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User Friendly Budgets
2009

ATLANTIC - FOLSOM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time373364356
spacing
Pupils on Roll - Special Full-Time435045
Private School Placements432
spacing
Pupils Sent to Other Districts-Reg Prog677672
Pupils Sent to Other Dists-Spec Ed Prog161520
Pupils Received14713
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 297,811 261,112
Revenues from Local Sources:
Local Tax Levy 10-1210 1,408,011 1,408,011 1,408,011
Tuition 10-1300 47,300 30,000 52,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 1,400
Interest Earned on Capital Reserve Funds 10-1XXX 3,010 200 55
Unrestricted Miscellaneous Revenues 10-1XXX 40,519 9,202 9,000
SUBTOTAL  1,498,840 1,447,413 1,470,466
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,033,381 0 0
School Choice Aid 10-3116 1,202,776 556,698 682,807
Transportation Aid 10-3120 205,290 0 0
Special Education Aid 10-3130 237,486 0 0
Stabilization Aid 10-3171 396,365 0 0
Consolidated Aid 10-3195 52,446 0 0
Additional Formula Aid 10-3196 201,934 0 0
Other State Aids 10-3XXX 139,722 0 0
Categorical Special Education Aid 10-3132 0 243,113 259,024
Equalization Aid 10-3176 0 3,848,585 3,968,643
Categorical Security Aid 10-3177 0 65,013 69,794
Categorical Transportation Aid 10-3121 0 177,501 253,462
SUBTOTAL  3,469,400 4,890,910 5,233,730
Adjustment for Prior Year Encumbrances  0 42,268 0
Actual Revenues (Over)/Under Expenditures  -139,825 0 0
TOTAL OPERATING BUDGET  4,828,415 6,678,402 6,965,308
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 128,018 0 0
Demonstrably Effective Program Aid 20-3212 74,883 0 0
Preschool Education Aid 20-3218 0 67,103 69,342
Instructional Supplement Aid 20-3214 3,993 0 0
Other Restricted Entitlements 20-32XX 46,830 0 0
TOTAL REVENUES FROM STATE SOURCES  253,724 67,103 69,342
Revenues from Federal Sources:
Title I 20-4411-4416 54,652 79,138 67,267
I.D.E.A. Part B (Handicapped) 20-4420-4429 100,293 103,854 88,276
Other 20-4XXX 52,327 67,430 0
TOTAL REVENUES FROM FEDERAL SOURCES  207,272 250,422 155,543
TOTAL GRANTS AND ENTITLEMENTS  460,996 317,525 224,885
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 239,908 245,107 249,908
TOTAL REVENUES FROM LOCAL SOURCES  239,908 245,107 249,908
TOTAL LOCAL REPAYMENT OF DEBT  239,908 245,108 249,908
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  239,907 245,108 249,908
TOTAL REVENUES/SOURCES  5,529,318 7,241,035 7,440,101

