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User Friendly Budgets
2008

ATLANTIC - ABSECON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time732728736
spacing
Pupils on Roll - Special Full-Time120102105
Private School Placements200
spacing
Pupils Sent to Other Districts-Reg Prog453841
Pupils Sent to Other Dists-Spec Ed Prog262830
Pupils Received333
Pupils in State Facilities300

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 135,167 50,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 72,935 93,467
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 22,590 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 12,610 0
Transfers from Other Funds 10-5200 341 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,172,525 8,614,387 8,880,962
Tuition 10-1300 52,188 48,141 46,839
Transportation Fees from Other LEAs 10-1420-1440 5,834 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 25,895 10,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 71,494 41,100 41,100
SUBTOTAL  8,327,936 8,713,628 8,973,901
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 344,397 344,397 0
Transportation Aid 10-3120 139,638 139,638 0
Special Education Aid 10-3130 656,131 656,131 0
Bilingual Education 10-3140 54,842 54,842 0
Extraordinary Aid 10-3131 9,607 0 8,869
Consolidated Aid 10-3195 147,092 114,205 0
Additional Formula Aid 10-3196 0 74,224 0
Other State Aids 10-3XXX 5,397 23,796 0
Categorical Special Education Aid 10-3132 0 0 434,274
Equalization Aid 10-3176 0 0 402,901
Categorical Security Aid 10-3177 0 0 93,069
Adjustment Aid 10-3178 0 0 496,411
Categorical Transportation Aid 10-3121 0 0 136,413
SUBTOTAL  1,357,104 1,407,233 1,571,937
Adjustment for Prior Year Encumbrances  0 27,545 0
Actual Revenues (Over)/Under Expenditures  -23,890 0 0
TOTAL OPERATING BUDGET  9,661,491 10,391,708 10,689,305
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 35,811 35,811 0
Other Restricted Entitlements 20-32XX 406,322 494,496 402,496
TOTAL REVENUES FROM STATE SOURCES  442,133 530,307 402,496
Revenues from Federal Sources:
Title I 20-4411-4416 144,655 117,975 94,380
I.D.E.A. Part B (Handicapped) 20-4420-4429 244,547 328,019 270,038
Other 20-4XXX 59,446 73,298 51,015
TOTAL REVENUES FROM FEDERAL SOURCES  448,648 519,292 415,433
TOTAL GRANTS AND ENTITLEMENTS  890,781 1,049,599 817,929
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 589 547
Revenues from Local Sources:
Local Tax Levy 40-1210 1,134,135 1,134,142 1,134,740
Miscellaneous 40-1XXX 1,817 1,600 1,600
TOTAL REVENUES FROM LOCAL SOURCES  1,135,952 1,135,742 1,136,340
Revenues from State Sources:
Debt Service Aid Type II 40-3160 91,394 91,511 45,638
TOTAL LOCAL REPAYMENT OF DEBT  1,227,346 1,227,842 1,182,525
Actual Revenues (Over)/Under Expenditures  -295 0 0
TOTAL REPAYMENT OF DEBT  1,227,051 1,227,842 1,182,525
TOTAL REVENUES/SOURCES  11,779,323 12,669,149 12,689,759

