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User Friendly Budgets
2008

MORRIS - CHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,2431,2711,308
spacing
Pupils on Roll - Special Full-Time145158146
Private School Placements11810
spacing
Pupils Sent to Contracted Preschool Prog210
Pupils Sent to Other Dists-Spec Ed Prog654
Pupils Received031

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 600,000 520,765 929,928
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 259,000 300,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 200,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 16,543,289 17,175,292 17,646,634
Tuition 10-1300 67,084 50,000 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 33,261 15,000 15,000
Other Restricted Miscellaneous Revenues 10-1XXX 908,851 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 135,000 135,000
SUBTOTAL  17,552,485 17,375,292 17,826,634
Revenues from State Sources:
Transportation Aid 10-3120 387,451 387,451 0
Special Education Aid 10-3130 718,350 718,350 0
Bilingual Education 10-3140 11,644 11,644 0
Extraordinary Aid 10-3131 79,673 0 146,450
Consolidated Aid 10-3195 83,594 83,594 0
Additional Formula Aid 10-3196 36,031 74,784 0
Other State Aids 10-3XXX 67,031 54,683 0
Categorical Special Education Aid 10-3132 0 0 840,894
Categorical Security Aid 10-3177 0 0 110,919
Categorical Transportation Aid 10-3121 0 0 557,060
SUBTOTAL  1,383,774 1,330,506 1,655,323
Adjustment for Prior Year Encumbrances  0 15,352 0
Actual Revenues (Over)/Under Expenditures  -884,816 0 0
TOTAL OPERATING BUDGET  18,051,443 19,741,915 20,411,885
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 117,051 108,705 108,705
TOTAL REVENUES FROM STATE SOURCES  117,051 108,705 108,705
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 310,371 384,610 366,410
Other 20-4XXX 16,197 45,434 32,880
TOTAL REVENUES FROM FEDERAL SOURCES  326,568 430,044 399,290
TOTAL GRANTS AND ENTITLEMENTS  443,619 538,749 507,995
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,526,957 1,562,975 1,702,275
TOTAL REVENUES FROM LOCAL SOURCES  1,526,957 1,562,975 1,702,275
TOTAL LOCAL REPAYMENT OF DEBT  1,526,957 1,562,975 1,702,275
Actual Revenues (Over)/Under Expenditures  42,818 0 0
TOTAL REPAYMENT OF DEBT  1,569,775 1,562,975 1,702,275
TOTAL REVENUES/SOURCES  20,064,837 21,843,639 22,622,155

