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User Friendly Budgets
2012-13

ATLANTIC - FOLSOM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time354360360
spacing
Pupils on Roll - Special Full-Time445656
Private School Placements459
spacing
Pupils Sent to Other Districts-Reg Prog798396
Pupils Sent to Other Dists-Spec Ed Prog23217
Pupils Received1700

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 228,756 898,818
Revenues from Local Sources:
Local Tax Levy 10-1210 1,464,331 1,493,617 1,523,489
Tuition 10-1300 53,200 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 20 20
Unrestricted Miscellaneous Revenues 10-1XXX 2,519 500 500
SUBTOTAL  1,520,050 1,494,137 1,524,009
Revenues from State Sources:
School Choice Aid 10-3116 655,356 768,783 890,885
Extraordinary Aid 10-3131 64,259 64,259 0
Other State Aids 10-3XXX 870 0 0
Categorical Special Education Aid 10-3132 251,928 251,928 272,097
Equalization Aid 10-3176 3,951,148 3,988,068 4,098,898
Categorical Security Aid 10-3177 0 80,425 77,281
Categorical Transportation Aid 10-3121 0 21,961 48,295
SUBTOTAL  4,923,561 5,175,424 5,387,456
Revenues from Federal Sources:
SUBTOTAL  0 177,946 0
Adjustment for Prior Year Encumbrances  0 130,290 0
Actual Revenues (Over)/Under Expenditures  66,777 0 0
TOTAL OPERATING BUDGET  6,510,388 7,206,553 7,810,283
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 69,342 54,483 80,752
TOTAL REVENUES FROM STATE SOURCES  69,342 54,483 80,752
Revenues from Federal Sources:
Title I 20-4411-4416 76,923 66,320 56,670
Title II 20-4451-4455 16,945 15,285 0
Title VI 20-4417-4418 34,051 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 107,814 109,592 93,000
Other 20-4XXX 0 30,083 0
TOTAL REVENUES FROM FEDERAL SOURCES  235,733 221,280 149,670
TOTAL GRANTS AND ENTITLEMENTS  305,075 275,763 230,422
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 244,307 248,707 242,708
TOTAL REVENUES FROM LOCAL SOURCES  244,307 248,707 242,708
TOTAL LOCAL REPAYMENT OF DEBT  244,307 248,708 242,708
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  244,308 248,708 242,708
TOTAL REVENUES/SOURCES  7,059,771 7,731,024 8,283,413
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,059,771 7,731,024 8,283,413

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,566,2611,761,8852,073,409
Special Education 11-2XX-100-XXX308,541327,365313,079
Basic Skills/Remedial 11-230-100-XXX31,57039,34026,681
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX13,98328,10027,706
School Sponsored Athletics 11-402-100-XXX13,52523,55023,550
Support Services:
Tuition 11-000-100-XXX1,560,7441,717,3271,491,832
Health Services 11-000-213-XXX81,11285,86987,619
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217137,406111,200111,800
Child Study Teams 11-000-219-XXX194,888209,621216,827
Improvement of Instructional Services 11-000-221-XXX88,566102,878108,000
Educational Media Services - School Library 11-000-222-XXX116,152123,293128,048
Instructional Staff Training Services 11-000-223-XXX5,1475,000110,000
General Administration 11-000-230-XXX119,131201,477201,609
School Administration 11-000-240-XXX147,006198,308192,953
Central Svcs & Admin Info Technology 11-000-25X-XXX118,931168,755165,844
Operation and Maintenance of Plant Services 11-000-26X-XXX426,050524,111604,312
Student Transportation Services 11-000-270-XXX342,363582,924543,806
Personal Services - Employee Benefits 11-XXX-XXX-2XX702,886867,000927,852
Total Support Services Expenditures 4,040,3824,897,7634,890,502
TOTAL GENERAL CURRENT EXPENSE 5,974,2627,078,0037,354,927
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402020
Equipment 12-XXX-XXX-73X10,04327,649118,285
Facilities Acquisition and Construction Services 12-000-4XX-XXX526,083100,881337,051
TOTAL CAPITAL EXPENDITURES 536,126128,550455,356
OPERATING BUDGET GRAND TOTAL 6,510,3887,206,5537,810,283
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX67,87354,48372,770
Support Services 20-218-200-XXX1,46907,982
TOTAL PRESCHOOL EDUCATION AID 69,34254,48380,752
Other State Projects:
Total State Projects 69,34254,48380,752
Federal Projects:
Title I 20-XXX-XXX-XXX76,92366,32056,670
Title II 20-XXX-XXX-XXX16,94515,2850
Title VI 20-XXX-XXX-XXX34,05100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX107,814109,59293,000
Other Special Projects 20-XXX-XXX-XXX030,0830
Total Federal Projects 235,733221,280149,670
TOTAL GRANTS AND ENTITLEMENTS 305,075275,763230,422
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX244,308248,708242,708
TOTAL REPAYMENT OF DEBT 244,308248,708242,708
Total Expenditures 7,059,7717,731,0248,283,413
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,059,7717,731,0248,283,413

 

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 Budget250,000314,259250,000250,000
  Repayment of Debt2100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,3025,3035,3235,343
      Adult Education Programs0000
      Maintenance Reserve330,388330,388330,388330,388
      Legal Reserve1,083,8211,127,573898,8180
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  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 Cost9,37910,35011,31111,61612,981
Total Classroom Instruction5,4346,0566,3026,5817,453
Classroom-Salaries and Benefits5,1655,5375,8955,9956,238
Classroom-General Supplies and Textbooks165400257436909
Classroom-Purchased Services and Other103120150149306
Total Support Services1,7041,8841,9881,9132,202
Support Services-Salaries and Benefits1,5581,6121,7461,7071,560
Total Administrative Costs1,1081,1451,4641,5741,574
Administration-Salaries and Benefits860902953932957
Legal Costs029183631
Total Operations and Maintenance of Plant1,0681,1761,4031,3961,599
Operations & Maintenance of Plant-Salary & Ben.526546624610618
Board Contribution to Food Services00000
Total Extracurricular Costs6184148146147
Total Equipment Costs196256166284
Employee Benefits as a % of Salaries23.225.429.328.631

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
  • ACCASBO-JIF Contract with 21 school districts to purchase property, liabi
  • lity and workers comp insurance. Transportation Jointures with Winslow, H
  • ammonton, 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
  • Member of the Middlesex Regional Educational Cooperative Pricing System

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,523,489 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)105,697,672 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.4414 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,766,197 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)105,697,672 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.6710 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,523,489 (G)
Estimated Equalized Valuation (as of 10/01/2011)189,672,026 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8032 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,766,197 (J)
Estimated Equalized Valuation (as of 10/01/2011)189,672,026 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9312 (L)

 

Administrative Salaries
Employee Name: Evelyn Browne 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary75,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/05/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 10 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,263 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,403 
  Description of: 
   Buyback of Sick Days at the End of ContractPmt of unused sick time @ retirement 
   Buyback of Vacation Days at the End of ContractPmt of unused vac time 
   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 Salary80,380 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,094 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,516 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,902 
  Description of: 
   Buyback of Sick Days at the End of ContractPmt of unused sick time @ retirement 
   Buyback of Vacation Days at the End of ContractPmt of unused vac time 
   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 Salary59,085 
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: 
Allowances1,405 
Bonuses887 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other13,947 
  Retirement Plans
Contractual Post-Employment Benefits Amount13,295 
  Description of: 
   Buyback of Sick Days at the End of ContractPmt of unused Sick Time @ Retirement 
   Buyback of Vacation Days at the End of ContractPmt of unused Vac Time 
   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