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User Friendly Budgets
2009

HUNTERDON - LEBANON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time731709705
spacing
Pupils on Roll - Special Full-Time102108105
Pupils on Roll - Special Shared-Time010
Private School Placements133
spacing
Pupils Sent to Other Dists-Spec Ed Prog210
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 214,317 306,720 795,013
Revenues from Local Sources:
Local Tax Levy 10-1210 9,878,661 10,108,113 10,453,000
Tuition 10-1300 13,231 16,800 16,800
Interest Earned on Capital Reserve Funds 10-1XXX 4,434 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 73,130 40,000 30,000
SUBTOTAL  9,969,456 10,169,913 10,504,800
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,113,543 0 0
Transportation Aid 10-3120 319,921 0 0
Special Education Aid 10-3130 627,782 0 0
Extraordinary Aid 10-3131 59,426 193,033 0
Consolidated Aid 10-3195 94,088 0 0
Additional Formula Aid 10-3196 123,033 0 0
Other State Aids 10-3XXX 8,511 0 0
Categorical Special Education Aid 10-3132 0 414,321 430,820
Equalization Aid 10-3176 0 1,620,006 1,527,643
Categorical Security Aid 10-3177 0 55,333 57,758
Categorical Transportation Aid 10-3121 0 280,795 354,234
SUBTOTAL  2,346,304 2,563,488 2,370,455
Adjustment for Prior Year Encumbrances  0 48,333 0
Actual Revenues (Over)/Under Expenditures  -492,813 0 0
TOTAL OPERATING BUDGET  11,822,947 13,088,454 13,670,268
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 22,344 7,035 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 158,190 160,464 136,394
Other 20-4XXX 17,430 17,203 14,622
TOTAL REVENUES FROM FEDERAL SOURCES  175,620 177,667 151,016
TOTAL GRANTS AND ENTITLEMENTS  197,964 184,702 151,016
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 244,921 241,412 233,595
TOTAL REVENUES FROM LOCAL SOURCES  244,921 241,412 233,595
Revenues from State Sources:
Debt Service Aid Type II 40-3160 69,960 68,957 66,724
TOTAL LOCAL REPAYMENT OF DEBT  314,881 310,369 300,319
TOTAL REPAYMENT OF DEBT  314,881 310,369 300,319
TOTAL REVENUES/SOURCES  12,335,792 13,583,525 14,121,603

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,526,5573,825,5693,927,804
Special Education 11-2XX-100-XXX1,099,7931,301,6561,387,630
Basic Skills/Remedial 11-230-100-XXX246,857248,595254,070
Bilingual Education 11-240-100-XXX2012,2002,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX60,21476,85278,937
Support Services:
Tuition 11-000-100-XXX139,444233,513211,359
Health Services 11-000-213-XXX111,594118,968125,808
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217441,157525,907615,519
Guidance 11-000-218-XXX130,229124,479128,567
Child Study Teams 11-000-219-XXX289,348329,816352,045
Improvement of Instructional Services 11-000-221-XXX149,437157,621167,221
Educational Media Services - School Library 11-000-222-XXX187,287201,801207,905
Instructional Staff Training Services 11-000-223-XXX8,58813,89713,897
General Administration 11-000-230-XXX308,503375,306384,217
School Administration 11-000-240-XXX415,008477,093458,968
Central Svcs & Admin Info Technology 11-000-25X-XXX248,470297,701291,469
Deposit to Maintenance Reserve 10-606100,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX939,3611,122,1901,105,690
Student Transportation Services 11-000-270-XXX756,759860,039881,637
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,436,0582,776,6512,851,762
Total Support Services Expenditures 6,561,2437,614,9827,796,064
TOTAL GENERAL CURRENT EXPENSE 11,594,86513,069,85413,446,705
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604204,4340186,563
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X14,3372,40032,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX011,2000
TOTAL CAPITAL EXPENDITURES 218,77118,600223,563
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X9,31100
OPERATING BUDGET GRAND TOTAL 11,822,94713,088,45413,670,268
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX22,3447,0350
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX158,190160,464136,394
Other Special Projects 20-XXX-XXX-XXX17,43017,20314,622
Total Federal Projects 175,620177,667151,016
TOTAL GRANTS AND ENTITLEMENTS 197,964184,702151,016
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX314,881310,369300,319
TOTAL REPAYMENT OF DEBT 314,881310,369300,319
Total Expenditures 12,335,79213,583,52514,121,603

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget486,582383,837317,255260,802
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve117,070321,504326,504518,067
      Adult Education Programs0000
      Maintenance Reserve0100,00031,00031,000
      Legal Reserve284,455978,698738,5600
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,09312,88314,38414,65015,251
Total Classroom Instruction7,7017,8758,4098,7059,129
Classroom-Salaries and Benefits7,4347,5528,0448,3398,790
Classroom-General Supplies and Textbooks213272282292260
Classroom-Purchased Services and Other5451837479
Total Support Services2,4122,1752,6342,4962,668
Support Services-Salaries and Benefits2,1401,9072,3092,1732,359
Total Administrative Costs1,4691,4651,6201,7041,704
Administration-Salaries and Benefits1,1581,1841,2211,2591,297
Total Operations and Maintenance of Plant1,4321,4161,6261,6511,653
Operations & Maintenance of Plant-Salary & Ben.699766809822818
Total Food Services Costs00000
Total Extracurricular Costs7974959497
Total Equipment Costs23180340
Employee Benefits as a % of Salaries37.535.236.736.635.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • ACES, consortium for bulk purchase of electricity
  • ACT, consortium for bulk purchase of telephone long distance
  • Articulation for shared curriculum mapping among regional districts
  • Business and Education Partnership for staff development opportunities
  • Cooperation with Lebanon Township for snow removal and mowing of fields
  • E-rate, cooperative educational rate for technology
  • ESC Cooperative purchasing of oil, gas, custodial and school supplies
  • ESC Transportation services, county-wide coordiantion of bus routes
  • ESC Related Services consultants shared with other districts
  • Network Administration Services consultant shared with other districts
  • SAIF, participation in a school insurance consortium
  • SEMI, participation in the Medicaid Reimbursement program
  • Staff training coordinated with other school districts
  • Transportation jointures with NHVRHS
  • Tuition students received from neighbor districts
  • School facilities are made available for many community activities,
  • including township recreational offerings, scouting activities,
  • community library/internet access, before and
  • after school child care, adult sports and meetings of many community
  • based groups.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,453,000 (A)
Estimated Net Taxable Valuation (as of 03/18/2009)754,414,073 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3856 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,686,595 (D)
Estimated Net Taxable Valuation (as of 03/18/2009)754,414,073 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.4165 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,453,000 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,088,650,177 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9602 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,686,595 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,088,650,177 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9816 (L)