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,494,5786,506,7896,868,164
Special Education 11-2XX-100-XXX1,130,8111,260,7571,338,410
Basic Skills/Remedial 11-230-100-XXX242,721370,274319,275
Bilingual Education 11-240-100-XXX28,43929,09960,076
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX57,49358,36063,332
School Sponsored Athletics 11-402-100-XXX57,44476,79285,151
Support Services:
Tuition 11-000-100-XXX564,190798,019872,773
Health Services 11-000-213-XXX191,907192,573193,801
Students - Related & Extraordinary 11-000-216,217275,355320,848377,849
Guidance 11-000-218-XXX203,402195,738211,590
Child Study Teams 11-000-219-XXX439,818477,580498,241
Improvement of Instructional Services 11-000-221-XXX68,36290,36846,000
Educational Media Services - School Library 11-000-222-XXX272,427253,563244,051
Instructional Staff Training Services 11-000-223-XXX30,16057,25065,100
General Administration 11-000-230-XXX438,566484,023466,533
School Administration 11-000-240-XXX761,233783,660803,572
Central Svcs & Admin Info Technology 11-000-25X-XXX490,332460,812488,008
Operation and Maintenance of Plant Services 11-000-26X-XXX1,827,3422,077,6452,198,510
Student Transportation Services 11-000-270-XXX1,462,4581,351,2671,355,144
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,798,4723,237,4563,323,816
Total Support Services Expenditures 9,824,02410,780,80211,144,988
TOTAL GENERAL CURRENT EXPENSE 17,835,51019,082,87319,879,396
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040300,0000
Interest Earned on Capital Reserve 10-604015,00015,000
Equipment 12-XXX-XXX-73X56,2574,35237,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0200,000325,000
TOTAL CAPITAL EXPENDITURES 56,257519,352377,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX127,87525,19626,087
Total Summer School 127,87525,19626,087
Other Special Schools:
Instruction 13-4XX-100-XXX0114,494129,402
Total Other Special Schools 0114,494129,402
TOTAL SPECIAL SCHOOLS 127,875139,690155,489
Transfer of Funds to Charter Schools 10-000-100-56X31,80100
OPERATING BUDGET GRAND TOTAL 18,051,44319,741,91520,411,885
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX27,94732,44232,442
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,31800
Nonpublic Nursing Services 20-XXX-XXX-XXX37,27443,77343,773
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,94722,68022,680
Other Special Projects 20-XXX-XXX-XXX3,5659,8109,810
Total State Projects 117,051108,705108,705
Federal Projects:
Schoolwide Programs 20-XXX-XXX-XXX310,37100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0384,610366,410
Other Special Projects 20-XXX-XXX-XXX16,19745,43432,880
Total Federal Projects 326,568430,044399,290
TOTAL GRANTS AND ENTITLEMENTS 443,619538,749507,995
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,562,9751,702,275
Additional State School Building Aid-Ch.177 40-702-510-XXX1,569,77500
Total Additional State School Building Aid 1,569,77500
TOTAL REPAYMENT OF DEBT 1,569,7751,562,9751,702,275
Total Expenditures 20,064,83721,843,63922,622,155

 

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 Budget1,026,884751,216271,543271,543
  Repayment of Debt42,816-2-2-2
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve406,222689,483904,483919,483
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve520,7651,450,693929,9280
      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 Cost11,24411,33912,54012,23312,553
Total Classroom Instruction7,2397,0327,4367,2567,498
Classroom-Salaries and Benefits6,3746,6717,0526,8807,086
Classroom-General Supplies and Textbooks206178200197239
Classroom-Purchased Services and Other659183184179173
Total Support Services1,2301,3131,4311,3951,386
Support Services-Salaries and Benefits1,1071,2051,2551,2241,190
Total Administrative Costs1,4061,4631,5091,4731,473
Administration-Salaries and Benefits1,1831,1801,2041,1751,176
Total Operations and Maintenance of Plant1,2151,4351,6281,5871,661
Operations & Maintenance of Plant-Salary & Ben.599601673657689
Total Food Services Costs00000
Total Extracurricular Costs1088610199107
Total Equipment Costs40400325
Employee Benefits as a % of Salaries2625.328.328.328.1

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
interest929,927 interest from 06-07 construction funds
Total Unusual Revenues929,927 
capital improvements325,000 doors, locks, security enhancements
Total Unusual Appropriations325,000 

 

Shared Services
  • 1. Interlocal agreement with Chester Township to purchase diesel fuel for
  • district buses.
  • 2. Interlocal agreement with Chester Township to construct a new softball
  • field.
  • 3. Participate in ACT for cooperative purchasing of communication
  • services.
  • 4. Participate in ACES for cooperative purchasing of gas and electric
  • services.
  • 5. Participate in Ed-Data for cooperative purchasing of school supplies.
  • 6. Participate in joint transportation agreement with Mendham Township,
  • Washington Township and West Morris Regional to provide non-public
  • transportation.

 

Estimated Tax Rate Information
CHESTER BOROUGH
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,051,450 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)455,353,437 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6701 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,345,807 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)455,353,437 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7348 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,051,450 (G)
Estimated Equalized Valuation (as of 10/01/2008)460,954,284 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6620 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,345,807 (J)
Estimated Equalized Valuation (as of 10/01/2008)460,954,284 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7258 (L)
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CHESTER TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,595,184 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,269,011,433 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6432 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,003,102 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,269,011,433 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7053 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,595,184 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,269,011,433 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6432 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,003,102 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,269,011,433 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7053 (L)