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User Friendly Budgets
2009

MORRIS - LINCOLN PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time803806783
spacing
Pupils on Roll - Special Full-Time11310196
Private School Placements171721
spacing
Pupils Sent to Other Districts-Reg Prog246225228
Pupils Sent to Other Dists-Spec Ed Prog586475
Pupils Received11616
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 533,744 414,459
Withdrawal from Cap Res-for Local Share 10-307 0 126,300 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,938,389 15,485,425 16,104,842
Tuition 10-1300 29,540 23,200 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,468 5,000 100
Other Restricted Miscellaneous Revenues 10-1XXX 12,072 35,000 35,000
Unrestricted Miscellaneous Revenues 10-1XXX 298,556 348,959 355,227
SUBTOTAL  15,284,025 15,897,584 16,515,169
Revenues from State Sources:
Transportation Aid 10-3120 534,008 0 0
Special Education Aid 10-3130 1,049,325 0 0
Bilingual Education 10-3140 43,396 0 0
Stabilization Aid 10-3171 79,007 0 0
Extraordinary Aid 10-3131 53,026 25,298 115,000
Consolidated Aid 10-3195 142,746 0 0
Additional Formula Aid 10-3196 114,332 0 0
Other State Aids 10-3XXX 26,313 0 0
Categorical Special Education Aid 10-3132 0 664,998 662,610
Categorical Security Aid 10-3177 0 94,692 95,367
Adjustment Aid 10-3178 0 791,954 665,805
Categorical Transportation Aid 10-3121 0 487,356 615,218
SUBTOTAL  2,042,153 2,064,298 2,154,000
Adjustment for Prior Year Encumbrances  0 665 0
Actual Revenues (Over)/Under Expenditures  522,928 0 0
TOTAL OPERATING BUDGET  17,849,106 18,622,591 19,083,628
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 28,890 0 0
Other Restricted Entitlements 20-32XX 12,024 14,635 14,150
TOTAL REVENUES FROM STATE SOURCES  40,914 14,635 14,150
Revenues from Federal Sources:
Title I 20-4411-4416 66,240 79,032 43,523
Title VI 20-4417-4418 4,438 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 282,119 279,774 274,394
Other 20-4XXX 50,920 39,883 28,065
TOTAL REVENUES FROM FEDERAL SOURCES  403,717 398,689 345,982
TOTAL GRANTS AND ENTITLEMENTS  444,631 413,324 360,132
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,117 43,415
Transfers from Other Funds 40-5200 53,532 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 625,458 743,578 656,953
TOTAL REVENUES FROM LOCAL SOURCES  625,458 743,578 656,953
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 91,445 74,684
TOTAL LOCAL REPAYMENT OF DEBT  678,990 845,140 775,052
Actual Revenues (Over)/Under Expenditures  -53,532 0 0
TOTAL REPAYMENT OF DEBT  625,458 845,140 775,052
TOTAL REVENUES/SOURCES  18,919,195 19,881,055 20,218,812

