03/11/2008 ATLANTIC - BRIGANTINE CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 790 757 732
Pupils on Roll - Special Full-Time 95 95 90
Private School Placements 2 1
Pupils Sent to Other Districts-Reg Prog 200 205 180
Pupils Sent to Other Dists-Spec Ed Prog 45 41 28
Pupils in State Facilities 1 2 2
ATLANTIC - BRIGANTINE CITY
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,912,365 1,038,534
Revenues from Local Sources:
Local Tax Levy 10-1210 13,665,336 13,357,427 13,657,427
Unrestricted Miscellaneous Revenues 10-1XXX 189,857 64,000 131,679
SUBTOTAL 13,855,193 13,421,427 13,789,106
Revenues from State Sources:
Transportation Aid 10-3120 570,923 570,923
Special Education Aid 10-3130 1,168,580 1,168,580
Bilingual Education 10-3140 39,048 39,048
Consolidated Aid 10-3195 152,382 152,382
Additional Formula Aid 10-3196 56,826 145,807
Other State Aids 10-3XXX 928
Categorical Special Education Aid 10-3132 485,217
Categorical Security Aid 10-3177 119,194
Adjustment Aid 10-3178 2,074,195
Categorical Transportation Aid 10-3121 375,209
SUBTOTAL 1,988,687 2,076,740 3,053,815
Actual Revenues (Over)/Under Expenditures -259,003
TOTAL OPERATING BUDGET 15,584,877 17,410,532 17,881,455
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,029 2,314
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 147,378 106,072
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 24,288
Early Childhood Program Aid 20-3211 605,498 597,190
Demonstrably Effective Program Aid 20-3212 447,045 381,090
Preschool Education Aid 20-3218 186,584
Instructional Supplement Aid 20-3214 75,000
Other Restricted Entitlements 20-32XX 2,440 125,500
TOTAL REVENUES FROM STATE SOURCES 1,054,983 1,350,446 292,656
Revenues from Federal Sources:
Title I 20-4411-4416 264,884 234,120 199,002
I.D.E.A. Part B (Handicapped) 20-4420-4429 289,968 270,032 229,527
Other 20-4XXX 81,077 74,618 63,425
TOTAL REVENUES FROM FEDERAL SOURCES 635,929 578,770 491,954
Transfers from Operating Budget-PreK/K 20-5200 91,000
TOTAL GRANTS AND ENTITLEMENTS 1,703,941 2,022,530 784,610
TOTAL REVENUES/SOURCES 17,288,818 19,433,062 18,666,065
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK/K 20-5200 91,000
TOTAL REVENUES/SOURCES NET OF TRANSFERS
17,288,818 19,342,062 18,666,065
ATLANTIC - BRIGANTINE 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 3,807,387 3,912,166 4,504,967
Special Education 11-2XX-100-XXX 838,992 839,433 927,238
Basic Skills/Remedial 11-230-100-XXX 23,958 73,250 169,572
Bilingual Education 11-240-100-XXX 73,703 98,647 88,724
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 76,363 91,500 90,500
School Sponsored Athletics 11-402-100-XXX 47,400 68,000 67,000
Support Services:
Tuition 11-000-100-XXX 3,824,933 3,948,100 4,029,512
Attendance and Social Work Services 11-000-211-XXX 53,424 85,071 85,688
Health Services 11-000-213-XXX 161,309 174,310 182,013
Students - Related & Extraordinary 11-000-216,217 161,060 188,455 162,164
Guidance 11-000-218-XXX 201,740 196,965 192,039
Child Study Teams 11-000-219-XXX 266,056 336,333 332,008
Improvement of Instructional Services 11-000-221-XXX 156 1,000 1,000
Educational Media Services - School Library 11-000-222-XXX 204,673 301,182 242,444
Instructional Staff Training Services 11-000-223-XXX 87,174 83,110 81,155
General Administration 11-000-230-XXX 383,895 450,029 415,398
School Administration 11-000-240-XXX 401,774 423,661 407,740
Central Svcs & Admin Info Technology 11-000-25X-XXX 201,333 249,331 240,144
Deposit to Maintenance Reserve 10-606 500,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,411,092 1,586,150 1,557,349
Student Transportation Services 11-000-270-XXX 857,163 877,332 878,000
Deposit to Current Expense Emergency Reserve 10-607 250,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,332,129 2,676,795 2,772,800
Total Support Services Expenditures 10,547,911 11,577,824 11,579,454
TOTAL GENERAL CURRENT EXPENSE 15,415,714 17,160,820 17,677,455
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 84,927 112,000 78,943
TOTAL CAPITAL EXPENDITURES 84,927 112,000 78,943
Transfer of Funds to Charter Schools 10-000-100-56X 84,236 137,712 125,057
OPERATING BUDGET GRAND TOTAL 15,584,877 17,410,532 17,881,455
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 13,029 2,314
Early Childhood Program Aid:
