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User Friendly Budgets
2010

SUSSEX - LAFAYETTE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time241234234
spacing
Pupils on Roll - Special Full-Time544533
Private School Placements110
spacing
Pupils Sent to Other Dists-Spec Ed Prog323
Pupils Received570

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 5,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 162,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,474,302 3,520,000 3,578,435
Tuition 10-1300 30,000 0 0
Interest Earned on Current Expense Emergency Res 10-1XXX 0 102 250
Interest Earned on Capital Reserve Funds 10-1XXX 2,017 900 0
Unrestricted Miscellaneous Revenues 10-1XXX 35,187 11,072 8,824
SUBTOTAL  3,541,506 3,532,074 3,587,509
Revenues from State Sources:
Extraordinary Aid 10-3131 41,479 0 0
Other State Aids 10-3XXX 2,741 0 0
Categorical Special Education Aid 10-3132 136,837 134,633 124,536
Equalization Aid 10-3176 50,481 0 0
Categorical Security Aid 10-3177 18,870 18,011 16,592
Adjustment Aid 10-3178 361,258 448,396 253,338
Categorical Transportation Aid 10-3121 94,856 113,759 108,249
SUBTOTAL  706,522 714,799 502,715
Adjustment for Prior Year Encumbrances  0 34,925 0
Actual Revenues (Over)/Under Expenditures  -72,564 0 0
TOTAL OPERATING BUDGET  4,175,464 4,281,798 4,257,224
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,572 2,639 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 73,071 132,703 60,000
Other 20-4XXX 43,197 46,762 0
TOTAL REVENUES FROM FEDERAL SOURCES  116,268 179,465 60,000
TOTAL GRANTS AND ENTITLEMENTS  117,840 182,104 60,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 15,833
Revenues from Local Sources:
Local Tax Levy 40-1210 437,458 436,065 402,990
TOTAL REVENUES FROM LOCAL SOURCES  437,458 436,065 402,990
TOTAL LOCAL REPAYMENT OF DEBT  437,458 436,065 418,823
TOTAL REPAYMENT OF DEBT  437,458 436,065 418,823
TOTAL REVENUES/SOURCES  4,730,762 4,899,967 4,736,047
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,730,762 4,899,967 4,736,047

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,564,8681,539,6001,450,355
Special Education 11-2XX-100-XXX237,369243,250213,000
Basic Skills/Remedial 11-230-100-XXX21,99322,15822,158
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,31912,45012,250
School Sponsored Athletics 11-402-100-XXX15,61217,20015,470
Other Instructional Programs 11-4XX-100-XXX7,8058,8259,100
Summer School 11-422-XXX-XXX05,2500
Support Services:
Tuition 11-000-100-XXX232,289171,555200,000
Health Services 11-000-213-XXX59,84569,00162,950
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217158,189165,150149,600
Guidance 11-000-218-XXX47,44949,55021,057
Child Study Teams 11-000-219-XXX87,789103,770102,350
Improvement of Instructional Services 11-000-221-XXX13,18313,50014,500
Educational Media Services - School Library 11-000-222-XXX53,85656,50039,000
Instructional Staff Training Services 11-000-223-XXX6,6338,2757,000
General Administration 11-000-230-XXX126,854165,714116,390
School Administration 11-000-240-XXX176,108182,060165,120
Central Svcs & Admin Info Technology 11-000-25X-XXX116,620132,000131,070
Operation and Maintenance of Plant Services 11-000-26X-XXX336,519411,615401,600
Student Transportation Services 11-000-270-XXX370,036340,123314,636
Interest Earned on Current Expense Emergency Res 10-6070102250
Personal Services - Employee Benefits 11-XXX-XXX-2XX497,099563,250631,950
Total Support Services Expenditures 2,282,4692,432,0632,357,223
TOTAL GENERAL CURRENT EXPENSE 4,141,4354,280,8984,079,806
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60409000
Equipment 12-XXX-XXX-73X34,02900
Facilities Acquisition and Construction Services 12-000-4XX-XXX0015,418
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100162,000
TOTAL CAPITAL EXPENDITURES 34,029900177,418
OPERATING BUDGET GRAND TOTAL 4,175,4644,281,7984,257,224
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,5722,6390
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX73,071132,70360,000
Other Special Projects 20-XXX-XXX-XXX43,19746,7620
Total Federal Projects 116,268179,46560,000
TOTAL GRANTS AND ENTITLEMENTS 117,840182,10460,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX437,458436,065418,823
TOTAL REPAYMENT OF DEBT 437,458436,065418,823
Total Expenditures 4,730,7624,899,9674,736,047
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,730,7624,899,9674,736,047

 

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 Budget260,987251,609251,609246,609
  Repayment of Debt1115,8330
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve99,028121,045174,94512,945
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve025,00025,10225,352
  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 Cost11,34811,97112,88613,50913,352
Total Classroom Instruction6,9227,3367,6527,8547,890
Classroom-Salaries and Benefits6,6106,8667,2697,4227,485
Classroom-General Supplies and Textbooks236399304332292
Classroom-Purchased Services and Other767179100114
Total Support Services1,6371,6481,8401,9341,787
Support Services-Salaries and Benefits1,3961,2281,4241,4721,467
Total Administrative Costs1,4851,6491,7991,9991,875
Administration-Salaries and Benefits1,0911,3841,5061,5551,601
Legal Costs00153315
Total Operations and Maintenance of Plant1,1961,2301,4701,5931,655
Operations & Maintenance of Plant-Salary & Ben.525551632653731
Total Food Services Costs00000
Total Extracurricular Costs108108124128129
Total Equipment Costs13115000
Employee Benefits as a % of Salaries26.919.921.721.926

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
  • Lafayette and Frankford share a curriculum coordinator.
  • Lafayette contracts with Sussex Tech via a joint transportation agreement
  • which supplies the bulk of Lafayette's transportation needs.
  • Lafayette is a member of the Rockaway TownshipBOE/Central Morris Co-Op
  • which goes out to bid for bulk oil purchases.
  • Lafayette is a member of the Alliance for Competitive Telecommunications
  • for local and long distance needs.
  • Lafayette belongs to the Ed-Data NJ Co-Op pricing system (Glenrock BOE
  • lead agency) for competitive bidding of general, paper, art and office
  • supplies.
  • Lafayette is a member of the School Alliance Insurance Fund for our
  • property, liability and workers compensation insurance.
  • Lafayette is part of the Sussex Rural Cooperative for electricity which
  • has one of the lowest rates for electric in the state.
  • Lafayette works cooperatively with our Township and they continue to
  • provide us with garbage pick-up and snow removal at no cost.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,578,435 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)473,162,907 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7563 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,981,425 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)473,162,907 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8414 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,578,435 (G)
Estimated Equalized Valuation (as of 10/01/2009)450,073,283 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7951 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,981,425 (J)
Estimated Equalized Valuation (as of 10/01/2009)450,073,283 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8846 (L)

 

Administrative Salaries
Employee Name: Anne Hessler 
Job TitleBusiness Administrator 
Base Annual Salary98,420 
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 Days251 
  Contracted Number of Annual Vacation Days 25 
  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 Days 
Benefits: 
Allowances1,834 
Bonuses
Stipends1,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,316 
  Retirement Plans
Contractual Post-Employment Benefits Amount7,500 
  Description of: 
   Buyback of Sick Days at the End of Contractsame as teacher's contract 
   Buyback of Vacation Days at the End of Contract 
   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: Keith Neuhs 
Job TitleSuperintendent Principal 
Base Annual Salary113,300 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2008 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days251 
  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 Days 
Benefits: 
Allowances4,912 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,997 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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