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User Friendly Budgets
2008

MORRIS - FLORHAM PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time873926951
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Pupils on Roll - Special Full-Time97101101
Private School Placements757
spacing
Pupils Sent to Other Dists-Spec Ed Prog857

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 100,000 150,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 20,000 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 100,000 0
Transfers from Other Funds 10-5200 12,753 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,813,493 13,433,441 13,822,785
Transportation Fees from Individuals 10-1410 47,760 50,000 45,000
Transportation Fees from Other LEAs 10-1420-1440 26,948 30,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 21,127 20 20
Other Restricted Miscellaneous Revenues 10-1XXX 166,513 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 30,000 30,000
SUBTOTAL  13,075,841 13,543,461 13,947,805
Revenues from State Sources:
Transportation Aid 10-3120 62,536 62,536 0
Special Education Aid 10-3130 627,845 627,845 0
Bilingual Education 10-3140 3,428 3,428 0
Extraordinary Aid 10-3131 101,044 0 206,426
Consolidated Aid 10-3195 47,307 47,307 0
Additional Formula Aid 10-3196 22,233 47,618 0
Other State Aids 10-3XXX 93,850 82,805 0
Categorical Special Education Aid 10-3132 0 0 597,477
Categorical Security Aid 10-3177 0 0 78,606
Categorical Transportation Aid 10-3121 0 0 145,706
SUBTOTAL  958,243 871,539 1,028,215
Adjustment for Prior Year Encumbrances  0 20,400 0
Actual Revenues (Over)/Under Expenditures  187,873 0 0
TOTAL OPERATING BUDGET  14,234,710 14,655,400 15,126,020
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,252 22,313 20,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 79,781 94,189 94,189
TOTAL REVENUES FROM STATE SOURCES  79,781 94,189 94,189
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 240,389 216,631 216,631
Other 20-4XXX 38,531 33,914 33,914
TOTAL REVENUES FROM FEDERAL SOURCES  278,920 250,545 250,545
TOTAL GRANTS AND ENTITLEMENTS  367,953 367,047 364,734
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,053,365 1,054,780 1,054,628
TOTAL REVENUES FROM LOCAL SOURCES  1,053,365 1,054,780 1,054,628
TOTAL LOCAL REPAYMENT OF DEBT  1,053,365 1,054,781 1,054,629
TOTAL REPAYMENT OF DEBT  1,053,365 1,054,781 1,054,629
TOTAL REVENUES/SOURCES  15,656,028 16,077,228 16,545,383

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,597,0594,700,2795,001,510
Special Education 11-2XX-100-XXX1,136,1421,181,3711,130,500
Bilingual Education 11-240-100-XXX32,56734,19334,600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX70,87661,25065,935
School Sponsored Athletics 11-402-100-XXX37,29737,40041,200
Other Instructional Programs 11-4XX-100-XXX2255001,000
Support Services:
Tuition 11-000-100-XXX775,411769,272737,688
Health Services 11-000-213-XXX217,321224,240244,070
Students - Related & Extraordinary 11-000-216,217471,516560,310646,520
Guidance 11-000-218-XXX181,199198,550213,650
Child Study Teams 11-000-219-XXX361,095320,775348,300
Improvement of Instructional Services 11-000-221-XXX82,74668,50066,000
Educational Media Services - School Library 11-000-222-XXX311,656297,167328,950
Instructional Staff Training Services 11-000-223-XXX75,09589,500119,800
General Administration 11-000-230-XXX409,727458,400448,900
School Administration 11-000-240-XXX552,482662,359720,666
Central Svcs & Admin Info Technology 11-000-25X-XXX326,167271,917259,050
Operation and Maintenance of Plant Services 11-000-26X-XXX1,191,4721,288,9751,366,425
Student Transportation Services 11-000-270-XXX897,751766,800775,500
Other Support Services 11-000-290-XXX01,4130
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,299,3312,467,9412,517,000
Total Support Services Expenditures 8,152,9698,446,1198,792,519
TOTAL GENERAL CURRENT EXPENSE 14,027,13514,461,11215,067,264
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604020,0000
Interest Earned on Capital Reserve 10-60402020
Equipment 12-XXX-XXX-73X29,10444,56818,250
Facilities Acquisition and Construction Services 12-000-4XX-XXX178,471129,70030,000
TOTAL CAPITAL EXPENDITURES 207,575194,28848,270
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X0010,486
OPERATING BUDGET GRAND TOTAL 14,234,71014,655,40015,126,020
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,25222,31320,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,06412,40712,407
Nonpublic Auxiliary Services 20-XXX-XXX-XXX10,1795,4535,453
Nonpublic Handicapped Services 20-XXX-XXX-XXX23,65246,31146,311
Nonpublic Nursing Services 20-XXX-XXX-XXX18,71117,13817,138
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,0808,8808,880
Other Special Projects 20-XXX-XXX-XXX3,0954,0004,000
Total State Projects 79,78194,18994,189
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX240,389216,631216,631
Other Special Projects 20-XXX-XXX-XXX38,53133,91433,914
Total Federal Projects 278,920250,545250,545
TOTAL GRANTS AND ENTITLEMENTS 367,953367,047364,734
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,053,3651,054,7811,054,629
TOTAL REPAYMENT OF DEBT 1,053,3651,054,7811,054,629
Total Expenditures 15,656,02816,077,22816,545,383

 

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 Budget287,530270,608200,60850,608
  Repayment of Debt2210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve202,14782,34924,88924,909
      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 Cost11,86612,62412,65112,61012,896
Total Classroom Instruction6,8497,3377,3407,2357,290
Classroom-Salaries and Benefits6,3946,9226,9286,8286,776
Classroom-General Supplies and Textbooks360317297290374
Classroom-Purchased Services and Other9598114116140
Total Support Services1,9992,1362,1392,1082,281
Support Services-Salaries and Benefits1,7311,9051,7721,8271,950
Total Administrative Costs1,5011,5661,6181,6441,644
Administration-Salaries and Benefits1,1341,2051,3131,3241,356
Total Operations and Maintenance of Plant1,3091,3601,3391,4121,460
Operations & Maintenance of Plant-Salary & Ben.636683705723762
Total Food Services Costs00000
Total Extracurricular Costs135136120118125
Total Equipment Costs1730274317
Employee Benefits as a % of Salaries25.526.42827.326.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 beleives that sharing services is a fiscally responsible
  • method of cost containment. The district contracts with the Hanover Park
  • Regional High School for transportation services and transportation
  • maintenance services. The district shares tranportatin services with
  • Madison Public School district as well as with the ESC of Morris County.
  • The district is a memeber of ACES for energy consumption, both natural
  • gas and electric. ACT for the purchase of local and long distance
  • telecommunication services and files for Erate discounts annually. The
  • district recieves various grounds keepping services from the municpality.
  • The district also belongs to the ESC of Morris county for the cooperative
  • purchasing of instructional, technology, office, AVA, custodial and paper
  • supplies.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,822,785 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)3,334,145,253 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4146 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,877,413 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)3,334,145,253 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4462 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,822,785 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,279,776,603 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4215 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,877,413 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,279,776,603 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4536 (L)