New Jersey Department of Education | User Friendly Budgets

>>OFFICE OF FISCAL POLICY AND PLANNING >>USER FRIENDLY BUDGETS >>ATLANTIC >>ATLANTIC CITY

User Friendly Budgets
2009

ATLANTIC - ATLANTIC CITY

Advertised Enrollments
Enrollment Category	October 15, 2008 Actual	October 15, 2009 Actual	October 15, 2010 Estimated
Pupils on Roll Regular Full-Time	6,022	5,936	6,151
Pupils on Roll Regular Shared-Time	41	46	42
Pupils on Roll Reg Accr. Adult High Sch	31	27	53

Pupils on Roll - Special Full-Time	911	942	942
Pupils on Roll - Special Shared-Time	25	18	18
Private School Placements	68	40	45

Pupils Sent to Contracted Preschool Prog	105	128	75
Pupils Sent to Other Districts-Reg Prog	62	55	61
Pupils Sent to Other Dists-Spec Ed Prog	66	72	73
Pupils Received	721	676	676
Pupils in State Facilities	104	110	110

Advertised Revenues
Budget Category	Account	2007-08 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 Category	Account	2007-08 Expenditures	2008-09 Rev. Approp.	2009-10 Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs	11-1XX-100-XXX	29,160,203	35,561,217	35,999,147
Special Education	11-2XX-100-XXX	6,688,697	8,218,697	9,729,787
Basic Skills/Remedial	11-230-100-XXX	2,676,167	6,180,070	3,144,436
Bilingual Education	11-240-100-XXX	2,483,103	3,319,927	3,542,702
School-Spon. Co/Extra-Curr. Activities	11-401-100-XXX	557,181	506,856	431,004
School Sponsored Athletics	11-402-100-XXX	627,285	677,988	728,615
Other Instructional Programs	11-4XX-100-XXX	135,572	179,432	175,071
Before/After School Programs	11-421-XXX-XXX	0	0	447,592
Summer School	11-422-XXX-XXX	0	0	693,607
Alternative Education Programs	11-423-XXX-XXX	0	0	1,428,021
Other Supplemental/At-Risk Programs	11-424-XXX-XXX	0	0	2,008,506
Community Services Programs/Operations	11-800-330-XXX	423,187	172,035	234,035
Support Services:
Tuition	11-000-100-XXX	7,410,533	8,156,390	8,559,896
Attendance and Social Work Services	11-000-211-XXX	129,174	159,936	240,748
Health Services	11-000-213-XXX	817,218	934,622	991,652
Speech, OT, PT, Related & Extraordinary Services	11-000-216,217	0	0	502,504
Guidance	11-000-218-XXX	2,433,308	2,595,551	2,785,670
Child Study Teams	11-000-219-XXX	2,843,874	3,178,092	2,657,511
Improvement of Instructional Services	11-000-221-XXX	3,035,272	3,840,060	5,071,102
Educational Media Services - School Library	11-000-222-XXX	856,894	996,275	1,692,753
General Administration	11-000-230-XXX	2,476,851	4,026,826	3,591,959
School Administration	11-000-240-XXX	4,306,583	4,421,004	4,648,829
Central Svcs & Admin Info Technology	11-000-25X-XXX	2,555,472	1,864,310	1,834,837
Deposit to Maintenance Reserve	10-606	0	0	946,550
Interest Earned on Maintenance Reserve	10-606	0	0	500
Operation and Maintenance of Plant Services	11-000-26X-XXX	14,585,914	16,229,825	16,202,013
Student Transportation Services	11-000-270-XXX	4,280,565	5,031,254	4,964,525
Personal Services - Employee Benefits	11-XXX-XXX-2XX	18,309,075	22,803,132	22,534,572
Food Services	11-000-310-XXX	400,000	200,000	600,000
Total Support Services Expenditures		64,440,733	74,437,277	76,878,571
TOTAL GENERAL CURRENT EXPENSE		107,192,128	129,253,499	136,388,144
CAPITAL EXPENDITURES
Deposit to Capital Reserve	10-604	1,950,000	495,000	0
Interest Earned on Capital Reserve	10-604	50,000	5,000	500
Equipment	12-XXX-XXX-73X	570,666	631,045	595,500
Facilities Acquisition and Construction Services	12-000-4XX-XXX	1,877,529	4,027,865	330,000
TOTAL CAPITAL EXPENDITURES		4,448,195	5,158,910	926,000
SPECIAL SCHOOLS
Summer School:
Instruction	13-422-100-XXX	527,807	318,815	0
Support Services	13-422-200-XXX	57,075	58,092	0
Total Summer School		584,882	376,907	0
Other Special Schools:
Instruction	13-4XX-100-XXX	825,968	1,063,469	0
Support Services	13-4XX-200-XXX	165,303	200,475	0
Total Other Special Schools		991,271	1,263,944	0
Accredited Evening/Adult High School/Post-Graduate:
Instruction	13-601-100-XXX	178,128	202,380	161,214
Support Services	13-601-200-XXX	106,299	116,021	77,663
Total Accredited Evening/Adult HS/Post-Grad.		284,427	318,401	238,877
TOTAL SPECIAL SCHOOLS		1,860,580	1,959,252	238,877
Transfer of Funds to Charter Schools	10-000-100-56X	4,501,420	6,684,537	7,257,387
OPERATING BUDGET GRAND TOTAL		118,002,323	143,056,198	144,810,408
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction	20-218-100-XXX	3,311,080	994,232	956,946
Support Services	20-218-200-XXX	2,307,111	1,246,191	1,244,685
Contribution to Charter Schools	20-218-100-56X	440,000	0	0
TOTAL PRESCHOOL EDUCATION AID		6,058,191	2,240,423	2,201,631
Demonstrably Effective Program Aid:
Instruction	20-212-100-XXX	2,721,792	0	0
Support Services	20-212-200-XXX	335,881	0	0
Contribution to Charter Schools	20-212-100-56X	250,000	0	0
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID		3,307,673	0	0
Other State Projects:
Instruction	20-217-100-XXX	1,525,330	0	0
Support Services	20-217-200-XXX	797,920	0	0
TOTAL TARA USED TO SUPPORT PROGRAMS		2,323,250	0	0
Nonpublic Textbooks	20-XXX-XXX-XXX	13,358	11,354	10,306
Nonpublic Auxiliary Services	20-XXX-XXX-XXX	108,924	0	0
Nonpublic Handicapped Services	20-XXX-XXX-XXX	30,211	0	0
Nonpublic Nursing Services	20-XXX-XXX-XXX	18,451	15,683	13,911
Nonpublic Technology Initiative	20-XXX-XXX-XXX	9,560	8,126	7,208
Other Special Projects	20-XXX-XXX-XXX	3,000	118,265	103,217
Total State Projects		11,872,618	2,393,851	2,336,273
Federal Projects:
Title I	20-XXX-XXX-XXX	3,342,986	2,607,069	2,540,915
I.D.E.A. Part B (Handicapped)	20-XXX-XXX-XXX	1,539,815	1,340,465	1,544,812
Other Special Projects	20-XXX-XXX-XXX	2,880,409	1,346,110	982,168
Total Federal Projects		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
Repayment of Debt - Regular	40-701-510-XXX	12,398,377	12,420,884	12,353,226
TOTAL REPAYMENT OF DEBT		12,398,377	12,420,884	12,353,226
Total Expenditures		150,036,528	163,164,577	164,567,802

