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User Friendly Budgets
2008

PASSAIC - LAKELAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time9411,023995
Pupils on Roll Regular Shared-Time004
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Pupils on Roll - Special Full-Time150131173
Pupils on Roll - Special Shared-Time10290
Private School Placements21190
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Pupils Sent to Other Districts-Reg Prog240
Pupils Sent to Other Dists-Spec Ed Prog71221
Pupils Received022
Pupils in State Facilities022

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 419,405
Revenues from Local Sources:
Local Tax Levy 10-1210 14,274,393 14,955,597 15,316,300
Tuition 10-1300 0 0 90,000
Unrestricted Miscellaneous Revenues 10-1XXX 212,750 100,000 10,000
SUBTOTAL  14,487,143 15,055,597 15,416,300
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,299,622 1,299,622 0
Supplemental Core Curriculum Standards Aid 10-3112 324,030 324,030 0
Transportation Aid 10-3120 364,060 364,060 0
Special Education Aid 10-3130 735,750 735,750 0
Bilingual Education 10-3140 2,336 2,336 0
Stabilization Aid 10-3171 1,714,039 1,714,039 0
Extraordinary Aid 10-3131 81,965 0 195,813
Consolidated Aid 10-3195 118,278 118,278 0
Additional Formula Aid 10-3196 136,743 277,589 0
Other State Aids 10-3XXX 4,502 0 0
Categorical Special Education Aid 10-3132 0 0 656,040
Equalization Aid 10-3176 0 0 4,145,873
Categorical Security Aid 10-3177 0 0 95,137
Categorical Transportation Aid 10-3121 0 0 348,651
SUBTOTAL  4,781,325 4,835,704 5,441,514
Adjustment for Prior Year Encumbrances  0 497,583 0
Actual Revenues (Over)/Under Expenditures  37,344 0 0
TOTAL OPERATING BUDGET  19,305,812 20,388,884 21,277,219
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,230 0 0
TOTAL REVENUES FROM STATE SOURCES  1,230 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 26,601 22,620 22,620
I.D.E.A. Part B (Handicapped) 20-4420-4429 243,388 226,170 226,170
Vocational Education 20-4430 14,562 12,750 12,750
Other 20-4XXX 23,544 20,660 20,660
TOTAL REVENUES FROM FEDERAL SOURCES  308,095 282,200 282,200
TOTAL GRANTS AND ENTITLEMENTS  309,325 282,200 282,200
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 339,397 341,322 342,771
TOTAL REVENUES FROM LOCAL SOURCES  339,397 341,322 342,771
TOTAL LOCAL REPAYMENT OF DEBT  339,397 341,322 342,771
TOTAL REPAYMENT OF DEBT  339,397 341,322 342,771
TOTAL REVENUES/SOURCES  19,954,534 21,012,406 21,902,190

