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User Friendly Budgets
2009

WARREN - LOPATCONG TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time829772771
spacing
Pupils on Roll - Special Full-Time65101103
Private School Placements71110
spacing
Pupils Sent to Other Districts-Reg Prog322339336
Pupils Sent to Other Dists-Spec Ed Prog333224

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 147,983 135,402
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 20,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,009,595 11,018,756 10,775,728
Other Local Governmental Units - Unrestricted 10-12XX 0 0 15,000
Tuition 10-1300 8,100 7,500 0
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 500
Interest Earned on Capital Reserve Funds 10-1XXX 1,418 400 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 65,808 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 60,000 28,700
SUBTOTAL  11,084,921 11,086,656 10,822,928
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,849,722 0 0
Transportation Aid 10-3120 112,735 0 0
Special Education Aid 10-3130 474,283 0 0
Bilingual Education 10-3140 4,636 0 0
Extraordinary Aid 10-3131 38,653 21,139 0
Consolidated Aid 10-3195 126,946 0 0
Additional Formula Aid 10-3196 159,645 0 0
Other State Aids 10-3XXX 114,331 0 0
Categorical Special Education Aid 10-3132 0 630,470 643,258
Equalization Aid 10-3176 0 2,522,212 2,647,594
Categorical Security Aid 10-3177 0 88,398 90,673
Categorical Transportation Aid 10-3121 0 144,227 173,047
SUBTOTAL  2,880,951 3,406,446 3,554,572
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 737 1,000 3,137
SUBTOTAL  737 1,000 3,137
Adjustment for Prior Year Encumbrances  0 63,848 0
Actual Revenues (Over)/Under Expenditures  238,377 0 0
TOTAL OPERATING BUDGET  14,204,986 14,725,933 14,516,039
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 19,821 17,428 14,814
TOTAL REVENUES FROM STATE SOURCES  19,821 17,428 14,814
Revenues from Federal Sources:
Title I 20-4411-4416 16,789 35,468 30,148
I.D.E.A. Part B (Handicapped) 20-4420-4429 213,908 220,361 187,307
Other 20-4XXX 42,688 19,163 16,289
TOTAL REVENUES FROM FEDERAL SOURCES  273,385 274,992 233,744
TOTAL GRANTS AND ENTITLEMENTS  293,206 292,420 248,558
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 107,855 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 792,570 900,885 953,625
TOTAL REVENUES FROM LOCAL SOURCES  792,570 900,885 953,625
Revenues from State Sources:
Debt Service Aid Type II 40-3160 263,027 263,161 278,568
TOTAL LOCAL REPAYMENT OF DEBT  1,163,452 1,164,046 1,232,193
TOTAL REPAYMENT OF DEBT  1,163,452 1,164,046 1,232,193
TOTAL REVENUES/SOURCES  15,661,644 16,182,399 15,996,790

