From: Subject: User Friendly budget Date: Tue, 30 Mar 2010 15:01:06 -0400 MIME-Version: 1.0 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable Content-Location: file://C:\wbdoenet\db0\USERFR.HTM X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.3350 User Friendly budget 
=0C



 03/30/2010                                        ATLANTIC  -  ESTELL =
MANOR CITY

                                                    Advertised =
Enrollments

      ENROLLMENT CATEGORY                         October 15, 2008       =
  October 15, 2009         October 15, 2010
                                                      Actual             =
      Actual                 Estimated
 =20
      Pupils on Roll Regular Full-Time                       198         =
             198                      193


      Pupils on Roll - Special Full-Time                      15         =
              13                       13
      Pupils on Roll - Special Shared-Time                               =
               1
      Private School Placements                                1         =
               2                        1

      Pupils Sent to Other Districts-Reg Prog                 85         =
              82                       87
      Pupils Sent to Other Dists-Spec Ed Prog                 15         =
              21                       17
 =0C


                                                   ATLANTIC - ESTELL =
MANOR CITY

                                                      Advertised =
Revenues

      Budget Category                                        Account     =
        2008-09          2009-10          2010-11
                                                                         =
         Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303       =
                              151,125           15,000
      Withdrawal from Cap Res-for Local Share               10-307       =
                               57,991

      Revenues from Local Sources:                                       =
 =20
      Local Tax Levy                                        10-1210      =
           1,945,338        2,023,152        2,295,648
      Tuition                                               10-1300      =
               1,800
      Interest Earned on Capital Reserve Funds              10-1XXX      =
               1,297
      Unrestricted Miscellaneous Revenues                   10-1XXX      =
              43,955            8,500            8,500
      SUBTOTAL                                                           =
           1,992,390        2,031,652        2,304,148

      Revenues from State Sources:                                       =
 =20
      Other State Aids                                      10-3XXX      =
               5,375
      Categorical Special Education Aid                     10-3132      =
             159,133          174,435          143,594
      Equalization Aid                                      10-3176      =
           1,530,283        1,234,537        1,717,990
      Categorical Security Aid                              10-3177      =
              22,483           28,197
      Adjustment Aid                                        10-3178      =
             244,741          219,323
      Categorical Transportation Aid                        10-3121      =
             113,442          143,847
      SUBTOTAL                                                           =
           2,075,457        1,800,339        1,861,584

      Revenues from Federal Sources:                                     =
 =20
      Equalization Aid - ARRA ESF                           16-4520      =
                              266,607
      Equalization Aid - ARRA GSF                           17-4521      =
                               10,321
      SUBTOTAL                                                           =
                              276,928
      Adjustment for Prior Year Encumbrances                             =
                               16,500
      Actual Revenues (Over)/Under Expenditures                          =
             181,540
      TOTAL OPERATING BUDGET                                             =
           4,249,387        4,334,535        4,180,732
      GRANTS AND ENTITLEMENTS

      Revenues from Federal Sources:                                     =
 =20
      Title I                                               20-4411-4416 =
              16,522           14,043           10,000
      Title II                                              20-4451-4455 =
                                                 7,500
      I.D.E.A. Part B (Handicapped)                         20-4420-4429 =
              75,968           73,725           62,666
      Other                                                 20-4XXX      =
              33,455          108,872           19,800
      TOTAL REVENUES FROM FEDERAL SOURCES                                =
             125,945          196,640           99,966
      TOTAL GRANTS AND ENTITLEMENTS                                      =
             125,945          196,640           99,966
      REPAYMENT OF DEBT
      Budgeted Fund Balance                                 40-303       =
                                    2

