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User Friendly Budgets
2008

ATLANTIC - MAINLAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,3861,3491,332
Pupils on Roll Regular Shared-Time10715
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Pupils on Roll - Special Full-Time248254279
Pupils on Roll - Special Shared-Time13140
Private School Placements445
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Pupils Sent to Other Districts-Reg Prog0100
Pupils Sent to Other Dists-Spec Ed Prog171823
Pupils Received310
Pupils in State Facilities566

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 923,758 983,265
Revenues from Local Sources:
Local Tax Levy 10-1210 13,953,238 14,576,039 14,898,251
Transportation Fees from Other LEAs 10-1420-1440 109,989 125,185 103,230
Unrestricted Miscellaneous Revenues 10-1XXX 351,148 283,955 233,700
SUBTOTAL  14,414,375 14,985,179 15,235,181
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,640,595 4,640,595 0
Transportation Aid 10-3120 267,605 267,605 0
Special Education Aid 10-3130 759,228 759,228 0
Bilingual Education 10-3140 22,254 22,254 0
Extraordinary Aid 10-3131 33,727 0 53,901
Consolidated Aid 10-3195 187,841 187,841 0
Additional Formula Aid 10-3196 177,449 362,870 0
Other State Aids 10-3XXX 88,865 88,273 0
Categorical Special Education Aid 10-3132 0 0 834,250
Equalization Aid 10-3176 0 0 6,351,647
Categorical Security Aid 10-3177 0 0 141,468
Categorical Transportation Aid 10-3121 0 0 298,354
SUBTOTAL  6,177,564 6,328,666 7,679,620
Adjustment for Prior Year Encumbrances  0 153,980 0
Actual Revenues (Over)/Under Expenditures  157,654 0 0
TOTAL OPERATING BUDGET  20,749,593 22,391,583 23,898,066
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 37,457 37,457 0
Other Restricted Entitlements 20-32XX 3,000 0 0
TOTAL REVENUES FROM STATE SOURCES  40,457 37,457 0
Revenues from Federal Sources:
Title I 20-4411-4416 49,629 38,702 29,027
I.D.E.A. Part B (Handicapped) 20-4420-4429 277,679 282,431 230,000
Vocational Education 20-4430 8,098 16,835 12,626
Other 20-4XXX 20,393 32,561 24,421
TOTAL REVENUES FROM FEDERAL SOURCES  355,799 370,529 296,074
TOTAL GRANTS AND ENTITLEMENTS  396,256 407,986 296,074
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 26,815 3,563
Transfers from Other Funds 40-5200 3,563 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 785,123 688,192 750,428
TOTAL REVENUES FROM LOCAL SOURCES  785,123 688,192 750,428
Revenues from State Sources:
Debt Service Aid Type II 40-3160 275,591 363,797 389,774
TOTAL LOCAL REPAYMENT OF DEBT  1,064,277 1,078,804 1,143,765
Actual Revenues (Over)/Under Expenditures  -2,279 0 0
TOTAL REPAYMENT OF DEBT  1,061,998 1,078,804 1,143,765
TOTAL REVENUES/SOURCES  22,207,847 23,878,373 25,337,905

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,965,5008,107,4408,387,505
Special Education 11-2XX-100-XXX1,174,3941,470,5741,725,561
Bilingual Education 11-240-100-XXX22,95922,8940
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX318,773288,971319,439
School Sponsored Athletics 11-402-100-XXX551,200579,271608,900
Support Services:
Tuition 11-000-100-XXX732,7051,192,7461,563,877
Attendance and Social Work Services 11-000-211-XXX31,24831,63633,625
Health Services 11-000-213-XXX90,707102,174114,700
Students - Related & Extraordinary 11-000-216,217166,762187,763210,050
Guidance 11-000-218-XXX583,276616,985644,389
Child Study Teams 11-000-219-XXX420,773466,291504,630
Improvement of Instructional Services 11-000-221-XXX553,448555,384578,911
Educational Media Services - School Library 11-000-222-XXX316,494422,916409,968
Instructional Staff Training Services 11-000-223-XXX27,84941,57050,120
General Administration 11-000-230-XXX408,908521,884450,871
School Administration 11-000-240-XXX499,358590,298627,813
Central Svcs & Admin Info Technology 11-000-25X-XXX511,334589,588489,810
Operation and Maintenance of Plant Services 11-000-26X-XXX1,993,0862,260,9162,484,392
Student Transportation Services 11-000-270-XXX644,912739,833843,905
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,737,8623,125,4823,131,900
Total Support Services Expenditures 9,718,72211,445,46612,138,961
TOTAL GENERAL CURRENT EXPENSE 19,751,54821,914,61623,180,366
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X53,14282,199183,925
Facilities Acquisition and Construction Services 12-000-4XX-XXX624,22067,093132,500
TOTAL CAPITAL EXPENDITURES 677,362149,292316,425
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX66,11850,00063,040
Total Summer School 66,11850,00063,040
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX7,9487,6750
Total Accredited Evening/Adult HS/Post-Grad. 7,9487,6750
TOTAL SPECIAL SCHOOLS 74,06657,67563,040
Transfer of Funds to Charter Schools 10-000-100-56X246,617270,000338,235
OPERATING BUDGET GRAND TOTAL 20,749,59322,391,58323,898,066
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX37,45737,4570
TOTAL INSTRUCTIONAL SUPPLEMENT AID 37,45737,4570
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX3,00000
Total State Projects 40,45737,4570
Federal Projects:
Title I 20-XXX-XXX-XXX49,62938,70229,027
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX277,679282,431230,000
Vocational Education 20-XXX-XXX-XXX8,09816,83512,626
Other Special Projects 20-XXX-XXX-XXX20,39332,56124,421
Total Federal Projects 355,799370,529296,074
TOTAL GRANTS AND ENTITLEMENTS 396,256407,986296,074
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,061,9981,078,8041,143,765
TOTAL REPAYMENT OF DEBT 1,061,9981,078,8041,143,765
Total Expenditures 22,207,84723,878,37325,337,905

