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User Friendly Budgets
2008

ATLANTIC - BRIGANTINE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time790757732
spacing
Pupils on Roll - Special Full-Time959590
Private School Placements021
spacing
Pupils Sent to Other Districts-Reg Prog200205180
Pupils Sent to Other Dists-Spec Ed Prog454128
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,912,365 1,038,534
Revenues from Local Sources:
Local Tax Levy 10-1210 13,665,336 13,357,427 13,657,427
Unrestricted Miscellaneous Revenues 10-1XXX 189,857 64,000 131,679
SUBTOTAL  13,855,193 13,421,427 13,789,106
Revenues from State Sources:
Transportation Aid 10-3120 570,923 570,923 0
Special Education Aid 10-3130 1,168,580 1,168,580 0
Bilingual Education 10-3140 39,048 39,048 0
Consolidated Aid 10-3195 152,382 152,382 0
Additional Formula Aid 10-3196 56,826 145,807 0
Other State Aids 10-3XXX 928 0 0
Categorical Special Education Aid 10-3132 0 0 485,217
Categorical Security Aid 10-3177 0 0 119,194
Adjustment Aid 10-3178 0 0 2,074,195
Categorical Transportation Aid 10-3121 0 0 375,209
SUBTOTAL  1,988,687 2,076,740 3,053,815
Actual Revenues (Over)/Under Expenditures  -259,003 0 0
TOTAL OPERATING BUDGET  15,584,877 17,410,532 17,881,455
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,029 2,314 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 147,378 106,072
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 0 24,288 0
Early Childhood Program Aid 20-3211 605,498 597,190 0
Demonstrably Effective Program Aid 20-3212 447,045 381,090 0
Preschool Education Aid 20-3218 0 0 186,584
Instructional Supplement Aid 20-3214 0 75,000 0
Other Restricted Entitlements 20-32XX 2,440 125,500 0
TOTAL REVENUES FROM STATE SOURCES  1,054,983 1,350,446 292,656
Revenues from Federal Sources:
Title I 20-4411-4416 264,884 234,120 199,002
I.D.E.A. Part B (Handicapped) 20-4420-4429 289,968 270,032 229,527
Other 20-4XXX 81,077 74,618 63,425
TOTAL REVENUES FROM FEDERAL SOURCES  635,929 578,770 491,954
Transfers from Operating Budget-PreK/K 20-5200 0 91,000 0
TOTAL GRANTS AND ENTITLEMENTS  1,703,941 2,022,530 784,610
TOTAL REVENUES/SOURCES  17,288,818 19,433,062 18,666,065
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 0 91,000 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  17,288,818 19,342,062 18,666,065

