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User Friendly Budgets
2009

PASSAIC - LAKELAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0239931,000
spacing
Pupils on Roll - Special Full-Time131124124
Pupils on Roll - Special Shared-Time292121
Private School Placements192418
spacing
Pupils Sent to Other Districts-Reg Prog4822
Pupils Sent to Other Dists-Spec Ed Prog1244
Pupils Received275
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 419,405 558,510
Withdrawal from Maint. Reserve 10-310 0 22,500 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,955,597 15,316,300 15,882,862
Tuition 10-1300 284,856 90,000 246,717
Interest Earned on Maintenance Reserve 10-1XXX 0 0 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 145,221 10,000 60,000
SUBTOTAL  15,385,674 15,416,300 16,191,579
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,299,622 0 0
Supplemental Core Curriculum Standards Aid 10-3112 324,030 0 0
Transportation Aid 10-3120 364,060 0 0
Special Education Aid 10-3130 735,750 0 0
Bilingual Education 10-3140 2,336 0 0
Stabilization Aid 10-3171 1,714,039 0 0
Extraordinary Aid 10-3131 63,850 195,813 63,850
Consolidated Aid 10-3195 118,278 0 0
Additional Formula Aid 10-3196 277,589 0 0
Other State Aids 10-3XXX 7,069 0 0
Categorical Special Education Aid 10-3132 0 656,040 648,598
Equalization Aid 10-3176 0 4,145,873 4,045,378
Categorical Security Aid 10-3177 0 95,137 97,313
Categorical Transportation Aid 10-3121 0 348,651 454,412
SUBTOTAL  4,906,623 5,441,514 5,309,551
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 3,486
SUBTOTAL  0 0 3,486
Adjustment for Prior Year Encumbrances  0 251,664 0
Actual Revenues (Over)/Under Expenditures  -615,992 0 0
TOTAL OPERATING BUDGET  19,676,305 21,551,383 22,063,126
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 495 0 0
TOTAL REVENUES FROM STATE SOURCES  495 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 25,525 22,620 31,618
I.D.E.A. Part B (Handicapped) 20-4420-4429 231,665 226,170 226,170
Vocational Education 20-4430 0 12,750 0
Other 20-4XXX 23,834 20,660 20,660
TOTAL REVENUES FROM FEDERAL SOURCES  281,024 282,200 278,448
TOTAL GRANTS AND ENTITLEMENTS  281,519 282,200 278,448
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 341,322 342,771 343,747
TOTAL REVENUES FROM LOCAL SOURCES  341,322 342,771 343,747
TOTAL LOCAL REPAYMENT OF DEBT  341,322 342,771 343,747
TOTAL REPAYMENT OF DEBT  341,322 342,771 343,747
TOTAL REVENUES/SOURCES  20,299,146 22,176,354 22,685,321

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,555,0426,641,6546,807,675
Special Education 11-2XX-100-XXX1,456,4331,569,5531,544,824
Basic Skills/Remedial 11-230-100-XXX24,37727,20827,241
Bilingual Education 11-240-100-XXX23,51224,12824,743
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX141,472219,960221,765
School Sponsored Athletics 11-402-100-XXX545,989555,360687,453
Summer School 11-422-XXX-XXX0043,000
Alternative Education Programs 11-423-XXX-XXX0029,630
Support Services:
Tuition 11-000-100-XXX1,672,0451,892,7681,268,122
Attendance and Social Work Services 11-000-211-XXX37,59442,975137,700
Health Services 11-000-213-XXX141,447166,104163,420
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217154,876231,994446,560
Guidance 11-000-218-XXX561,009599,422622,844
Child Study Teams 11-000-219-XXX374,267368,482238,199
Improvement of Instructional Services 11-000-221-XXX373,409494,749802,280
Educational Media Services - School Library 11-000-222-XXX223,266257,373260,009
Instructional Staff Training Services 11-000-223-XXX77,54696,56527,643
General Administration 11-000-230-XXX540,167676,678629,280
School Administration 11-000-240-XXX789,612862,224597,098
Central Svcs & Admin Info Technology 11-000-25X-XXX388,047470,503443,224
Interest Earned on Maintenance Reserve 10-606002,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,667,3111,985,5652,019,911
Student Transportation Services 11-000-270-XXX1,293,4681,248,6181,137,171
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,579,0483,049,5003,793,334
Total Support Services Expenditures 10,873,11212,443,52012,586,795
TOTAL GENERAL CURRENT EXPENSE 19,619,93721,481,38321,975,126
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X49,433018,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX6,93570,00070,000
TOTAL CAPITAL EXPENDITURES 56,36870,00088,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,676,30521,551,38322,063,126
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX49500
Total State Projects 49500
Federal Projects:
Title I 20-XXX-XXX-XXX25,52522,62031,618
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX231,665226,170226,170
Vocational Education 20-XXX-XXX-XXX012,7500
Other Special Projects 20-XXX-XXX-XXX23,83420,66020,660
Total Federal Projects 281,024282,200278,448
TOTAL GRANTS AND ENTITLEMENTS 281,519282,200278,448
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX341,322342,771343,747
TOTAL REPAYMENT OF DEBT 341,322342,771343,747
Total Expenditures 20,299,14622,176,35422,685,321