 

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 Budget854,494782,001823,719441,672
  Repayment of Debt28,09930,3783,5630
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve903,2261,191,694601,2180
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost10,89411,74812,45312,66113,193
Total Classroom Instruction6,4226,9267,3297,3307,620
Classroom-Salaries and Benefits6,1846,6927,0527,0387,273
Classroom-General Supplies and Textbooks213213269286340
Classroom-Purchased Services and Other2522778
Total Support Services1,5261,6381,7851,8201,895
Support Services-Salaries and Benefits1,4241,5281,6061,6371,695
Total Administrative Costs9051,0161,0671,1651,133
Administration-Salaries and Benefits692757782841844
Total Operations and Maintenance of Plant1,3091,3611,4801,5411,688
Operations & Maintenance of Plant-Salary & Ben.605615678661727
Total Food Services Costs00000
Total Extracurricular Costs561634627637677
Total Equipment Costs38345152116
Employee Benefits as a % of Salaries19.420.122.32221

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
  • PROVIDE CAFETERIA SERVICES- LIWNOOD PUBLIC SCHOOLS
  • PROVIDE CAFETERIA SERVICES- SOMERS POINT PUBLIC SCHOOLS
  • PROVIDE CAFETERIA SERVICES- MARGATE PUBLIC SCHOOLS
  • PROVIDE CAFETERIA SERVICES- CHARTER TECH HIGH SCHOOL
  • PROVIDE RIGHT TO KNOW TRAINING- LINWOOD/NORTHFIELD/SOMERS POINT
  • PROVIDE ADHERA SERVICES- LINWOOD/NORTHFIELD/SOMERS POINT
  • PROVIDE JOINT CONTRACT FOR PEST SERV- LINWOOD/NORTHFIELD/SOMERSPOINT SCHO
  • PROVIDE JOINT CONTRACT FOR PEST SERV- CITIES OF NORTHFIELD/LINWOOD/SOMERS
  • PROVIDE JOINT BIDDING FOR CUSTODIAL SUPPLIES-LNWD/NFLD/SP SCHOOLS
  • PROVIDE TRANSPORTATION SVCS- LINWOOD/NORTHFIELD/SOMERS POINT SCHOOLS
  • ATLANTIC COUNTY SPECIAL SERVICES- TRANSPORTATION, OT, PT
  • PITTSGROVE TWSP BOE- PARTICIPATE IN JOINT BID OF PAPER SUPPLIES
  • ACES- ENERGY PURCHASES
  • ACCCSBOJIF-INSURANCE
  • LINWOOD SCHOOL DISTRICT- POTENTIAL JOINT SOLAR PROJECT
  • LINWOOD SCHOOL DISRTICT- USE OF FIELDS
  • CITY OF LINWOOD- USE OF ATHLETIC FIELDS
  • LINWOOD SCHOOL DISTRICT- WORK TOGETHER ON FIELD MAINTEANCE
  • NORTHFIELD SCHOOL DISTRICT- WORK TOGETHER ON FIELD MAINTEANCE
  • CITY OF NORTHFIELD- WORK TOGETHER ON FIELD MAINTEANCE

 

Estimated Tax Rate Information
LINWOOD
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,664,192 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)773,023,780 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6034 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,899,128 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)773,023,780 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6338 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,664,192 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,242,408,683 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3754 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,899,128 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,242,408,683 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3943 (L)
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NORTHFIELD
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,361,001 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)550,805,426 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7917 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,580,665 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)550,805,426 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8316 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,361,001 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,213,754,553 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3593 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,580,665 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,213,754,553 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3774 (L)
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SOMERS POINT
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,873,059 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)687,720,915 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8540 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,168,886 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)687,720,915 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8970 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,873,059 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,556,398,566 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3773 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,168,886 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,556,398,566 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3964 (L)