      Revenues from Local Sources:                                       =
 =20
      Local Tax Levy                                        40-1210      =
             142,558          138,456          134,358
      TOTAL REVENUES FROM LOCAL SOURCES                                  =
             142,558          138,456          134,358
      TOTAL LOCAL REPAYMENT OF DEBT                                      =
             142,558          138,458          134,358
      TOTAL REPAYMENT OF DEBT                                            =
             142,558          138,458          134,358
      TOTAL REVENUES/SOURCES                                             =
           4,517,890        4,669,633        4,415,056
                                                   ATLANTIC - ESTELL =
MANOR CITY

                                                   Advertised =
Appropriations

                Budget Category                                Account   =
       2008-09          2009-10         2010-11=20
                                                                         =
    Expenditures      Rev. Approp.   Appropriations
      GENERAL CURRENT EXPENSE
      Instruction:
      Regular Programs                                      =
11-1XX-100-XXX          1,077,042          950,135          708,328
      Special Education                                     =
11-2XX-100-XXX            144,415          138,307          146,000
      Basic Skills/Remedial                                 =
11-230-100-XXX             48,301           43,260           36,000
      School-Spon. Co/Extra-Curr. Activities                =
11-401-100-XXX              4,067            3,000            5,000
      School Sponsored Athletics                            =
11-402-100-XXX              4,116            4,375
      Support Services:
      Tuition                                               =
11-000-100-XXX          1,226,701        1,503,847        1,612,559
      Attendance and Social Work Services                   =
11-000-211-XXX             20,407           19,990           22,289
      Health Services                                       =
11-000-213-XXX             61,399           65,508           72,908
      Speech, OT, PT, Related & Extraordinary Services      =
11-000-216,217             53,919           55,529           37,199
      Guidance                                              =
11-000-218-XXX             25,198           28,787
      Child Study Teams                                     =
11-000-219-XXX            110,926           88,060          114,269
      Educational Media Services - School Library           =
11-000-222-XXX             15,641           14,451            4,300
      Instructional Staff Training Services                 =
11-000-223-XXX              2,341            1,200
      General Administration                                =
11-000-230-XXX             72,198           73,098           79,362
      School Administration                                 =
11-000-240-XXX            108,227          111,519          105,077
      Central Svcs & Admin Info Technology                  =
11-000-25X-XXX            125,468          113,112           87,678
      Operation and Maintenance of Plant Services           =
11-000-26X-XXX            379,253          318,413          323,315
      Student Transportation Services                       =
11-000-270-XXX            312,891          300,212          304,266
      Personal Services - Employee Benefits                 =
11-XXX-XXX-2XX            433,315          437,741          464,160
      Food Services                                         =
11-000-310-XXX              5,132            6,000            6,000
      Total Support Services Expenditures                                =
           2,953,016        3,137,467        3,233,382
      TOTAL GENERAL CURRENT EXPENSE                                      =
           4,230,957        4,276,544        4,128,710

      CAPITAL EXPENDITURES
      Equipment                                             =
12-XXX-XXX-73X             18,430            8,000
      Facilities Acquisition and Construction Services      =
12-000-4XX-XXX                              49,991           11,622
      TOTAL CAPITAL EXPENDITURES                                         =
              18,430           57,991           11,622
      Transfer of Funds to Charter Schools                  =
10-000-100-56X                                               40,400
      OPERATING BUDGET GRAND TOTAL                                       =
           4,249,387        4,334,535        4,180,732

      SPECIAL GRANTS AND ENTITLEMENTS
      Title I                                               =
20-XXX-XXX-XXX             16,522           14,043           10,000
      Federal Projects:
      Title II                                              =
20-XXX-XXX-XXX                                                7,500
      I.D.E.A. Part B (Handicapped)                         =
20-XXX-XXX-XXX             75,968           73,725           62,666
      Other Special Projects                                =
20-XXX-XXX-XXX             33,455          108,872           19,800
      Total Federal Projects                                             =
             125,945          196,640           99,966
      TOTAL GRANTS AND ENTITLEMENTS                                      =
             125,945          196,640           99,966

