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User Friendly Budgets
2011-2012

HUNTERDON - LEBANON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time682666644
spacing
Pupils on Roll - Special Full-Time9998100
Private School Placements222
spacing
Pupils Sent to Other Dists-Spec Ed Prog001
Pupils Received181912

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 698,119 639,214
Withdrawal from Cap Res-for Local Share 10-307 147,600 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,453,000 10,606,595 10,356,595
Tuition 10-1300 30,357 18,000 20,400
Interest Earned on Maintenance Reserve 10-1XXX 408 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 3,471 3,000 1,500
Unrestricted Miscellaneous Revenues 10-1XXX 39,486 25,500 5,000
SUBTOTAL  10,526,722 10,653,095 10,383,495
Revenues from State Sources:
Extraordinary Aid 10-3131 324,750 0 0
Other State Aids 10-3XXX 4,585 0 0
Categorical Special Education Aid 10-3132 280,033 407,944 407,944
Equalization Aid 10-3176 823,578 1,003,621 1,003,621
Categorical Security Aid 10-3177 37,543 54,607 54,607
Adjustment Aid 10-3178 0 0 21,696
Categorical Transportation Aid 10-3121 230,251 221,590 336,597
SUBTOTAL  1,700,740 1,687,762 1,824,465
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 572 0 0
Equalization Aid - ARRA ESF 16-4520 266,854 0 0
Equalization Aid - ARRA GSF 17-4521 10,330 0 0
Education Jobs Fund 18-4522 0 0 78,559
SUBTOTAL  277,756 0 78,559
Adjustment for Prior Year Encumbrances  0 62,313 0
Actual Revenues (Over)/Under Expenditures  -47,739 0 0
TOTAL OPERATING BUDGET  12,605,079 13,101,289 12,925,733
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 18,376 23,123 0
Revenues from Federal Sources:
Title I 20-4411-4416 7,340 8,711 7,404
I.D.E.A. Part B (Handicapped) 20-4420-4429 159,161 157,127 133,558
Other 20-4XXX 99,398 16,469 14,000
TOTAL REVENUES FROM FEDERAL SOURCES  265,899 182,307 154,962
TOTAL GRANTS AND ENTITLEMENTS  284,275 205,430 154,962
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 233,595 0 0
TOTAL REVENUES FROM LOCAL SOURCES  233,595 0 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 66,724 0 0
TOTAL LOCAL REPAYMENT OF DEBT  300,319 0 0
TOTAL REPAYMENT OF DEBT  300,319 0 0
TOTAL REVENUES/SOURCES  13,189,673 13,306,719 13,080,695
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,189,673 13,306,719 13,080,695

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,777,1253,735,3693,956,173
Special Education 11-2XX-100-XXX1,273,2911,393,1391,325,923
Basic Skills/Remedial 11-230-100-XXX248,832137,637116,315
Bilingual Education 11-240-100-XXX482,2002,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX62,43975,05771,207
Support Services:
Tuition 11-000-100-XXX59,444192,647108,024
Health Services 11-000-213-XXX128,801140,944138,032
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217489,965637,504526,431
Guidance 11-000-218-XXX121,195133,122124,596
Child Study Teams 11-000-219-XXX306,842378,810337,320
Improvement of Instructional Services 11-000-221-XXX158,543167,22193,670
Educational Media Services - School Library 11-000-222-XXX191,990208,058173,749
Instructional Staff Training Services 11-000-223-XXX7,64215,39715,397
General Administration 11-000-230-XXX315,595348,329302,989
School Administration 11-000-240-XXX424,990472,818454,241
Central Svcs & Admin Info Technology 11-000-25X-XXX265,760278,522217,668
Deposit to Maintenance Reserve 10-606100,00000
Interest Earned on Maintenance Reserve 10-60640800
Operation and Maintenance of Plant Services 11-000-26X-XXX949,2721,035,983995,749
Student Transportation Services 11-000-270-XXX670,888746,588710,182
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,689,6402,985,8253,253,926
Total Support Services Expenditures 6,780,5677,741,7687,451,974
TOTAL GENERAL CURRENT EXPENSE 12,242,71013,085,17012,923,792
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604186,56300
Interest Earned on Capital Reserve 10-6043,4713,0001,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX12,480758441
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931147,60000
TOTAL CAPITAL EXPENDITURES 350,1143,7581,941
Transfer of Funds to Charter Schools 10-000-100-56X12,25512,3610
OPERATING BUDGET GRAND TOTAL 12,605,07913,101,28912,925,733
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18,37623,1230
Federal Projects:
Title I 20-XXX-XXX-XXX7,3408,7117,404
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX159,161157,127133,558
Other Special Projects 20-XXX-XXX-XXX99,39816,46914,000
Total Federal Projects 265,899182,307154,962
TOTAL GRANTS AND ENTITLEMENTS 284,275205,430154,962
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX300,31900
TOTAL REPAYMENT OF DEBT 300,31900
Total Expenditures 13,189,67313,306,71913,080,695
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,189,67313,306,71913,080,695

