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User Friendly Budgets
2012-13

PASSAIC - LAKELAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,044956940
Pupils on Roll Regular Shared-Time0027
spacing
Pupils on Roll - Special Full-Time130151151
Pupils on Roll - Special Shared-Time18110
Private School Placements9912
spacing
Pupils Sent to Other Dists-Spec Ed Prog597
Pupils Received888
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 246,131 879,002
Revenues from Local Sources:
Local Tax Levy 10-1210 16,418,176 15,736,378 15,736,378
Tuition 10-1300 614,856 459,729 790,448
Interest Earned on Maintenance Reserve 10-1XXX 1,271 5,883 5,883
Interest Earned on Capital Reserve Funds 10-1XXX 1,837 6,454 6,454
Unrestricted Miscellaneous Revenues 10-1XXX 78,543 70,000 70,000
SUBTOTAL  17,114,683 16,278,444 16,609,163
Revenues from State Sources:
Extraordinary Aid 10-3131 179,210 0 0
Other State Aids 10-3XXX 5,421 0 0
Categorical Special Education Aid 10-3132 652,347 652,347 683,895
Equalization Aid 10-3176 3,491,521 3,712,152 4,008,984
Categorical Security Aid 10-3177 0 0 22,925
Categorical Transportation Aid 10-3121 0 0 91,752
SUBTOTAL  4,328,499 4,364,499 4,807,556
Revenues from Federal Sources:
SUBTOTAL  0 173,897 0
Adjustment for Prior Year Encumbrances  0 122,183 0
Actual Revenues (Over)/Under Expenditures  786,411 0 0
TOTAL OPERATING BUDGET  22,229,593 21,185,154 22,295,721
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 61,645 64,605 64,605
Title II 20-4451-4455 24,337 18,458 18,458
I.D.E.A. Part B (Handicapped) 20-4420-4429 320,927 271,443 271,443
TOTAL REVENUES FROM FEDERAL SOURCES  406,909 354,506 354,506
TOTAL GRANTS AND ENTITLEMENTS  406,909 354,506 354,506
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 10,166
Revenues from Local Sources:
Local Tax Levy 40-1210 343,747 330,631 321,834
TOTAL REVENUES FROM LOCAL SOURCES  343,747 330,631 321,834
TOTAL LOCAL REPAYMENT OF DEBT  343,747 330,631 332,000
Actual Revenues (Over)/Under Expenditures  -10,166 0 0
TOTAL REPAYMENT OF DEBT  333,581 330,631 332,000
TOTAL REVENUES/SOURCES  22,970,083 21,870,291 22,982,227
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  22,970,083 21,870,291 22,982,227

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,342,5986,245,9896,468,316
Special Education 11-2XX-100-XXX1,614,9511,811,8381,817,235
Bilingual Education 11-240-100-XXX24,74325,27511,539
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX190,825171,228168,453
School Sponsored Athletics 11-402-100-XXX492,567717,866688,607
Summer School 11-422-XXX-XXX38,36751,00033,500
Alternative Education Programs - Instructional 11-423-XXX-XXX29,49630,08630,688
Support Services:
Tuition 11-000-100-XXX864,1281,501,4101,165,682
Attendance and Social Work Services 11-000-211-XXX113,900139,830149,059
Health Services 11-000-213-XXX151,439184,908166,735
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217280,837410,800417,021
Guidance 11-000-218-XXX643,273665,966629,892
Child Study Teams 11-000-219-XXX214,290272,231337,489
Improvement of Instructional Services 11-000-221-XXX579,693577,113585,778
Educational Media Services - School Library 11-000-222-XXX264,959263,357269,582
Instructional Staff Training Services 11-000-223-XXX4,11529,90863,085
General Administration 11-000-230-XXX503,015480,111447,291
School Administration 11-000-240-XXX462,199453,551472,148
Central Svcs & Admin Info Technology 11-000-25X-XXX429,578437,153418,296
Interest Earned on Maintenance Reserve 10-60605,8835,883
Operation and Maintenance of Plant Services 11-000-26X-XXX1,513,8711,882,4421,700,275
Student Transportation Services 11-000-270-XXX994,1901,197,4461,004,396
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,032,2963,474,7413,349,248
Total Support Services Expenditures 10,051,78311,970,96711,175,977
TOTAL GENERAL CURRENT EXPENSE 18,785,33021,030,13220,400,198
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6042,000,00000
Interest Earned on Capital Reserve 10-6041,8376,4546,454
Equipment 12-XXX-XXX-73X27,495128,54076,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX50,38120,0281,813,069
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,364,55000
TOTAL CAPITAL EXPENDITURES 3,444,263155,0221,895,523
OPERATING BUDGET GRAND TOTAL 22,229,59321,185,15422,295,721
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX61,64564,60564,605
Title II 20-XXX-XXX-XXX24,33718,45818,458
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX320,927271,443271,443
Total Federal Projects 406,909354,506354,506
TOTAL GRANTS AND ENTITLEMENTS 406,909354,506354,506
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX333,581330,631332,000
TOTAL REPAYMENT OF DEBT 333,581330,631332,000
Total Expenditures 22,970,08321,870,29122,982,227
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 22,970,08321,870,29122,982,227

