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User Friendly Budgets
2008

MORRIS - SCH DIST OF THE CHATHAMS

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,9973,1153,181
Pupils on Roll Regular Shared-Time622
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Pupils on Roll - Special Full-Time459464459
Pupils on Roll - Special Shared-Time133
Private School Placements364343
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Pupils Sent to Other Dists-Spec Ed Prog141115
Pupils Received200
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 435,676 379,386
Revenues from Local Sources:
Local Tax Levy 10-1210 40,389,273 43,700,723 47,002,553
Tuition 10-1300 21,754 19,000 19,000
Transportation Fees from Individuals 10-1410 45,770 55,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 7,500 5,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 382,668 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 559,612 305,270 225,000
SUBTOTAL  41,406,577 44,084,993 47,296,553
Revenues from State Sources:
Special Education Aid 10-3130 2,288,291 2,288,291 0
Extraordinary Aid 10-3131 175,369 0 333,617
Consolidated Aid 10-3195 196,857 196,857 0
Additional Formula Aid 10-3196 74,554 156,876 0
Other State Aids 10-3XXX 207,202 184,359 0
Categorical Special Education Aid 10-3132 0 0 2,058,545
Categorical Security Aid 10-3177 0 0 270,269
Categorical Transportation Aid 10-3121 0 0 519,422
SUBTOTAL  2,942,273 2,826,383 3,181,853
Adjustment for Prior Year Encumbrances  0 132,779 0
Actual Revenues (Over)/Under Expenditures  127,997 0 0
TOTAL OPERATING BUDGET  44,476,847 47,479,831 50,857,792
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 167,676 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 231,951 200,260 200,260
TOTAL REVENUES FROM STATE SOURCES  231,951 200,260 200,260
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 674,571 716,113 593,103
Other 20-4XXX 85,323 78,134 64,506
TOTAL REVENUES FROM FEDERAL SOURCES  759,894 794,247 657,609
TOTAL GRANTS AND ENTITLEMENTS  1,159,521 994,507 857,869
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,729 0
Revenues from Local Sources:
Local Tax Levy 40-1210 3,216,025 2,925,392 2,790,669
TOTAL REVENUES FROM LOCAL SOURCES  3,216,025 2,925,392 2,790,669
TOTAL LOCAL REPAYMENT OF DEBT  3,216,025 2,930,121 2,790,669
TOTAL REPAYMENT OF DEBT  3,216,025 2,930,121 2,790,669
TOTAL REVENUES/SOURCES  48,852,393 51,404,459 54,506,330

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,792,57616,963,21017,729,703
Special Education 11-2XX-100-XXX2,643,8542,758,4483,317,603
Basic Skills/Remedial 11-230-100-XXX370,137347,170392,676
Bilingual Education 11-240-100-XXX136,089119,030146,066
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX265,067265,609281,463
School Sponsored Athletics 11-402-100-XXX0560,699586,955
Other Instructional Programs 11-4XX-100-XXX513,90000
Community Services Programs/Operations 11-800-330-XXX1,3063,1070
Support Services:
Tuition 11-000-100-XXX1,960,7122,171,2282,419,411
Attendance and Social Work Services 11-000-211-XXX54,34156,83459,879
Health Services 11-000-213-XXX537,432536,375562,080
Students - Related & Extraordinary 11-000-216,217687,460733,382918,896
Guidance 11-000-218-XXX940,732936,157962,649
Child Study Teams 11-000-219-XXX1,046,0401,162,5201,240,361
Improvement of Instructional Services 11-000-221-XXX915,507952,081863,608
Educational Media Services - School Library 11-000-222-XXX815,456983,7111,048,577
Instructional Staff Training Services 11-000-223-XXX210,960339,657287,926
General Administration 11-000-230-XXX988,2791,111,3041,129,678
School Administration 11-000-240-XXX2,324,6012,623,4992,497,510
Central Svcs & Admin Info Technology 11-000-25X-XXX661,336808,825897,069
Operation and Maintenance of Plant Services 11-000-26X-XXX4,791,4795,012,5825,231,766
Student Transportation Services 11-000-270-XXX1,960,5042,134,1652,535,842
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,580,9865,678,1936,454,539
Total Support Services Expenditures 23,475,82525,240,51327,109,791
TOTAL GENERAL CURRENT EXPENSE 44,198,75446,257,78649,564,257
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0000
Equipment 12-XXX-XXX-73X109,028270,013214,985
Facilities Acquisition and Construction Services 12-000-4XX-XXX127,920876,2761,000,000
TOTAL CAPITAL EXPENDITURES 236,9481,151,2891,214,985
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX7,86017,28017,280
Total Summer School 7,86017,28017,280
Other Special Schools:
Instruction 13-4XX-100-XXX33,28544,34451,715
Total Other Special Schools 33,28544,34451,715
TOTAL SPECIAL SCHOOLS 41,14561,62468,995
Transfer of Funds to Charter Schools 10-000-100-56X09,1329,555
OPERATING BUDGET GRAND TOTAL 44,476,84747,479,83150,857,792
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX167,67600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX29,25529,35629,356
Nonpublic Auxiliary Services 20-XXX-XXX-XXX20,63022,72022,720
Nonpublic Handicapped Services 20-XXX-XXX-XXX97,87788,08888,088
Nonpublic Nursing Services 20-XXX-XXX-XXX39,05639,05639,056
Nonpublic Technology Initiative 20-XXX-XXX-XXX20,80721,04021,040
Other Special Projects 20-XXX-XXX-XXX24,32600
Total State Projects 231,951200,260200,260
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX674,571716,113593,103
Other Special Projects 20-XXX-XXX-XXX85,32378,13464,506
Total Federal Projects 759,894794,247657,609
TOTAL GRANTS AND ENTITLEMENTS 1,159,521994,507857,869
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,216,0252,930,1212,790,669
TOTAL REPAYMENT OF DEBT 3,216,0252,930,1212,790,669
Total Expenditures 48,852,39351,404,45954,506,330

