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User Friendly Budgets
2008

MORRIS - DENVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,7341,7551,790
spacing
Pupils on Roll - Special Full-Time214231231
Private School Placements212020
spacing
Pupils Sent to Contracted Preschool Prog020
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog1088
Pupils Received344

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 155,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 2,969
Revenues from Local Sources:
Local Tax Levy 10-1210 21,516,202 23,336,840 24,259,598
Tuition 10-1300 108,649 86,575 21,923
Interest Earned on Capital Reserve Funds 10-1XXX 2,759 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 62,910 33,425 65,000
SUBTOTAL  21,690,520 23,456,840 24,346,521
Revenues from State Sources:
Special Education Aid 10-3130 1,464,016 1,464,016 0
Extraordinary Aid 10-3131 114,720 0 157,711
Consolidated Aid 10-3195 77,171 77,171 0
Additional Formula Aid 10-3196 46,236 96,390 0
Other State Aids 10-3XXX 96,315 84,367 0
Categorical Special Education Aid 10-3132 0 0 1,107,007
Categorical Security Aid 10-3177 0 0 145,680
Adjustment Aid 10-3178 0 0 125,615
Categorical Transportation Aid 10-3121 0 0 378,550
SUBTOTAL  1,798,458 1,721,944 1,914,563
Actual Revenues (Over)/Under Expenditures  334,240 0 0
TOTAL OPERATING BUDGET  23,823,218 25,333,784 26,264,053
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,697 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 54,777 38,000 38,000
TOTAL REVENUES FROM STATE SOURCES  54,777 38,000 38,000
Revenues from Federal Sources:
Title I 20-4411-4416 36,319 35,000 35,000
Title VI 20-4417-4418 0 20,000 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 375,000 375,000
Other 20-4XXX 471,824 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  508,143 430,000 430,000
TOTAL GRANTS AND ENTITLEMENTS  564,617 468,000 468,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 13 0
Revenues from Local Sources:
Local Tax Levy 40-1210 968,186 491,378 419,798
TOTAL REVENUES FROM LOCAL SOURCES  968,186 491,378 419,798
Revenues from State Sources:
Debt Service Aid Type II 40-3160 191,042 190,792 191,901
TOTAL LOCAL REPAYMENT OF DEBT  1,159,228 682,183 611,699
Actual Revenues (Over)/Under Expenditures  63 0 0
TOTAL REPAYMENT OF DEBT  1,159,291 682,183 611,699
TOTAL REVENUES/SOURCES  25,547,126 26,483,967 27,343,752

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,428,4237,551,8848,031,492
Special Education 11-2XX-100-XXX1,812,4741,961,2902,253,390
Basic Skills/Remedial 11-230-100-XXX304,537408,727309,685
Bilingual Education 11-240-100-XXX46,79148,47350,054
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX113,007129,370133,182
Support Services:
Tuition 11-000-100-XXX1,331,5521,228,9081,083,991
Attendance and Social Work Services 11-000-211-XXX1251,5001,500
Health Services 11-000-213-XXX253,338254,899274,242
Students - Related & Extraordinary 11-000-216,217601,292736,469828,057
Guidance 11-000-218-XXX433,261504,307519,760
Child Study Teams 11-000-219-XXX659,356693,303744,762
Improvement of Instructional Services 11-000-221-XXX58,29278,00078,400
Educational Media Services - School Library 11-000-222-XXX250,387272,206278,213
Instructional Staff Training Services 11-000-223-XXX382,711374,787351,619
General Administration 11-000-230-XXX404,754416,039433,624
School Administration 11-000-240-XXX873,782908,505884,955
Central Svcs & Admin Info Technology 11-000-25X-XXX162,217258,930252,634
Operation and Maintenance of Plant Services 11-000-26X-XXX1,474,5291,461,3031,695,615
Student Transportation Services 11-000-270-XXX1,743,9431,620,5341,720,433
Other Support Services 11-000-290-XXX274,676277,866268,932
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,838,4614,120,7274,561,307
Total Support Services Expenditures 12,742,67613,208,28313,978,044
TOTAL GENERAL CURRENT EXPENSE 22,447,90823,308,02724,755,847
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X285,864150,00095,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,032,1061,786,6081,351,804
TOTAL CAPITAL EXPENDITURES 1,317,9701,936,6081,446,804
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X57,34089,14961,402
OPERATING BUDGET GRAND TOTAL 23,823,21825,333,78426,264,053
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,69700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,0338,0008,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX6,36210,00010,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX24,8295,0005,000
Nonpublic Nursing Services 20-XXX-XXX-XXX8,39010,00010,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,5205,0005,000
Other Special Projects 20-XXX-XXX-XXX3,64300
Total State Projects 54,77738,00038,000
Federal Projects:
Title I 20-XXX-XXX-XXX36,31935,00035,000
Title VI 20-XXX-XXX-XXX020,00020,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0375,000375,000
Other Special Projects 20-XXX-XXX-XXX471,82400
Total Federal Projects 508,143430,000430,000
TOTAL GRANTS AND ENTITLEMENTS 564,617468,000468,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,159,291682,183611,699
TOTAL REPAYMENT OF DEBT 1,159,291682,183611,699
Total Expenditures 25,547,12626,483,96727,343,752

 

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 Budget615,718328,719173,719173,719
  Repayment of Debt761300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve50,2102,9692,9690
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost9,35910,24510,25010,18810,706
Total Classroom Instruction5,7806,3666,2986,2606,608
Classroom-Salaries and Benefits5,5336,0505,9565,9206,268
Classroom-General Supplies and Textbooks184197211210211
Classroom-Purchased Services and Other63120131130129
Total Support Services1,5561,7271,7961,7851,866
Support Services-Salaries and Benefits1,3541,5431,5231,5141,604
Total Administrative Costs1,0631,0991,1371,1301,103
Administration-Salaries and Benefits790887924918896
Total Operations and Maintenance of Plant794882843838945
Operations & Maintenance of Plant-Salary & Ben.451450484481490
Total Food Services Costs00000
Total Extracurricular Costs7175818182
Total Equipment Costs67153767647
Employee Benefits as a % of Salaries27.627.2282829.2

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 District participates in Co-op purchasing through the Morris County C
  • o-op.
  • The district works in conjunction with the town ship of Denville sharing
  • maintenance equipment and sharing services, including plowing services, b
  • uilding and groundswork, etc.
  • Through the district's federal REMI grant the Denville School District is
  • working hand-in-hand with the township of Denville with that grant's imp
  • lementation, including purchasing of equipment.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,259,598 (A)
Estimated Net Taxable Valuation (as of 03/03/2008)2,273,457,077 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0671 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,679,396 (D)
Estimated Net Taxable Valuation (as of 03/03/2008)2,273,457,077 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0855 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,259,598 (G)
Estimated Equalized Valuation (as of 03/03/2008)3,513,844,014 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6904 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,679,396 (J)
Estimated Equalized Valuation (as of 03/03/2008)3,513,844,014 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7023 (L)