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User Friendly Budgets
2011-2012

ATLANTIC - FOLSOM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time352354346
spacing
Pupils on Roll - Special Full-Time474463
Private School Placements345
spacing
Pupils Sent to Other Districts-Reg Prog847984
Pupils Sent to Other Dists-Spec Ed Prog212326
Pupils Received15170

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 855,065 228,756
Transfers from Other Funds 10-5200 35,934 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,408,011 1,464,331 1,493,617
Tuition 10-1300 59,511 52,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 21 20 20
Unrestricted Miscellaneous Revenues 10-1XXX 7,550 500 500
SUBTOTAL  1,475,093 1,516,851 1,494,137
Revenues from State Sources:
School Choice Aid 10-3116 682,807 655,356 768,783
Categorical Special Education Aid 10-3132 259,024 251,928 251,928
Equalization Aid 10-3176 2,247,065 3,951,148 3,988,068
Categorical Security Aid 10-3177 69,794 0 32,733
Categorical Transportation Aid 10-3121 253,462 0 0
SUBTOTAL  3,512,152 4,858,432 5,041,512
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 693,258 0 0
Equalization Aid - ARRA GSF 17-4521 26,837 0 0
Education Jobs Fund 18-4522 0 0 172,541
SUBTOTAL  720,095 0 172,541
Adjustment for Prior Year Encumbrances  0 305,079 0
Actual Revenues (Over)/Under Expenditures  -121,743 0 0
TOTAL OPERATING BUDGET  5,621,531 7,535,427 6,936,946
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 69,342 69,342 54,483
TOTAL REVENUES FROM STATE SOURCES  69,342 69,342 54,483
Revenues from Federal Sources:
Title I 20-4411-4416 99,764 76,923 65,974
Title II 20-4451-4455 0 16,945 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 224,896 107,814 91,000
Other 20-4XXX 54,405 34,051 0
TOTAL REVENUES FROM FEDERAL SOURCES  379,065 235,733 156,974
TOTAL GRANTS AND ENTITLEMENTS  448,407 305,075 211,457
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 249,908 244,307 248,707
TOTAL REVENUES FROM LOCAL SOURCES  249,908 244,307 248,707
TOTAL LOCAL REPAYMENT OF DEBT  249,908 244,308 248,708
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  249,907 244,308 248,708
TOTAL REVENUES/SOURCES  6,319,845 8,084,810 7,397,111
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,319,845 8,084,810 7,397,111

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,394,9171,605,0511,609,817
Special Education 11-2XX-100-XXX297,006313,204327,231
Basic Skills/Remedial 11-230-100-XXX28,55037,27139,340
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,72226,60027,600
School Sponsored Athletics 11-402-100-XXX9,06023,55023,550
Support Services:
Tuition 11-000-100-XXX1,208,7931,575,5901,653,068
Health Services 11-000-213-XXX78,15783,12185,869
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217107,679190,450126,200
Child Study Teams 11-000-219-XXX190,478201,375209,171
Improvement of Instructional Services 11-000-221-XXX76,641104,500102,700
Educational Media Services - School Library 11-000-222-XXX107,245120,817121,997
Instructional Staff Training Services 11-000-223-XXX3,7665,1855,000
General Administration 11-000-230-XXX118,793204,085181,735
School Administration 11-000-240-XXX131,695195,670174,882
Central Svcs & Admin Info Technology 11-000-25X-XXX127,542169,790153,755
Operation and Maintenance of Plant Services 11-000-26X-XXX387,420576,327515,912
Student Transportation Services 11-000-270-XXX496,899566,909616,153
Personal Services - Employee Benefits 11-XXX-XXX-2XX608,953842,875867,000
Total Support Services Expenditures 3,644,0614,836,6944,813,442
TOTAL GENERAL CURRENT EXPENSE 5,385,3166,842,3706,840,980
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402020
Equipment 12-XXX-XXX-73X78,48981,50025,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX157,726611,53770,946
TOTAL CAPITAL EXPENDITURES 236,215693,05795,966
OPERATING BUDGET GRAND TOTAL 5,621,5317,535,4276,936,946
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX62,51067,87354,483
Support Services 20-218-200-XXX6,8321,4690
TOTAL PRESCHOOL EDUCATION AID 69,34269,34254,483
Other State Projects:
Total State Projects 69,34269,34254,483
Federal Projects:
Title I 20-XXX-XXX-XXX99,76476,92365,974
Title II 20-XXX-XXX-XXX016,9450
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX224,896107,81491,000
Other Special Projects 20-XXX-XXX-XXX54,40534,0510
Total Federal Projects 379,065235,733156,974
TOTAL GRANTS AND ENTITLEMENTS 448,407305,075211,457
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0244,308248,708
Additional State School Building Aid-Ch.177 40-702-510-XXX249,90700
Total Additional State School Building Aid 249,90700
TOTAL REPAYMENT OF DEBT 249,907244,308248,708
Total Expenditures 6,319,8458,084,8107,397,111
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,319,8458,084,8107,397,111

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget250,000250,000250,000250,000
  Repayment of Debt1210
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,2825,3025,3225,342
      Adult Education Programs0000
      Maintenance Reserve330,388330,388330,388330,388
      Legal Reserve1,116,1771,083,821228,7560
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost8,8587,64511,50411,98311,311
Total Classroom Instruction5,2655,4346,2016,4206,302
Classroom-Salaries and Benefits4,8245,1655,7315,8935,895
Classroom-General Supplies and Textbooks357165310361257
Classroom-Purchased Services and Other85103161166150
Total Support Services1,3991,7042,1062,1641,987
Support Services-Salaries and Benefits1,2741,5581,6811,7271,746
Total Administrative Costs1,1651,1081,4861,6541,464
Administration-Salaries and Benefits949860956982953
Legal Costs029373837
Total Operations and Maintenance of Plant1,0301,0681,5621,5921,403
Operations & Maintenance of Plant-Salary & Ben.473526616633624
Total Food Services Costs00000
Total Extracurricular Costs5361145149148
Total Equipment Costs18419618420561
Employee Benefits as a % of Salaries22.523.22929.329.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • ACCASBO-JIF Contract with 21 school districts to purchase property, liabi
  • lity and workers comp insurance. Transportation Jointures with Winslow, H
  • ammomton, Buena School Districts. ACES-consortium to purchase electric
  • and gas ACT-consortium to purchase telecommunication service
  • Borough of Folsom-shared service for trash pickup and salting. State Con
  • tract for copier lease and school supplies. Students attending ACIT.
  • Pittsgrove BOE-consortium to purchase copier paper & various supplies

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,493,617 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)106,207,502 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.4063 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,742,324 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)106,207,502 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.6405 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,493,617 (G)
Estimated Equalized Valuation (as of 10/01/2010)188,437,147 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7926 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,742,324 (J)
Estimated Equalized Valuation (as of 10/01/2010)188,437,147 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9246 (L)

 

Administrative Salaries
Employee Name: Kimberly Tucker 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary78,075 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other40,991 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Orlando L Chandler 
Job TitleBusiness Administrator 
Base Annual Salary78,804 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,522 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert A Garguilo 
Job TitlePrincipal 
Base Annual Salary58,500 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,350 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other11,946 
  Retirement Plans3,218 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments