>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>HUNTERDON  >>LAMBERTVILLE CITY

User Friendly Budgets
2008

HUNTERDON - LAMBERTVILLE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time125124128
spacing
Pupils on Roll - Special Full-Time292732
Private School Placements541
spacing
Pupils Sent to Other Dists-Spec Ed Prog221

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 60,045 26,121 7,568
Revenues from Local Sources:
Local Tax Levy 10-1210 2,418,317 2,613,156 2,717,682
Tuition 10-1300 7,423 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,268 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 20,360 2,000 18,000
SUBTOTAL  2,447,368 2,615,156 2,735,682
Revenues from State Sources:
Transportation Aid 10-3120 6,679 6,679 0
Special Education Aid 10-3130 90,375 90,375 0
Bilingual Education 10-3140 9,326 9,326 0
Stabilization Aid 10-3171 96,746 96,746 0
Extraordinary Aid 10-3131 5,872 0 0
Consolidated Aid 10-3195 19,091 19,091 0
Additional Formula Aid 10-3196 6,856 13,918 0
Other State Aids 10-3XXX 348 0 0
Categorical Special Education Aid 10-3132 0 0 81,835
Categorical Security Aid 10-3177 0 0 13,199
Adjustment Aid 10-3178 0 0 147,716
Categorical Transportation Aid 10-3121 0 0 12,200
SUBTOTAL  235,293 236,135 254,950
Adjustment for Prior Year Encumbrances  0 19,254 0
Actual Revenues (Over)/Under Expenditures  71,085 0 0
TOTAL OPERATING BUDGET  2,753,746 2,896,666 2,998,200
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 6,315 6,315 0
Other Restricted Entitlements 20-32XX 6,916 1,385 1,185
TOTAL REVENUES FROM STATE SOURCES  13,231 7,700 1,185
Revenues from Federal Sources:
Title I 20-4411-4416 21,923 16,902 14,366
I.D.E.A. Part B (Handicapped) 20-4420-4429 49,229 48,848 41,520
Other 20-4XXX 5,283 5,719 4,861
TOTAL REVENUES FROM FEDERAL SOURCES  76,435 71,469 60,747
TOTAL GRANTS AND ENTITLEMENTS  89,666 79,169 61,932
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 21,696 21,490 21,288
TOTAL REVENUES FROM LOCAL SOURCES  21,696 21,490 21,288
TOTAL LOCAL REPAYMENT OF DEBT  21,696 21,490 21,288
TOTAL REPAYMENT OF DEBT  21,696 21,490 21,288
TOTAL REVENUES/SOURCES  2,865,108 2,997,325 3,081,420

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX868,322818,111859,686
Special Education 11-2XX-100-XXX206,346183,210365,688
Basic Skills/Remedial 11-230-100-XXX50,14348,23560,948
Bilingual Education 11-240-100-XXX14,00028,30032,061
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,0002,5003,000
Support Services:
Tuition 11-000-100-XXX236,090266,255128,815
Attendance and Social Work Services 11-000-211-XXX0014,302
Health Services 11-000-213-XXX57,07563,87470,073
Students - Related & Extraordinary 11-000-216,217148,816157,360126,407
Guidance 11-000-218-XXX8,95622,64415,370
Child Study Teams 11-000-219-XXX83,58979,00096,685
Improvement of Instructional Services 11-000-221-XXX10,19997,50597,662
Educational Media Services - School Library 11-000-222-XXX47,31253,85553,074
Instructional Staff Training Services 11-000-223-XXX5,0155,0507,000
General Administration 11-000-230-XXX104,315116,330116,164
School Administration 11-000-240-XXX76,77751,05932,081
Central Svcs & Admin Info Technology 11-000-25X-XXX77,22483,846109,027
Operation and Maintenance of Plant Services 11-000-26X-XXX231,030232,286266,106
Student Transportation Services 11-000-270-XXX143,376125,10191,075
Personal Services - Employee Benefits 11-XXX-XXX-2XX380,443445,645443,476
Food Services 11-000-310-XXX2,4506,5005,500
Total Support Services Expenditures 1,612,6671,806,3101,672,817
TOTAL GENERAL CURRENT EXPENSE 2,752,4782,886,6662,994,200
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6041,26800
Equipment 12-XXX-XXX-73X010,0004,000
TOTAL CAPITAL EXPENDITURES 1,26810,0004,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,753,7462,896,6662,998,200
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX6,3156,3150
TOTAL INSTRUCTIONAL SUPPLEMENT AID 6,3156,3150
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX391447395
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,07000
Nonpublic Nursing Services 20-XXX-XXX-XXX520618495
Nonpublic Technology Initiative 20-XXX-XXX-XXX280320295
Other Special Projects 20-XXX-XXX-XXX65500
Total State Projects 13,2317,7001,185
Federal Projects:
Title I 20-XXX-XXX-XXX21,92316,90214,366
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX49,22948,84841,520
Other Special Projects 20-XXX-XXX-XXX5,2835,7194,861
Total Federal Projects 76,43571,46960,747
TOTAL GRANTS AND ENTITLEMENTS 89,66679,16961,932
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX21,69621,49021,288
TOTAL REPAYMENT OF DEBT 21,69621,49021,288
Total Expenditures 2,865,1082,997,3253,081,420

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget100,338106,146124,146116,578
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve31,22732,49532,49532,495
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve65,16626,12100
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost14,25415,92013,97016,56717,339
Total Classroom Instruction9,03210,1778,85710,05810,934
Classroom-Salaries and Benefits8,6259,6518,4859,57510,237
Classroom-General Supplies and Textbooks308355304398356
Classroom-Purchased Services and Other991716785341
Total Support Services2,1582,4282,2033,2083,040
Support Services-Salaries and Benefits1,2131,4411,2862,1011,801
Total Administrative Costs1,6251,7401,5401,6921,635
Administration-Salaries and Benefits1,3041,3381,3061,3921,366
Total Operations and Maintenance of Plant1,4061,5521,3191,5491,677
Operations & Maintenance of Plant-Salary & Ben.579676580684711
Total Food Services Costs1516374334
Total Extracurricular Costs197141719
Total Equipment Costs00566625
Employee Benefits as a % of Salaries23.424.127.527.324.4

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 the 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.

 

Shared Services
  • The School District will be sharing a Superintendent and Business Admin.
  • with the West Amwell School District. The district will also be sharing a
  • Child Study Team with South Hunterdon School District. The attendance pro
  • gram for students is shared with H.C.H.S. The disttrict participates in
  • cooperative purchasing with the E.S.C as well as transportation for
  • special education students. S.H.R.H.S. also provides aid in lieu and
  • field trip services. We also have a joint agreement for our students to a
  • attend the pre-school handicapped class from West Amwell Township that is
  • housed at our school.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,717,682 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)736,748,465 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3689 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,738,970 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)736,748,465 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3718 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,717,682 (G)
Estimated Equalized Valuation (as of 10/01/2007)768,621,386 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3536 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,738,970 (J)
Estimated Equalized Valuation (as of 10/01/2007)768,621,386 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3563 (L)