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User Friendly Budgets
2008

MORRIS - HARDING TOWNSHIP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time293286296
spacing
Pupils on Roll - Special Full-Time243627
Private School Placements667
spacing
Pupils Sent to Other Districts-Reg Prog868192
Pupils Sent to Other Dists-Spec Ed Prog181629
Pupils Received444

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 105,016 74,685
Withdrawal from Cap Res-for Local Share 10-307 0 64,500 0
Transfers from Other Funds 10-5200 176 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,433,536 7,861,922 8,201,698
Tuition 10-1300 21,450 20,100 43,200
Transportation Fees from Individuals 10-1410 11,988 13,000 13,500
Interest Earned on Capital Reserve Funds 10-1XXX 13,095 6,000 4,000
Other Restricted Miscellaneous Revenues 10-1XXX 191,665 12,000 43,227
Unrestricted Miscellaneous Revenues 10-1XXX 0 62,000 60,000
SUBTOTAL  7,671,734 7,975,022 8,365,625
Revenues from State Sources:
Transportation Aid 10-3120 234,744 234,744 0
Special Education Aid 10-3130 187,893 187,893 0
Bilingual Education 10-3140 2,354 2,354 0
Extraordinary Aid 10-3131 60,736 65,000 181,809
Consolidated Aid 10-3195 21,258 21,258 0
Additional Formula Aid 10-3196 13,387 27,176 0
Other State Aids 10-3XXX 23,328 21,761 0
Categorical Special Education Aid 10-3132 0 0 99,973
Categorical Security Aid 10-3177 0 0 31,618
Categorical Transportation Aid 10-3121 0 0 232,882
SUBTOTAL  543,700 560,186 546,282
Adjustment for Prior Year Encumbrances  0 109,844 0
Actual Revenues (Over)/Under Expenditures  -102,796 0 0
TOTAL OPERATING BUDGET  8,112,814 8,814,568 8,986,592
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 35,323 88,675 38,500
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,062 0 0
TOTAL REVENUES FROM STATE SOURCES  1,062 0 0
Revenues from Federal Sources:
Schoolwide Programs 20-4419 0 7,706 6,165
I.D.E.A. Part B (Handicapped) 20-4420-4429 80,181 86,799 73,779
Other 20-4XXX 28,257 55,668 44,534
TOTAL REVENUES FROM FEDERAL SOURCES  108,438 150,173 124,478
TOTAL GRANTS AND ENTITLEMENTS  144,823 238,848 162,978
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 34,284 0
Revenues from Local Sources:
Local Tax Levy 40-1210 465,589 449,855 485,145
Miscellaneous 40-1XXX 44,153 0 0
TOTAL REVENUES FROM LOCAL SOURCES  509,742 449,855 485,145
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 40,931 44,493
TOTAL LOCAL REPAYMENT OF DEBT  509,742 525,070 529,638
TOTAL REPAYMENT OF DEBT  509,742 525,070 529,638
TOTAL REVENUES/SOURCES  8,767,379 9,578,486 9,679,208

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,904,8922,008,9971,965,378
Special Education 11-2XX-100-XXX280,144304,099233,433
Basic Skills/Remedial 11-230-100-XXX42,06826,45181,181
Bilingual Education 11-240-100-XXX272600340
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX43,68655,31355,084
School Sponsored Athletics 11-402-100-XXX48,86953,39252,550
Other Instructional Programs 11-4XX-100-XXX05,7606,240
Support Services:
Tuition 11-000-100-XXX1,826,5122,180,9822,262,452
Attendance and Social Work Services 11-000-211-XXX16,71717,70118,588
Health Services 11-000-213-XXX55,60867,26067,519
Students - Related & Extraordinary 11-000-216,21779,94189,83082,650
Guidance 11-000-218-XXX47,72651,41853,584
Child Study Teams 11-000-219-XXX250,917308,851357,374
Improvement of Instructional Services 11-000-221-XXX157,541178,938197,885
Educational Media Services - School Library 11-000-222-XXX56,72865,64673,732
Instructional Staff Training Services 11-000-223-XXX15,63221,51316,900
General Administration 11-000-230-XXX328,639355,448322,454
School Administration 11-000-240-XXX21,56624,35025,198
Central Svcs & Admin Info Technology 11-000-25X-XXX141,093124,700121,440
Operation and Maintenance of Plant Services 11-000-26X-XXX730,559756,609786,255
Student Transportation Services 11-000-270-XXX803,836852,557889,104
Personal Services - Employee Benefits 11-XXX-XXX-2XX895,556892,1581,010,048
Food Services 11-000-310-XXX3712490
Total Support Services Expenditures 5,428,9425,988,2106,285,183
TOTAL GENERAL CURRENT EXPENSE 7,748,8738,442,8228,679,389
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,0004,000
Equipment 12-XXX-XXX-73X2,8413,5007,481
Facilities Acquisition and Construction Services 12-000-4XX-XXX361,100353,293265,038
TOTAL CAPITAL EXPENDITURES 363,941362,793276,519
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X08,95330,684
OPERATING BUDGET GRAND TOTAL 8,112,8148,814,5688,986,592
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX35,32388,67538,500
Other State Projects:
Adult Education 20-XXX-XXX-XXX1,06200
Total State Projects 1,06200
Federal Projects:
Schoolwide Programs 20-XXX-XXX-XXX07,7066,165
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX80,18186,79973,779
Other Special Projects 20-XXX-XXX-XXX28,25755,66844,534
Total Federal Projects 108,438150,173124,478
TOTAL GRANTS AND ENTITLEMENTS 144,823238,848162,978
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX509,742525,070529,638
TOTAL REPAYMENT OF DEBT 509,742525,070529,638
Total Expenditures 8,767,3799,578,4869,679,208

 

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 Budget158,907328,526223,510223,510
  Repayment of Debt34,28434,28400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve305,788227,452168,952172,952
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve105,01674,68574,6850
      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 Cost15,24817,59917,20617,79518,097
Total Classroom Instruction7,8628,7298,8099,1629,140
Classroom-Salaries and Benefits7,3128,0338,0428,2088,302
Classroom-General Supplies and Textbooks321450370539440
Classroom-Purchased Services and Other229246397415399
Total Support Services2,6532,6222,7823,0103,271
Support Services-Salaries and Benefits2,4352,2452,5032,6022,571
Total Administrative Costs1,8941,8221,7361,7961,712
Administration-Salaries and Benefits1,2451,3701,3081,3811,272
Total Operations and Maintenance of Plant2,4702,4372,2642,4472,537
Operations & Maintenance of Plant-Salary & Ben.662687643680688
Total Food Services Costs21010
Total Extracurricular Costs333359350358357
Total Equipment Costs479101123
Employee Benefits as a % of Salaries27.72828.626.130.4

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
  • 2008 - 2009 will have a inter-local agreement to share supervisor
  • of student services with Long Hill School district.
  • District belongs to Ed-Data purchasing Coop
  • District belongs to School Alliance Insurance Fund sharing insurance risk

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,201,698 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,966,563,766 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4171 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,686,843 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,966,563,766 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4417 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,201,698 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,697,523,596 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3040 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,686,843 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,697,523,596 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3220 (L)