 

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 Budget470,633462,740389,933389,933
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11300,001300,001
      Adult Education Programs0000
      Maintenance Reserve0311,294288,794290,794
      Legal Reserve346,598905,108558,5100
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost14,52513,67415,57516,13417,248
Total Classroom Instruction7,8957,8529,4799,5739,445
Classroom-Salaries and Benefits7,5077,3719,1359,0479,036
Classroom-General Supplies and Textbooks305323274349214
Classroom-Purchased Services and Other8315770177196
Total Support Services2,0691,8911,8002,0072,923
Support Services-Salaries and Benefits1,8611,7661,5821,7532,491
Total Administrative Costs1,9121,6231,7561,7831,730
Administration-Salaries and Benefits1,3491,2721,2431,2341,183
Total Operations and Maintenance of Plant1,7991,4841,7991,9581,964
Operations & Maintenance of Plant-Salary & Ben.693687779826842
Total Food Services Costs00000
Total Extracurricular Costs692657654688957
Total Equipment Costs216410016
Employee Benefits as a % of Salaries20.920.121.822.527.9

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
  • The Lakeland Regional High School District belives in and participates in
  • the shared service and interlocal agreement concept in order to achieve
  • economy in scale. Current initatives include:
  • 1. A Tri-District Special Services Supervisor for the Wanaque, Ringwood
  • and Lakeland School Districts.
  • 2. Transportation services whereby Ringwood and Lakeland share assets
  • and personnel to provide effienct To and From busing activities along
  • with a low cost interlocal agreemtn for interscholastic athetic and
  • student activity busing.
  • 3. Through Interlocal Agreements and Jointures Lakeland continues to
  • provide Special Education busing services to a number of North Jersey
  • school districts.
  • 4. Shared service scheduling for grounds keeping services with the
  • Wanaque Borough for school and community fields.
  • 5. Shared service and Interlocal Agreements to crate and maintain new
  • athletic fields for use by the Wanaque and Lakeland School Districts and
  • the Wanaque Borough.
  • 6. Providing no cost senior citizen educational programs whereby both the
  • seniors and the students benefit from this interaction.
  • 7. The Pompton Lakes, Ringwood and Lakeland School Districts share the
  • services of a Director of Autistic Educational Programming as a public
  • school initiative for pre-school, elementary and high school students.
  • 8. The Lakeland Regional High School provides the facility for the
  • emergency distribution of medical services for the Northern Passaic
  • County region and serves as evacuation housing for the Wanaque and
  • Ringwood communities.
  • 9. The Boroughs of Wanaque and Ringwood and the Lakeland Regional High
  • School work under a shared service agreement for garbage and recycling
  • pick up.
  • 10. The Wanaque and Lakeland School Districts are currently working,
  • through shared services committees, to develop a K-12 curriculum in
  • Mathematics and Language Arts.
  • 11. A Tri-District Shared Services Board Level Committee to initiate and
  • support new avenues of cost saving services among and between districts.
  • I am sure that there are more, less obvious shared service activities
  • that are on going and the Lakeland Regional High School District is
  • always open to exploring new and aggressive opportunities in the area
  • of shared services.

 

Estimated Tax Rate Information
RINGWOOD
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,970,330 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)870,375,673 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0306 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,164,471 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)870,375,673 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0529 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,970,330 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,956,305,333 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4585 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,164,471 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,956,305,333 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4685 (L)
spacing
WANAQUE
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,912,532 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)577,020,732 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1980 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,062,138 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)577,020,732 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2239 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,912,532 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,397,873,715 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4945 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,062,138 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,397,873,715 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5052 (L)