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User Friendly Budgets
2008

ATLANTIC - ESTELL MANOR CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time206208212
spacing
Pupils on Roll - Special Full-Time121313
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog988483
Pupils Sent to Other Dists-Spec Ed Prog171617

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 101,081 24,500
Transfers from Other Funds 10-5200 887 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,934,320 1,910,204 1,945,338
Interest Earned on Capital Reserve Funds 10-1XXX 4,696 300 1,800
Unrestricted Miscellaneous Revenues 10-1XXX 22,739 10,580 19,870
SUBTOTAL  1,961,755 1,921,084 1,967,008
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,486,698 1,486,698 0
Transportation Aid 10-3120 142,144 139,940 0
Special Education Aid 10-3130 214,603 214,603 0
Extraordinary Aid 10-3131 0 0 5,012
Consolidated Aid 10-3195 35,549 35,549 0
Additional Formula Aid 10-3196 56,878 115,462 0
Categorical Special Education Aid 10-3132 0 0 159,133
Equalization Aid 10-3176 0 0 1,537,468
Categorical Security Aid 10-3177 0 0 22,483
Adjustment Aid 10-3178 0 0 244,741
Categorical Transportation Aid 10-3121 0 0 113,442
SUBTOTAL  1,935,872 1,992,252 2,082,279
Adjustment for Prior Year Encumbrances  0 78,249 0
Actual Revenues (Over)/Under Expenditures  -32,515 0 0
TOTAL OPERATING BUDGET  3,865,999 4,092,666 4,073,787
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,128 19,128 0
Other Restricted Entitlements 20-32XX 0 24,000 0
TOTAL REVENUES FROM STATE SOURCES  19,128 43,128 0
Revenues from Federal Sources:
Title I 20-4411-4416 20,070 25,170 21,395
I.D.E.A. Part B (Handicapped) 20-4420-4429 73,136 75,535 68,205
Other 20-4XXX 35,431 42,297 37,160
TOTAL REVENUES FROM FEDERAL SOURCES  128,637 143,002 126,760
TOTAL GRANTS AND ENTITLEMENTS  147,765 186,130 126,760
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,754 0
Revenues from Local Sources:
Local Tax Levy 40-1210 152,371 169,419 142,558
TOTAL REVENUES FROM LOCAL SOURCES  152,371 169,419 142,558
Revenues from State Sources:
Debt Service Aid Type II 40-3160 97,530 92,965 0
TOTAL LOCAL REPAYMENT OF DEBT  249,901 266,138 142,558
Actual Revenues (Over)/Under Expenditures  11,247 0 0
TOTAL REPAYMENT OF DEBT  261,148 266,138 142,558
TOTAL REVENUES/SOURCES  4,274,912 4,544,934 4,343,105

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX971,2371,080,5571,053,730
Special Education 11-2XX-100-XXX122,451148,384142,950
Basic Skills/Remedial 11-230-100-XXX30,40032,60048,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,2037,5006,500
School Sponsored Athletics 11-402-100-XXX3,4488,5007,500
Support Services:
Tuition 11-000-100-XXX1,132,6331,061,9011,212,726
Attendance and Social Work Services 11-000-211-XXX11,71327,00015,500
Health Services 11-000-213-XXX60,60674,64561,750
Students - Related & Extraordinary 11-000-216,21753,11558,48254,470
Guidance 11-000-218-XXX6,02227,74025,250
Child Study Teams 11-000-219-XXX93,33096,13293,900
Educational Media Services - School Library 11-000-222-XXX16,29618,85517,200
Instructional Staff Training Services 11-000-223-XXX1,7835,0004,000
General Administration 11-000-230-XXX63,44171,42177,606
School Administration 11-000-240-XXX99,822104,987111,900
Central Svcs & Admin Info Technology 11-000-25X-XXX126,106132,906120,750
Deposit to Maintenance Reserve 10-606021,0810
Operation and Maintenance of Plant Services 11-000-26X-XXX341,753339,963351,135
Student Transportation Services 11-000-270-XXX269,093299,180273,239
Personal Services - Employee Benefits 11-XXX-XXX-2XX385,101439,393378,981
Food Services 11-000-310-XXX14,80011,00014,800
Total Support Services Expenditures 2,675,6142,768,6052,813,207
TOTAL GENERAL CURRENT EXPENSE 3,808,3534,067,2274,071,987
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403001,800
Equipment 12-XXX-XXX-73X025,1390
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93150,00000
TOTAL CAPITAL EXPENDITURES 50,00025,4391,800
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X7,64600
OPERATING BUDGET GRAND TOTAL 3,865,9994,092,6664,073,787
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX19,12819,1280
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,12819,1280
Other State Projects:
Instruction 20-217-100-XXX024,0000
TOTAL TARA USED TO SUPPORT PROGRAMS 024,0000
Total State Projects 19,12843,1280
Federal Projects:
Title I 20-XXX-XXX-XXX20,07025,17021,395
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX73,13675,53568,205
Other Special Projects 20-XXX-XXX-XXX35,43142,29737,160
Total Federal Projects 128,637143,002126,760
TOTAL GRANTS AND ENTITLEMENTS 147,765186,130126,760
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX261,148266,138142,558
TOTAL REPAYMENT OF DEBT 261,148266,138142,558
Total Expenditures 4,274,9124,544,9344,343,105

 

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 Budget150,000290,803211,926187,426
  Repayment of Debt3,755-7,492-11,246-11,246
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve112,69667,39267,69269,492
      Adult Education Programs0000
      Maintenance Reserve0021,08121,081
      Legal Reserve58,77821,08100
      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 Cost10,92111,15712,05512,34511,545
Total Classroom Instruction6,5156,3966,9697,2026,656
Classroom-Salaries and Benefits6,2466,0886,7366,8636,427
Classroom-General Supplies and Textbooks232273193271189
Classroom-Purchased Services and Other3835416840
Total Support Services1,3821,3301,6581,6461,429
Support Services-Salaries and Benefits1,1801,1411,3481,3351,252
Total Administrative Costs1,4351,5831,5891,6591,603
Administration-Salaries and Benefits1,1961,3511,3021,3731,272
Total Operations and Maintenance of Plant1,4721,7181,6931,6921,708
Operations & Maintenance of Plant-Salary & Ben.716779819812818
Total Food Services Costs6468505066
Total Extracurricular Costs4148818169
Total Equipment Costs3501141140
Employee Benefits as a % of Salaries22.82323.923.320.6

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 with Buena
  • Transportation with ACSSSD
  • Trash pick up with Estell Manor City
  • ACES for Electric (when available)
  • Computer business Services with Weymouth Twp BOE
  • Atlantic County Co-Op
  • Joint Insurance Fund
  • CMCSSSD - Learning disabilities teacher
  • WACYL (West Atlantic Co Youth League) use of gym & fields
  • ACSSSD - OT/PT services & Testing as needed
  • Snow Plowing - with Estell Manor City
  • Non profits use building
  • Newspaper ads shared with other districts in county
  • Election costs with county
  • Art teacher shared with Weymouth School District
  • Emergencies with Weymouth Twp for nursing svs & Black Seal operation
  • Dumpster for old computer parts with Estell Manor City
  • Atlantic Co Library for internet access and jAVA
  • ETTC for Staff development
  • CMCSSSD Transportation of Spec Ed Student

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,945,338 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)116,367,942 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6717 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,087,896 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)116,367,942 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.7942 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,945,338 (G)
Estimated Equalized Valuation (as of 10/01/2007)213,030,539 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9132 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,087,896 (J)
Estimated Equalized Valuation (as of 10/01/2007)213,030,539 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9801 (L)