      REPAYMENT OF DEBT
      Repayment of Debt - Regular                           =
40-701-510-XXX            142,558          138,458          134,358
      TOTAL REPAYMENT OF DEBT                                            =
             142,558          138,458          134,358
      Total Expenditures                                                 =
           4,517,890        4,669,633        4,415,056

      DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
      Local Contrib-Transfer to Grants & Entitlements       =
11-1XX-100-930
      Capital Reserve - Transfer to Repayment of Debt       =
12-000-400-933
      Transfer Property Sale Proceeds to Debt Svc Res       =
11-000-520-934

      TOTAL EXPENDITURES NET OF TRANSFERS                                =
           4,517,890        4,669,633        4,415,056
=20

                                                   ATLANTIC  -  ESTELL =
MANOR CITY

                                          Advertised Recapitulation of =
Balance

                                                              Audited    =
           Audited              Estimated             Estimated
                                                              Balance    =
           Balance               Balance               Balance
      Budget Category                                        6/30/2008   =
          6/30/2009             6/30/2010             6/30/2011

      Unassigned:
        General Operating Budget                               272,700   =
            291,231               140,106               128,031
        Repayment of Debt                                            2   =
                  2                     0                     0

      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                     90,459   =
             74,006                16,015                16,015
            Adult Education Programs                                 0   =
                  0                     0                     0
            Maintenance Reserve                                      0   =
                  0                     0                     0
            Legal Reserve                                        2,925   =
              2,925                 2,925                     0
            Tuition Reserve                                          0   =
                  0                     0                     0
            Current Expense Emergency Reserve                        0   =
                  0                     0                     0
         Restricted for Repayment of Debt                            0   =
                  0                     0                     0
 =0C



                                                   ATLANTIC  -  ESTELL =
MANOR CITY

                                               Advertised Per Pupil Cost =
Calculations

                                                     2010 - 2011

                                                    2007-08        =
2008-09           2009-10       2009-10       2010-2011
                                                     Actual         =
Actual           Original      Revised       Proposed
                                                                         =
             Budget        Budget        Budget
 Per Pupil Cost Calculations:                          (1)            =
(2)              (3)           (4)            (5)

Total Comparative Per Pupil Cost                           11573         =
  12738          11858          11649          10924
Total Classroom Instruction                                 6394         =
   7387           6626           6577           5811
Classroom-Salaries and Benefits                             6160         =
   7096           6385           6392           5587
Classroom-General Supplies and Textbooks                     179         =
    256            207            152            191
Classroom-Purchased Services and Other                        55         =
     35             34             33             33
Total Support Services                                      1406         =
   1574           1613           1565           1590
Support Services-Salaries and Benefits                      1199         =
   1343           1448           1420           1225
Total Administrative Costs                                  1509         =
   1717           1708           1671           1636
Administration-Salaries and Benefits                        1278         =
   1379           1412           1386           1317
Legal Costs                                                    0         =
      0             30             29             50
Total Operations and Maintenance of Plant                   2050         =
   1972           1845           1769           1826
Operations & Maintenance of Plant-Salary & Ben.              778 =
            887            973            944            817
Total Food Services Costs                                     98         =
     24             29             28             30
Total Extracurricular Costs                                  101         =
     46             35             36             26
Total Equipment Costs                                        129         =
     88              0             38              0
Employee Benefits as a % of Salaries                        24.3         =
   23.5           24.7           25.1           33.6


 The information presented in columns 1 through 3 as well as the related =
descriptions of the per pupil cost calculations
 are contained in the 2010 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 2009-10 =
revised appropriations and 2010-11 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.

