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User Friendly Budgets
2008

ATLANTIC - NORTHFIELD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time957947952
spacing
Pupils on Roll - Special Full-Time121124124
Private School Placements020
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog425
Pupils Received003

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 524,454 154,852
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 50,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,194,807 7,571,998 7,847,193
Tuition 10-1300 7,820 0 22,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 89,378 65,000 50,000
SUBTOTAL  7,292,005 7,641,998 7,924,693
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,852,131 1,852,131 0
Transportation Aid 10-3120 77,066 77,066 0
Special Education Aid 10-3130 774,067 774,067 0
Bilingual Education 10-3140 15,220 15,220 0
Extraordinary Aid 10-3131 2,732 0 0
Consolidated Aid 10-3195 125,520 125,520 0
Additional Formula Aid 10-3196 85,833 174,241 0
Other State Aids 10-3XXX 5,782 138,355 0
Categorical Special Education Aid 10-3132 0 0 538,177
Equalization Aid 10-3176 0 0 3,144,987
Categorical Security Aid 10-3177 0 0 86,742
Categorical Transportation Aid 10-3121 0 0 38,519
SUBTOTAL  2,938,351 3,156,600 3,808,425
Adjustment for Prior Year Encumbrances  0 98,742 0
Actual Revenues (Over)/Under Expenditures  116,759 0 0
TOTAL OPERATING BUDGET  10,347,115 11,471,794 11,887,970
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 921 4,048 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 17,088 17,088 0
Other Restricted Entitlements 20-32XX 16,291 36,634 31,140
TOTAL REVENUES FROM STATE SOURCES  33,379 53,722 31,140
Revenues from Federal Sources:
Title I 20-4411-4416 83,672 42,642 36,246
I.D.E.A. Part B (Handicapped) 20-4420-4429 208,359 231,399 196,689
Other 20-4XXX 41,523 33,063 28,104
TOTAL REVENUES FROM FEDERAL SOURCES  333,554 307,104 261,039
TOTAL GRANTS AND ENTITLEMENTS  367,854 364,874 292,179
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,093,305 954,879 958,557
TOTAL REVENUES FROM LOCAL SOURCES  1,093,305 954,879 958,557
Revenues from State Sources:
Debt Service Aid Type II 40-3160 504,684 505,690 507,637
TOTAL LOCAL REPAYMENT OF DEBT  1,597,989 1,460,569 1,466,194
Actual Revenues (Over)/Under Expenditures  -140,326 0 0
TOTAL REPAYMENT OF DEBT  1,457,663 1,460,569 1,466,194
TOTAL REVENUES/SOURCES  12,172,632 13,297,237 13,646,343