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,059,8086,668,1066,812,280
Special Education 11-2XX-100-XXX1,212,6271,596,8081,673,454
Basic Skills/Remedial 11-230-100-XXX83,31587,70091,208
Bilingual Education 11-240-100-XXX22,89723,00024,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX210,865186,500193,960
School Sponsored Athletics 11-402-100-XXX451,905581,835571,000
Support Services:
Tuition 11-000-100-XXX1,618,5131,589,2531,869,769
Attendance and Social Work Services 11-000-211-XXX35,70436,50038,000
Health Services 11-000-213-XXX128,088138,500145,320
Students - Related & Extraordinary 11-000-216,217175,175238,600248,144
Guidance 11-000-218-XXX558,123597,470638,040
Child Study Teams 11-000-219-XXX346,261362,925375,168
Improvement of Instructional Services 11-000-221-XXX380,107290,500301,668
Educational Media Services - School Library 11-000-222-XXX234,736277,200294,164
Instructional Staff Training Services 11-000-223-XXX95,67959,00057,300
General Administration 11-000-230-XXX805,461798,526699,084
School Administration 11-000-240-XXX810,184810,476862,224
Central Svcs & Admin Info Technology 11-000-25X-XXX372,151491,455493,198
Operation and Maintenance of Plant Services 11-000-26X-XXX1,878,1761,839,7511,882,573
Student Transportation Services 11-000-270-XXX951,129990,6651,035,399
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,491,5972,669,9042,971,166
Total Support Services Expenditures 10,881,08411,190,72511,911,217
TOTAL GENERAL CURRENT EXPENSE 18,922,50120,334,67421,277,219
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X241,66047,0750
Facilities Acquisition and Construction Services 12-000-4XX-XXX141,6517,1350
TOTAL CAPITAL EXPENDITURES 383,31154,2100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,305,81220,388,88421,277,219
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,23000
Total State Projects 1,23000
Federal Projects:
Title I 20-XXX-XXX-XXX26,60122,62022,620
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX243,388226,170226,170
Vocational Education 20-XXX-XXX-XXX14,56212,75012,750
Other Special Projects 20-XXX-XXX-XXX23,54420,66020,660
Total Federal Projects 308,095282,200282,200
TOTAL GRANTS AND ENTITLEMENTS 309,325282,200282,200
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX339,397341,322342,771
TOTAL REPAYMENT OF DEBT 339,397341,322342,771
Total Expenditures 19,954,53421,012,40621,902,190

 

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 Budget413,285470,633470,633397,826
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0346,598346,5980
      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 Cost12,33214,52515,22715,07715,575
Total Classroom Instruction6,8607,8959,2329,0699,479
Classroom-Salaries and Benefits6,5117,5078,9288,6329,135
Classroom-General Supplies and Textbooks295305235362274
Classroom-Purchased Services and Other5483697570
Total Support Services1,9142,0691,7741,7201,800
Support Services-Salaries and Benefits1,7441,8611,5621,5091,582
Total Administrative Costs1,5001,9121,7341,7981,756
Administration-Salaries and Benefits1,0891,3491,2171,1751,243
Total Operations and Maintenance of Plant1,2861,7991,7501,7501,799
Operations & Maintenance of Plant-Salary & Ben.543693772745779
Total Food Services Costs00000
Total Extracurricular Costs653692652658654
Total Equipment Costs1102160400
Employee Benefits as a % of Salaries19.220.920.320.521.8

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 Lakeland Regional High School District believes in and participates
  • in the shared service and interlocal agreement concept in order to
  • achieve economy to scale. Current initiatives include;
  • 1.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 efficient tiered To and From busing along with a low
  • cost interlocal agreement for interscholastic athletic and student
  • activity busing.
  • 3. Shared service scheduling for grounds keeping services with the
  • Wanaque Borough for school and community fields.
  • 4. Shared service and interlocal agreements to create and maintain new
  • athletic fields for use by the Wanaque School District, the Wanaque
  • Borough and Lakeland Regional High School District.
  • 5. Providing no cost senior citizen educational programs whereby both
  • the seniors and the students benefit from the interaction.
  • 6. 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.
  • 7. The Lakeland Regional High School District 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.
  • 8. The boroughs of Wanaque, Ringwood, and the Lakeland Regional High
  • School Districts work under a shared service agreement for garbage and
  • recycling pickup.
  • 9. The Wanaque and Lakeland Districts are currently exploring the shared
  • services of Central Office personnel and operations.
  • 10. A Tri-District Shared Service 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 ongoing 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 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,675,459 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)867,317,663 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0003 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,869,611 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)867,317,663 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0226 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,675,459 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,978,276,677 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4385 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,869,611 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,978,276,677 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4484 (L)
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WANAQUE
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,640,841 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)563,578,695 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1783 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,789,460 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)563,578,695 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2047 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,640,841 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,387,533,751 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4786 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,789,460 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,387,533,751 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4893 (L)