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User Friendly Budgets
2008

HUNTERDON - LEBANON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time719731730
spacing
Pupils on Roll - Special Full-Time111102101
Private School Placements112
spacing
Pupils Sent to Other Dists-Spec Ed Prog021
Pupils Received300

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 171,055 214,317 306,720
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 135,480 0 0
Withdrawal from Cap Res-for Local Share 10-307 135,379 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,178,909 9,878,661 10,108,113
Tuition 10-1300 65,809 13,860 16,800
Interest Earned on Capital Reserve Funds 10-1XXX 5,607 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 58,366 40,140 40,000
SUBTOTAL  9,308,691 9,937,661 10,169,913
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,113,543 1,113,543 0
Transportation Aid 10-3120 319,921 319,921 0
Special Education Aid 10-3130 627,782 627,782 0
Extraordinary Aid 10-3131 60,235 0 193,033
Consolidated Aid 10-3195 94,088 94,088 0
Additional Formula Aid 10-3196 56,673 123,033 0
Other State Aids 10-3XXX 11,007 0 0
Categorical Special Education Aid 10-3132 0 0 414,321
Equalization Aid 10-3176 0 0 1,620,006
Categorical Security Aid 10-3177 0 0 55,333
Categorical Transportation Aid 10-3121 0 0 280,795
SUBTOTAL  2,283,249 2,278,367 2,563,488
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 594 0 0
SUBTOTAL  594 0 0
Adjustment for Prior Year Encumbrances  0 147,018 0
Actual Revenues (Over)/Under Expenditures  172,439 0 0
TOTAL OPERATING BUDGET  11,900,352 12,577,363 13,040,121
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,252 14,533 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,813 0 0
TOTAL REVENUES FROM STATE SOURCES  2,813 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 157,594 156,570 133,086
Other 20-4XXX 17,520 17,430 14,815
TOTAL REVENUES FROM FEDERAL SOURCES  175,114 174,000 147,901
TOTAL GRANTS AND ENTITLEMENTS  192,179 188,533 147,901
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 256,210 244,921 241,412
TOTAL REVENUES FROM LOCAL SOURCES  256,210 244,921 241,412
Revenues from State Sources:
Debt Service Aid Type II 40-3160 73,184 69,960 68,957
TOTAL LOCAL REPAYMENT OF DEBT  329,394 314,881 310,369
TOTAL REPAYMENT OF DEBT  329,394 314,881 310,369
TOTAL REVENUES/SOURCES  12,421,925 13,080,777 13,498,391

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,422,1953,716,0703,846,966
Special Education 11-2XX-100-XXX1,104,6571,184,4021,152,772
Basic Skills/Remedial 11-230-100-XXX235,605276,104248,595
Bilingual Education 11-240-100-XXX02,0462,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX64,43672,75578,894
Support Services:
Tuition 11-000-100-XXX120,214155,088222,715
Health Services 11-000-213-XXX106,570112,335118,968
Students - Related & Extraordinary 11-000-216,217450,686525,472637,220
Guidance 11-000-218-XXX117,935154,266124,479
Child Study Teams 11-000-219-XXX287,391314,820358,941
Improvement of Instructional Services 11-000-221-XXX141,245149,083157,886
Educational Media Services - School Library 11-000-222-XXX177,585189,858201,801
Instructional Staff Training Services 11-000-223-XXX11,91013,34013,897
General Administration 11-000-230-XXX302,536369,788368,001
School Administration 11-000-240-XXX403,489455,728438,731
Central Svcs & Admin Info Technology 11-000-25X-XXX279,677300,557297,701
Operation and Maintenance of Plant Services 11-000-26X-XXX992,2541,032,9331,123,949
Student Transportation Services 11-000-270-XXX807,758857,269859,252
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,546,7762,669,3212,782,153
Total Support Services Expenditures 6,746,0267,299,8587,705,694
TOTAL GENERAL CURRENT EXPENSE 11,572,91912,551,23513,035,121
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604141,08700
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X18,82000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931135,37900
TOTAL CAPITAL EXPENDITURES 295,2865,0005,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X32,14721,1280
OPERATING BUDGET GRAND TOTAL 11,900,35212,577,36313,040,121
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,25214,5330
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,81300
Total State Projects 2,81300
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX157,594156,570133,086
Other Special Projects 20-XXX-XXX-XXX17,52017,43014,815
Total Federal Projects 175,114174,000147,901
TOTAL GRANTS AND ENTITLEMENTS 192,179188,533147,901
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX329,394314,881310,369
TOTAL REPAYMENT OF DEBT 329,394314,881310,369
Total Expenditures 12,421,92513,080,77713,498,391

 

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 Budget549,429486,582316,582250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve111,362117,070122,070127,070
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve79,892284,455240,1380
      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 Cost12,53013,09313,89513,86914,384
Total Classroom Instruction7,7227,7018,3538,3388,409
Classroom-Salaries and Benefits7,2507,4347,9747,8878,044
Classroom-General Supplies and Textbooks394213296366282
Classroom-Purchased Services and Other7854838583
Total Support Services2,0352,4122,4142,3122,634
Support Services-Salaries and Benefits1,7542,1402,0721,9552,309
Total Administrative Costs1,3921,4691,5671,6201,620
Administration-Salaries and Benefits1,0861,1581,1681,1991,221
Total Operations and Maintenance of Plant1,3201,4321,4731,5121,626
Operations & Maintenance of Plant-Salary & Ben.701699849807809
Total Food Services Costs00000
Total Extracurricular Costs6279898795
Total Equipment Costs8323000
Employee Benefits as a % of Salaries36.137.536.836.836.7

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 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
  • Participation in ACES, ACT, SEMI and E-Rate programs.
  • ESC Cooperative purchasing, tranportation and related services.
  • Use of contracted payroll services.
  • Joint transportation agreements.
  • Articulation for shared currculum mapping.
  • Cooperation with municipality for snow removal and mowing of fields.
  • Cooperation with township for recreation and child care services.
  • Participation in SAIF for district insurance.
  • Business and Education partnership for supplies and staff development.
  • Shared network administration contractor.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,108,113 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)748,039,373 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3513 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,349,525 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)748,039,373 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3836 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,108,113 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,091,515,762 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9261 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,349,525 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,091,515,762 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9482 (L)