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User Friendly Budgets
2010

HUNTERDON - LEBANON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time709682670
spacing
Pupils on Roll - Special Full-Time1089998
Pupils on Roll - Special Shared-Time100
Private School Placements322
spacing
Pupils Sent to Other Dists-Spec Ed Prog101
Pupils Received11812

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 306,720 795,013 698,119
Withdrawal from Cap Res-for Local Share 10-307 0 246,000 0
Withdrawal from Maint. Reserve 10-310 69,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,108,113 10,453,000 10,606,595
Tuition 10-1300 54,734 16,800 18,000
Interest Earned on Maintenance Reserve 10-1XXX 919 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,684 5,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 47,017 30,000 25,500
SUBTOTAL  10,213,467 10,504,800 10,653,095
Revenues from State Sources:
Extraordinary Aid 10-3131 273,791 0 0
Other State Aids 10-3XXX 6,530 0 0
Categorical Special Education Aid 10-3132 414,321 430,820 407,944
Equalization Aid 10-3176 1,578,244 1,250,459 1,003,621
Categorical Security Aid 10-3177 55,333 57,758 54,607
Categorical Transportation Aid 10-3121 280,795 354,234 221,590
SUBTOTAL  2,609,014 2,093,271 1,687,762
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 563 0 0
Equalization Aid - ARRA ESF 16-4520 0 266,854 0
Equalization Aid - ARRA GSF 17-4521 0 10,330 0
SUBTOTAL  563 277,184 0
Adjustment for Prior Year Encumbrances  0 100,822 0
Actual Revenues (Over)/Under Expenditures  -520,374 0 0
TOTAL OPERATING BUDGET  12,371,670 14,017,090 13,038,976
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 12,825 9,871 0
Revenues from Federal Sources:
Title I 20-4411-4416 0 9,010 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 160,464 159,678 135,726
Other 20-4XXX 17,203 17,417 14,804
TOTAL REVENUES FROM FEDERAL SOURCES  177,667 186,105 150,530
TOTAL GRANTS AND ENTITLEMENTS  190,492 195,976 150,530
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 241,412 233,595 0
TOTAL REVENUES FROM LOCAL SOURCES  241,412 233,595 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 68,957 66,724 0
TOTAL LOCAL REPAYMENT OF DEBT  310,369 300,319 0
TOTAL REPAYMENT OF DEBT  310,369 300,319 0
TOTAL REVENUES/SOURCES  12,872,531 14,513,385 13,189,506
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,872,531 14,513,385 13,189,506

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,699,2333,936,1093,725,801
Special Education 11-2XX-100-XXX1,260,1161,380,9351,425,239
Basic Skills/Remedial 11-230-100-XXX235,975254,014137,637
Bilingual Education 11-240-100-XXX02,2482,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX60,59778,93775,057
Support Services:
Tuition 11-000-100-XXX192,683199,104192,647
Health Services 11-000-213-XXX118,051133,167133,714
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217434,445615,852637,504
Guidance 11-000-218-XXX128,956128,567133,122
Child Study Teams 11-000-219-XXX300,833352,845354,845
Improvement of Instructional Services 11-000-221-XXX150,999167,221167,221
Educational Media Services - School Library 11-000-222-XXX196,952208,823207,810
Instructional Staff Training Services 11-000-223-XXX8,72413,89715,397
General Administration 11-000-230-XXX300,917384,217338,080
School Administration 11-000-240-XXX433,826458,968462,818
Central Svcs & Admin Info Technology 11-000-25X-XXX259,251291,469278,522
Deposit to Maintenance Reserve 10-606145,80300
Operation and Maintenance of Plant Services 11-000-26X-XXX885,1541,194,1561,045,182
Student Transportation Services 11-000-270-XXX853,316881,637746,179
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,591,9552,853,1062,943,882
Total Support Services Expenditures 6,856,0627,883,0297,656,923
TOTAL GENERAL CURRENT EXPENSE 12,257,78613,535,27213,022,857
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604100,000186,5630
Interest Earned on Capital Reserve 10-6042,6845,0003,000
Equipment 12-XXX-XXX-73X11,20032,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0246,000758
TOTAL CAPITAL EXPENDITURES 113,884469,5633,758
Transfer of Funds to Charter Schools 10-000-100-56X012,25512,361
OPERATING BUDGET GRAND TOTAL 12,371,67014,017,09013,038,976
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX12,8259,8710
Federal Projects:
Title I 20-XXX-XXX-XXX09,0100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX160,464159,678135,726
Other Special Projects 20-XXX-XXX-XXX17,20317,41714,804
Total Federal Projects 177,667186,105150,530
TOTAL GRANTS AND ENTITLEMENTS 190,492195,976150,530
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX310,369300,3190
TOTAL REPAYMENT OF DEBT 310,369300,3190
Total Expenditures 12,872,53114,513,38513,189,506
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,872,53114,513,38513,189,506

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget383,837393,741337,288337,288
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve321,504424,188369,751372,751
      Adult Education Programs0000
      Maintenance Reserve100,000176,803176,803176,803
      Legal Reserve978,6981,436,679698,1190
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,88313,51315,25115,96715,755
Total Classroom Instruction7,8758,3679,1299,4839,489
Classroom-Salaries and Benefits7,5528,0558,7909,1209,147
Classroom-General Supplies and Textbooks272259260283285
Classroom-Purchased Services and Other5154798057
Total Support Services2,1752,3572,6682,7832,782
Support Services-Salaries and Benefits1,9072,1392,3592,4602,392
Total Administrative Costs1,4651,5251,7041,7701,738
Administration-Salaries and Benefits1,1841,2521,2971,3481,379
Legal Costs0037337
Total Operations and Maintenance of Plant1,4161,3691,6531,8301,647
Operations & Maintenance of Plant-Salary & Ben.766781818849846
Total Food Services Costs00000
Total Extracurricular Costs74759810198
Total Equipment Costs181440410
Employee Benefits as a % of Salaries35.235.335.835.938.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 distrticts
  • Business and Education Partnership for staff development opportunities
  • Cooperation with Lebanon township for snow removal and mowing of fields
  • E-rate cooperative education rate for technology
  • ESC Cooperative purchasing of oil, gas, custodial and school supplies
  • ESC Transportation services, county-wide coordination 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 neighboring 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 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,606,595 (A)
Estimated Net Taxable Valuation (as of 02/09/2010)757,344,772 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.4005 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,606,595 (D)
Estimated Net Taxable Valuation (as of 02/09/2010)757,344,772 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.4005 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,606,595 (G)
Estimated Equalized Valuation (as of 02/09/2010)1,031,664,313 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0281 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,606,595 (J)
Estimated Equalized Valuation (as of 02/09/2010)1,031,664,313 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0281 (L)

 

Administrative Salaries
Employee Name: Judith Burd 
Job TitleSuperintendent 
Base Annual Salary147,504 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysBusiness Day 
Benefits: 
Allowances8,920 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount40,048 
  Description of: 
   Buyback of Sick Days at the End of ContractMax 155 accumulated sick da. at $100 
   Buyback of Vacation Days at the End of ContractMax 40 unused vacation da. at per diem 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Ruth Fanjoy 
Job TitleBusiness Administrator 
Base Annual Salary107,170 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working DaysBusiness Day 
Benefits: 
Allowances3,375 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,931 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax. 40 days at per diem 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments