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User Friendly Budgets
2009

ATLANTIC - ATLANTIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,0225,9366,151
Pupils on Roll Regular Shared-Time414642
Pupils on Roll Reg Accr. Adult High Sch312753
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Pupils on Roll - Special Full-Time911942942
Pupils on Roll - Special Shared-Time251818
Private School Placements684045
spacing
Pupils Sent to Contracted Preschool Prog10512875
Pupils Sent to Other Districts-Reg Prog625561
Pupils Sent to Other Dists-Spec Ed Prog667273
Pupils Received721676676
Pupils in State Facilities104110110

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 6,131,672 8,272,729 7,008,240
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 1,950,000 495,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 94,001,269 97,761,320 101,671,773
Tuition 10-1300 11,019,490 11,178,687 13,716,968
Interest Earned on Maintenance Reserve 10-1XXX 0 0 500
Interest Earned on Capital Reserve Funds 10-1XXX 50,000 5,000 500
Other Restricted Miscellaneous Revenues 10-1XXX 0 50,000 45,270
Unrestricted Miscellaneous Revenues 10-1XXX 2,477,917 600,000 370,000
SUBTOTAL  107,548,676 109,595,007 115,805,011
Revenues from State Sources:
Transportation Aid 10-3120 1,042,992 0 0
Special Education Aid 10-3130 5,304,073 0 0
Bilingual Education 10-3140 910,558 0 0
Aid for Adult and Post-Graduate Programs 10-3191 52,993 0 0
Extraordinary Aid 10-3131 158,812 604,710 200,000
Consolidated Aid 10-3195 749,710 0 0
Additional Formula Aid 10-3196 1,067,400 0 0
Other State Aids 10-3XXX 510,575 1,388,695 351,318
Categorical Special Education Aid 10-3132 0 3,207,375 3,264,418
Categorical Security Aid 10-3177 0 2,088,136 2,350,111
Adjustment Aid 10-3178 0 13,227,268 14,193,338
Categorical Transportation Aid 10-3121 0 993,517 1,191,574
SUBTOTAL  9,797,113 21,509,701 21,550,759
Revenues from Federal Sources:
IMPACT Aid 10-4100 32,490 19,500 19,500
Medicaid Reimbursement 10-4200 35,313 50,000 226,898
SUBTOTAL  67,803 69,500 246,398
Adjustment for Prior Year Encumbrances  0 3,114,261 0
Actual Revenues (Over)/Under Expenditures  588,731 0 0
TOTAL OPERATING BUDGET  118,002,323 143,056,198 144,810,408
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 157,010 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 95,071
Early Childhood Program Aid 20-3211 6,058,191 0 0
Demonstrably Effective Program Aid 20-3212 3,307,673 0 0
Preschool Education Aid 20-3218 0 2,083,413 2,106,560
Other Restricted Entitlements 20-32XX 2,506,754 153,428 134,642
TOTAL REVENUES FROM STATE SOURCES  11,872,618 2,393,851 2,336,273
Revenues from Federal Sources:
Title I 20-4411-4416 3,342,986 2,607,069 2,540,915
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,539,815 1,340,465 1,544,812
Other 20-4XXX 2,880,409 1,346,110 982,168
TOTAL REVENUES FROM FEDERAL SOURCES  7,763,210 5,293,644 5,067,895
TOTAL GRANTS AND ENTITLEMENTS  19,635,828 7,687,495 7,404,168
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,852 348
Revenues from Local Sources:
Local Tax Levy 40-1210 11,366,374 11,381,225 11,329,055
Miscellaneous 40-1XXX 348 0 0
TOTAL REVENUES FROM LOCAL SOURCES  11,366,722 11,381,225 11,329,055
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,030,178 1,026,807 1,023,823
TOTAL LOCAL REPAYMENT OF DEBT  12,396,900 12,420,884 12,353,226
Actual Revenues (Over)/Under Expenditures  1,477 0 0
TOTAL REPAYMENT OF DEBT  12,398,377 12,420,884 12,353,226
TOTAL REVENUES/SOURCES  150,036,528 163,164,577 164,567,802

