LAFAYETTE TOWNSHIP SCHOOL BUDGET INFORMATION The law requires the “user-friendly” budget to include, but not be limited to the following information: all line items aggregated by items type; the school tax rate; the equalized school tax rate; revenues by major category; the amount of available surplus; a description of unusual revenues or appropriations, with a description of the circumstances of the revenues and appropriations; and a list of shared services agreements in which the district is participating. In addition, the law required the “user-friendly” budgets to include detailed contract terms and benefits (in effect as of January 1, 2009) for the superintendent, assistant superintendent, the school business administrator, and any employee with an annual salary that exceeds $75,000 who is not a member of a collective bargaining unit.