNSHIP.
MEMBER OF THE ATLANTIC CAPE MAY SCHOOL BUSINESS OFFICALS JOINT INSURANCE
FUND
COOPERATIVE PRICING AGREEMENT FOR ELECTRICAL SERVICES WITH MIDDLE TOWNSHI
P BOE, AVALON BOE AND STONE HARBOR BOE
PARTICIPATION IN BOTH ACES AND ACTS PROGRAMS
PURCHASING OF COPY PAPER THROUGH PITTSGROVE BOE
TRANSPORTATION JOINTURE WITH SPECIAL SERVICES
CHILD STUDY TEAM DIRECTOR SHARED WITH WILDWOOD BOE
SPECIAL RESOURCE OFFICER (SRO) WITH NORTH WILDWOOD POLICE DEPARTMENT
CAPE MAY - NORTH WILDWOOD CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,207,000 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 3,478,546,249 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.1784 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,430,568 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 3,478,546,249 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.1849 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,207,000 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,093,498,284 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2006 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,430,568 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 3,093,498,284 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.2079 (L)