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User Friendly Budgets
2008

ATLANTIC - ATLANTIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,3766,0226,124
Pupils on Roll Regular Shared-Time394145
Pupils on Roll Reg Accr. Adult High Sch173161
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Pupils on Roll - Special Full-Time900911911
Pupils on Roll - Special Shared-Time202525
Private School Placements636871
spacing
Pupils Sent to Contracted Preschool Prog1251050
Pupils Sent to Other Districts-Reg Prog662159
Pupils Sent to Other Dists-Spec Ed Prog736668
Pupils Received732721701
Pupils in State Facilities93104104

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 6,131,672 8,272,729
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 1,950,000 495,000
Revenues from Local Sources:
Local Tax Levy 10-1210 93,056,124 94,001,269 97,761,320
Tuition 10-1300 11,635,011 10,900,922 11,178,687
Interest Earned on Capital Reserve Funds 10-1XXX 0 50,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 40,000 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,460,789 450,000 600,000
SUBTOTAL  107,151,924 105,442,191 109,595,007
Revenues from State Sources:
Transportation Aid 10-3120 1,042,992 1,042,992 0
Special Education Aid 10-3130 5,304,073 5,304,073 0
Bilingual Education 10-3140 910,558 910,558 0
Aid for Adult and Post-Graduate Programs 10-3191 34,678 0 0
Extraordinary Aid 10-3131 202,806 0 445,898
Consolidated Aid 10-3195 749,710 784,388 0
Additional Formula Aid 10-3196 525,813 1,067,400 0
Other State Aids 10-3XXX 510,039 506,254 1,388,695
Categorical Special Education Aid 10-3132 0 0 3,207,375
Categorical Security Aid 10-3177 0 0 2,088,136
Adjustment Aid 10-3178 0 0 13,227,268
Categorical Transportation Aid 10-3121 0 0 993,517
SUBTOTAL  9,280,669 9,615,665 21,350,889
Revenues from Federal Sources:
IMPACT Aid 10-4100 28,633 19,500 19,500
Medicaid Reimbursement 10-4200 0 0 50,000
SUBTOTAL  28,633 19,500 69,500
Adjustment for Prior Year Encumbrances  0 2,319,158 0
Actual Revenues (Over)/Under Expenditures  -3,569,102 0 0
TOTAL OPERATING BUDGET  112,892,124 125,478,186 139,783,125
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 237,322 157,010
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 89,846 0
Early Childhood Program Aid 20-3211 5,952,147 6,235,713 0
Demonstrably Effective Program Aid 20-3212 3,279,889 3,249,372 0
Preschool Education Aid 20-3218 0 0 2,083,413
Other Restricted Entitlements 20-32XX 229,570 179,040 153,428
TOTAL REVENUES FROM STATE SOURCES  9,461,606 9,991,293 2,393,851
Revenues from Federal Sources:
Title I 20-4411-4416 3,730,927 2,670,000 2,607,069
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,312,622 1,341,563 1,340,465
Vocational Education 20-4430 97,729 0 0
Other 20-4XXX 3,125,142 1,174,673 1,346,110
TOTAL REVENUES FROM FEDERAL SOURCES  9,266,420 5,186,236 5,293,644
TOTAL GRANTS AND ENTITLEMENTS  18,728,026 15,177,529 7,687,495
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,825 12,852
Transfers from Other Funds 40-5200 3,080 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 11,534,220 11,366,374 11,381,225
Miscellaneous 40-1XXX 9,772 0 0
TOTAL REVENUES FROM LOCAL SOURCES  11,543,992 11,366,374 11,381,225
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,034,431 1,030,178 1,026,807
TOTAL LOCAL REPAYMENT OF DEBT  12,581,503 12,398,377 12,420,884
Actual Revenues (Over)/Under Expenditures  15,364 0 0
TOTAL REPAYMENT OF DEBT  12,596,867 12,398,377 12,420,884
TOTAL REVENUES/SOURCES  144,217,017 153,054,092 159,891,504