                                                   ATLANTIC  -  ESTELL =
MANOR CITY

                Unusual Revenues and Appropriations
                ___________________________________

Line Number   Revenue Source or               10-11 Amount           =
Description of circumstances
                Approp. Due to   =20



Total Unusual Revenues:=20
                                   0                   Total Unusual =
Appropriations:               0

                           ATLANTIC  -  ESTELL MANOR CITY

Shared Services -- Description of Shared Services
_________________________________________________


                           ATLANTIC  -  ESTELL MANOR CITY

22a. Estimated Tax Rate Information
     ______________________________



A. Estimated 10-11 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        =
2,295,648 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 )           =
118,887,023 (B)
Estimated 10-11 General Fund School Tax Rate=3D(A)/(B)X100           =
1.9309 (C)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               =
2,430,006 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 )           =
118,887,023 (E)
Estimated 10-11 Total School Tax Rate=3D(D)/(E)X100                  =
2.0440 (F)


B. Estimated 10-11 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                        =
2,295,648 (G)
Estimated Equalized Valuation (as of 10/01/2009 )             =
213,265,183 (H)
Estimated 10-11 Equalized General Fund School
                         Tax Rate=3D(G)/(H)X100                      =
1.0764 (I)


WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy                                               =
2,430,006 (J)
Estimated Equalized Valuation (as of 10/01/2009 )             =
213,265,183 (K)
Estimated 10-11 Equalized Total School
                  Tax Rate=3D(J)/(K)X100                             =
1.1394 (L)

                           ATLANTIC  -  ESTELL MANOR CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   John Cressey            =20
 Job Title                              Other                        =20
                                        Superintendent/Pincipal      =20
 Base Annual Salary                     113,285
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2010
   Ending Date of Contract              07/01/2011
   Annual Work Days                     233
   Annual Vacation Days                  12
   Annual Sick Days                      12
   Annual Personal Days                   3
   Annual Consulting Days                10
   Other Non-working days                 0
   Description-Other Non-working Days                                =20

 Benefits:
 Allowances                                 2,200
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                       0
 Description of:
   Buyback of Sick Days                                                  =
  =20
   Buyback of Vac. Days                                                  =
  =20
   Buyback of Personal Days                                              =
  =20
   Other Post-Emp. Benefits                                              =
  =20
   Other Post-Emp. Benefits                                              =
  =20
   Other Post-Emp. Benefits                                              =
  =20

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                           =
  =20
   Annual Buyback of Vac. Days                                           =
  =20
   Annual Buyback of Personal Days                                       =
  =20
   All Other In-Kind/Remuneration                                        =
  =20
                                                                         =
  =20
                                                                         =
  =20

 Additional Comments                                                     =
  =20
                                                                         =
  =20
                                                                         =
  =20
                                                                         =
  =20
                                                                         =
  =20

                           ATLANTIC  -  ESTELL MANOR CITY
 17. Salaries and Benefits of Certain District Employees

 Name                                   I.Elizabeth Edwards     =20
 Job Title                              Business Administrator       =20
                                                                     =20
 Base Annual Salary                      65,728
 FTE                                    0.8
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2010
   Ending Date of Contract              07/01/2011
   Annual Work Days                     178
   Annual Vacation Days                   8
   Annual Sick Days                      10
   Annual Personal Days                   2
   Annual Consulting Days                10
   Other Non-working days                 0
   Description-Other Non-working Days                                =20

 Benefits:
 Allowances                                 1,250
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0

 Post-Employment Benefits                       0
 Description of:
   Buyback of Sick Days                                                  =
  =20
   Buyback of Vac. Days                                                  =
  =20
   Buyback of Personal Days                                              =
  =20
   Other Post-Emp. Benefits                                              =
  =20
   Other Post-Emp. Benefits                                              =
  =20
   Other Post-Emp. Benefits                                              =
  =20

 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                           =
  =20
   Annual Buyback of Vac. Days                                           =
  =20
   Annual Buyback of Personal Days                                       =
  =20
   All Other In-Kind/Remuneration                                        =
  =20
                                                                         =
  =20
                                                                         =
  =20

 Additional Comments                                                     =
  =20
                                                                         =
  =20
                                                                         =
  =20
                                                                         =
  =20
                                                                         =
  =20