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User Friendly Budgets
2009

SUSSEX - LAFAYETTE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time265241243
spacing
Pupils on Roll - Special Full-Time455445
Private School Placements110
spacing
Pupils Sent to Other Dists-Spec Ed Prog132
Pupils Received050

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 34,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,340,675 3,474,302 3,520,000
Tuition 10-1300 13,613 14,000 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,321 2,000 900
Unrestricted Miscellaneous Revenues 10-1XXX 24,509 10,653 11,072
SUBTOTAL  3,381,118 3,500,955 3,531,972
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 276,708 0 0
Transportation Aid 10-3120 119,145 0 0
Special Education Aid 10-3130 205,455 0 0
Bilingual Education 10-3140 1,168 0 0
Stabilization Aid 10-3171 15,331 0 0
Extraordinary Aid 10-3131 5,688 0 0
Consolidated Aid 10-3195 41,974 0 0
Additional Formula Aid 10-3196 36,239 0 0
Other State Aids 10-3XXX 1,219 0 0
Categorical Special Education Aid 10-3132 0 136,837 134,633
Equalization Aid 10-3176 0 61,499 0
Categorical Security Aid 10-3177 0 18,870 18,011
Adjustment Aid 10-3178 0 402,737 448,396
Categorical Transportation Aid 10-3121 0 94,856 113,759
SUBTOTAL  702,927 714,799 714,799
Actual Revenues (Over)/Under Expenditures  -71,928 0 0
TOTAL OPERATING BUDGET  4,012,117 4,249,754 4,246,771
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 1,087 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 71,959 73,071 62,500
Other 20-4XXX 41,319 43,754 7,000
TOTAL REVENUES FROM FEDERAL SOURCES  113,278 116,825 69,500
TOTAL GRANTS AND ENTITLEMENTS  113,778 117,912 69,500
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 367,186 437,458 436,065
Miscellaneous 40-1XXX 71,199 0 0
TOTAL REVENUES FROM LOCAL SOURCES  438,385 437,458 436,065
TOTAL LOCAL REPAYMENT OF DEBT  438,385 437,458 436,065
TOTAL REPAYMENT OF DEBT  438,385 437,458 436,065
TOTAL REVENUES/SOURCES  4,564,280 4,805,124 4,752,336

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,478,5991,497,1241,550,600
Special Education 11-2XX-100-XXX224,805241,038243,250
Basic Skills/Remedial 11-230-100-XXX22,10522,15822,158
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX13,31712,00012,450
School Sponsored Athletics 11-402-100-XXX14,32516,70017,200
Other Instructional Programs 11-4XX-100-XXX8,3478,5008,825
Summer School 11-422-XXX-XXX005,250
Support Services:
Tuition 11-000-100-XXX110,380237,736171,555
Health Services 11-000-213-XXX56,36160,42259,950
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217128,352153,328165,150
Guidance 11-000-218-XXX45,50047,78049,550
Child Study Teams 11-000-219-XXX120,325109,450103,770
Improvement of Instructional Services 11-000-221-XXX11,76213,30713,500
Educational Media Services - School Library 11-000-222-XXX52,01654,76556,500
Instructional Staff Training Services 11-000-223-XXX6,8828,2758,275
General Administration 11-000-230-XXX102,382137,590126,640
School Administration 11-000-240-XXX182,167186,280182,060
Central Svcs & Admin Info Technology 11-000-25X-XXX109,091131,010132,000
Operation and Maintenance of Plant Services 11-000-26X-XXX340,692390,265390,815
Student Transportation Services 11-000-270-XXX333,744370,346363,123
Personal Services - Employee Benefits 11-XXX-XXX-2XX646,880542,652563,250
Total Support Services Expenditures 2,246,5342,443,2062,386,138
TOTAL GENERAL CURRENT EXPENSE 4,008,0324,240,7264,245,871
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,000900
Equipment 12-XXX-XXX-73X4,0857,0280
TOTAL CAPITAL EXPENDITURES 4,0859,028900
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 4,012,1174,249,7544,246,771
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5001,0870
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX71,95973,07162,500
Other Special Projects 20-XXX-XXX-XXX41,31943,7547,000
Total Federal Projects 113,278116,82569,500
TOTAL GRANTS AND ENTITLEMENTS 113,778117,91269,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX438,385437,458436,065
TOTAL REPAYMENT OF DEBT 438,385437,458436,065
Total Expenditures 4,564,2804,805,1244,752,336

 

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 Budget226,748260,988242,988242,988
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve56,70799,028101,028101,928
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,903000
      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 Cost10,79811,34812,17312,31412,886
Total Classroom Instruction6,4716,9227,3397,2057,652
Classroom-Salaries and Benefits6,1746,6107,0096,8657,269
Classroom-General Supplies and Textbooks223236256263304
Classroom-Purchased Services and Other7476747679
Total Support Services1,4661,6371,6321,7571,840
Support Services-Salaries and Benefits1,2151,3961,3311,3691,424
Total Administrative Costs1,5091,4851,6841,7991,799
Administration-Salaries and Benefits1,2961,0911,3951,4611,506
Total Operations and Maintenance of Plant1,2571,1961,4021,4351,470
Operations & Maintenance of Plant-Salary & Ben.540525627636632
Total Food Services Costs00000
Total Extracurricular Costs94108115117124
Total Equipment Costs59130240
Employee Benefits as a % of Salaries27.526.923.321.421.7

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
  • 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 Tonwhsip 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-Dat NJ Co-Op pricing system (Glenrock BOE lead
  • agency) for competitive biddin gof gneral, 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 provices the district with garbage pick-up and
  • snow removal on a no charge basis.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,520,000 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)474,417,983 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7420 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,956,065 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)474,417,983 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8339 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,520,000 (G)
Estimated Equalized Valuation (as of 10/01/2008)484,735,174 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7262 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,956,065 (J)
Estimated Equalized Valuation (as of 10/01/2008)484,735,174 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8161 (L)