03/28/2008 ATLANTIC - ESTELL MANOR CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 206 208 212
Pupils on Roll - Special Full-Time 12 13 13
Private School Placements 1 1 1
Pupils Sent to Other Districts-Reg Prog 98 84 83
Pupils Sent to Other Dists-Spec Ed Prog 17 16 17
ATLANTIC - ESTELL MANOR CITY
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 101,081 24,500
Transfers from Other Funds 10-5200 887
Revenues from Local Sources:
Local Tax Levy 10-1210 1,934,320 1,910,204 1,945,338
Interest Earned on Capital Reserve Funds 10-1XXX 4,696 300 1,800
Unrestricted Miscellaneous Revenues 10-1XXX 22,739 10,580 19,870
SUBTOTAL 1,961,755 1,921,084 1,967,008
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,486,698 1,486,698
Transportation Aid 10-3120 142,144 139,940
Special Education Aid 10-3130 214,603 214,603
Extraordinary Aid 10-3131 5,012
Consolidated Aid 10-3195 35,549 35,549
Additional Formula Aid 10-3196 56,878 115,462
Categorical Special Education Aid 10-3132 159,133
Equalization Aid 10-3176 1,537,468
Categorical Security Aid 10-3177 22,483
Adjustment Aid 10-3178 244,741
Categorical Transportation Aid 10-3121 113,442
SUBTOTAL 1,935,872 1,992,252 2,082,279
Adjustment for Prior Year Encumbrances 78,249
Actual Revenues (Over)/Under Expenditures -32,515
TOTAL OPERATING BUDGET 3,865,999 4,092,666 4,073,787
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,128 19,128
Other Restricted Entitlements 20-32XX 24,000
TOTAL REVENUES FROM STATE SOURCES 19,128 43,128
Revenues from Federal Sources:
Title I 20-4411-4416 20,070 25,170 21,395
I.D.E.A. Part B (Handicapped) 20-4420-4429 73,136 75,535 68,205
Other 20-4XXX 35,431 42,297 37,160
TOTAL REVENUES FROM FEDERAL SOURCES 128,637 143,002 126,760
TOTAL GRANTS AND ENTITLEMENTS 147,765 186,130 126,760
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 3,754
Revenues from Local Sources:
Local Tax Levy 40-1210 152,371 169,419 121,279
TOTAL REVENUES FROM LOCAL SOURCES 152,371 169,419 121,279
Revenues from State Sources:
Debt Service Aid Type II 40-3160 97,530 92,965
TOTAL LOCAL REPAYMENT OF DEBT 249,901 266,138 121,279
Actual Revenues (Over)/Under Expenditures 11,247
TOTAL REPAYMENT OF DEBT 261,148 266,138 121,279
TOTAL REVENUES/SOURCES 4,274,912 4,544,934 4,321,826
ATLANTIC - ESTELL MANOR CITY
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 971,237 1,080,557 1,053,730
Special Education 11-2XX-100-XXX 122,451 148,384 142,950
Basic Skills/Remedial 11-230-100-XXX 30,400 32,600 48,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 5,203 7,500 6,500
School Sponsored Athletics 11-402-100-XXX 3,448 8,500 7,500
Support Services:
Tuition 11-000-100-XXX 1,132,633 1,061,901 1,212,726
Attendance and Social Work Services 11-000-211-XXX 11,713 27,000 15,500
Health Services 11-000-213-XXX 60,606 74,645 61,750
Students - Related & Extraordinary 11-000-216,217 53,115 58,482 54,470
Guidance 11-000-218-XXX 6,022 27,740 25,250
Child Study Teams 11-000-219-XXX 93,330 96,132 93,900
Educational Media Services - School Library 11-000-222-XXX 16,296 18,855 17,200
Instructional Staff Training Services 11-000-223-XXX 1,783 5,000 4,000
General Administration 11-000-230-XXX 63,441 71,421 77,606
School Administration 11-000-240-XXX 99,822 104,987 111,900
Central Svcs & Admin Info Technology 11-000-25X-XXX 126,106 132,906 120,750
Deposit to Maintenance Reserve 10-606 21,081
Operation and Maintenance of Plant Services 11-000-26X-XXX 341,753 339,963 351,135
Student Transportation Services 11-000-270-XXX 269,093 299,180 273,239
Personal Services - Employee Benefits 11-XXX-XXX-2XX 385,101 439,393 378,981
Food Services 11-000-310-XXX 14,800 11,000 14,800
Total Support Services Expenditures 2,675,614 2,768,605 2,813,207
TOTAL GENERAL CURRENT EXPENSE 3,808,353 4,067,227 4,071,987
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 300 1,800
Equipment 12-XXX-XXX-73X 25,139
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 50,000
TOTAL CAPITAL EXPENDITURES 50,000 25,439 1,800
Transfer of Funds to Charter Schools 10-000-100-56X 7,646
