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User Friendly Budgets
2009

CUMBERLAND - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time401419415
spacing
Pupils on Roll - Special Full-Time515354
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog136126138
Pupils Sent to Other Dists-Spec Ed Prog384239
Pupils Received311

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 607,439 317,726
Revenues from Local Sources:
Local Tax Levy 10-1210 1,879,691 1,879,691 1,927,691
Tuition 10-1300 12,785 4,400 4,400
Interest Earned on Capital Reserve Funds 10-1XXX 64,793 28 28
Other Restricted Miscellaneous Revenues 10-1XXX 0 6,000 6,000
Unrestricted Miscellaneous Revenues 10-1XXX 42,360 80,000 10,000
SUBTOTAL  1,999,629 1,970,119 1,948,119
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,696,887 0 0
Supplemental Core Curriculum Standards Aid 10-3112 30,886 0 0
Transportation Aid 10-3120 326,419 0 0
Special Education Aid 10-3130 470,655 0 0
Bilingual Education 10-3140 12,812 0 0
Stabilization Aid 10-3171 270,357 0 0
Extraordinary Aid 10-3131 24,011 8,932 8,932
Consolidated Aid 10-3195 58,810 0 0
Additional Formula Aid 10-3196 260,644 0 0
Other State Aids 10-3XXX 173,186 112,612 0
Categorical Special Education Aid 10-3132 0 287,037 301,235
Equalization Aid 10-3176 0 4,941,944 5,160,197
Categorical Security Aid 10-3177 0 139,328 130,901
Categorical Transportation Aid 10-3121 0 203,675 258,250
SUBTOTAL  4,324,667 5,693,528 5,859,515
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 11,502
SUBTOTAL  0 0 11,502
Adjustment for Prior Year Encumbrances  0 77,879 0
Actual Revenues (Over)/Under Expenditures  -60,439 0 0
TOTAL OPERATING BUDGET  6,263,857 8,348,965 8,136,862
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 47,410 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 304,768 0 0
Demonstrably Effective Program Aid 20-3212 189,452 0 0
Preschool Education Aid 20-3218 0 232,883 240,656
Other Restricted Entitlements 20-32XX 44,088 0 0
TOTAL REVENUES FROM STATE SOURCES  538,308 232,883 240,656
Revenues from Federal Sources:
Title I 20-4411-4416 124,459 230,145 195,623
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 171,663 145,914
Other 20-4XXX 517,672 44,837 38,111
TOTAL REVENUES FROM FEDERAL SOURCES  642,131 446,645 379,648
TOTAL GRANTS AND ENTITLEMENTS  1,227,849 679,528 620,304
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 22,493
Revenues from Local Sources:
Local Tax Levy 40-1210 78,386 76,201 53,260
Miscellaneous 40-1XXX 19,321 0 0
TOTAL REVENUES FROM LOCAL SOURCES  97,707 76,201 53,260
Revenues from State Sources:
Debt Service Aid Type II 40-3160 151,079 140,755 146,003
TOTAL LOCAL REPAYMENT OF DEBT  248,786 216,957 221,756
Actual Revenues (Over)/Under Expenditures  -22,493 0 0
TOTAL REPAYMENT OF DEBT  226,293 216,957 221,756
TOTAL REVENUES/SOURCES  7,717,999 9,245,450 8,978,922

