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User Friendly Budgets
2008

MORRIS - MENDHAM TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time804791793
spacing
Pupils on Roll - Special Full-Time100104104
Pupils on Roll - Special Shared-Time100
Private School Placements765
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Dists-Spec Ed Prog422
Pupils Received720

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 120,000 216,101
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 99,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 40,000 0
Transfers from Other Funds 10-5200 21,096 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,887,760 12,466,917 12,911,684
Tuition 10-1300 103,875 0 0
Transportation Fees from Other LEAs 10-1420-1440 870,024 700,000 700,000
Interest Earned on Capital Reserve Funds 10-1XXX 13,468 2,500 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 131,432 40,000 103,500
SUBTOTAL  13,006,559 13,209,417 13,720,184
Revenues from State Sources:
Transportation Aid 10-3120 308,666 308,666 0
Special Education Aid 10-3130 336,559 336,559 0
Bilingual Education 10-3140 3,504 3,504 0
Stabilization Aid 10-3171 13,098 13,098 0
Extraordinary Aid 10-3131 56,548 0 141,119
Consolidated Aid 10-3195 52,899 52,899 0
Additional Formula Aid 10-3196 21,442 43,527 0
Other State Aids 10-3XXX 11,748 0 0
Categorical Special Education Aid 10-3132 0 0 398,717
Categorical Security Aid 10-3177 0 0 67,212
Categorical Transportation Aid 10-3121 0 0 302,205
SUBTOTAL  804,464 758,253 909,253
Adjustment for Prior Year Encumbrances  0 303,033 0
Actual Revenues (Over)/Under Expenditures  -26,207 0 0
TOTAL OPERATING BUDGET  13,805,912 14,529,703 14,845,538
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 4,000 0 0
TOTAL REVENUES FROM STATE SOURCES  4,000 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 164,196 117,725 125,000
Other 20-4XXX 20,625 15,000 13,770
TOTAL REVENUES FROM FEDERAL SOURCES  184,821 132,725 138,770
TOTAL GRANTS AND ENTITLEMENTS  188,821 132,725 138,770
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,159,099 1,240,672 1,230,595
TOTAL REVENUES FROM LOCAL SOURCES  1,159,099 1,240,672 1,230,595
TOTAL LOCAL REPAYMENT OF DEBT  1,159,099 1,240,672 1,230,597
Actual Revenues (Over)/Under Expenditures  56,110 0 0
TOTAL REPAYMENT OF DEBT  1,215,209 1,240,672 1,230,597
TOTAL REVENUES/SOURCES  15,209,942 15,903,100 16,214,905

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,500,6324,721,3834,941,181
Special Education 11-2XX-100-XXX919,249961,760849,468
Basic Skills/Remedial 11-230-100-XXX170,190186,569201,748
Bilingual Education 11-240-100-XXX03,8543,854
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX76,73259,45391,506
School Sponsored Athletics 11-402-100-XXX79,75486,83276,410
Support Services:
Tuition 11-000-100-XXX360,186393,475346,695
Health Services 11-000-213-XXX167,583177,087184,840
Students - Related & Extraordinary 11-000-216,217420,834449,365534,361
Guidance 11-000-218-XXX54,32761,41565,450
Child Study Teams 11-000-219-XXX401,588382,087450,860
Improvement of Instructional Services 11-000-221-XXX73,04559,75081,582
Educational Media Services - School Library 11-000-222-XXX187,494198,797192,374
Instructional Staff Training Services 11-000-223-XXX36,91246,00050,000
General Administration 11-000-230-XXX453,266560,070524,011
School Administration 11-000-240-XXX500,939600,070540,927
Central Svcs & Admin Info Technology 11-000-25X-XXX238,030218,117206,125
Operation and Maintenance of Plant Services 11-000-26X-XXX1,102,6751,096,4491,089,075
Student Transportation Services 11-000-270-XXX1,464,1221,480,6701,501,517
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,230,6832,462,1252,738,554
Food Services 11-000-310-XXX17,62600
Total Support Services Expenditures 7,709,3108,185,4778,506,371
TOTAL GENERAL CURRENT EXPENSE 13,455,86714,205,32814,670,538
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604099,0000
Interest Earned on Capital Reserve 10-60402,5005,000
Equipment 12-XXX-XXX-73X10,0003,50012,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX334,232169,375157,500
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931040,0000
TOTAL CAPITAL EXPENDITURES 344,232314,375175,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X5,81310,0000
OPERATING BUDGET GRAND TOTAL 13,805,91214,529,70314,845,538
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX4,00000
Total State Projects 4,00000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX164,196117,725125,000
Other Special Projects 20-XXX-XXX-XXX20,62515,00013,770
Total Federal Projects 184,821132,725138,770
TOTAL GRANTS AND ENTITLEMENTS 188,821132,725138,770
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,215,2091,240,6721,230,597
TOTAL REPAYMENT OF DEBT 1,215,2091,240,6721,230,597
Total Expenditures 15,209,94215,903,10016,214,905

 

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 Budget462,478464,777344,414284,533
  Repayment of Debt56,112220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve312,651326,119387,619392,619
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve134,111254,857156,2200
      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 Cost12,35812,63712,98913,52514,013
Total Classroom Instruction7,4127,6188,1288,3658,683
Classroom-Salaries and Benefits6,5806,8787,2637,5477,796
Classroom-General Supplies and Textbooks712494688639725
Classroom-Purchased Services and Other120246177179162
Total Support Services1,6581,8311,7441,8552,095
Support Services-Salaries and Benefits1,4021,4921,3381,3741,645
Total Administrative Costs1,5761,5551,6331,7531,657
Administration-Salaries and Benefits1,2861,2321,3221,3691,328
Total Operations and Maintenance of Plant1,5281,3841,3241,3881,390
Operations & Maintenance of Plant-Salary & Ben.737724743781774
Total Food Services Costs020000
Total Extracurricular Costs140180159163187
Total Equipment Costs0114414
Employee Benefits as a % of Salaries25.126.728.328.430.8

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
  • Joint Transportation
  • Educational Services Commission-tuition, transportation, related serv.
  • ACES- energy
  • Educational Data Services- classroom supplies
  • SAIF-pooled liability insurance
  • Morris County Cooperative-fuel,vehicles,snow salt,etc.
  • Morris Essex Insurance Group - pooled workers compensation insurance
  • E-rate funding

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,911,684 (A)
Estimated Net Taxable Valuation (as of 02/10/2008)2,160,521,422 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5976 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,142,279 (D)
Estimated Net Taxable Valuation (as of 02/10/2008)2,160,521,422 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6546 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,911,684 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,192,059,627 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5890 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,142,279 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,192,059,627 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6452 (L)