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,606,7913,594,6213,831,994
Special Education 11-2XX-100-XXX1,122,9261,135,0521,165,507
Basic Skills/Remedial 11-230-100-XXX207,131263,041282,180
Bilingual Education 11-240-100-XXX156,887163,831166,207
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX31,90936,27933,445
School Sponsored Athletics 11-402-100-XXX45,44136,63638,327
Other Instructional Programs 11-4XX-100-XXX135,100138,53294,183
Support Services:
Tuition 11-000-100-XXX6,033,3996,016,8766,864,760
Attendance and Social Work Services 11-000-211-XXX2,0202,0002,000
Health Services 11-000-213-XXX120,343120,757129,171
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217126,879141,358151,121
Guidance 11-000-218-XXX180,798186,751149,192
Child Study Teams 11-000-219-XXX562,523638,431665,073
Improvement of Instructional Services 11-000-221-XXX80,044112,6422,390
Educational Media Services - School Library 11-000-222-XXX148,355155,423146,106
Instructional Staff Training Services 11-000-223-XXX2,81813,60011,287
General Administration 11-000-230-XXX443,259540,826514,516
School Administration 11-000-240-XXX322,750343,981360,427
Central Svcs & Admin Info Technology 11-000-25X-XXX312,166324,434372,654
Operation and Maintenance of Plant Services 11-000-26X-XXX885,552937,811957,756
Student Transportation Services 11-000-270-XXX1,132,2711,211,7971,286,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,040,3472,276,6671,828,987
Food Services 11-000-310-XXX81,70079,5200
Total Support Services Expenditures 12,475,22413,102,87413,442,340
TOTAL GENERAL CURRENT EXPENSE 17,781,40918,470,86619,054,183
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,000100
Equipment 12-XXX-XXX-73X57,74760,7489,548
Facilities Acquisition and Construction Services 12-000-4XX-XXX071,3000
TOTAL CAPITAL EXPENDITURES 57,747137,0489,648
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX4,8927,71212,832
Total Summer School 4,8927,71212,832
Other Special Schools:
Instruction 13-4XX-100-XXX5,0586,9656,965
Total Other Special Schools 5,0586,9656,965
TOTAL SPECIAL SCHOOLS 9,95014,67719,797
OPERATING BUDGET GRAND TOTAL 17,849,10618,622,59119,083,628
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX28,89000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 28,89000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8381,0871,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX9,42811,32111,000
Nonpublic Nursing Services 20-XXX-XXX-XXX1,1581,4671,400
Nonpublic Technology Initiative 20-XXX-XXX-XXX600760750
Total State Projects 40,91414,63514,150
Federal Projects:
Title I 20-XXX-XXX-XXX66,24079,03243,523
Title VI 20-XXX-XXX-XXX4,43800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX282,119279,774274,394
Other Special Projects 20-XXX-XXX-XXX50,92039,88328,065
Total Federal Projects 403,717398,689345,982
TOTAL GRANTS AND ENTITLEMENTS 444,631413,324360,132
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX625,458845,140775,052
TOTAL REPAYMENT OF DEBT 625,458845,140775,052
Total Expenditures 18,919,19519,881,05520,218,812

 

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 Budget797,697633,252758,252358,252
  Repayment of Debt053,53243,4150
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve175,635181,10359,80359,903
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve712,154348,20314,4590
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost11,38511,61612,39912,42212,398
Total Classroom Instruction6,9187,1587,5057,5337,717
Classroom-Salaries and Benefits6,6316,9227,2417,2677,394
Classroom-General Supplies and Textbooks189180189190250
Classroom-Purchased Services and Other9856757673
Total Support Services1,6211,6431,7921,8991,708
Support Services-Salaries and Benefits1,4781,5081,5541,6601,458
Total Administrative Costs1,5121,4831,7051,6171,613
Administration-Salaries and Benefits1,0901,1881,3041,2141,282
Total Operations and Maintenance of Plant1,1841,1581,2291,1761,208
Operations & Maintenance of Plant-Salary & Ben.682658660605618
Total Food Services Costs819088880
Total Extracurricular Costs69858010298
Total Equipment Costs526366711
Employee Benefits as a % of Salaries27.327.330.530.123.6

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
  • Cooperative purchasing of supplies & materials - Educational Services
  • Commission of Morris County
  • Transportation - Educational Servies Commission of Morris County
  • Transportation - Jointures with other LEAs
  • Cooperative purchase of natural gas - ACES
  • Cooperative purchase of electricity - ACES
  • Cooperative purchase of gasoline for vehicles - BOE & Township
  • Snow plowing - BOE & Township
  • Field maintenance - BOE & Township
  • Health & Safety cooperative - Educational Services Commission of Morris
  • County
  • Special Education (LLD / PSD) programs - LPBOE and other LEAs as space is
  • available

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,104,842 (A)
Estimated Net Taxable Valuation (as of 03/01/2009)1,576,664,735 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0215 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,761,795 (D)
Estimated Net Taxable Valuation (as of 03/01/2009)1,576,664,735 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0631 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,104,842 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,694,545,119 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9504 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,761,795 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,694,545,119 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9892 (L)