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User Friendly Budgets
2010

HUNTERDON - LEBANON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time737684
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Pupils on Roll - Special Full-Time896
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Pupils Sent to Other Districts-Reg Prog262322
Pupils Sent to Other Dists-Spec Ed Prog888

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 54,297 65,412 283,739
Revenues from Local Sources:
Local Tax Levy 10-1210 2,115,684 2,115,684 2,190,311
Interest Earned on Current Expense Emergency Res 10-1XXX 1,720 638 100
Unrestricted Miscellaneous Revenues 10-1XXX 4,126 5,740 4,000
SUBTOTAL  2,121,530 2,122,062 2,194,411
Revenues from State Sources:
Extraordinary Aid 10-3131 8,569 0 0
Other State Aids 10-3XXX 1,740 9,871 0
Categorical Special Education Aid 10-3132 57,718 61,001 36,515
Categorical Security Aid 10-3177 7,658 8,131 0
Adjustment Aid 10-3178 70,010 74,291 0
Categorical Transportation Aid 10-3121 7,183 0 0
SUBTOTAL  152,878 153,294 36,515
Adjustment for Prior Year Encumbrances  0 9,311 0
Actual Revenues (Over)/Under Expenditures  -213,058 0 0
TOTAL OPERATING BUDGET  2,061,350 2,350,079 2,514,665
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 5,435 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,113 15,698 0
TOTAL REVENUES FROM STATE SOURCES  2,113 15,698 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 2,224
I.D.E.A. Part B (Handicapped) 20-4420-4429 31,966 32,262 27,423
Other 20-4XXX 25,414 66,779 0
TOTAL REVENUES FROM FEDERAL SOURCES  57,380 99,041 29,647
TOTAL GRANTS AND ENTITLEMENTS  59,493 120,174 29,647
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 209,592 198,392 187,192
TOTAL REVENUES FROM LOCAL SOURCES  209,592 198,392 187,192
TOTAL LOCAL REPAYMENT OF DEBT  209,592 198,392 187,192
TOTAL REPAYMENT OF DEBT  209,592 198,392 187,192
TOTAL REVENUES/SOURCES  2,330,435 2,668,645 2,731,504
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,330,435 2,668,645 2,731,504

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX573,384649,022676,818
Special Education 11-2XX-100-XXX63,95188,27176,346
Basic Skills/Remedial 11-230-100-XXX73,26775,65777,437
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,6423,6505,680
School Sponsored Athletics 11-402-100-XXX0600620
Support Services:
Tuition 11-000-100-XXX389,500374,685566,838
Health Services 11-000-213-XXX60,95359,74870,294
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21749,98156,90046,450
Guidance 11-000-218-XXX001,600
Child Study Teams 11-000-219-XXX104,103107,363110,116
Improvement of Instructional Services 11-000-221-XXX57,98827,82625,277
Educational Media Services - School Library 11-000-222-XXX96,327123,369119,448
Instructional Staff Training Services 11-000-223-XXX3,3273,6876,738
General Administration 11-000-230-XXX46,58955,54154,677
School Administration 11-000-240-XXX41,69152,40144,327
Central Svcs & Admin Info Technology 11-000-25X-XXX43,30142,06839,950
Operation and Maintenance of Plant Services 11-000-26X-XXX148,157198,248182,690
Student Transportation Services 11-000-270-XXX35,42567,55063,373
Interest Earned on Current Expense Emergency Res 10-6070638100
Personal Services - Employee Benefits 11-XXX-XXX-2XX253,069336,777342,886
Total Support Services Expenditures 1,330,4111,506,1631,674,664
TOTAL GENERAL CURRENT EXPENSE 2,043,6552,324,0012,511,665
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X17,69520,8283,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX05,2500
TOTAL CAPITAL EXPENDITURES 17,69526,0783,000
OPERATING BUDGET GRAND TOTAL 2,061,3502,350,0792,514,665
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX05,4350
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8789770
Nonpublic Handicapped Services 20-XXX-XXX-XXX013,5630
Nonpublic Nursing Services 20-XXX-XXX-XXX1,2351,1580
Total State Projects 2,11315,6980
Federal Projects:
Title II 20-XXX-XXX-XXX002,224
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX31,96632,26227,423
Other Special Projects 20-XXX-XXX-XXX25,41466,7790
Total Federal Projects 57,38099,04129,647
TOTAL GRANTS AND ENTITLEMENTS 59,493120,17429,647
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX209,592198,392187,192
TOTAL REPAYMENT OF DEBT 209,592198,392187,192
Total Expenditures 2,330,4352,668,6452,731,504
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,330,4352,668,6452,731,504

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget306,961302,903465,491365,739
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve14,249183,987183,9870
      Tuition Reserve0000
      Current Expense Emergency Reserve150,000231,720232,358232,458
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost19,92019,98422,07822,13120,904
Total Classroom Instruction11,64110,50811,86812,07411,459
Classroom-Salaries and Benefits9,9519,94810,71610,91810,137
Classroom-General Supplies and Textbooks1,6114621,0051,009822
Classroom-Purchased Services and Other7998147147501
Total Support Services4,6575,5905,8935,3845,376
Support Services-Salaries and Benefits3,5594,0234,5364,0453,986
Total Administrative Costs1,6471,8261,7072,0561,713
Administration-Salaries and Benefits5687908051,085835
Legal Costs00121211
Total Operations and Maintenance of Plant1,9642,0272,5602,5662,284
Operations & Maintenance of Plant-Salary & Ben.710857841852838
Total Food Services Costs00000
Total Extracurricular Costs1134515171
Total Equipment Costs23821923524533
Employee Benefits as a % of Salaries27.524.930.930.631.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Through an InterLocal agreement Lebanon Borough shares business office
  • services,child study services and transportation with Clinton Township.
  • The district also uses the services of the Hunterdon County Educational
  • Services Commission, purchasinf co-op and transportation services.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,190,311 (A)
Estimated Net Taxable Valuation (as of 02/23/2010)334,663,126 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6545 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,377,503 (D)
Estimated Net Taxable Valuation (as of 02/23/2010)334,663,126 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7104 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,190,311 (G)
Estimated Equalized Valuation (as of 02/23/2010)330,253,732 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6632 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,377,503 (J)
Estimated Equalized Valuation (as of 02/23/2010)330,253,732 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7199 (L)

 

Administrative Salaries
Employee Name: Dominic Costanzo 
Job TitleSuperintendent 
Base Annual Salary122,309 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract07/01/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,600 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract1/260th upon Retirement up tp $15,000 
   Buyback of Vacation Days at the End of Contract1/260th upon Retirement up to $15,000 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments