03/16/2011 ATLANTIC - ESTELL MANOR CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 198 170 180
Pupils on Roll - Special Full-Time 13 23 11
Pupils on Roll - Special Shared-Time 1
Subtotal - Pupils On Roll 212 193 191
Private School Placements 2 1
Pupils Sent to Other Districts-Reg Prog 82 77 76
Pupils Sent to Other Dists-Spec Ed Prog 21 14 14
ATLANTIC - ESTELL MANOR CITY
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 29,381
Revenues from Local Sources:
Local Tax Levy 10-1210 2,023,152 2,295,648 2,226,355
Interest Earned on Capital Reserve Funds 10-1XXX 10
Unrestricted Miscellaneous Revenues 10-1XXX 22,613 8,500 16,070
SUBTOTAL 2,045,765 2,304,148 2,242,435
Revenues from State Sources:
Extraordinary Aid 10-3131 5,012
Categorical Special Education Aid 10-3132 159,673 163,221 163,221
Equalization Aid 10-3176 1,249,299 1,698,363 1,717,990
Categorical Security Aid 10-3177 28,197 23,561
Adjustment Aid 10-3178 204,561
Categorical Transportation Aid 10-3121 145,587
SUBTOTAL 1,792,329 1,861,584 1,904,772
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 266,607
Equalization Aid - ARRA GSF 17-4521 10,321
Education Jobs Fund 18-4522 48,578 20,264
SUBTOTAL 276,928 48,578 20,264
Adjustment for Prior Year Encumbrances 309
Actual Revenues (Over)/Under Expenditures 213,570
TOTAL OPERATING BUDGET 4,328,592 4,244,000 4,167,471
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 17,998 25,635 21,789
Title II 20-4451-4455 13,523 11,495
I.D.E.A. Part B (Handicapped) 20-4420-4429 144,924 77,525 65,896
Other 20-4XXX 35,718 69,686 17,942
TOTAL REVENUES FROM FEDERAL SOURCES 198,640 186,369 117,122
TOTAL GRANTS AND ENTITLEMENTS 198,640 186,369 117,122
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 138,456 134,358 130,258
TOTAL REVENUES FROM LOCAL SOURCES 138,456 134,358 130,258
TOTAL LOCAL REPAYMENT OF DEBT 138,456 134,358 130,258
Actual Revenues (Over)/Under Expenditures 2
TOTAL REPAYMENT OF DEBT 138,458 134,358 130,258
TOTAL REVENUES/SOURCES 4,665,690 4,564,727 4,414,851
ATLANTIC - ESTELL MANOR CITY
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 952,595 773,760 827,632
Special Education 11-2XX-100-XXX 142,972 146,000 149,807
Basic Skills/Remedial 11-230-100-XXX 42,965 36,000 37,518
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 2,494 5,000 9,000
School Sponsored Athletics 11-402-100-XXX 4,375
Support Services:
Tuition 11-000-100-XXX 1,474,028 1,640,094 1,436,699
Attendance and Social Work Services 11-000-211-XXX 17,490 22,289 22,709
Health Services 11-000-213-XXX 66,888 72,908 70,663
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 55,921 37,199 53,546
Guidance 11-000-218-XXX 28,542
Child Study Teams 11-000-219-XXX 90,757 104,129 114,383
Educational Media Services - School Library 11-000-222-XXX 14,130 4,300 4,030
Instructional Staff Training Services 11-000-223-XXX 399 3,500
General Administration 11-000-230-XXX 70,003 79,362 72,419
School Administration 11-000-240-XXX 111,399 105,077 102,807
Central Svcs & Admin Info Technology 11-000-25X-XXX 112,781 90,678 104,350
Operation and Maintenance of Plant Services 11-000-26X-XXX 323,008 313,662 355,006
Student Transportation Services 11-000-270-XXX 303,017 282,570 219,277
Personal Services - Employee Benefits 11-XXX-XXX-2XX 428,013 455,950 535,838
Food Services 11-000-310-XXX 6,388 6,000 6,000
Total Support Services Expenditures 3,102,764 3,214,218 3,101,227
TOTAL GENERAL CURRENT EXPENSE 4,248,165 4,174,978 4,125,184
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 10
Equipment 12-XXX-XXX-73X 11,122
Facilities Acquisition and Construction Services 12-000-4XX-XXX 47,321 28,622 7,027
TOTAL CAPITAL EXPENDITURES 58,443 28,622 7,037
Transfer of Funds to Charter Schools 10-000-100-56X 21,984 40,400 35,250
OPERATING BUDGET GRAND TOTAL 4,328,592 4,244,000 4,167,471
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 17,998 25,635 21,789
Federal Projects:
Title II 20-XXX-XXX-XXX 13,523 11,495
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 144,924 77,525 65,896
Other Special Projects 20-XXX-XXX-XXX 35,718 69,686 17,942
Total Federal Projects 198,640 186,369 117,122
TOTAL GRANTS AND ENTITLEMENTS 198,640 186,369 117,122
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 138,458 134,358 130,258
TOTAL REPAYMENT OF DEBT 138,458 134,358 130,258
Total Expenditures 4,665,690 4,564,727 4,414,851
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
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 4,665,690 4,564,727 4,414,851
ATLANTIC - ESTELL MANOR CITY
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 291,231 138,268 108,887 108,887
Repayment of Debt 2 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 74,006 16,015 16,015 16,025
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 2,925 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
ATLANTIC - ESTELL MANOR CITY
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12738 10638 10924 11641 12904
Total Classroom Instruction 7387 6794 5811 6387 7080
Classroom-Salaries and Benefits 7096 6616 5588 6152 6790
Classroom-General Supplies and Textbooks 256 145 191 189 243
Classroom-Purchased Services and Other 35 32 33 46 47
Total Support Services 1574 1608 1590 1599 1861
Support Services-Salaries and Benefits 1343 1449 1225 1217 1439
Total Administrative Costs 1717 1700 1636 1726 1725
Administration-Salaries and Benefits 1379 1425 1317 1377 1425
Legal Costs 0 39 50 52 52
Total Operations and Maintenance of Plant 1972 1730 1826 1865 2154
Operations & Maintenance of Plant-Salary & Ben. 887 874 817 897 1081
Total Food Services Costs 24 31 30 31 31
Total Extracurricular Costs 46 41 26 27 48
Total Equipment Costs 88 54 0 0 0
Employee Benefits as a % of Salaries 23.5 24.4 33.6 31.6 34.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
ATLANTIC - ESTELL MANOR CITY
Shared Services -- Description of Shared Services
_________________________________________________
Student Transportation with Buena Regional
Student Transportation with ACSSSD for Special Ed Students
Student Transp with Greater Egg Harbor Reg for CMCSSSD spec ed student
Trash pick up with City of Estell Manor
Snow removal with City of Estell Manor
ACES for electric
Computer services with Weymouth Twp School District
Joint Insurance Fund for W.C., Liability, Property
CMCSSSD - Learning Disablities Teacher
ACSSSD - OT/T services & Testing when needed
WACYL - local youth sports - usage of gym and fields
Newspaper ads with other districts in county
Elections costs with county
Disposal of electronics with City of Estell Manor
ETTC for staff developoment
We continue tolook for shared services including employees as our budgets
are cut in order to maintain a quality program with less available money.
ATLANTIC - ESTELL MANOR CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,226,355 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 119,424,599 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.8642 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,356,613 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 119,424,599 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.9733 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,226,355 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 190,853,327 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1665 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,356,613 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 190,853,327 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.2348 (L)