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,193,2971,529,0331,720,426
Special Education 11-2XX-100-XXX270,770287,449298,976
Basic Skills/Remedial 11-230-100-XXX73,04338,55044,617
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,59411,00013,000
School Sponsored Athletics 11-402-100-XXX5,9758,15010,100
Support Services:
Tuition 11-000-100-XXX1,079,0751,333,0151,478,757
Health Services 11-000-213-XXX72,59777,71680,500
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21761,61779,000126,300
Child Study Teams 11-000-219-XXX187,321201,185205,600
Improvement of Instructional Services 11-000-221-XXX53,57868,70094,600
Educational Media Services - School Library 11-000-222-XXX54,25262,300110,515
Instructional Staff Training Services 11-000-223-XXX4,58415,11015,000
General Administration 11-000-230-XXX111,613149,333169,586
School Administration 11-000-240-XXX124,193151,636162,722
Central Svcs & Admin Info Technology 11-000-25X-XXX145,820176,513140,725
Deposit to Maintenance Reserve 10-6060190,0000
Interest Earned on Maintenance Reserve 10-606001,400
Operation and Maintenance of Plant Services 11-000-26X-XXX362,648451,006464,066
Student Transportation Services 11-000-270-XXX456,000572,000644,250
Personal Services - Employee Benefits 11-XXX-XXX-2XX563,438679,500685,000
Total Support Services Expenditures 3,276,7364,017,0144,377,621
TOTAL GENERAL CURRENT EXPENSE 4,828,4156,081,1966,466,140
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020055
Equipment 12-XXX-XXX-73X0126,300149,113
Facilities Acquisition and Construction Services 12-000-4XX-XXX0470,706350,000
TOTAL CAPITAL EXPENDITURES 0597,206499,168
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 4,828,4156,678,4026,965,308
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX116,83660,57562,510
Support Services 20-218-200-XXX11,1826,5286,832
TOTAL PRESCHOOL EDUCATION AID 128,01867,10369,342
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX65,20000
Support Services 20-212-200-XXX9,68300
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 74,88300
Instructional Supplement Aid:
Instruction 20-214-100-XXX3,99300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 3,99300
Other State Projects:
Instruction 20-217-100-XXX46,50000
TOTAL TARA USED TO SUPPORT PROGRAMS 46,50000
Other Special Projects 20-XXX-XXX-XXX33000
Total State Projects 253,72467,10369,342
Federal Projects:
Title I 20-XXX-XXX-XXX54,65279,13867,267
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX100,293103,85488,276
Other Special Projects 20-XXX-XXX-XXX52,32767,4300
Total Federal Projects 207,272250,422155,543
TOTAL GRANTS AND ENTITLEMENTS 460,996317,525224,885
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0245,108249,908
Additional State School Building Aid-Ch.177 40-702-510-XXX239,90700
Total Additional State School Building Aid 239,90700
TOTAL REPAYMENT OF DEBT 239,907245,108249,908
Total Expenditures 5,529,3187,241,0357,440,101

 

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 Budget270,001270,001250,000250,000
  Repayment of Debt1200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,1555,2775,4775,532
      Adult Education Programs0000
      Maintenance Reserve137,500140,388330,388331,788
      Legal Reserve671,726538,922261,1120
      Tuition Reserve0000
      Current Expense Emergency Reserve0250,000250,000250,000
  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 Cost8,7928,4079,5019,79111,000
Total Classroom Instruction5,4305,0445,5975,6846,383
Classroom-Salaries and Benefits5,0014,7225,0875,1205,565
Classroom-General Supplies and Textbooks342243390443683
Classroom-Purchased Services and Other8779119121135
Total Support Services1,3001,2651,4431,4911,905
Support Services-Salaries and Benefits1,1761,1631,2851,3241,689
Total Administrative Costs9911,0891,2151,3531,348
Administration-Salaries and Benefits776899927966869
Total Operations and Maintenance of Plant1,0319581,0701,1921,265
Operations & Maintenance of Plant-Salary & Ben.443456481496556
Total Food Services Costs00000
Total Extracurricular Costs3141535467
Total Equipment Costs8160301305372
Employee Benefits as a % of Salaries20.923.723.92624.1

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.

 

Shared Services
  • ACCASBO-JIF Contract with 21 school districts to purchase property, liabi
  • lity and workers comp insurance.
  • Transportation Jointures with GHRHSD, Monroe Twp, Hammonton and Buena Sch
  • ool districts. ACES-consortium to purchase electric and gas
  • ACT-consortium to purchase telecommunication services
  • Pittsgrove BOE-consortium to purchase copier paper & various supplies
  • Borough of Folsom-shared service for trash pickup and snow removal.
  • State Contract for copier lease and school supplies.
  • Students attending ACIT and Salem County Vocational

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,408,011 (A)
Estimated Net Taxable Valuation (as of 03/03/2009)105,057,800 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3402 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,657,919 (D)
Estimated Net Taxable Valuation (as of 03/03/2009)105,057,800 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5781 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,408,011 (G)
Estimated Equalized Valuation (as of 03/03/2009)201,878,939 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6975 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,657,919 (J)
Estimated Equalized Valuation (as of 03/03/2009)201,878,939 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8212 (L)