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User Friendly Budgets
2008

SUSSEX - LAFAYETTE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time276265261
spacing
Pupils on Roll - Special Full-Time374543
Private School Placements211
spacing
Pupils Sent to Other Dists-Spec Ed Prog112
Pupils Received102

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 32,903 34,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 25,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,246,725 3,340,675 3,474,302
Tuition 10-1300 14,319 0 14,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,399 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 20,961 10,000 10,653
SUBTOTAL  3,283,404 3,352,675 3,500,955
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 276,708 276,708 0
Transportation Aid 10-3120 119,145 119,145 0
Special Education Aid 10-3130 205,455 205,455 0
Bilingual Education 10-3140 1,168 1,168 0
Stabilization Aid 10-3171 15,331 15,331 0
Extraordinary Aid 10-3131 5,094 0 0
Consolidated Aid 10-3195 41,974 41,974 0
Additional Formula Aid 10-3196 15,967 36,239 0
Other State Aids 10-3XXX 673 0 0
Categorical Special Education Aid 10-3132 0 0 136,837
Equalization Aid 10-3176 0 0 61,499
Categorical Security Aid 10-3177 0 0 18,870
Adjustment Aid 10-3178 0 0 402,737
Categorical Transportation Aid 10-3121 0 0 94,856
SUBTOTAL  681,515 696,020 714,799
Adjustment for Prior Year Encumbrances  0 1,730 0
Actual Revenues (Over)/Under Expenditures  -79,104 0 0
TOTAL OPERATING BUDGET  3,885,815 4,108,328 4,249,754
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,333 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 8,893 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 71,911 71,959 62,000
Other 20-4XXX 42,941 43,802 6,800
TOTAL REVENUES FROM FEDERAL SOURCES  123,745 115,761 68,800
TOTAL GRANTS AND ENTITLEMENTS  125,078 115,761 68,800
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 130,000 71,199 0
Revenues from Local Sources:
Local Tax Levy 40-1210 290,920 367,186 437,458
TOTAL REVENUES FROM LOCAL SOURCES  290,920 367,186 437,458
Revenues from State Sources:
Debt Service Aid Type II 40-3160 16,573 0 0
TOTAL LOCAL REPAYMENT OF DEBT  437,493 438,385 437,458
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  437,494 438,385 437,458
TOTAL REVENUES/SOURCES  4,448,387 4,662,474 4,756,012

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,396,2381,464,9801,556,624
Special Education 11-2XX-100-XXX196,373218,073241,038
Basic Skills/Remedial 11-230-100-XXX22,15822,15822,158
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX11,11611,50012,000
School Sponsored Athletics 11-402-100-XXX12,49316,13016,700
Other Instructional Programs 11-4XX-100-XXX8,7378,2008,500
Support Services:
Tuition 11-000-100-XXX141,628126,800164,172
Health Services 11-000-213-XXX49,03955,53159,722
Students - Related & Extraordinary 11-000-216,217102,431108,221116,328
Guidance 11-000-218-XXX45,22247,60047,780
Child Study Teams 11-000-219-XXX116,325115,300119,450
Improvement of Instructional Services 11-000-221-XXX11,49712,50013,307
Educational Media Services - School Library 11-000-222-XXX48,90253,02054,765
Instructional Staff Training Services 11-000-223-XXX7,0218,2758,275
General Administration 11-000-230-XXX111,615136,740125,590
School Administration 11-000-240-XXX171,337185,600178,280
Central Svcs & Admin Info Technology 11-000-25X-XXX105,331123,985127,756
Operation and Maintenance of Plant Services 11-000-26X-XXX360,180363,115390,265
Student Transportation Services 11-000-270-XXX315,533332,100383,100
Personal Services - Employee Benefits 11-XXX-XXX-2XX634,139671,500601,944
Total Support Services Expenditures 2,220,2002,340,2872,390,734
TOTAL GENERAL CURRENT EXPENSE 3,867,3154,081,3284,247,754
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604025,0000
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X18,50000
TOTAL CAPITAL EXPENDITURES 18,50027,0002,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,885,8154,108,3284,249,754
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,33300
Federal Projects:
Title I 20-XXX-XXX-XXX8,89300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX71,91171,95962,000
Other Special Projects 20-XXX-XXX-XXX42,94143,8026,800
Total Federal Projects 123,745115,76168,800
TOTAL GRANTS AND ENTITLEMENTS 125,078115,76168,800
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX437,494438,385437,458
TOTAL REPAYMENT OF DEBT 437,494438,385437,458
Total Expenditures 4,448,3874,662,4744,756,012

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget138,267226,748178,748144,748
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve36,30856,70783,70785,707
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve11,5482,90300
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,40210,79811,88311,68512,173
Total Classroom Instruction6,4076,4717,1566,9767,339
Classroom-Salaries and Benefits6,0646,1746,8336,6547,009
Classroom-General Supplies and Textbooks282223250251256
Classroom-Purchased Services and Other6174737274
Total Support Services1,2581,4661,5901,5751,632
Support Services-Salaries and Benefits1,1001,2151,3251,2991,331
Total Administrative Costs1,4411,5091,6921,7181,683
Administration-Salaries and Benefits1,2351,2961,4101,2781,395
Total Operations and Maintenance of Plant1,2001,2571,3291,3021,402
Operations & Maintenance of Plant-Salary & Ben.504540615602627
Total Food Services Costs00000
Total Extracurricular Costs9494115112115
Total Equipment Costs3859000
Employee Benefits as a % of Salaries29.927.52827.823.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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 Township BOE/Central Morris
  • Co-Op which goes out to bid for bulk oil purchases.
  • Lafayette is a member of Alliance for Competitive Telecommunications for
  • local and long distance needs.
  • Lafayette belongs to Ed-Data NJ Co-Op pricing system (Glenrock BOE lead
  • agency) for competitive bidding of general, paper, art & office supplies.
  • Lafayette is a member of the Sussex County Regional Cooperative for the
  • competitive contracting of special education transportation.
  • Lafayette is a member of SCESC for coordinated calling of substitutes.
  • Lafayette is a member of the School Alliance Insurance Fund for our
  • property, liability and workers compensation insurance.
  • The Township of Lafayette provides the district with garbage pick-up and
  • snow removal on a no charge basis.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,474,302 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)470,468,740 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7385 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,911,760 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)470,468,740 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8315 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,474,302 (G)
Estimated Equalized Valuation (as of 10/01/2007)475,390,307 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7308 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,911,760 (J)
Estimated Equalized Valuation (as of 10/01/2007)475,390,307 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8229 (L)