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User Friendly Budgets
2009

MERCER - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,3643,3393,338
Pupils on Roll Regular Shared-Time202323
spacing
Pupils on Roll - Special Full-Time544530530
Pupils on Roll - Special Shared-Time242626
Private School Placements322425
spacing
Pupils Sent to Other Districts-Reg Prog61010
Pupils Sent to Other Dists-Spec Ed Prog352933
Pupils Received642
Pupils in State Facilities102

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,720,951 1,416,348
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 795,000 2,700,852
Revenues from Local Sources:
Local Tax Levy 10-1210 55,507,507 56,207,624 57,936,065
Tuition 10-1300 54,943 194,868 93,801
Interest Earned on Maintenance Reserve 10-1XXX 0 0 6,800
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,000 49,148
Unrestricted Miscellaneous Revenues 10-1XXX 581,692 451,337 92,903
SUBTOTAL  56,144,142 56,858,829 58,178,717
Revenues from State Sources:
Transportation Aid 10-3120 967,923 0 0
Special Education Aid 10-3130 3,062,508 0 0
Bilingual Education 10-3140 163,520 0 0
Extraordinary Aid 10-3131 117,491 237,740 0
Consolidated Aid 10-3195 164,421 0 0
Additional Formula Aid 10-3196 272,100 0 0
Other State Aids 10-3XXX 43,076 0 0
Categorical Special Education Aid 10-3132 0 2,127,239 2,150,823
Categorical Security Aid 10-3177 0 361,163 382,133
Adjustment Aid 10-3178 0 1,331,997 1,077,201
Categorical Transportation Aid 10-3121 0 1,115,182 1,325,424
SUBTOTAL  4,791,039 5,173,321 4,935,581
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 33,111
SUBTOTAL  0 0 33,111
Adjustment for Prior Year Encumbrances  0 1,490,590 0
Actual Revenues (Over)/Under Expenditures  -634,704 0 0
TOTAL OPERATING BUDGET  60,300,477 67,038,691 67,264,609
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 393,672 130,000 130,000
Revenues from State Sources:
Preschool Education Aid 20-3218 0 132,000 132,000
Instructional Supplement Aid 20-3214 109,611 0 0
Other Restricted Entitlements 20-32XX 1,606,670 1,059,238 959,238
TOTAL REVENUES FROM STATE SOURCES  1,716,281 1,191,238 1,091,238
Revenues from Federal Sources:
Title I 20-4411-4416 90,200 283,094 283,094
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,017,284 949,356 949,356
Other 20-4XXX 132,544 111,257 111,257
TOTAL REVENUES FROM FEDERAL SOURCES  1,240,028 1,343,707 1,343,707
TOTAL GRANTS AND ENTITLEMENTS  3,349,981 2,664,945 2,564,945
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 380,000 322,189
Transfers from Other Funds 40-5200 293,510 0 1,100,000
Revenues from Local Sources:
Local Tax Levy 40-1210 3,335,282 2,999,413 1,609,547
Miscellaneous 40-1XXX 0 0 796,750
TOTAL REVENUES FROM LOCAL SOURCES  3,335,282 2,999,413 2,406,297
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 952,503 774,083
TOTAL LOCAL REPAYMENT OF DEBT  3,628,792 4,331,916 4,602,569
Actual Revenues (Over)/Under Expenditures  -272,481 0 0
TOTAL REPAYMENT OF DEBT  3,356,311 4,331,916 4,602,569
TOTAL REVENUES/SOURCES  67,006,769 74,035,552 74,432,123

