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User Friendly Budgets
2012-13

ATLANTIC - ATLANTIC CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time6,1986,2816,615
Pupils on Roll Regular Shared-Time272323
spacing
Pupils on Roll - Special Full-Time1,006905838
Pupils on Roll - Special Shared-Time171212
Private School Placements333633
spacing
Pupils Sent to Other Districts-Reg Prog515441
Pupils Sent to Other Dists-Spec Ed Prog6261238
Pupils Received676709614
Pupils in State Facilities736565

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,998,392 11,156,377
Revenues from Local Sources:
Local Tax Levy 10-1210 114,163,786 117,535,530 118,235,550
Tuition 10-1300 13,087,510 11,852,843 12,303,878
Transportation Fees from Other LEAs 10-1420-1440 16,909 0 0
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 5,000
Interest Earned on Capital Reserve Funds 10-1XXX 45,000 0 50,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 25,000 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 739,426 422,000 422,000
SUBTOTAL  128,052,631 129,835,373 131,041,428
Revenues from State Sources:
Extraordinary Aid 10-3131 654,048 0 0
Categorical Special Education Aid 10-3132 3,310,546 3,310,546 3,514,845
Categorical Security Aid 10-3177 2,391,001 2,391,001 2,419,649
Adjustment Aid 10-3178 6,843,120 8,291,224 8,067,041
Categorical Transportation Aid 10-3121 1,222,942 1,222,942 1,186,222
SUBTOTAL  14,421,657 15,215,713 15,187,757
Revenues from Federal Sources:
IMPACT Aid 10-4100 38,532 19,500 19,500
Medicaid Reimbursement 10-4200 183,908 171,371 149,160
SUBTOTAL  222,440 886,811 168,660
Actual Revenues (Over)/Under Expenditures  -2,976,702 0 0
TOTAL OPERATING BUDGET  139,720,026 150,936,289 157,554,222
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,000 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 122,625 105,018
Preschool Education Aid 20-3218 2,059,515 2,357,120 2,344,840
Other Restricted Entitlements 20-32XX 107,629 91,484 91,484
TOTAL REVENUES FROM STATE SOURCES  2,167,144 2,571,229 2,541,342
Revenues from Federal Sources:
Title I 20-4411-4416 4,596,132 2,898,641 2,898,641
Title II 20-4451-4455 780,541 645,977 645,977
Title III 20-4491-4494 343,199 329,927 329,927
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,481,270 1,292,645 1,292,645
Vocational Education 20-4430 79,257 0 0
Other 20-4XXX 67,153 31,672 31,672
TOTAL REVENUES FROM FEDERAL SOURCES  8,347,552 5,198,862 5,198,862
TOTAL GRANTS AND ENTITLEMENTS  10,524,696 7,770,091 7,740,204
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 235,364
Revenues from Local Sources:
Local Tax Levy 40-1210 11,568,037 16,452,244 16,216,880
Miscellaneous 40-1XXX 3,193,682 0 0
TOTAL REVENUES FROM LOCAL SOURCES  14,761,719 16,452,244 16,216,880
Revenues from State Sources:
Debt Service Aid Type II 40-3160 825,921 1,356,754 1,096,882
TOTAL LOCAL REPAYMENT OF DEBT  15,587,640 17,808,998 17,549,126
Actual Revenues (Over)/Under Expenditures  -47,092 0 0
TOTAL REPAYMENT OF DEBT  15,540,548 17,808,998 17,549,126
TOTAL REVENUES/SOURCES  165,785,270 176,515,378 182,843,552
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  165,785,270 176,515,378 182,843,552