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget1,342,9401,182,6071,082,607829,522
  Repayment of Debt4,7294,72900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,625259,12500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve335,676461,977126,3010
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,20111,69411,80711,71712,250
Total Classroom Instruction6,5756,9706,7596,6107,039
Classroom-Salaries and Benefits6,1136,3366,2916,1406,604
Classroom-General Supplies and Textbooks426568434436393
Classroom-Purchased Services and Other3666353542
Total Support Services1,6941,7731,8681,8501,910
Support Services-Salaries and Benefits1,5311,6021,6441,6281,649
Total Administrative Costs1,2651,3361,3651,4611,452
Administration-Salaries and Benefits1,0671,1171,1471,2151,245
Total Operations and Maintenance of Plant1,4171,5211,5401,5281,571
Operations & Maintenance of Plant-Salary & Ben.756797821811801
Total Food Services Costs00000
Total Extracurricular Costs24791269262274
Total Equipment Costs732597559
Employee Benefits as a % of Salaries1919.421.518.820.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • The residents of the Chatham Borough and Chatham Township have been
  • extremely supportive of the school district and have demonstrated that
  • support by passing the school budget every year since the districtd
  • reionalized beginning in September 1988. The community has expressed an
  • appreciation for both the quality of education and the level of fiscal
  • responsibility exercised by the school district. Consequently the Board
  • of Education has directed the administration to endeavor to find
  • economies wherever possible. The administration works closely with the
  • Board of Education to ensure that the community is benefitting from the
  • wise expenditure of tax dollars.
  • One way for the school district to demonstrate fiscal responsibility
  • is for the district to participate in shared services whenever feasible
  • and whenever another school district or the local municipality is
  • receptive to such sharing of services. The School District of the
  • Chathams ("District") has worked to control its expenses by combining
  • its purchasing with other districts in a variety of ways.
  • - The district has joined the statewide organizations to control
  • the phone and energy costs. ACTS is a statewide grouping of
  • school districts that purchases long distance, regional and local
  • calls as a group to garner better rates.
  • - ACES, a group of the majority of school districts in the state,
  • similarly purchases energy as a cooperative to achieve substantial
  • savings.
  • The district also participates in a cooperative purchasing pool
  • operated through the Special Services Commission of Morris County
  • ("MOCESCOM") to realize savings on the purchase of custodial, classroom,
  • technology, and office supplies. By joining with a large number of other
  • distrcts, Chatham benefits from the larger buying power and benefits from
  • significant savings. Also, with the help of the MOCESCOM, the district
  • is able to bid for maintenance repairs as the commission bids the trades
  • on a time and material basis.
  • Chatham is one of six founding districts of Morris Union Jointure
  • Commission ("MUJC"), a grouping of school districts originally from
  • Morris and Uinon Counties which has now grown to 28 districts from 4
  • counties. These districts ae committed to working cooperatively to
  • control costs. This group focuses on the costs associated with
  • special education and staff development. Through the auspices of
  • MUJC special education students of Chatham are served closer to home
  • and at a reasonable cost. Staff development is an additional benefit

 

Estimated Tax Rate Information
CHATHAM BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,743,051 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,045,037,166 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9654 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,915,249 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,045,037,166 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0227 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,743,051 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,328,969,406 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8477 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,915,249 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,328,969,406 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8980 (L)
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CHATHAM TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,259,502 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,794,861,217 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9753 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,877,973 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,794,861,217 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0333 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,259,502 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,215,640,193 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8477 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,877,973 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,215,640,193 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8980 (L)