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User Friendly Budgets
2008

MORRIS - MORRIS HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,3372,3422,335
Pupils on Roll Regular Shared-Time351940
Pupils on Roll Reg Accr. Adult High Sch197203196
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Pupils on Roll - Special Full-Time371350371
Pupils on Roll - Special Shared-Time9147
Private School Placements414855
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Pupils Sent to Other Dists-Spec Ed Prog598
Pupils Received344
Pupils in State Facilities544

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,178,572 200,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 560,636 0
Revenues from Local Sources:
Local Tax Levy 10-1210 40,260,382 43,573,880 44,855,762
Tuition 10-1300 67,232 56,641 91,852
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 240
Unrestricted Miscellaneous Revenues 10-1XXX 484,130 410,000 440,000
SUBTOTAL  40,811,744 44,040,521 45,387,854
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 909,385 909,385 0
Transportation Aid 10-3120 1,011,059 1,011,059 0
Special Education Aid 10-3130 1,799,909 1,799,909 0
Bilingual Education 10-3140 15,274 15,274 0
Stabilization Aid 10-3171 1,291,734 1,291,734 0
Extraordinary Aid 10-3131 89,852 0 162,795
Consolidated Aid 10-3195 534,250 534,250 0
Additional Formula Aid 10-3196 166,848 345,475 0
Other State Aids 10-3XXX 245,420 225,761 225,990
Categorical Special Education Aid 10-3132 0 0 1,598,947
Equalization Aid 10-3176 0 0 4,099,988
Categorical Security Aid 10-3177 0 0 229,656
Categorical Transportation Aid 10-3121 0 0 1,041,944
SUBTOTAL  6,063,731 6,132,847 7,359,320
Adjustment for Prior Year Encumbrances  0 1,748,180 0
Actual Revenues (Over)/Under Expenditures  1,487,158 0 0
TOTAL OPERATING BUDGET  48,362,633 53,660,756 52,947,174
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 267,058 274,901 301,905
TOTAL REVENUES FROM STATE SOURCES  267,058 274,901 301,905
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 546,127 504,754 574,328
Other 20-4XXX 58,906 57,395 48,646
TOTAL REVENUES FROM FEDERAL SOURCES  605,033 562,149 622,974
TOTAL GRANTS AND ENTITLEMENTS  872,091 837,050 924,879
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 164,174 35,694
Transfers from Other Funds 40-5200 216,693 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,754,175 2,563,086 2,693,541
TOTAL REVENUES FROM LOCAL SOURCES  1,754,175 2,563,086 2,693,541
TOTAL LOCAL REPAYMENT OF DEBT  1,970,868 2,727,260 2,729,235
Actual Revenues (Over)/Under Expenditures  938,501 0 0
TOTAL REPAYMENT OF DEBT  2,909,369 2,727,260 2,729,235
TOTAL REVENUES/SOURCES  52,144,093 57,225,066 56,601,288