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX33,973,46735,901,14739,791,621
Special Education 11-2XX-100-XXX9,590,05610,108,07010,407,581
Basic Skills/Remedial 11-230-100-XXX3,609,8353,663,5133,773,418
Bilingual Education 11-240-100-XXX3,544,1973,670,3823,530,015
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX276,733384,845394,686
School Sponsored Athletics 11-402-100-XXX628,095716,021781,739
Other Instructional Programs 11-4XX-100-XXX132,727186,634192,233
Before/After School Programs 11-421-XXX-XXX92,38800
Summer School 11-422-XXX-XXX201,56800
Alternative Education Programs - Instructional 11-423-XXX-XXX1,391,4281,480,8261,521,911
Other Supplemental/At-Risk Programs 11-424-XXX-XXX1,868,8341,965,3402,024,300
Community Services Programs/Operations 11-800-330-XXX165,750237,493243,018
Support Services:
Tuition 11-000-100-XXX6,431,0658,143,5408,141,171
Attendance and Social Work Services 11-000-211-XXX239,143286,252292,949
Health Services 11-000-213-XXX915,434950,730976,745
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217523,665649,071666,245
Guidance 11-000-218-XXX2,780,9613,009,9973,092,779
Child Study Teams 11-000-219-XXX2,269,1922,568,0172,358,655
Improvement of Instructional Services 11-000-221-XXX4,331,5534,647,3435,023,208
Educational Media Services - School Library 11-000-222-XXX1,555,0071,654,9451,698,643
General Administration 11-000-230-XXX6,081,1323,273,0782,682,092
School Administration 11-000-240-XXX4,267,7344,550,8254,672,181
Central Svcs & Admin Info Technology 11-000-25X-XXX1,658,8641,856,3161,895,474
Operation and Maintenance of Plant Services 11-000-26X-XXX13,318,17815,807,38216,806,501
Student Transportation Services 11-000-270-XXX4,524,1144,676,7334,825,799
Interest Earned on Current Expense Emergency Res 10-607005,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX24,820,19528,895,61129,341,948
Food Services 11-000-310-XXX700,000250,0001,000,000
Total Support Services Expenditures 74,416,23781,219,84083,474,390
TOTAL GENERAL CURRENT EXPENSE 129,891,315139,534,111146,139,912
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040050,000
Equipment 12-XXX-XXX-73X325,205482,400482,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,990,94234,77847,730
TOTAL CAPITAL EXPENDITURES 2,316,147517,178580,130
Transfer of Funds to Charter Schools 10-000-100-56X7,512,56410,885,00010,834,180
OPERATING BUDGET GRAND TOTAL 139,720,026150,936,289157,554,222
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,00000
Preschool Education Aid:
Instruction 20-218-100-XXX1,392,5261,732,9531,737,524
Support Services 20-218-200-XXX666,989746,792712,334
TOTAL PRESCHOOL EDUCATION AID 2,059,5152,479,7452,449,858
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,0048,5038,503
Nonpublic Auxiliary Services 20-XXX-XXX-XXX54,67172,90572,905
Nonpublic Handicapped Services 20-XXX-XXX-XXX31,10000
Nonpublic Nursing Services 20-XXX-XXX-XXX11,85410,07610,076
Total State Projects 2,167,1442,571,2292,541,342
Federal Projects:
Title I 20-XXX-XXX-XXX4,596,1322,898,6412,898,641
Title II 20-XXX-XXX-XXX780,541645,977645,977
Title III 20-XXX-XXX-XXX343,199329,927329,927
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,481,2701,292,6451,292,645
Vocational Education 20-XXX-XXX-XXX79,25700
Other Special Projects 20-XXX-XXX-XXX67,15331,67231,672
Total Federal Projects 8,347,5525,198,8625,198,862
TOTAL GRANTS AND ENTITLEMENTS 10,524,6967,770,0917,740,204
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX15,540,54817,808,99817,549,126
TOTAL REPAYMENT OF DEBT 15,540,54817,808,99817,549,126
Total Expenditures 165,785,270176,515,378182,843,552
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 165,785,270176,515,378182,843,552

