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User Friendly Budgets
2010

PASSAIC - LAKELAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time9931,0241,029
Pupils on Roll Regular Shared-Time0024
spacing
Pupils on Roll - Special Full-Time124123158
Pupils on Roll - Special Shared-Time21120
Private School Placements241113
spacing
Pupils Sent to Other Districts-Reg Prog820
Pupils Sent to Other Dists-Spec Ed Prog473
Pupils Received766

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 558,510 240,933
Withdrawal from Cap Res-for Local Share 10-307 0 311,028 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,316,300 15,882,862 16,418,176
Tuition 10-1300 533,188 246,717 366,974
Interest Earned on Maintenance Reserve 10-1XXX 0 2,000 2,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 69,256 62,000 60,000
SUBTOTAL  15,918,744 16,193,579 16,849,150
Revenues from State Sources:
Extraordinary Aid 10-3131 195,813 63,850 0
Categorical Special Education Aid 10-3132 656,040 648,598 56,608
Equalization Aid 10-3176 4,081,975 3,311,360 4,056,879
Categorical Security Aid 10-3177 95,137 97,313 0
Categorical Transportation Aid 10-3121 352,479 454,412 0
SUBTOTAL  5,381,444 4,575,533 4,113,487
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 3,486 0
Equalization Aid - ARRA ESF 16-4520 0 706,662 0
Equalization Aid - ARRA GSF 17-4521 0 27,356 0
SUBTOTAL  0 737,504 0
Adjustment for Prior Year Encumbrances  0 392,381 0
Actual Revenues (Over)/Under Expenditures  -1,073,875 0 0
TOTAL OPERATING BUDGET  20,226,313 22,768,535 21,203,570
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,799 0 0
TOTAL REVENUES FROM STATE SOURCES  1,799 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 19,850 31,618 31,618
I.D.E.A. Part B (Handicapped) 20-4420-4429 242,553 226,170 226,170
Other 20-4XXX 14,030 20,660 20,660
TOTAL REVENUES FROM FEDERAL SOURCES  276,433 278,448 278,448
TOTAL GRANTS AND ENTITLEMENTS  278,232 278,448 278,448
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 343,747 343,747
TOTAL REVENUES FROM LOCAL SOURCES  0 343,747 343,747
TOTAL LOCAL REPAYMENT OF DEBT  0 343,747 343,747
TOTAL REPAYMENT OF DEBT  0 343,747 343,747
TOTAL REVENUES/SOURCES  20,504,545 23,390,730 21,825,765
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,504,545 23,390,730 21,825,765

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,650,6747,403,3116,352,242
Special Education 11-2XX-100-XXX1,515,9171,035,1991,819,893
Basic Skills/Remedial 11-230-100-XXX26,61827,36628,410
Bilingual Education 11-240-100-XXX24,12824,74326,260
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,532221,765196,222
School Sponsored Athletics 11-402-100-XXX580,611693,556631,316
Summer School 11-422-XXX-XXX048,33551,000
Alternative Education Programs 11-423-XXX-XXX029,63030,222
Support Services:
Tuition 11-000-100-XXX1,596,2661,268,1221,284,863
Attendance and Social Work Services 11-000-211-XXX39,538137,700143,207
Health Services 11-000-213-XXX166,028173,560175,792
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21799,005451,920375,302
Guidance 11-000-218-XXX576,750616,308641,051
Child Study Teams 11-000-219-XXX337,559211,594229,307
Improvement of Instructional Services 11-000-221-XXX421,981873,450702,128
Educational Media Services - School Library 11-000-222-XXX257,998268,724274,043
Instructional Staff Training Services 11-000-223-XXX92,17028,95327,583
General Administration 11-000-230-XXX598,588634,306630,992
School Administration 11-000-240-XXX809,997578,855528,053
Central Svcs & Admin Info Technology 11-000-25X-XXX317,995477,521500,384
Interest Earned on Maintenance Reserve 10-60602,0002,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,740,9352,124,2441,900,787
Student Transportation Services 11-000-270-XXX1,152,8691,112,2531,041,074
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,081,3173,793,3243,509,058
Total Support Services Expenditures 11,288,99612,750,83411,963,624
TOTAL GENERAL CURRENT EXPENSE 20,222,47622,236,73921,101,189
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604002,000
Equipment 12-XXX-XXX-73X3,83780,7680
Facilities Acquisition and Construction Services 12-000-4XX-XXX0140,000100,381
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310311,0280
TOTAL CAPITAL EXPENDITURES 3,837531,796102,381
OPERATING BUDGET GRAND TOTAL 20,226,31322,768,53521,203,570
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,79900
Total State Projects 1,79900
Federal Projects:
Title I 20-XXX-XXX-XXX19,85031,61831,618
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX242,553226,170226,170
Other Special Projects 20-XXX-XXX-XXX14,03020,66020,660
Total Federal Projects 276,433278,448278,448
TOTAL GRANTS AND ENTITLEMENTS 278,232278,448278,448
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0343,747343,747
TOTAL REPAYMENT OF DEBT 0343,747343,747
Total Expenditures 20,504,54523,390,73021,825,765
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,504,54523,390,73021,825,765