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,807,3873,912,1664,504,967
Special Education 11-2XX-100-XXX838,992839,433927,238
Basic Skills/Remedial 11-230-100-XXX23,95873,250169,572
Bilingual Education 11-240-100-XXX73,70398,64788,724
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX76,36391,50090,500
School Sponsored Athletics 11-402-100-XXX47,40068,00067,000
Support Services:
Tuition 11-000-100-XXX3,824,9333,948,1004,029,512
Attendance and Social Work Services 11-000-211-XXX53,42485,07185,688
Health Services 11-000-213-XXX161,309174,310182,013
Students - Related & Extraordinary 11-000-216,217161,060188,455162,164
Guidance 11-000-218-XXX201,740196,965192,039
Child Study Teams 11-000-219-XXX266,056336,333332,008
Improvement of Instructional Services 11-000-221-XXX1561,0001,000
Educational Media Services - School Library 11-000-222-XXX204,673301,182242,444
Instructional Staff Training Services 11-000-223-XXX87,17483,11081,155
General Administration 11-000-230-XXX383,895450,029415,398
School Administration 11-000-240-XXX401,774423,661407,740
Central Svcs & Admin Info Technology 11-000-25X-XXX201,333249,331240,144
Deposit to Maintenance Reserve 10-6060500,0000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,411,0921,586,1501,557,349
Student Transportation Services 11-000-270-XXX857,163877,332878,000
Deposit to Current Expense Emergency Reserve 10-60700250,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,332,1292,676,7952,772,800
Total Support Services Expenditures 10,547,91111,577,82411,579,454
TOTAL GENERAL CURRENT EXPENSE 15,415,71417,160,82017,677,455
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X84,927112,00078,943
TOTAL CAPITAL EXPENDITURES 84,927112,00078,943
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X84,236137,712125,057
OPERATING BUDGET GRAND TOTAL 15,584,87717,410,53217,881,455
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,0292,3140
Early Childhood Program Aid:
Instruction 20-211-100-XXX513,409557,733193,818
Support Services 20-211-200-XXX92,089277,83598,838
TOTAL EARLY CHILDHOOD PROGRAM AID 605,498835,568292,656
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX369,228375,5070
Support Services 20-212-200-XXX77,81729,8710
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 447,045405,3780
Instructional Supplement Aid:
Instruction 20-214-100-XXX049,8200
Support Services 20-214-200-XXX025,1800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 075,0000
Other State Projects:
Instruction 20-217-100-XXX090,6230
Support Services 20-217-200-XXX034,8770
TOTAL TARA USED TO SUPPORT PROGRAMS 0125,5000
Other Special Projects 20-XXX-XXX-XXX2,44000
Total State Projects 1,054,9831,441,446292,656
Federal Projects:
Title I 20-XXX-XXX-XXX264,884234,120199,002
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX289,968270,032229,527
Other Special Projects 20-XXX-XXX-XXX81,07774,61863,425
Total Federal Projects 635,929578,770491,954
TOTAL GRANTS AND ENTITLEMENTS 1,703,9412,022,530784,610
REPAYMENT OF DEBT
Total Expenditures 17,288,81819,433,06218,666,065
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930091,0000
TOTAL EXPENDITURES NET OF TRANSFERS 17,288,81819,342,06218,666,065

 

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 Budget300,627311,698561,698311,698
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve00500,000500,000
      Legal Reserve2,452,9672,700,899788,5340
      Tuition Reserve0000
      Current Expense Emergency Reserve000250,000
  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 Cost11,52413,27715,21215,47615,587
Total Classroom Instruction7,1258,1849,0689,2129,448
Classroom-Salaries and Benefits6,7307,7448,3768,4998,889
Classroom-General Supplies and Textbooks277348560568410
Classroom-Purchased Services and Other11992132146149
Total Support Services1,4791,7272,2202,2492,103
Support Services-Salaries and Benefits1,3741,6041,9131,9301,915
Total Administrative Costs1,2471,3911,5461,6531,641
Administration-Salaries and Benefits1,0431,1711,2591,2481,349
Total Operations and Maintenance of Plant1,5021,7962,1382,1232,153
Operations & Maintenance of Plant-Salary & Ben.7318649839751,004
Total Food Services Costs00000
Total Extracurricular Costs162173239237242
Total Equipment Costs259613213196
Employee Benefits as a % of Salaries27.431.33736.734.7

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
  • 1. City Shared Services
  • a. Grounds Shared Services
  • b. Custodial Shared Services
  • c. Fuel Shared Services
  • d. Vehicle Maintenance Shared Services
  • e. Snow Removal Shared Services
  • 2. Atlantic County Co-op
  • Share in contracts for cretin bids
  • Natural gas purchase through Atlantic County Co-op
  • 3. Atlantic County Joint Insurance Fund
  • Share self insurance with local school and pool with 59 school
  • districts to purchase excess insurance
  • 4. New Jersey School Business Officials
  • Purchase electric, gas, phone services through joint bid
  • 5. Member of the Sterling High School Technology Consortium
  • Cost of technology services at a reduced rate using professionals
  • hired and on staff at Sterling High School as needed
  • 6. Special Services Special Education Transportation
  • 7. Joint transportation agreement to Charter School with Absecon
  • and Galloway
  • 8. Educational data service co=op for purchases

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,657,427 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)4,667,422,755 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2926 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,657,427 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)4,667,422,755 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.2926 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,657,427 (G)
Estimated Equalized Valuation (as of 12/31/2007)4,547,420,248 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3003 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,657,427 (J)
Estimated Equalized Valuation (as of 12/31/2007)4,547,420,248 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3003 (L)