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User Friendly Budgets
2009

ATLANTIC - LINWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time859841853
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Pupils on Roll - Special Full-Time138136128
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Pupils Sent to Other Dists-Spec Ed Prog411

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 442,532 773,218
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 200,000 0 0
Transfers from Other Funds 10-5200 -10,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,663,553 10,151,229 10,005,884
Tuition 10-1300 0 16,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 140,165 153,000 272,000
SUBTOTAL  9,803,718 10,325,229 10,282,884
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 969,200 0 0
Transportation Aid 10-3120 89,582 0 0
Special Education Aid 10-3130 719,219 0 0
Bilingual Education 10-3140 6,990 0 0
Extraordinary Aid 10-3131 26,076 37,459 37,459
Consolidated Aid 10-3195 111,914 0 0
Additional Formula Aid 10-3196 115,521 0 0
Other State Aids 10-3XXX 3,897 0 0
Categorical Special Education Aid 10-3132 0 475,886 479,018
Equalization Aid 10-3176 0 956,076 909,128
Categorical Security Aid 10-3177 0 63,818 64,410
Adjustment Aid 10-3178 0 446,166 462,954
Categorical Transportation Aid 10-3121 0 83,236 109,672
SUBTOTAL  2,042,399 2,062,641 2,062,641
Adjustment for Prior Year Encumbrances  0 159,199 0
Actual Revenues (Over)/Under Expenditures  -48,149 0 0
TOTAL OPERATING BUDGET  11,787,968 12,989,601 13,118,743
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 58,409 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 0 0 10,000
Title VI 20-4417-4418 0 1,000 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 181,943 85,000 150,000
Other 20-4XXX 17,687 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  199,630 86,000 160,000
TOTAL GRANTS AND ENTITLEMENTS  258,039 86,000 160,000
TOTAL REVENUES/SOURCES  12,046,007 13,075,601 13,278,743

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,034,1374,477,2254,146,742
Special Education 11-2XX-100-XXX1,181,5301,254,7071,255,336
Basic Skills/Remedial 11-230-100-XXX158,240195,568246,348
Bilingual Education 11-240-100-XXX42,95546,41831,533
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX28,00331,93036,142
School Sponsored Athletics 11-402-100-XXX53,88763,49167,164
Other Instructional Programs 11-4XX-100-XXX3,5504,7000
Before/After School Programs 11-421-XXX-XXX005,050
Summer School 11-422-XXX-XXX0010,480
Support Services:
Tuition 11-000-100-XXX55,3739,06034,740
Attendance and Social Work Services 11-000-211-XXX24,05825,09026,755
Health Services 11-000-213-XXX119,967124,178129,096
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217518,438539,156541,458
Guidance 11-000-218-XXX136,483147,375151,820
Child Study Teams 11-000-219-XXX269,171285,140289,616
Improvement of Instructional Services 11-000-221-XXX201,374212,282219,216
Educational Media Services - School Library 11-000-222-XXX69,30589,396155,457
Instructional Staff Training Services 11-000-223-XXX13,33414,45026,350
General Administration 11-000-230-XXX340,504475,458488,202
School Administration 11-000-240-XXX433,666474,372480,725
Central Svcs & Admin Info Technology 11-000-25X-XXX271,830366,323356,051
Deposit to Maintenance Reserve 10-60650,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,282,7561,515,9561,575,689
Student Transportation Services 11-000-270-XXX137,855121,350128,300
Other Support Services 11-000-290-XXX1,0821,5500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,950,9642,300,7602,291,972
Total Support Services Expenditures 5,826,1606,701,8966,895,447
TOTAL GENERAL CURRENT EXPENSE 11,378,46212,775,93512,694,242
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604200,00000
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X17,99599,666219,501
Facilities Acquisition and Construction Services 12-000-4XX-XXX191,511109,000200,000
TOTAL CAPITAL EXPENDITURES 409,506213,666424,501
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 11,787,96812,989,60113,118,743
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX58,40900
Federal Projects:
Title I 20-XXX-XXX-XXX0010,000
Title VI 20-XXX-XXX-XXX01,0000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX181,94385,000150,000
Other Special Projects 20-XXX-XXX-XXX17,68700
Total Federal Projects 199,63086,000160,000
TOTAL GRANTS AND ENTITLEMENTS 258,03986,000160,000
Total Expenditures 12,046,00713,075,60113,278,743

 

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 Budget492,677403,609353,609203,609
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve330,617548,674553,674558,674
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve771,202940,750623,2180
      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 Cost10,93611,26312,47412,94312,774
Total Classroom Instruction6,4916,8297,2707,6797,308
Classroom-Salaries and Benefits6,1636,4916,8247,1386,957
Classroom-General Supplies and Textbooks311315421512324
Classroom-Purchased Services and Other1823252927
Total Support Services1,7061,6791,8541,8421,969
Support Services-Salaries and Benefits1,5401,4991,6571,6981,848
Total Administrative Costs1,1941,2601,4541,5931,593
Administration-Salaries and Benefits9039651,0251,1201,124
Total Operations and Maintenance of Plant1,4481,4441,7771,7071,772
Operations & Maintenance of Plant-Salary & Ben.658692736712769
Total Food Services Costs00000
Total Extracurricular Costs97102120122132
Total Equipment Costs361845102224
Employee Benefits as a % of Salaries26.525.628.72827.5

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
Mainland Region HS Shared111,000 Shared Service with Supt.
Total Unusual Revenues111,000 

 

Shared Services
  • The Linwood Board of Education Shares with the Mainland Regional High Sch
  • ool for the following purposes:
  • Superintendent
  • Food Service
  • Transportation
  • Lawn Maintenance
  • Custodial Supplies
  • Field Use
  • AHERA services
  • Asbestos monitoring services
  • Snow Removal
  • The Linwood Board of Education shares with the City of Linwood the follow
  • ing:
  • Field Use,
  • Snow Removal
  • Trash and Recyling Removal
  • Lawn Maintenance
  • Public works Services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,005,884 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)780,446,294 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2821 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,005,884 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)780,446,294 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2821 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,005,884 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,261,694,477 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7931 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,005,884 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,261,694,477 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7931 (L)