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget393,741579,335260,780260,780
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve424,188466,622469,622471,122
      Adult Education Programs0000
      Maintenance Reserve176,803277,211595,766595,766
      Legal Reserve1,436,6791,337,333639,2140
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost13,51314,31215,75515,91916,271
Total Classroom Instruction8,3679,0679,4899,55810,222
Classroom-Salaries and Benefits8,0558,7689,1479,2029,792
Classroom-General Supplies and Textbooks259243285293243
Classroom-Purchased Services and Other54565763188
Total Support Services2,3572,5072,7822,8452,566
Support Services-Salaries and Benefits2,1392,2702,3922,4542,221
Total Administrative Costs1,5251,6231,7381,7741,768
Administration-Salaries and Benefits1,2521,3201,3791,4001,513
Legal Costs0197260
Total Operations and Maintenance of Plant1,3691,5111,6471,6441,583
Operations & Maintenance of Plant-Salary & Ben.781819846837810
Total Food Services Costs00000
Total Extracurricular Costs75819898131
Total Equipment Costs140000
Employee Benefits as a % of Salaries35.335.738.438.943.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • ACES, consortium for bulk purchase of electricity
  • ACT, consortium for bulk purchase of telephone long distance
  • Articulation fro shared curriculum mapping among regioanl districts
  • Business and Education Partnership for staff development opportunities
  • Cooperation with Lebanon Township for snow removal and mowing of fields
  • E-rate cooperative education rate for technology
  • ESC Cooperative purchasing of oil, gas, custodial and school supplies
  • ESC Transportation services, county-wide coordination of bus routes
  • ESC Related Services consultants shared with other districts
  • Network Administration Services Consultant Shared with other districts
  • SAIF, participation in a school insurance consortium
  • SEMI, participation in the Medicaid Reimbursement Program
  • Staff training coordinated with other school districts
  • Transportation jointures with NHVRHS
  • Tuition students received from neighboring districts
  • School facilities are made available for many community activities,
  • including township recreational offerings, scouting activities,
  • community library/internet access, before and after school
  • child care, adult sports and meetings of many community based groups.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,356,595 (A)
Estimated Net Taxable Valuation (as of 01/24/2011)749,942,158 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.3810 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,356,595 (D)
Estimated Net Taxable Valuation (as of 01/24/2011)749,942,158 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3810 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,356,595 (G)
Estimated Equalized Valuation (as of 01/24/2011)966,510,543 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0715 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,356,595 (J)
Estimated Equalized Valuation (as of 01/24/2011)966,510,543 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0715 (L)

 

Administrative Salaries
Employee Name: Judith Burd 
Job TitleSuperintendent 
Base Annual Salary147,505 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 DaysBusiness Day 
Benefits: 
Allowances8,920 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount40,084 
  Description of: 
   Buyback of Sick Days at the End of ContractMax 155 accumulated sick da. at $100 
   Buyback of Vacation Days at the End of ContractMax 40 unused vacation da. at per diem 
   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: Ruth Fanjoy 
Job TitleBusiness Administrator 
Base Annual Salary107,170 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 DaysBusiness Day 
Benefits: 
Allowances3,375 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,930 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax 20 unused vacation da. at per diem 
   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