Advertised Recapitulation of Balances
Budget Category	Audited Balance 6/30/07	Audited Balance 6/30/08	Estimated Balance 6/30/09	Estimated Balance 6/30/10
Unreserved:
General Operating Budget	5,113,209	3,154,858	3,033,179	2,483,179
Repayment of Debt	14,677	13,200	348	0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve	0	1,375,000	1,018,400	818,900
Adult Education Programs	0	0	0	0
Maintenance Reserve	0	0	0	947,050
Legal Reserve	13,659,773	14,859,290	6,763,240	305,000
Tuition Reserve	0	0	0	0
Current Expense Emergency Reserve	0	0	0	0
Reserved for Repayment of Debt	0	0	0	0

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 Cost	15,100	16,482	17,625	18,282	18,650
Total Classroom Instruction	8,655	9,566	10,491	10,906	11,039
Classroom-Salaries and Benefits	7,992	8,937	9,740	10,161	10,266
Classroom-General Supplies and Textbooks	602	539	562	556	545
Classroom-Purchased Services and Other	61	89	189	189	228
Total Support Services	1,896	2,038	2,249	2,296	2,743
Support Services-Salaries and Benefits	1,471	1,728	1,877	1,940	2,458
Total Administrative Costs	1,557	1,749	1,658	1,790	1,710
Administration-Salaries and Benefits	1,062	1,151	1,164	1,175	1,166
Total Operations and Maintenance of Plant	2,502	2,605	2,722	2,853	2,747
Operations & Maintenance of Plant-Salary & Ben.	1,100	1,229	1,320	1,341	1,321
Total Food Services Costs	75	64	31	31	91
Total Extracurricular Costs	195	224	210	219	206
Total Equipment Costs	97	91	65	99	90
Employee Benefits as a % of Salaries	32.5	29.8	32.1	30.8	28.9

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
Source	Amount	Description
Tuition Revenue	1,800,000	unanticipated increase in tuition rate
Total Unusual Revenues	1,800,000
Preschool Teachers Salary	287,378	SE preschool costs excluded from ECA
Preschool Aides Salary	180,573	SE preschool costs excluded from ECA
Transfer to Cover Deficit	600,000	accumulated & anticipated FS deficit
Total Unusual Appropriations	1,067,951

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 Levy	101,671,773 (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)x100	0.4959 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	113,000,828 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)	20,503,172,174 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x100	0.5511 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy	101,671,773 (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)x100	0.4984 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy	113,000,828 (J)
Estimated Equalized Valuation (as of 01/01/2009)	20,399,736,811 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x100	0.5539 (L)