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,661,0344,010,0303,960,419
Special Education 11-2XX-100-XXX744,093825,276822,353
Basic Skills/Remedial 11-230-100-XXX600,686577,853635,209
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX37,36631,04336,000
Support Services:
Tuition 11-000-100-XXX3,320,6283,264,3362,915,978
Attendance and Social Work Services 11-000-211-XXX076,04650,625
Health Services 11-000-213-XXX115,416123,513132,121
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217219,313278,417247,531
Guidance 11-000-218-XXX136,963167,774146,189
Child Study Teams 11-000-219-XXX298,696335,678269,660
Improvement of Instructional Services 11-000-221-XXX002,000
Educational Media Services - School Library 11-000-222-XXX121,169134,951150,812
Instructional Staff Training Services 11-000-223-XXX11,20120,03725,000
General Administration 11-000-230-XXX492,780390,013409,901
School Administration 11-000-240-XXX383,007360,844348,201
Central Svcs & Admin Info Technology 11-000-25X-XXX209,051253,938235,111
Operation and Maintenance of Plant Services 11-000-26X-XXX1,153,6451,275,7221,313,152
Student Transportation Services 11-000-270-XXX393,288523,455513,205
Interest Earned on Current Expense Emergency Res 10-60700500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,937,1242,011,0431,991,712
Total Support Services Expenditures 8,792,2819,215,7678,751,198
TOTAL GENERAL CURRENT EXPENSE 13,835,46014,659,96914,205,679
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400200,000
Interest Earned on Capital Reserve 10-60404003,000
Equipment 12-XXX-XXX-73X73,97237,76522,755
Facilities Acquisition and Construction Services 12-000-4XX-XXX275,55419,80075,600
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93120,00000
TOTAL CAPITAL EXPENDITURES 369,52657,965301,355
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X07,9999,005
OPERATING BUDGET GRAND TOTAL 14,204,98614,725,93314,516,039
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX3,1865,0864,323
Nonpublic Auxiliary Services 20-XXX-XXX-XXX07,3026,207
Nonpublic Nursing Services 20-XXX-XXX-XXX4,4003,3202,822
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,2801,7201,462
Other Special Projects 20-XXX-XXX-XXX9,95500
Total State Projects 19,82117,42814,814
Federal Projects:
Title I 20-XXX-XXX-XXX16,78935,46830,148
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX213,908220,361187,307
Other Special Projects 20-XXX-XXX-XXX42,68819,16316,289
Total Federal Projects 273,385274,992233,744
TOTAL GRANTS AND ENTITLEMENTS 293,206292,420248,558
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,163,4521,164,0461,232,193
TOTAL REPAYMENT OF DEBT 1,163,4521,164,0461,232,193
Total Expenditures 15,661,64416,182,39915,996,790

 

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 Budget457,621402,016398,747293,242
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve41,846223,264232,564435,564
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve100,217125,14529,8970
      Tuition Reserve0000
      Current Expense Emergency Reserve0100,000100,000100,500
  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 Cost10,07311,13611,93112,46812,344
Total Classroom Instruction6,2917,0347,4467,7977,785
Classroom-Salaries and Benefits5,7796,5526,9107,1927,185
Classroom-General Supplies and Textbooks432336343407385
Classroom-Purchased Services and Other81146192198215
Total Support Services1,1391,2461,5511,6141,443
Support Services-Salaries and Benefits1,0011,0841,3501,4051,230
Total Administrative Costs1,2231,3601,3331,3701,370
Administration-Salaries and Benefits9441,0511,0189861,059
Total Operations and Maintenance of Plant1,3891,4441,5601,6411,684
Operations & Maintenance of Plant-Salary & Ben.670729776807820
Total Food Services Costs00000
Total Extracurricular Costs3151424653
Total Equipment Costs7382414326
Employee Benefits as a % of Salaries29.729.428.228.428.2

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
  • Lopatcong Township School District participates in several shared service
  • arrangements. There is a Interlocal Services Agreement in place with the
  • Bloomsbury School for shared business administration services. Lopatcong
  • particpates in ACT for joint telecommunication services and ACES for
  • joint bids for electric and natural gas prices. All areas of tranpsorta-
  • tion are shared as follows: joint route with Bloomsbury for high school
  • to and from school, shared field trip routes with other local schools,
  • Warren County Special Services SChool District is used for special educat
  • ion transportation and non-public routes. We partner with North American
  • Power Partners for the selling back of electric. The district purchase
  • off of State Contracts. We have a shared services agreement with the loca
  • l municipality for custodial overtime for athletic events in exchange for
  • snow plowing services. The cluster schools share a curriculum writer. The
  • district is also a member of the Hunterdon County Educational Services
  • Commission for joint purchasing.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,775,728 (A)
Estimated Net Taxable Valuation (as of 02/06/2009)1,029,765,581 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0464 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,729,353 (D)
Estimated Net Taxable Valuation (as of 02/06/2009)1,029,765,581 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1390 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,775,728 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,034,885,273 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0412 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,729,353 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,034,885,273 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1334 (L)