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget622,334591,956421,259421,259
  Repayment of Debt010,16610,1660
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,893,2102,530,4972,928,2802,934,734
      Adult Education Programs0000
      Maintenance Reserve1,270,6651,271,9361,277,8191,283,702
      Legal Reserve422,2731,125,133879,0020
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost14,90314,29915,44416,47216,500
Total Classroom Instruction8,6478,3598,6549,1739,385
Classroom-Salaries and Benefits8,2888,1088,2258,7348,910
Classroom-General Supplies and Textbooks256156241265317
Classroom-Purchased Services and Other10395189174158
Total Support Services2,5262,2982,6132,7962,873
Support Services-Salaries and Benefits2,2822,0562,2662,4252,464
Total Administrative Costs1,4021,3631,3371,4461,425
Administration-Salaries and Benefits1,0889609481,0181,052
Legal Costs041394741
Total Operations and Maintenance of Plant1,5041,3961,7241,8581,679
Operations & Maintenance of Plant-Salary & Ben.704609739791687
Board Contribution to Food Services00000
Total Extracurricular Costs643689873942914
Total Equipment Costs67234511669
Employee Benefits as a % of Salaries21.823.826.626.625.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2011-12 revised appropriations and 2012-13 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
Tuition790,448 Tuition for special ed programs.
Cell tower rental31,212 Cell tower rental fees.
Total Unusual Revenues821,660 
Textbooks162,085 Change over to full year schedule.
Professional Salaries233,345 Request for Transition Counselor.
Teacher evaluation plan45,000 
Total Unusual Appropriations440,430 

 

Shared Services
  • Lakeland Regional High School believes and participates in shared service
  • and interlocal agreements to achieve economies.
  • A Tri-District Special Services Supervisor works for Wanaque, Ringwood
  • and LRHS districts.
  • Transportation services are shared between LRHS and Ringwood to provide
  • special and regular education students with required transportation.
  • LRHS provides special education transportation to Pompton Lakes and
  • Bloomingdale.
  • Grounds maintenance is scheduled in conjuntion with Wanaque Department
  • of Public Works.
  • LRHS shares the services of a Director of Autistic Education with
  • Pompton Lakes.
  • Trash and recycling services are shared among LRHS, Wanaque and Ringwood
  • Boroughs.
  • LRHS, Wanaque and Ringwood hold periodic articulation meetings to
  • coordinate curriculum.

 

Estimated Tax Rate Information
RINGWOOD
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,800,563 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,713,577,200 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5136 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,980,549 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,713,577,200 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5241 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,800,563 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,734,741,041 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5073 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,980,549 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,734,741,041 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5177 (L)
spacing
WANAQUE
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,935,815 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)579,259,284 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1974 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,077,663 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)579,259,284 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2218 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,935,815 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,331,630,538 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5209 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,077,663 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,331,630,538 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5315 (L)

 

Administrative Salaries
Employee Name: Anthony Riscica 
Job TitleSuperintendent Principal 
Base Annual Salary165,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances5,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,750 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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 
Employee Name: David Bochkay 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary83,757 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 16 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   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 CommentsNot eligible for post employment benef 
Employee Name: Georgia Schillaci 
Job TitleAdministrative Assistant 
Base Annual Salary91,794 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 26 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount4,375 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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 
Employee Name: Michael Leary 
Job TitleBusiness Administrator 
Base Annual Salary135,024 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,500 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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