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX28,863,09430,836,15736,076,338
Special Education 11-2XX-100-XXX5,822,4336,844,9687,626,991
Basic Skills/Remedial 11-230-100-XXX923,1721,577,3585,097,935
Bilingual Education 11-240-100-XXX2,744,9493,045,6533,316,128
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX530,544490,354474,454
School Sponsored Athletics 11-402-100-XXX558,639591,283675,988
Other Instructional Programs 11-4XX-100-XXX170,332178,849179,432
Community Services Programs/Operations 11-800-330-XXX434,924390,285590,000
Support Services:
Tuition 11-000-100-XXX6,543,6078,205,3528,874,945
Attendance and Social Work Services 11-000-211-XXX103,637156,938159,283
Health Services 11-000-213-XXX788,053874,255934,622
Guidance 11-000-218-XXX2,199,1582,503,6282,581,751
Child Study Teams 11-000-219-XXX2,699,9842,988,4723,173,437
Improvement of Instructional Services 11-000-221-XXX2,372,5373,430,4003,883,272
Educational Media Services - School Library 11-000-222-XXX825,933892,985966,559
General Administration 11-000-230-XXX4,148,2733,177,8112,959,095
School Administration 11-000-240-XXX3,856,5594,439,9164,432,269
Central Svcs & Admin Info Technology 11-000-25X-XXX2,392,5832,674,5141,876,263
Operation and Maintenance of Plant Services 11-000-26X-XXX14,803,30715,239,01915,751,447
Student Transportation Services 11-000-270-XXX4,074,3034,828,6015,031,254
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,309,83720,110,00023,363,132
Food Services 11-000-310-XXX500,000200,000200,000
Total Support Services Expenditures 63,617,77169,721,89174,187,329
TOTAL GENERAL CURRENT EXPENSE 103,665,858113,676,798128,224,595
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,950,000495,000
Interest Earned on Capital Reserve 10-604050,0005,000
Equipment 12-XXX-XXX-73X643,149886,038426,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,084,9942,900,4732,370,000
TOTAL CAPITAL EXPENDITURES 3,728,1435,786,5113,296,400
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX221,687393,008399,109
Support Services 13-422-200-XXX33,37558,12859,475
Total Summer School 255,062451,136458,584
Other Special Schools:
Instruction 13-4XX-100-XXX769,415853,377880,794
Support Services 13-4XX-200-XXX214,852190,036200,475
Total Other Special Schools 984,2671,043,4131,081,269
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX143,044235,500202,380
Support Services 13-601-200-XXX89,283105,628116,021
Total Accredited Evening/Adult HS/Post-Grad. 232,327341,128318,401
TOTAL SPECIAL SCHOOLS 1,471,6561,835,6771,858,254
Transfer of Funds to Charter Schools 10-000-100-56X4,026,4674,179,2006,403,876
OPERATING BUDGET GRAND TOTAL 112,892,124125,478,186139,783,125
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX3,251,5333,680,483994,232
Support Services 20-211-200-XXX2,260,6142,352,5521,246,191
Contribution to Charter Schools 20-211-100-56X440,000440,0000
TOTAL EARLY CHILDHOOD PROGRAM AID 5,952,1476,473,0352,240,423
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX2,621,6482,739,4000
Support Services 20-212-200-XXX338,241349,8180
Contribution to Charter Schools 20-212-100-56X320,000250,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 3,279,8893,339,2180
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,12512,85611,354
Nonpublic Auxiliary Services 20-XXX-XXX-XXX130,58300
Nonpublic Handicapped Services 20-XXX-XXX-XXX33,96500
Nonpublic Nursing Services 20-XXX-XXX-XXX20,12217,10415,683
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,8409,2148,126
Other Special Projects 20-XXX-XXX-XXX18,935139,866118,265
Total State Projects 9,461,6069,991,2932,393,851
Federal Projects:
Title I 20-XXX-XXX-XXX3,730,9272,670,0002,607,069
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,312,6221,341,5631,340,465
Vocational Education 20-XXX-XXX-XXX97,72900
Other Special Projects 20-XXX-XXX-XXX3,125,1421,174,6731,346,110
Total Federal Projects 9,266,4205,186,2365,293,644
TOTAL GRANTS AND ENTITLEMENTS 18,728,02615,177,5297,687,495
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX12,596,86712,398,37712,420,884
TOTAL REPAYMENT OF DEBT 12,596,86712,398,37712,420,884
Total Expenditures 144,217,017153,054,092159,891,504

 

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 Budget2,682,9705,113,2092,961,9392,290,260
  Repayment of Debt30,04114,67712,8520
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve505,00001,375,0001,875,000
      Adult Education Programs0000
      Maintenance Reserve56,839000
      Legal Reserve10,498,16513,659,7738,401,050305,000
      Tuition Reserve0000
      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 Cost13,29115,10015,34916,79417,625
Total Classroom Instruction7,6628,6558,9649,77810,491
Classroom-Salaries and Benefits7,1057,9928,4269,1379,740
Classroom-General Supplies and Textbooks489602469567562
Classroom-Purchased Services and Other69616975189
Total Support Services1,7181,8961,9672,1382,249
Support Services-Salaries and Benefits1,2291,4711,6021,7381,877
Total Administrative Costs1,3801,5571,6111,7561,658
Administration-Salaries and Benefits9341,0621,0821,1731,164
Total Operations and Maintenance of Plant2,0792,5022,3892,6642,722
Operations & Maintenance of Plant-Salary & Ben.1,0001,1001,1561,2531,320
Total Food Services Costs10875293130
Total Extracurricular Costs151195183199210
Total Equipment Costs104979213765
Employee Benefits as a % of Salaries28.932.531.631.632.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Kindergarten Salaries2,028,000 reallocated from ECPA
Basic Skills Salaries3,800,000 reallocated from DEPA,TARA,Reading 1st
Parent Center Salaries200,000 reallocated from TARA
Health Benefits900,000 reallocataed from DEPA,TARA,ECPA
Total Unusual Appropriations6,928,000 

 

Shared Services
  • Ed Data Purchasing Cooperative - Goods & Services
  • ACES-Utilities
  • City of Atlantic City - Trash removal
  • City of Atlantic City - fuel
  • City of Atlantic City - Recreation Progams
  • Atlantic County Coop - Supplies
  • Atlantic County Special Services - transportation jointure

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy97,761,320 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)8,155,061,595 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1988 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy109,142,545 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)8,155,061,595 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3383 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy97,761,320 (G)
Estimated Equalized Valuation (as of 10/01/2007)22,213,031,746 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4401 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy109,142,545 (J)
Estimated Equalized Valuation (as of 10/01/2007)22,213,031,746 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4913 (L)