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,246,1983,350,4203,550,851
Special Education 11-2XX-100-XXX890,769887,885992,732
Basic Skills/Remedial 11-230-100-XXX42,76458,385126,319
Bilingual Education 11-240-100-XXX135,346128,979127,668
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,54926,25026,250
School Sponsored Athletics 11-402-100-XXX7,0007,0007,000
Community Services Programs/Operations 11-800-330-XXX0300300
Support Services:
Tuition 11-000-100-XXX508,625825,348632,565
Attendance and Social Work Services 11-000-211-XXX0013,867
Health Services 11-000-213-XXX61,66264,09169,863
Students - Related & Extraordinary 11-000-216,217278,881276,864253,240
Guidance 11-000-218-XXX155,928163,757168,350
Child Study Teams 11-000-219-XXX239,010247,335261,032
Improvement of Instructional Services 11-000-221-XXX111,883101,204105,205
Educational Media Services - School Library 11-000-222-XXX68,60072,29276,705
Instructional Staff Training Services 11-000-223-XXX3,6946,7002,500
General Administration 11-000-230-XXX261,456309,415307,965
School Administration 11-000-240-XXX317,312333,727334,448
Central Svcs & Admin Info Technology 11-000-25X-XXX9,881192,943197,541
Operation and Maintenance of Plant Services 11-000-26X-XXX730,636734,607768,222
Student Transportation Services 11-000-270-XXX359,505376,292400,575
Other Support Services 11-000-290-XXX183,57800
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,543,5831,654,9291,810,727
Total Support Services Expenditures 4,834,2345,359,5045,402,805
TOTAL GENERAL CURRENT EXPENSE 9,180,8609,818,72310,233,925
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,0005,000
Equipment 12-XXX-XXX-73X31,63236,8270
Facilities Acquisition and Construction Services 12-000-4XX-XXX122,419175,634118,000
TOTAL CAPITAL EXPENDITURES 154,051222,461123,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX21,60424,69030,380
Total Summer School 21,60424,69030,380
TOTAL SPECIAL SCHOOLS 21,60424,69030,380
Transfer of Funds to Charter Schools 10-000-100-56X304,976325,834302,000
OPERATING BUDGET GRAND TOTAL 9,661,49110,391,70810,689,305
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX35,81100
Support Services 20-214-200-XXX035,8110
TOTAL INSTRUCTIONAL SUPPLEMENT AID 35,81135,8110
Other State Projects:
Instruction 20-217-100-XXX086,4770
Support Services 20-217-200-XXX05,5230
TOTAL TARA USED TO SUPPORT PROGRAMS 092,0000
Nonpublic Textbooks 20-XXX-XXX-XXX50,10849,68649,686
Nonpublic Auxiliary Services 20-XXX-XXX-XXX113,116124,416124,416
Nonpublic Handicapped Services 20-XXX-XXX-XXX90,408124,203124,203
Nonpublic Nursing Services 20-XXX-XXX-XXX66,75168,63168,631
Nonpublic Technology Initiative 20-XXX-XXX-XXX35,96035,56035,560
Other Special Projects 20-XXX-XXX-XXX49,97900
Total State Projects 442,133530,307402,496
Federal Projects:
Title I 20-XXX-XXX-XXX144,655117,97594,380
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX244,547328,019270,038
Other Special Projects 20-XXX-XXX-XXX59,44673,29851,015
Total Federal Projects 448,648519,292415,433
TOTAL GRANTS AND ENTITLEMENTS 890,7811,049,599817,929
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,227,0511,227,8421,182,525
TOTAL REPAYMENT OF DEBT 1,227,0511,227,8421,182,525
Total Expenditures 11,779,32312,669,14912,689,759

 

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 Budget219,279322,279285,098235,098
  Repayment of Debt8411,1365470
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve515,706515,101452,166363,699
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve168,73622,98600
      Tuition Reserve35,20075,70040,50040,500
      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 Cost9,58110,19410,17610,63911,045
Total Classroom Instruction6,1126,5906,5896,8927,297
Classroom-Salaries and Benefits5,9926,2746,3696,5896,988
Classroom-General Supplies and Textbooks101247177203217
Classroom-Purchased Services and Other18704310092
Total Support Services1,2121,3771,3951,4571,422
Support Services-Salaries and Benefits1,1001,2461,2591,3111,273
Total Administrative Costs1,2401,1351,1601,2241,225
Administration-Salaries and Benefits1,031945935970982
Total Operations and Maintenance of Plant9099949741,0061,040
Operations & Maintenance of Plant-Salary & Ben.477501513529537
Total Food Services Costs00000
Total Extracurricular Costs4848505151
Total Equipment Costs23390450
Employee Benefits as a % of Salaries25.725.6272728.2

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
  • Transportation - Member of Greater Egg Harbor Transportation Consortium
  • Transportation - Participate in Jointures for transporting special
  • education students and nonpublic students
  • Trash Removal - Shared servcies with Absecon City
  • General Supplies - Member of Educational Data Consortium
  • Electric Services - Participate in ACES
  • Phone Service - Participate in ACT
  • Natual Gas Services - Participate in ACES
  • Technology - Participate with South Jersey Technology Partnership

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,880,962 (A)
Estimated Net Taxable Valuation (as of 03/07/2008)1,038,939,327 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8548 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,015,702 (D)
Estimated Net Taxable Valuation (as of 03/07/2008)1,038,939,327 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.9640 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,880,962 (G)
Estimated Equalized Valuation (as of 10/01/2007)969,680,928 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9159 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,015,702 (J)
Estimated Equalized Valuation (as of 10/01/2007)969,680,928 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0329 (L)