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,010,33119,894,62119,858,543
Special Education 11-2XX-100-XXX4,412,7444,932,9835,373,651
Basic Skills/Remedial 11-230-100-XXX985,5391,186,1441,215,174
Bilingual Education 11-240-100-XXX581,601636,395660,986
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX238,046294,753299,046
School Sponsored Athletics 11-402-100-XXX618,312691,897724,740
Before/After School Programs 11-421-XXX-XXX0098,035
Summer School 11-422-XXX-XXX0061,479
Community Services Programs/Operations 11-800-330-XXX125,842155,864157,458
Support Services:
Tuition 11-000-100-XXX2,646,0063,168,8192,046,166
Attendance and Social Work Services 11-000-211-XXX167,229184,698135,470
Health Services 11-000-213-XXX714,677823,420813,195
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,567,6031,788,5181,712,140
Guidance 11-000-218-XXX1,491,7631,534,0801,572,955
Child Study Teams 11-000-219-XXX1,838,6791,987,2722,061,541
Improvement of Instructional Services 11-000-221-XXX1,571,3721,587,7291,700,397
Educational Media Services - School Library 11-000-222-XXX804,9351,194,6481,153,937
Instructional Staff Training Services 11-000-223-XXX252,657297,369241,910
General Administration 11-000-230-XXX628,622798,994651,063
School Administration 11-000-240-XXX2,408,6412,587,1042,495,114
Central Svcs & Admin Info Technology 11-000-25X-XXX1,654,2031,683,8991,292,701
Interest Earned on Maintenance Reserve 10-606006,800
Operation and Maintenance of Plant Services 11-000-26X-XXX6,049,5276,840,0616,657,677
Student Transportation Services 11-000-270-XXX2,910,5903,291,3232,900,261
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,105,4509,642,26610,546,876
Total Support Services Expenditures 33,811,95437,410,20035,981,403
TOTAL GENERAL CURRENT EXPENSE 59,784,36965,202,85764,437,315
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040795,0002,700,852
Interest Earned on Capital Reserve 10-60405,00049,148
Equipment 12-XXX-XXX-73X214,406311,33366,535
Facilities Acquisition and Construction Services 12-000-4XX-XXX301,702724,5010
TOTAL CAPITAL EXPENDITURES 516,1081,835,8342,816,535
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X0010,759
OPERATING BUDGET GRAND TOTAL 60,300,47767,038,69167,264,609
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX393,672130,000130,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX0119,268132,000
Support Services 20-218-200-XXX012,7320
TOTAL PRESCHOOL EDUCATION AID 0132,000132,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX109,61100
TOTAL INSTRUCTIONAL SUPPLEMENT AID 109,61100
Other State Projects:
Instruction 20-217-100-XXX149,21400
Support Services 20-217-200-XXX10,20200
Facilities Acquisition and Construction Services 20-217-400-XXX7,58400
TOTAL TARA USED TO SUPPORT PROGRAMS 167,00000
Nonpublic Textbooks 20-XXX-XXX-XXX87,157108,661108,661
Nonpublic Auxiliary Services 20-XXX-XXX-XXX415,069369,224369,224
Nonpublic Handicapped Services 20-XXX-XXX-XXX248,879258,673258,673
Nonpublic Nursing Services 20-XXX-XXX-XXX147,221146,680146,680
Nonpublic Technology Initiative 20-XXX-XXX-XXX62,20976,00076,000
Other Special Projects 20-XXX-XXX-XXX479,135100,0000
Total State Projects 1,716,2811,191,2381,091,238
Federal Projects:
Title I 20-XXX-XXX-XXX90,200283,094283,094
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,017,284949,356949,356
Other Special Projects 20-XXX-XXX-XXX132,544111,257111,257
Total Federal Projects 1,240,0281,343,7071,343,707
TOTAL GRANTS AND ENTITLEMENTS 3,349,9812,664,9452,564,945
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,356,3114,331,9164,602,569
TOTAL REPAYMENT OF DEBT 3,356,3114,331,9164,602,569
Total Expenditures 67,006,76974,035,55274,432,123

 

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 Budget5,360,5264,666,5774,009,5771,308,725
  Repayment of Debt129,708402,189322,1890
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve570,6551,070,6551,870,6554,620,655
      Adult Education Programs0000
      Maintenance Reserve0400,000400,000406,800
      Legal Reserve2,036,7801,632,2991,416,3480
      Tuition Reserve0000
      Current Expense Emergency Reserve0200,000200,000200,000
  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 Cost12,96313,91215,49415,15215,344
Total Classroom Instruction7,0907,7388,2308,3598,684
Classroom-Salaries and Benefits6,6957,1897,7517,8278,245
Classroom-General Supplies and Textbooks337474423473370
Classroom-Purchased Services and Other5976575970
Total Support Services2,4042,5772,8562,8992,947
Support Services-Salaries and Benefits2,1592,3242,5622,5592,676
Total Administrative Costs1,3541,4331,4771,5611,386
Administration-Salaries and Benefits1,1781,2771,3201,3661,231
Total Operations and Maintenance of Plant1,7091,7321,8421,9511,934
Operations & Maintenance of Plant-Salary & Ben.9261,0101,0141,0221,118
Total Food Services Costs00000
Total Extracurricular Costs258256296298313
Total Equipment Costs3455238017
Employee Benefits as a % of Salaries2322.623.423.424.9

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Anticipaed Surplus1,950,000 Savings from in-district programs/other
Total Unusual Appropriations1,950,000 

 

Shared Services
  • The Lawrence Township Public Schools believes strongly in the concept of
  • shared services for its ability to increase efficacy in the provision of
  • educational services to the residents of Lawrence. Shared services are
  • undertaken in the endeavors listed below for the purpose of savings
  • money and for the devliry of more effective services through the sharing
  • of knowledge.
  • Lawrence Township Public Schools currently participates in:
  • ACES Energy Consortium, Educational Date Cooperative Purchasing System,
  • Joint Transportation with Mercer County school districts, Joint training
  • sessions with Mercer County, Burlington County, and Middlesex County
  • School districts, Joint personnel recruiting, interlocal arrangements
  • with the municipal government for grass cutting, salting of parking
  • lots, equipment loans, building use for the Recreation Department,
  • Student Resource Officers and D.A.R.E officers.
  • In addition to established shared services arrangements, the LTPS
  • administration routinely participates in shared services panels designed
  • to promote shared services between governing bodies in Mercer County.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,936,065 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,691,265,288 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.1527 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy59,545,612 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,691,265,288 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.2126 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,936,065 (G)
Estimated Equalized Valuation (as of 10/01/2008)5,668,202,768 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0221 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy59,545,612 (J)
Estimated Equalized Valuation (as of 10/01/2008)5,668,202,768 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0505 (L)