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User Friendly Budgets
2012-13

HUNTERDON - LEBANON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time688393
spacing
Pupils on Roll - Special Full-Time767
spacing
Pupils Sent to Other Districts-Reg Prog232323
Pupils Sent to Other Dists-Spec Ed Prog8710
Pupils Received014

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 252,858 103,757
Revenues from Local Sources:
Local Tax Levy 10-1210 2,190,311 2,224,117 2,268,599
Tuition 10-1300 0 18,000 8,000
Interest Earned on Current Expense Emergency Res 10-1XXX 185 1,610 0
Interest Earned on Capital Reserve Funds 10-1XXX 21 310 0
Unrestricted Miscellaneous Revenues 10-1XXX 6,139 4,000 4,000
SUBTOTAL  2,196,656 2,248,037 2,280,599
Revenues from State Sources:
School Choice Aid 10-3116 0 0 38,362
Other State Aids 10-3XXX 348 0 0
Categorical Special Education Aid 10-3132 36,515 59,899 64,973
Categorical Security Aid 10-3177 0 0 7,929
Categorical Transportation Aid 10-3121 0 0 12,469
SUBTOTAL  36,863 59,899 123,733
Revenues from Federal Sources:
SUBTOTAL  0 5,239 0
Adjustment for Prior Year Encumbrances  0 5,360 0
Actual Revenues (Over)/Under Expenditures  31,952 0 0
TOTAL OPERATING BUDGET  2,265,471 2,571,393 2,508,089
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 590 9,333 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 943 1,780 1,514
TOTAL REVENUES FROM STATE SOURCES  943 1,780 1,514
Revenues from Federal Sources:
Title II 20-4451-4455 2,417 4,641 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 32,609 31,845 27,069
Other 20-4XXX 24,174 28,454 0
TOTAL REVENUES FROM FEDERAL SOURCES  59,200 64,940 27,069
TOTAL GRANTS AND ENTITLEMENTS  60,733 76,053 28,583
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 187,192 106,296 0
TOTAL REVENUES FROM LOCAL SOURCES  187,192 106,296 0
TOTAL LOCAL REPAYMENT OF DEBT  187,192 106,296 0
TOTAL REPAYMENT OF DEBT  187,192 106,296 0
TOTAL REVENUES/SOURCES  2,513,396 2,753,742 2,536,672
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,513,396 2,753,742 2,536,672

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX540,854644,439661,812
Special Education 11-2XX-100-XXX131,031141,20272,496
Basic Skills/Remedial 11-230-100-XXX26,50229,08132,270
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,0955,6803,970
School Sponsored Athletics 11-402-100-XXX647620620
Support Services:
Tuition 11-000-100-XXX504,091482,676493,100
Health Services 11-000-213-XXX68,69873,31574,720
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21746,060123,21488,039
Guidance 11-000-218-XXX01,6001,600
Child Study Teams 11-000-219-XXX107,712109,066110,030
Improvement of Instructional Services 11-000-221-XXX17,13828,53736,645
Educational Media Services - School Library 11-000-222-XXX140,121152,425163,804
Instructional Staff Training Services 11-000-223-XXX9904,83814,188
General Administration 11-000-230-XXX48,10890,64780,278
School Administration 11-000-240-XXX45,02442,85530,045
Central Svcs & Admin Info Technology 11-000-25X-XXX47,50751,69451,694
Operation and Maintenance of Plant Services 11-000-26X-XXX150,362184,547187,105
Student Transportation Services 11-000-270-XXX43,92755,29756,286
Interest Earned on Current Expense Emergency Res 10-6071851,6100
Personal Services - Employee Benefits 11-XXX-XXX-2XX298,398342,490346,387
Total Support Services Expenditures 1,518,1361,743,2011,733,921
TOTAL GENERAL CURRENT EXPENSE 2,220,4502,565,8332,505,089
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60445,00000
Interest Earned on Capital Reserve 10-604213100
Equipment 12-XXX-XXX-73X003,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX05,2500
TOTAL CAPITAL EXPENDITURES 45,0215,5603,000
OPERATING BUDGET GRAND TOTAL 2,265,4712,571,3932,508,089
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5909,3330
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX0733624
Nonpublic Nursing Services 20-XXX-XXX-XXX9431,047890
Total State Projects 9431,7801,514
Federal Projects:
Title II 20-XXX-XXX-XXX2,4174,6410
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX32,60931,84527,069
Other Special Projects 20-XXX-XXX-XXX24,17428,4540
Total Federal Projects 59,20064,94027,069
TOTAL GRANTS AND ENTITLEMENTS 60,73376,05328,583
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX187,192106,2960
TOTAL REPAYMENT OF DEBT 187,192106,2960
Total Expenditures 2,513,3962,753,7422,536,672
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,513,3962,753,7422,536,672

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget365,269503,118250,348150,484
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve37,00182,02282,33282,332
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve169,8263,9813,8930
      Tuition Reserve0000
      Current Expense Emergency Reserve232,788232,973234,583234,583
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost20,02522,29423,46522,76719,557
Total Classroom Instruction11,13311,71912,75511,4389,694
Classroom-Salaries and Benefits10,34911,33111,39410,3698,962
Classroom-General Supplies and Textbooks669260913714446
Classroom-Purchased Services and Other115127448355287
Total Support Services4,9396,1936,4536,6825,919
Support Services-Salaries and Benefits3,6464,7144,7085,0064,381
Total Administrative Costs1,9772,0521,7682,2441,778
Administration-Salaries and Benefits961991868849911
Legal Costs0782051250
Total Operations and Maintenance of Plant1,9482,2812,4152,3312,119
Operations & Maintenance of Plant-Salary & Ben.8181,001910924834
Board Contribution to Food Services00000
Total Extracurricular Costs4052747247
Total Equipment Costs24035030
Employee Benefits as a % of Salaries26.928.228.928.929.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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
  • Through an interlocal agreement, Lebanon Borough shares Business Office
  • services , Child Study Team services amnd transportation with the Clinton
  • Township schools. The district also uses the services of the Hunterdon
  • County Services Commission for transportation and participation in its
  • purchasing cooperative. The district works with the borough in a number
  • of ways including but not limited to the hosting of the borough's summer
  • recreation program in the school.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,268,599 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)278,021,846 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8160 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,268,599 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)278,021,846 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8160 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,268,599 (G)
Estimated Equalized Valuation (as of 10/01/2011)290,853,752 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7800 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,268,599 (J)
Estimated Equalized Valuation (as of 10/01/2011)290,853,752 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7800 (L)

 

Administrative Salaries
Employee Name: Dominic Costanzo 
Job TitleSuperintendent 
Base Annual Salary130,183 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/12/2009 
  Ending Date of Contract11/11/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,518 
  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 BenefitsUNUSED VACATION TIME SICK PAY REIMBURSEMENT 
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