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User Friendly Budgets
2008

HUNTERDON - LEBANON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time736971
spacing
Pupils on Roll - Special Full-Time81112
spacing
Pupils Sent to Other Districts-Reg Prog222632
Pupils Sent to Other Dists-Spec Ed Prog653

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 539 57,352 54,297
Revenues from Local Sources:
Local Tax Levy 10-1210 2,005,741 2,034,312 2,115,684
Unrestricted Miscellaneous Revenues 10-1XXX 13,256 10,000 10,000
SUBTOTAL  2,018,997 2,044,312 2,125,684
Revenues from State Sources:
Transportation Aid 10-3120 5,824 5,824 0
Special Education Aid 10-3130 71,441 71,441 0
Bilingual Education 10-3140 4,636 4,636 0
Stabilization Aid 10-3171 48,570 48,570 0
Consolidated Aid 10-3195 11,191 11,191 0
Additional Formula Aid 10-3196 4,250 8,627 0
Other State Aids 10-3XXX 1,160 1,160 0
Categorical Special Education Aid 10-3132 0 0 57,718
Categorical Security Aid 10-3177 0 0 7,658
Adjustment Aid 10-3178 0 0 80,735
Categorical Transportation Aid 10-3121 0 0 7,183
SUBTOTAL  147,072 151,449 153,294
Adjustment for Prior Year Encumbrances  0 228,123 0
Actual Revenues (Over)/Under Expenditures  -225,564 0 0
TOTAL OPERATING BUDGET  1,940,505 2,481,236 2,333,275
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,421 5,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,463 21,368 18,164
TOTAL REVENUES FROM STATE SOURCES  2,463 21,368 18,164
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 31,227 31,345 26,643
Other 20-4XXX 21,343 45,011 3,522
TOTAL REVENUES FROM FEDERAL SOURCES  52,570 76,356 30,165
TOTAL GRANTS AND ENTITLEMENTS  59,454 102,724 48,329
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 231,992 220,792 209,592
TOTAL REVENUES FROM LOCAL SOURCES  231,992 220,792 209,592
TOTAL LOCAL REPAYMENT OF DEBT  231,992 220,792 209,592
TOTAL REPAYMENT OF DEBT  231,992 220,792 209,592
TOTAL REVENUES/SOURCES  2,231,951 2,804,752 2,591,196

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX576,112748,124639,330
Special Education 11-2XX-100-XXX60,51993,82795,249
Basic Skills/Remedial 11-230-100-XXX64,94867,73172,944
Bilingual Education 11-240-100-XXX04,6360
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7002,1003,500
School Sponsored Athletics 11-402-100-XXX65000
Support Services:
Tuition 11-000-100-XXX238,464320,107394,719
Health Services 11-000-213-XXX49,63353,94457,339
Students - Related & Extraordinary 11-000-216,21737,56454,80838,300
Child Study Teams 11-000-219-XXX92,54990,219109,515
Improvement of Instructional Services 11-000-221-XXX35,53753,96466,644
Educational Media Services - School Library 11-000-222-XXX66,74393,94995,966
Instructional Staff Training Services 11-000-223-XXX5,1775,9266,000
General Administration 11-000-230-XXX62,82963,05951,036
School Administration 11-000-240-XXX60,64436,03536,278
Central Svcs & Admin Info Technology 11-000-25X-XXX40,25439,63437,235
Operation and Maintenance of Plant Services 11-000-26X-XXX197,275209,722189,437
Student Transportation Services 11-000-270-XXX60,37379,05464,660
Personal Services - Employee Benefits 11-XXX-XXX-2XX290,534323,247346,123
Total Support Services Expenditures 1,237,5761,423,6681,493,252
TOTAL GENERAL CURRENT EXPENSE 1,940,5052,340,0862,304,275
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X036,15029,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0105,0000
TOTAL CAPITAL EXPENDITURES 0141,15029,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 1,940,5052,481,2362,333,275
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,4215,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX749838714
Nonpublic Handicapped Services 20-XXX-XXX-XXX018,77215,956
Nonpublic Nursing Services 20-XXX-XXX-XXX1,1141,158984
Nonpublic Technology Initiative 20-XXX-XXX-XXX600600510
Total State Projects 2,46321,36818,164
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX31,22731,34526,643
Other Special Projects 20-XXX-XXX-XXX21,34345,0113,522
Total Federal Projects 52,57076,35630,165
TOTAL GRANTS AND ENTITLEMENTS 59,454102,72448,329
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0220,792209,592
Additional State School Building Aid-Ch.177 40-702-510-XXX231,99200
Total Additional State School Building Aid 231,99200
TOTAL REPAYMENT OF DEBT 231,992220,792209,592
Total Expenditures 2,231,9512,804,7522,591,196

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget100,492172,762115,41061,113
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve57,39957,35257,35257,352
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost16,15220,02223,48024,26222,228
Total Classroom Instruction9,51411,03913,67414,15612,647
Classroom-Salaries and Benefits8,96410,45911,41411,23411,323
Classroom-General Supplies and Textbooks4174281,9852,6481,162
Classroom-Purchased Services and Other133152275275163
Total Support Services3,6424,2095,2255,3925,389
Support Services-Salaries and Benefits2,9112,9774,0224,0433,877
Total Administrative Costs1,4772,2221,6161,8801,629
Administration-Salaries and Benefits582948610603588
Total Operations and Maintenance of Plant1,5002,5302,9392,8072,519
Operations & Maintenance of Plant-Salary & Ben.544523776763832
Total Food Services Costs00000
Total Extracurricular Costs1922262643
Total Equipment Costs00100452349
Employee Benefits as a % of Salaries30.931.133.832.133.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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 Lebanon Borough Board of Education has a long history of shared
  • services including, but not limited to:
  • Hunterdon County Educational Services Commission - purchasing coop,
  • transportation services, purchased educational services
  • Clinton Township Board of Education - Interlocal services agreement for
  • administrattive services and pupil transportation, send/receive
  • agreement for grades 7&8

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,115,684 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)343,851,747 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6153 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,325,276 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)343,851,747 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6762 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,115,684 (G)
Estimated Equalized Valuation (as of 10/01/2007)322,136,886 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6568 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,325,276 (J)
Estimated Equalized Valuation (as of 10/01/2007)322,136,886 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7218 (L)