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget462,740408,354408,354343,563
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,200,001888,973890,973
      Adult Education Programs0000
      Maintenance Reserve311,294269,294271,294273,294
      Legal Reserve905,108734,652176,1420
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost13,67415,03517,24817,22015,657
Total Classroom Instruction7,8528,6499,4459,3668,682
Classroom-Salaries and Benefits7,3718,2589,0368,8698,370
Classroom-General Supplies and Textbooks323271214303175
Classroom-Purchased Services and Other157120196194138
Total Support Services1,8912,0792,9232,9452,615
Support Services-Salaries and Benefits1,7661,9122,4912,5182,260
Total Administrative Costs1,6231,7501,7301,7171,599
Administration-Salaries and Benefits1,2721,3831,1831,1491,029
Legal Costs00464543
Total Operations and Maintenance of Plant1,4841,6311,9642,0261,734
Operations & Maintenance of Plant-Salary & Ben.687695842844711
Total Food Services Costs00000
Total Extracurricular Costs657736957946814
Total Equipment Costs41316700
Employee Benefits as a % of Salaries20.123.627.927.926.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 believes and participates in
  • shared service and interlocal agreements to achieve economies. Current
  • initiatives include:
  • A tri-district Special Services Suprvisor for the Wanaque, Ringwood and
  • Lakeland School Districts.
  • Transportation services where Lakeland and Ringwood share assets and
  • personnel to provide efficient to and from bussing activities as well as
  • interscholastic athletic and student activity.
  • Lakeland provides special education transportation services to a number
  • of North Jersey school districts.
  • Shared service scheduling of grounds keeping services with the Wanaque
  • borough for school and community fields.
  • Interlocal agreement with Wanaque Borough and Schools to create and
  • maintain athletic fields for all entities.
  • Lakeland shares the services of a Director of Autistic Educational
  • Programming with Pompton Lakes and Ringwood.
  • The Boroughs of Wanaque and Ringwood share responsiblity with Lakeland
  • for trash and recycling programs.
  • The Wanaque, Ringwood and Lakland Districts hold monthly meetings to
  • align and coordinate education services in all discipline areas.
  • The three districts are collaboratively writing a grant to secure
  • counseling professionals in the areas of school social worker,
  • psychologist and guidance counselors to meet the growing needs of
  • the PK-12 student population.
  • A Tri-District Shared Services Board Level Committee to initiate and
  • support new avenues of cost savings among all three districts.

 

Estimated Tax Rate Information
RINGWOOD
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,031,133 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,726,539,690 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5231 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,220,218 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,726,539,690 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5340 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,031,133 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,856,295,694 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4865 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,220,218 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,856,295,694 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4967 (L)
spacing
WANAQUE
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,387,043 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)577,156,626 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2799 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,541,705 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)577,156,626 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.3067 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,387,043 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,372,852,840 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5381 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,541,705 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,372,852,840 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5493 (L)

 

Administrative Salaries
Employee Name: Albert Guazzo 
Job TitleSuperintendent 
Base Annual Salary199,290 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: David Bochay 
Job TitleInformation Technology 
Base Annual Salary80,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Georgia Schillaci 
Job TitleAccountant 
Base Annual Salary86,924 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Michael Leary 
Job TitleBusiness Administrator 
Base Annual Salary126,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days251 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days12 
  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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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