Instruction 20-211-100-XXX 513,409 557,733 193,818
Support Services 20-211-200-XXX 92,089 277,835 98,838
TOTAL EARLY CHILDHOOD PROGRAM AID 605,498 835,568 292,656
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 369,228 375,507
Support Services 20-212-200-XXX 77,817 29,871
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 447,045 405,378
Instructional Supplement Aid:
Instruction 20-214-100-XXX 49,820
Support Services 20-214-200-XXX 25,180
TOTAL INSTRUCTIONAL SUPPLEMENT AID 75,000
Other State Projects:
Instruction 20-217-100-XXX 90,623
Support Services 20-217-200-XXX 34,877
TOTAL TARA USED TO SUPPORT PROGRAMS 125,500
Other Special Projects 20-XXX-XXX-XXX 2,440
Total State Projects 1,054,983 1,441,446 292,656
Federal Projects:
Title I 20-XXX-XXX-XXX 264,884 234,120 199,002
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 289,968 270,032 229,527
Other Special Projects 20-XXX-XXX-XXX 81,077 74,618 63,425
Total Federal Projects 635,929 578,770 491,954
TOTAL GRANTS AND ENTITLEMENTS 1,703,941 2,022,530 784,610
Total Expenditures 17,288,818 19,433,062 18,666,065
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 91,000
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 17,288,818 19,342,062 18,666,065
ATLANTIC - BRIGANTINE 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 300,627 311,698 561,698 311,698
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 500,000 500,000
Legal Reserve 2,452,967 2,700,899 788,534 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 250,000
Reserved for Repayment of Debt 0 0 0 0
ATLANTIC - BRIGANTINE 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 11524 13277 15212 15476 15587
Total Classroom Instruction 7125 8184 9068 9212 9448
Classroom-Salaries and Benefits 6730 7744 8376 8499 8889
Classroom-General Supplies and Textbooks 277 348 560 568 410
Classroom-Purchased Services and Other 119 92 132 146 149
Total Support Services 1479 1727 2220 2249 2103
Support Services-Salaries and Benefits 1374 1604 1913 1930 1915
Total Administrative Costs 1247 1391 1546 1653 1641
Administration-Salaries and Benefits 1043 1171 1259 1248 1349
Total Operations and Maintenance of Plant 1502 1796 2138 2123 2153
Operations & Maintenance of Plant-Salary & Ben. 731 864 983 975 1004
Total Food Services Costs 0 0
Total Extracurricular Costs 162 173 239 237 242
Total Equipment Costs 25 96 132 131 96
Employee Benefits as a % of Salaries 27.4 31.3 37.0 36.7 34.7
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 - BRIGANTINE CITY
Shared Services -- Description of Shared Services
_________________________________________________
1. City Shared Services
a. Grounds Shared Services
b. Custodial Shared Services
c. Fuel Shared Services
d. Vehicle Maintenance Shared Services
e. Snow Removal Shared Services
2. Atlantic County Co-op
Share in contracts for cretin bids
Natural gas purchase through Atlantic County Co-op
3. Atlantic County Joint Insurance Fund
Share self insurance with local school and pool with 59 school
districts to purchase excess insurance
4. New Jersey School Business Officials
Purchase electric, gas, phone services through joint bid
5. Member of the Sterling High School Technology Consortium
Cost of technology services at a reduced rate using professionals
hired and on staff at Sterling High School as needed
6. Special Services Special Education Transportation
7. Joint transportation agreement to Charter School with Absecon
and Galloway
8. Educational data service co=op for purchases
ATLANTIC - BRIGANTINE CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 13,507,427 (A)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 4,667,422,755 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.2894 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,507,427 (D)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 4,667,422,755 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.2894 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 13,507,427 (G)
Estimated Equalized Valuation (as of 12/31/2007 ) 4,547,420,248 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2970 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,507,427 (J)
Estimated Equalized Valuation (as of 12/31/2007 ) 4,547,420,248 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.2970 (L)