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User Friendly Budgets
2012-13

HUNTERDON - LEBANON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time666616593
spacing
Pupils on Roll - Special Full-Time98130131
Private School Placements201
spacing
Pupils Sent to Other Dists-Spec Ed Prog011
Pupils Received192018

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 639,214 1,099,981
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 96,000 0
Transfers from Other Funds 10-5200 9,017 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,606,595 10,356,595 10,037,176
Tuition 10-1300 49,300 20,400 32,400
Interest Earned on Capital Reserve Funds 10-1XXX 2,620 1,500 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 36,553 5,000 6,000
SUBTOTAL  10,695,068 10,383,495 10,077,576
Revenues from State Sources:
Extraordinary Aid 10-3131 295,263 0 0
Other State Aids 10-3XXX 6,852 0 0
Categorical Special Education Aid 10-3132 407,944 407,944 427,434
Equalization Aid 10-3176 1,003,621 1,003,621 1,076,922
Categorical Security Aid 10-3177 54,607 54,607 53,749
Adjustment Aid 10-3178 0 21,696 126,718
Categorical Transportation Aid 10-3121 221,590 336,597 339,701
SUBTOTAL  1,989,877 1,824,465 2,024,524
Revenues from Federal Sources:
SUBTOTAL  0 81,020 0
Adjustment for Prior Year Encumbrances  0 178,035 0
Actual Revenues (Over)/Under Expenditures  -490,365 0 0
TOTAL OPERATING BUDGET  12,203,597 13,202,229 13,202,081
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,785 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 8,711 12,184 10,356
Title II 20-4451-4455 16,485 15,312 13,015
I.D.E.A. Part B (Handicapped) 20-4420-4429 157,644 158,499 134,724
Other 20-4XXX 88,720 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  271,560 185,995 158,095
TOTAL GRANTS AND ENTITLEMENTS  302,345 185,995 158,095
TOTAL REVENUES/SOURCES  12,505,942 13,388,224 13,360,176
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,505,942 13,388,224 13,360,176

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,600,8143,954,3263,908,010
Special Education 11-2XX-100-XXX1,239,0951,390,9701,353,065
Basic Skills/Remedial 11-230-100-XXX106,77496,31568,923
Bilingual Education 11-240-100-XXX1502,2001,550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX58,17471,38269,382
Support Services:
Tuition 11-000-100-XXX109,139108,024143,083
Health Services 11-000-213-XXX133,837138,207141,231
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217452,733522,072484,940
Guidance 11-000-218-XXX118,615118,596121,891
Child Study Teams 11-000-219-XXX351,482337,733353,793
Improvement of Instructional Services 11-000-221-XXX107,70093,67093,820
Educational Media Services - School Library 11-000-222-XXX172,496173,943171,594
Instructional Staff Training Services 11-000-223-XXX7,03415,39762,350
General Administration 11-000-230-XXX309,418333,434295,097
School Administration 11-000-240-XXX424,033454,499457,818
Central Svcs & Admin Info Technology 11-000-25X-XXX248,299228,845238,377
Deposit to Maintenance Reserve 10-606265,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX865,744982,952929,441
Student Transportation Services 11-000-270-XXX670,448706,182705,730
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,783,7593,199,7713,032,362
Total Support Services Expenditures 6,754,7377,413,3257,231,527
TOTAL GENERAL CURRENT EXPENSE 12,024,74412,928,51812,632,457
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604144,01700
Interest Earned on Capital Reserve 10-6042,6201,5002,000
Equipment 12-XXX-XXX-73X012,83222,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,855259,379545,124
TOTAL CAPITAL EXPENDITURES 166,492273,711569,624
Transfer of Funds to Charter Schools 10-000-100-56X12,36100
OPERATING BUDGET GRAND TOTAL 12,203,59713,202,22913,202,081
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,78500
Federal Projects:
Title I 20-XXX-XXX-XXX8,71112,18410,356
Title II 20-XXX-XXX-XXX16,48515,31213,015
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX157,644158,499134,724
Other Special Projects 20-XXX-XXX-XXX88,72000
Total Federal Projects 271,560185,995158,095
TOTAL GRANTS AND ENTITLEMENTS 302,345185,995158,095
Total Expenditures 12,505,94213,388,22413,360,176
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,505,94213,388,22413,360,176

 

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 Budget579,335552,116260,484260,484
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve466,622613,259947,093949,093
      Adult Education Programs0000
      Maintenance Reserve277,211542,211542,211542,211
      Legal Reserve1,337,3331,739,1951,099,9810
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost14,65814,07016,27116,23916,276
Total Classroom Instruction9,0678,85410,22210,21010,180
Classroom-Salaries and Benefits8,7688,6239,7929,7419,658
Classroom-General Supplies and Textbooks243179243281312
Classroom-Purchased Services and Other5652188188211
Total Support Services2,5072,4552,5662,5292,635
Support Services-Salaries and Benefits2,2702,1982,2212,1822,266
Total Administrative Costs1,6231,6201,7681,8121,812
Administration-Salaries and Benefits1,3201,3361,5131,5021,519
Legal Costs0192850
Total Operations and Maintenance of Plant1,5111,4131,5841,5581,518
Operations & Maintenance of Plant-Salary & Ben.819806810804804
Board Contribution to Food Services00000
Total Extracurricular Costs8176131130130
Total Equipment Costs0001731
Employee Benefits as a % of Salaries35.73943.442.741.2

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
  • 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 education rate for technology
  • ESC cooperative purchase 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, partnership in a school insurance consortium
  • 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,
  • before and after school child care, adult sports and meetings of many
  • community groups.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,037,176 (A)
Estimated Net Taxable Valuation (as of 02/21/2012)745,212,424 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3469 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,037,176 (D)
Estimated Net Taxable Valuation (as of 02/21/2012)745,212,424 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3469 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,037,176 (G)
Estimated Equalized Valuation (as of 02/21/2012)932,914,902 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0759 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,037,176 (J)
Estimated Equalized Valuation (as of 02/21/2012)932,914,902 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0759 (L)

 

Administrative Salaries
Employee Name: Judith Burd 
Job TitleSuperintendent 
Base Annual Salary153,405 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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 DaysBusiness Day 
Benefits: 
Allowances8,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount39,101 
  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 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 Salary111,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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 DaysBusiness Day 
Benefits: 
Allowances3,375 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,877 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax 20 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