OPERATING BUDGET GRAND TOTAL 3,865,999 4,092,666 4,073,787
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 19,128 19,128
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,128 19,128
Other State Projects:
Instruction 20-217-100-XXX 24,000
TOTAL TARA USED TO SUPPORT PROGRAMS 24,000
Total State Projects 19,128 43,128
Federal Projects:
Title I 20-XXX-XXX-XXX 20,070 25,170 21,395
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 73,136 75,535 68,205
Other Special Projects 20-XXX-XXX-XXX 35,431 42,297 37,160
Total Federal Projects 128,637 143,002 126,760
TOTAL GRANTS AND ENTITLEMENTS 147,765 186,130 126,760
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 261,148 266,138 121,279
TOTAL REPAYMENT OF DEBT 261,148 266,138 121,279
Total Expenditures 4,274,912 4,544,934 4,321,826
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
TOTAL EXPENDITURES NET OF TRANSFERS 4,274,912 4,544,934 4,321,826
ATLANTIC - ESTELL MANOR CITY
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 150,000 290,803 211,926 187,426
Repayment of Debt 3,755 -7,492 -11,246 -11,246
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 112,696 67,392 67,692 69,492
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 21,081 21,081
Legal Reserve 58,778 21,081 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
ATLANTIC - ESTELL MANOR CITY
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10921 11157 12055 12345 11545
Total Classroom Instruction 6515 6396 6969 7202 6656
Classroom-Salaries and Benefits 6246 6088 6736 6863 6427
Classroom-General Supplies and Textbooks 232 273 193 271 189
Classroom-Purchased Services and Other 38 35 41 68 40
Total Support Services 1382 1330 1658 1646 1429
Support Services-Salaries and Benefits 1180 1141 1348 1335 1252
Total Administrative Costs 1435 1583 1589 1659 1603
Administration-Salaries and Benefits 1196 1351 1302 1373 1272
Total Operations and Maintenance of Plant 1472 1718 1693 1692 1708
Operations & Maintenance of Plant-Salary & Ben. 716 779 819 812 818
Total Food Services Costs 64 68 50 50 66
Total Extracurricular Costs 41 48 81 81 69
Total Equipment Costs 35 0 114 114 0
Employee Benefits as a % of Salaries 22.8 23.0 23.9 23.3 20.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 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.
ATLANTIC - ESTELL MANOR CITY
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 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
_________________________________________________
Transportation with Buena
Transportation with ACSSSD
Trash pick up with Estell Manor City
ACES for Electric (when available)
Computer business Services with Weymouth Twp BOE
Atlantic County Co-Op
Joint Insurance Fund
CMCSSSD - Learning disabilities teacher
WACYL (West Atlantic Co Youth League) use of gym & fields
ACSSSD - OT/PT services & Testing as needed
Snow Plowing - with Estell Manor City
Non profits use building
Newspaper ads shared with other districts in county
Election costs with county
Art teacher shared with Weymouth School District
Emergencies with Weymouth Twp for nursing svs & Black Seal operation
Dumpster for old computer parts with Estell Manor City
Atlantic Co Library for internet access and jAVA
ETTC for Staff development
CMCSSSD Transportation of Spec Ed Student
ATLANTIC - ESTELL MANOR CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,945,338 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 116,367,942 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.6717 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,066,617 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 116,367,942 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.7759 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,945,338 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 213,030,539 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9132 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,066,617 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 213,030,539 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.9701 (L)