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User Friendly Budgets
2009

HUNTERDON - LEBANON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time697374
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Pupils on Roll - Special Full-Time11811
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Pupils Sent to Other Districts-Reg Prog262620
Pupils Sent to Other Dists-Spec Ed Prog587

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 57,352 54,297 65,412
Revenues from Local Sources:
Local Tax Levy 10-1210 2,034,312 2,115,684 2,115,684
Unrestricted Miscellaneous Revenues 10-1XXX 7,097 11,192 4,000
SUBTOTAL  2,041,409 2,126,876 2,119,684
Revenues from State Sources:
Transportation Aid 10-3120 5,824 0 0
Special Education Aid 10-3130 71,441 0 0
Bilingual Education 10-3140 4,636 0 0
Stabilization Aid 10-3171 48,570 0 0
Extraordinary Aid 10-3131 1,472 0 0
Consolidated Aid 10-3195 11,191 0 0
Additional Formula Aid 10-3196 8,627 0 0
Other State Aids 10-3XXX 1,192 0 0
Categorical Special Education Aid 10-3132 0 57,718 61,001
Categorical Security Aid 10-3177 0 7,658 8,131
Adjustment Aid 10-3178 0 80,735 74,291
Categorical Transportation Aid 10-3121 0 7,183 9,871
SUBTOTAL  152,953 153,294 153,294
Adjustment for Prior Year Encumbrances  0 43,653 0
Actual Revenues (Over)/Under Expenditures  93,374 0 0
TOTAL OPERATING BUDGET  2,287,736 2,378,120 2,338,390
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 3,685 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,918 18,746 15,934
TOTAL REVENUES FROM STATE SOURCES  1,918 18,746 15,934
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 31,345 31,966 27,171
Other 20-4XXX 24,218 43,656 4,465
TOTAL REVENUES FROM FEDERAL SOURCES  55,563 75,622 31,636
TOTAL GRANTS AND ENTITLEMENTS  57,481 98,053 47,570
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 220,792 209,592 198,392
TOTAL REVENUES FROM LOCAL SOURCES  220,792 209,592 198,392
TOTAL LOCAL REPAYMENT OF DEBT  220,792 209,592 198,392
TOTAL REPAYMENT OF DEBT  220,792 209,592 198,392
TOTAL REVENUES/SOURCES  2,566,009 2,685,765 2,584,352

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX647,875674,209648,622
Special Education 11-2XX-100-XXX59,55885,44287,771
Basic Skills/Remedial 11-230-100-XXX71,19672,94475,657
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7003,5003,650
School Sponsored Athletics 11-402-100-XXX00600
Support Services:
Tuition 11-000-100-XXX318,182394,719375,921
Health Services 11-000-213-XXX51,40857,58959,748
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21732,98748,45059,300
Child Study Teams 11-000-219-XXX91,295106,515103,663
Improvement of Instructional Services 11-000-221-XXX46,68265,51967,072
Educational Media Services - School Library 11-000-222-XXX94,45996,718100,203
Instructional Staff Training Services 11-000-223-XXX2,0987,2186,085
General Administration 11-000-230-XXX47,54356,94749,388
School Administration 11-000-240-XXX35,82137,49239,011
Central Svcs & Admin Info Technology 11-000-25X-XXX41,61541,23538,540
Operation and Maintenance of Plant Services 11-000-26X-XXX148,537192,016197,670
Student Transportation Services 11-000-270-XXX66,91065,85265,810
Deposit to Current Expense Emergency Reserve 10-607150,00000
Personal Services - Employee Benefits 11-XXX-XXX-2XX261,647337,505339,679
Total Support Services Expenditures 1,239,1841,507,7751,502,090
TOTAL GENERAL CURRENT EXPENSE 2,168,5132,343,8702,318,390
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X19,47329,00020,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX99,7505,2500
TOTAL CAPITAL EXPENDITURES 119,22334,25020,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 2,287,7362,378,1202,338,390
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX03,6850
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX760915777
Nonpublic Handicapped Services 20-XXX-XXX-XXX015,95613,563
Nonpublic Nursing Services 20-XXX-XXX-XXX1,1581,2351,050
Nonpublic Technology Initiative 20-XXX-XXX-XXX0640544
Total State Projects 1,91818,74615,934
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX31,34531,96627,171
Other Special Projects 20-XXX-XXX-XXX24,21843,6564,465
Total Federal Projects 55,56375,62231,636
TOTAL GRANTS AND ENTITLEMENTS 57,48198,05347,570
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX220,792209,592198,392
TOTAL REPAYMENT OF DEBT 220,792209,592198,392
Total Expenditures 2,566,0092,685,7652,584,352

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget172,762306,961301,163250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve57,35214,24914,2490
      Tuition Reserve0000
      Current Expense Emergency Reserve0150,000150,000150,000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost20,02219,92022,22823,25122,078
Total Classroom Instruction11,03911,64112,64712,69911,868
Classroom-Salaries and Benefits10,4599,95111,32310,88410,716
Classroom-General Supplies and Textbooks4281,6111,1621,6481,005
Classroom-Purchased Services and Other15279163167147
Total Support Services4,2094,6575,3895,9935,893
Support Services-Salaries and Benefits2,9773,5593,8774,4014,536
Total Administrative Costs2,2221,6471,6291,8981,706
Administration-Salaries and Benefits948568588817805
Total Operations and Maintenance of Plant2,5301,9642,5192,6172,560
Operations & Maintenance of Plant-Salary & Ben.523710833882841
Total Food Services Costs00000
Total Extracurricular Costs2211434451
Total Equipment Costs0238349358235
Employee Benefits as a % of Salaries31.127.533.532.530.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 inter-local agreement Lebanon Borough shares business function
  • s, child service functions and transportation with Clinton Township. The
  • district also uses the services of the Hunterdon County Educational Serv
  • ices Commission, purchasing co-op, transportation and purchased education
  • al services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,115,684 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)331,061,266 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6391 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,314,076 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)331,061,266 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6990 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,115,684 (G)
Estimated Equalized Valuation (as of 10/01/2008)326,220,707 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6485 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,314,076 (J)
Estimated Equalized Valuation (as of 10/01/2008)326,220,707 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7094 (L)