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,524,2541,975,0652,032,301
Special Education 11-2XX-100-XXX394,081401,716405,397
Basic Skills/Remedial 11-230-100-XXX85,446241,349187,556
Bilingual Education 11-240-100-XXX55,78955,62258,748
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,81014,00014,000
School Sponsored Athletics 11-402-100-XXX18,66320,50023,100
Community Services Programs/Operations 11-800-330-XXX4,3745,0008,400
Support Services:
Tuition 11-000-100-XXX1,510,0001,779,6501,809,578
Attendance and Social Work Services 11-000-211-XXX13,57515,83226,740
Health Services 11-000-213-XXX56,03664,27266,680
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21788,932136,350151,108
Guidance 11-000-218-XXX2,99958,69762,117
Child Study Teams 11-000-219-XXX9224,2004,500
Improvement of Instructional Services 11-000-221-XXX2,10634,47635,669
Educational Media Services - School Library 11-000-222-XXX5,73039,534100,284
Instructional Staff Training Services 11-000-223-XXX23,36965,57670,819
General Administration 11-000-230-XXX194,765275,998263,187
School Administration 11-000-240-XXX162,340220,653220,033
Central Svcs & Admin Info Technology 11-000-25X-XXX155,132178,625172,926
Deposit to Maintenance Reserve 10-6060200,00050,000
Operation and Maintenance of Plant Services 11-000-26X-XXX648,269575,730512,199
Student Transportation Services 11-000-270-XXX590,886602,368647,499
Deposit to Current Expense Emergency Reserve 10-6070150,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX689,3221,013,2521,063,767
Total Support Services Expenditures 4,144,3835,065,2135,207,106
TOTAL GENERAL CURRENT EXPENSE 6,233,8008,128,4657,986,608
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604024,81210,226
Interest Earned on Capital Reserve 10-60402828
Equipment 12-XXX-XXX-73X8,648136,161125,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX21,40959,49915,000
TOTAL CAPITAL EXPENDITURES 30,057220,500150,254
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,263,8578,348,9658,136,862
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX47,41000
Early Childhood Program Aid:
Instruction 20-218-100-XXX222,753185,586191,283
Support Services 20-218-200-XXX82,01547,29749,373
TOTAL PRESCHOOL EDUCATION AID 304,768232,883240,656
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX130,54000
Support Services 20-212-200-XXX58,91200
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 189,45200
Other State Projects:
Instruction 20-217-100-XXX41,08800
TOTAL TARA USED TO SUPPORT PROGRAMS 41,08800
Other Special Projects 20-XXX-XXX-XXX3,00000
Total State Projects 538,308232,883240,656
Federal Projects:
Title I 20-XXX-XXX-XXX124,459230,145195,623
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0171,663145,914
Other Special Projects 20-XXX-XXX-XXX517,67244,83738,111
Total Federal Projects 642,131446,645379,648
TOTAL GRANTS AND ENTITLEMENTS 1,227,849679,528620,304
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX226,293216,957221,756
TOTAL REPAYMENT OF DEBT 226,293216,957221,756
Total Expenditures 7,717,9999,245,4508,978,922

 

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 Budget482,586345,288316,808250,000
  Repayment of Debt122,49422,4930
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,504177,720202,560212,814
      Adult Education Programs0000
      Maintenance Reserve00200,000250,000
      Legal Reserve953,363829,877250,9180
      Tuition Reserve0000
      Current Expense Emergency Reserve0100,000250,000250,000
  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 Cost9,45910,29811,88811,92312,197
Total Classroom Instruction6,1106,6587,9817,7407,861
Classroom-Salaries and Benefits5,2816,1537,3257,1817,226
Classroom-General Supplies and Textbooks741404545450527
Classroom-Purchased Services and Other88100111108108
Total Support Services7556738401,0481,334
Support Services-Salaries and Benefits485315460670931
Total Administrative Costs1,3911,3391,6411,6991,679
Administration-Salaries and Benefits1,0391,0141,1871,1531,168
Total Operations and Maintenance of Plant1,1161,5401,3181,3321,200
Operations & Maintenance of Plant-Salary & Ben.438459496481451
Total Food Services Costs00000
Total Extracurricular Costs7067928998
Total Equipment Costs3819271288267
Employee Benefits as a % of Salaries27.826.331.630.631.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • Lawrence Township is in a shared service agreement with Upper Pittsgrove
  • School in Salem County for Business Services which includes payroll,
  • Administrator and clerk. Lawrence also has shared services with Salem
  • County Special Services School District for Child Study Team. Lawrence
  • is in a purchase consortium for nursing and maintenance supplies with
  • Millville and with Pittsgrove for the purchasing of copu paper.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)117,779,054 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6367 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,980,951 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)117,779,054 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6819 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,927,691 (G)
Estimated Equalized Valuation (as of 10/01/2008)226,413,812 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8514 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,980,951 (J)
Estimated Equalized Valuation (as of 10/01/2008)226,413,812 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8749 (L)