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,738,0803,941,8224,117,280
Special Education 11-2XX-100-XXX1,001,0081,093,6601,254,535
Basic Skills/Remedial 11-230-100-XXX281,662317,057374,343
Bilingual Education 11-240-100-XXX31,72932,84063,496
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,30818,26921,675
School Sponsored Athletics 11-402-100-XXX40,50641,93239,593
Other Instructional Programs 11-4XX-100-XXX37,05237,71441,486
Support Services:
Tuition 11-000-100-XXX77,50285,66583,559
Attendance and Social Work Services 11-000-211-XXX4,7915,8976,540
Health Services 11-000-213-XXX146,525172,554164,793
Students - Related & Extraordinary 11-000-216,217224,969280,026258,816
Guidance 11-000-218-XXX112,013117,201123,580
Child Study Teams 11-000-219-XXX278,026298,567315,646
Improvement of Instructional Services 11-000-221-XXX110,115120,374123,226
Educational Media Services - School Library 11-000-222-XXX152,715172,545182,558
Instructional Staff Training Services 11-000-223-XXX30,02831,94726,000
General Administration 11-000-230-XXX409,101425,170407,931
School Administration 11-000-240-XXX296,945312,932322,613
Central Svcs & Admin Info Technology 11-000-25X-XXX311,953329,514332,589
Operation and Maintenance of Plant Services 11-000-26X-XXX858,481879,364946,712
Student Transportation Services 11-000-270-XXX143,406214,531192,840
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,973,2892,314,0002,461,159
Food Services 11-000-310-XXX18,25617,39922,000
Total Support Services Expenditures 5,148,1155,777,6865,970,562
TOTAL GENERAL CURRENT EXPENSE 10,294,46011,260,98011,882,970
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X33,11200
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,543205,8140
TOTAL CAPITAL EXPENDITURES 52,655210,8145,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 10,347,11511,471,79411,887,970
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9214,0480
Instructional Supplement Aid:
Instruction 20-214-100-XXX17,08817,0880
TOTAL INSTRUCTIONAL SUPPLEMENT AID 17,08817,0880
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX01,2301,045
Nonpublic Auxiliary Services 20-XXX-XXX-XXX6,99715,03512,780
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,73517,79115,125
Nonpublic Nursing Services 20-XXX-XXX-XXX1,5591,6981,445
Nonpublic Technology Initiative 20-XXX-XXX-XXX0880745
Total State Projects 33,37953,72231,140
Federal Projects:
Title I 20-XXX-XXX-XXX83,67242,64236,246
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX208,359231,399196,689
Other Special Projects 20-XXX-XXX-XXX41,52333,06328,104
Total Federal Projects 333,554307,104261,039
TOTAL GRANTS AND ENTITLEMENTS 367,854364,874292,179
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,457,6631,460,5691,466,194
TOTAL REPAYMENT OF DEBT 1,457,6631,460,5691,466,194
Total Expenditures 12,172,63213,297,23713,646,343

 

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 Budget192,789406,303318,514250,000
  Repayment of Debt-140,326000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve284,803287,053242,053247,053
      Adult Education Programs0000
      Maintenance Reserve50,00050,00050,00050,000
      Legal Reserve747,921463,00386,3380
      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 Cost7,6199,36110,10410,25010,787
Total Classroom Instruction4,9186,0516,5366,6137,085
Classroom-Salaries and Benefits4,7065,8626,2606,3126,821
Classroom-General Supplies and Textbooks198169215240188
Classroom-Purchased Services and Other1520606176
Total Support Services1,0091,2261,3951,4191,417
Support Services-Salaries and Benefits8951,0851,2201,2301,246
Total Administrative Costs9321,1191,1681,2001,198
Administration-Salaries and Benefits646778830837868
Total Operations and Maintenance of Plant697883920931995
Operations & Maintenance of Plant-Salary & Ben.331387448452475
Total Food Services Costs517151620
Total Extracurricular Costs5965707172
Total Equipment Costs2631000
Employee Benefits as a % of Salaries27.828.932.132.131.8

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
  • We are currently in several transportation jointures with Mainland Region
  • al HS to provide special education transportation, and non-public trans-
  • portation.
  • We participate in a shared service for pest control with Mainland Region,
  • Linwood, and Somers Point, all of which are in our regional school
  • district.
  • We participate in the Pittsgrove Paper Joint Purchasing Agreement for our
  • annual supply of paper for the entire district.
  • We are a member of the ACCASBO Joint Insurance Fund.
  • We participate in SJTP for technology purchases and support services.
  • Over the past year the Board of Education and member of Northfield City
  • Council have formed a Shared Services Committee to meet and discuss pos-
  • sible shared services among the school district and municipatily. Some
  • areas that are being researched are technology, lawn care services, and
  • supplies.
  • Additionally the Northfield Board of Ed participates in the E-RATE Progra
  • m, ACES for both electric and natural gas, Atlantic County AVA and ETTC.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,847,193 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)553,688,917 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4173 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,805,750 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)553,688,917 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.5904 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,847,193 (G)
Estimated Equalized Valuation (as of 02/25/2008)1,221,193,024 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6426 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,805,750 (J)
Estimated Equalized Valuation (as of 02/25/2008)1,221,193,024 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7211 (L)