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX29,160,20335,561,21735,999,147
Special Education 11-2XX-100-XXX6,688,6978,218,6979,729,787
Basic Skills/Remedial 11-230-100-XXX2,676,1676,180,0703,144,436
Bilingual Education 11-240-100-XXX2,483,1033,319,9273,542,702
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX557,181506,856431,004
School Sponsored Athletics 11-402-100-XXX627,285677,988728,615
Other Instructional Programs 11-4XX-100-XXX135,572179,432175,071
Before/After School Programs 11-421-XXX-XXX00447,592
Summer School 11-422-XXX-XXX00693,607
Alternative Education Programs 11-423-XXX-XXX001,428,021
Other Supplemental/At-Risk Programs 11-424-XXX-XXX002,008,506
Community Services Programs/Operations 11-800-330-XXX423,187172,035234,035
Support Services:
Tuition 11-000-100-XXX7,410,5338,156,3908,559,896
Attendance and Social Work Services 11-000-211-XXX129,174159,936240,748
Health Services 11-000-213-XXX817,218934,622991,652
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21700502,504
Guidance 11-000-218-XXX2,433,3082,595,5512,785,670
Child Study Teams 11-000-219-XXX2,843,8743,178,0922,657,511
Improvement of Instructional Services 11-000-221-XXX3,035,2723,840,0605,071,102
Educational Media Services - School Library 11-000-222-XXX856,894996,2751,692,753
General Administration 11-000-230-XXX2,476,8514,026,8263,591,959
School Administration 11-000-240-XXX4,306,5834,421,0044,648,829
Central Svcs & Admin Info Technology 11-000-25X-XXX2,555,4721,864,3101,834,837
Deposit to Maintenance Reserve 10-60600946,550
Interest Earned on Maintenance Reserve 10-60600500
Operation and Maintenance of Plant Services 11-000-26X-XXX14,585,91416,229,82516,202,013
Student Transportation Services 11-000-270-XXX4,280,5655,031,2544,964,525
Personal Services - Employee Benefits 11-XXX-XXX-2XX18,309,07522,803,13222,534,572
Food Services 11-000-310-XXX400,000200,000600,000
Total Support Services Expenditures 64,440,73374,437,27776,878,571
TOTAL GENERAL CURRENT EXPENSE 107,192,128129,253,499136,388,144
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6041,950,000495,0000
Interest Earned on Capital Reserve 10-60450,0005,000500
Equipment 12-XXX-XXX-73X570,666631,045595,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,877,5294,027,865330,000
TOTAL CAPITAL EXPENDITURES 4,448,1955,158,910926,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX527,807318,8150
Support Services 13-422-200-XXX57,07558,0920
Total Summer School 584,882376,9070
Other Special Schools:
Instruction 13-4XX-100-XXX825,9681,063,4690
Support Services 13-4XX-200-XXX165,303200,4750
Total Other Special Schools 991,2711,263,9440
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX178,128202,380161,214
Support Services 13-601-200-XXX106,299116,02177,663
Total Accredited Evening/Adult HS/Post-Grad. 284,427318,401238,877
TOTAL SPECIAL SCHOOLS 1,860,5801,959,252238,877
Transfer of Funds to Charter Schools 10-000-100-56X4,501,4206,684,5377,257,387
OPERATING BUDGET GRAND TOTAL 118,002,323143,056,198144,810,408
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX3,311,080994,232956,946
Support Services 20-218-200-XXX2,307,1111,246,1911,244,685
Contribution to Charter Schools 20-218-100-56X440,00000
TOTAL PRESCHOOL EDUCATION AID 6,058,1912,240,4232,201,631
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX2,721,79200
Support Services 20-212-200-XXX335,88100
Contribution to Charter Schools 20-212-100-56X250,00000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 3,307,67300
Other State Projects:
Instruction 20-217-100-XXX1,525,33000
Support Services 20-217-200-XXX797,92000
TOTAL TARA USED TO SUPPORT PROGRAMS 2,323,25000
Nonpublic Textbooks 20-XXX-XXX-XXX13,35811,35410,306
Nonpublic Auxiliary Services 20-XXX-XXX-XXX108,92400
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,21100
Nonpublic Nursing Services 20-XXX-XXX-XXX18,45115,68313,911
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,5608,1267,208
Other Special Projects 20-XXX-XXX-XXX3,000118,265103,217
Total State Projects 11,872,6182,393,8512,336,273
Federal Projects:
Title I 20-XXX-XXX-XXX3,342,9862,607,0692,540,915
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,539,8151,340,4651,544,812
Other Special Projects 20-XXX-XXX-XXX2,880,4091,346,110982,168
Total Federal Projects 7,763,2105,293,6445,067,895
TOTAL GRANTS AND ENTITLEMENTS 19,635,8287,687,4957,404,168
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX12,398,37712,420,88412,353,226
TOTAL REPAYMENT OF DEBT 12,398,37712,420,88412,353,226
Total Expenditures 150,036,528163,164,577164,567,802

 

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 Budget5,113,2093,154,8583,033,1792,483,179
  Repayment of Debt14,67713,2003480
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve01,375,0001,018,400818,900
      Adult Education Programs0000
      Maintenance Reserve000947,050
      Legal Reserve13,659,77314,859,2906,763,240305,000
      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 Cost15,10016,48217,62518,28218,650
Total Classroom Instruction8,6559,56610,49110,90611,039
Classroom-Salaries and Benefits7,9928,9379,74010,16110,266
Classroom-General Supplies and Textbooks602539562556545
Classroom-Purchased Services and Other6189189189228
Total Support Services1,8962,0382,2492,2962,743
Support Services-Salaries and Benefits1,4711,7281,8771,9402,458
Total Administrative Costs1,5571,7491,6581,7901,710
Administration-Salaries and Benefits1,0621,1511,1641,1751,166
Total Operations and Maintenance of Plant2,5022,6052,7222,8532,747
Operations & Maintenance of Plant-Salary & Ben.1,1001,2291,3201,3411,321
Total Food Services Costs7564313191
Total Extracurricular Costs195224210219206
Total Equipment Costs9791659990
Employee Benefits as a % of Salaries32.529.832.130.828.9

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Tuition Revenue1,800,000 unanticipated increase in tuition rate
Total Unusual Revenues1,800,000 
Preschool Teachers Salary287,378 SE preschool costs excluded from ECA
Preschool Aides Salary180,573 SE preschool costs excluded from ECA
Transfer to Cover Deficit600,000 accumulated & anticipated FS deficit
Total Unusual Appropriations1,067,951 

 

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 Programs
  • Atlantic County COOP - Supplies
  • Atlantic County Special Services - Transportation

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy101,671,773 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)20,503,172,174 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4959 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy113,000,828 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)20,503,172,174 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5511 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy101,671,773 (G)
Estimated Equalized Valuation (as of 01/01/2009)20,399,736,811 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4984 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy113,000,828 (J)
Estimated Equalized Valuation (as of 01/01/2009)20,399,736,811 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5539 (L)