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget3,417,6374,570,2415,313,4623,028,726
  Repayment of Debt188,272235,364235,3640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,243,8904,326,0704,326,0704,376,070
      Adult Education Programs0000
      Maintenance Reserve1,015,6751,500,0001,500,0001,500,000
      Legal Reserve12,155,00812,765,1508,871,6410
      Tuition Reserve0000
      Current Expense Emergency Reserve500,000500,000500,000505,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost18,24818,23719,09919,29319,498
Total Classroom Instruction10,85711,15211,55311,67411,929
Classroom-Salaries and Benefits10,13210,35710,81310,92711,289
Classroom-General Supplies and Textbooks515569483488416
Classroom-Purchased Services and Other211227257260224
Total Support Services2,8362,6572,8132,8402,766
Support Services-Salaries and Benefits2,5002,4782,5432,5672,532
Total Administrative Costs1,6651,6741,7341,7511,637
Administration-Salaries and Benefits1,1461,1991,2541,2651,243
Legal Costs0210178120101
Total Operations and Maintenance of Plant2,4632,3862,7092,7352,765
Operations & Maintenance of Plant-Salary & Ben.1,3081,3221,3641,3771,344
Board Contribution to Food Services1031083737144
Total Extracurricular Costs210169201203205
Total Equipment Costs7750727269
Employee Benefits as a % of Salaries29.733.536.736.734.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • Ed Data Purchasing Cooperative- Goods and Services
  • ACES- Electric
  • City of Atlantic City - Trash Removal
  • City of Atlantic City - After School Recreation and Summer Programs
  • City of Atlantic City - Gas
  • Atlantic County COOP - Supplies
  • Atlantic County Special Services - Transportation
  • Greater Egg Harbor TWP. - Transportation
  • ETTC - Professional Development
  • Richard Stockton College or NJ - Professional Development
  • NJSBIAG - Liability, property and student accident insurance
  • E-Rate Program - Technology
  • Recieving district for self contained special education programs
  • Ocianside Charter School - facility use
  • Election advertising and printing
  • Food service advertising
  • Reading Recovery Program
  • Middlesex Regional Educational Services Commission - Supplies & Services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy117,885,540 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)19,457,830,928 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6059 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy134,162,908 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)19,457,830,928 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6895 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy117,885,540 (G)
Estimated Equalized Valuation (as of 10/01/2011)17,765,656,399 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6636 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy134,162,908 (J)
Estimated Equalized Valuation (as of 10/01/2011)17,765,656,399 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7552 (L)

 

Administrative Salaries
Employee Name: Barry Caldwell 
Job TitleAssistant Superintendent 
Base Annual Salary156,353 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days231 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances10,082 
Bonuses
Stipends12,662 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount110,048 
  Description of: 
   Buyback of Sick Days at the End of Contract1/260th of Salary for Accumulated Days 
   Buyback of Vacation Days at the End of ContractNo Post Employment Benefit Payable. 
   Buyback of Personal Days at the End of ContractNo Post Employment Benefit Payable. 
   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: Dan Loggi 
Job TitleBusiness Administrator Interim 
Base Annual Salary105,105 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days231 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo Post Employment Benefit Payable. 
   Buyback of Vacation Days at the End of ContractNo Post Employment Benefit Payable. 
   Buyback of Personal Days at the End of ContractNo Post Employment Benefit Payable. 
   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: Donna Haye 
Job TitleAssistant Superintendent 
Base Annual Salary156,353 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days231 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other25,194 
  Retirement Plans
Contractual Post-Employment Benefits Amount87,798 
  Description of: 
   Buyback of Sick Days at the End of Contract1/260th of Salary for Accumulated Days 
   Buyback of Vacation Days at the End of ContractNo Post Employment Benefit Payable. 
   Buyback of Personal Days at the End of ContractNo Post Employment Benefit Payable. 
   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: Frederick P. Nickles 
Job TitleSuperintendent 
Base Annual Salary212,854 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days231 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances6,620 
Bonuses3,000 
Stipends12,662 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo Post Employment Benefit Payable. 
   Buyback of Vacation Days at the End of ContractNo Post Employment Benefit Payable. 
   Buyback of Personal Days at the End of ContractNo Post Employment Benefit Payable. 
   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