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,327,40316,340,45816,264,096
Special Education 11-2XX-100-XXX2,189,7682,339,0692,491,530
Basic Skills/Remedial 11-230-100-XXX495,972532,010558,220
Bilingual Education 11-240-100-XXX123,763135,590120,720
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX483,100553,155536,995
School Sponsored Athletics 11-402-100-XXX1,830,0371,996,1302,100,955
Support Services:
Tuition 11-000-100-XXX3,133,6873,685,2634,151,565
Attendance and Social Work Services 11-000-211-XXX94,63097,450101,950
Health Services 11-000-213-XXX331,941313,031329,870
Students - Related & Extraordinary 11-000-216,217282,162347,538431,730
Guidance 11-000-218-XXX1,540,3191,715,0501,685,343
Child Study Teams 11-000-219-XXX1,122,3751,291,7471,234,090
Improvement of Instructional Services 11-000-221-XXX755,683789,680995,930
Educational Media Services - School Library 11-000-222-XXX655,671705,656723,480
Instructional Staff Training Services 11-000-223-XXX209,910235,571269,520
General Administration 11-000-230-XXX792,571829,580892,290
School Administration 11-000-240-XXX1,801,6201,787,2751,703,100
Central Svcs & Admin Info Technology 11-000-25X-XXX769,933755,412814,520
Operation and Maintenance of Plant Services 11-000-26X-XXX5,515,2636,377,2524,857,970
Student Transportation Services 11-000-270-XXX2,481,4482,644,4262,749,710
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,009,6777,833,1528,819,000
Total Support Services Expenditures 26,496,89029,408,08329,760,068
TOTAL GENERAL CURRENT EXPENSE 46,946,93351,304,49551,832,584
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400240
Equipment 12-XXX-XXX-73X410,645860,974181,600
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310560,6360
TOTAL CAPITAL EXPENDITURES 410,6451,421,610181,840
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX390,917373,275357,110
Support Services 13-601-200-XXX127,71291,185114,850
Total Accredited Evening/Adult HS/Post-Grad. 518,629464,460471,960
Adult Education - Local:
Instruction 13-602-100-XXX343,030304,031289,900
Support Services 13-602-200-XXX46,39152,60053,660
Total Adult Education - Local 389,421356,631343,560
Vocational Evening - Local:
Instruction 13-629-100-XXX47,71856,30057,710
Support Services 13-629-200-XXX25,92229,32030,590
Total Vocational Evening - Local 73,64085,62088,300
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX15,05815,85016,410
Support Services 13-631-200-XXX8,30712,09012,520
Total Evening School for Foreign-Born - Local 23,36527,94028,930
TOTAL SPECIAL SCHOOLS 1,005,055934,651932,750
OPERATING BUDGET GRAND TOTAL 48,362,63353,660,75652,947,174
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,87926,95627,721
Nonpublic Auxiliary Services 20-XXX-XXX-XXX58,203176,88773,670
Nonpublic Handicapped Services 20-XXX-XXX-XXX102,5020104,210
Nonpublic Nursing Services 20-XXX-XXX-XXX35,86335,86338,291
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,32017,64019,840
Vocational Education 20-XXX-XXX-XXX12,55512,55533,573
Other Special Projects 20-XXX-XXX-XXX11,7365,0004,600
Total State Projects 267,058274,901301,905
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX546,127504,754574,328
Other Special Projects 20-XXX-XXX-XXX58,90657,39548,646
Total Federal Projects 605,033562,149622,974
TOTAL GRANTS AND ENTITLEMENTS 872,091837,050924,879
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,909,3692,727,2602,729,235
TOTAL REPAYMENT OF DEBT 2,909,3692,727,2602,729,235
Total Expenditures 52,144,09357,225,06656,601,288

 

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 Budget1,103,129720,184773,621573,621
  Repayment of Debt1,138,369199,86835,6940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve462,333568,6368,0008,240
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,487,4031,032,00900
      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 Cost13,93815,21815,70616,42916,239
Total Classroom Instruction7,3278,1198,7998,9769,144
Classroom-Salaries and Benefits6,9057,5638,0638,1828,587
Classroom-General Supplies and Textbooks352379611663422
Classroom-Purchased Services and Other70177125131135
Total Support Services2,1202,2382,2932,3642,501
Support Services-Salaries and Benefits1,9792,0972,1022,1232,289
Total Administrative Costs1,3691,4641,5211,5391,539
Administration-Salaries and Benefits1,0901,1851,2101,2231,235
Total Operations and Maintenance of Plant2,0492,2282,1372,5842,029
Operations & Maintenance of Plant-Salary & Ben.9371,0371,1011,1241,163
Total Food Services Costs00000
Total Extracurricular Costs9441,021931941966
Total Equipment Costs19315125131867
Employee Benefits as a % of Salaries22.923.524.925.226.9

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
  • Alliance for Competitive Energy Services (ACES)Natural Gas
  • Central Morris Cooperative Pricing Consortium (Heating Oil)
  • E-Rate
  • Educational Services Commission of Morris County(Special Service,
  • transportation
  • Eric West sub-fund of N.J.School Boards Ins. Group
  • Rockaway Township Board of Education-Joint Transportation
  • Mendham Township Board of Education- Joint Transportation
  • Morris County Vocational School District
  • Rockaway Borough Board of Education- Vehicle fueling,Transportation
  • Sussex County Regional Cooperative Joint Resolution for Transportation

 

Estimated Tax Rate Information
DENVILLE TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,467,735 (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)x1000.6364 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,336,507 (D)
Estimated Net Taxable Valuation (as of 03/03/2008)2,273,457,077 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6746 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,467,735 (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)x1000.4117 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,336,507 (J)
Estimated Equalized Valuation (as of 03/03/2008)3,513,844,014 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4365 (L)
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ROCKAWAY BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,410,673 (A)
Estimated Net Taxable Valuation (as of 03/03/2008)771,256,001 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5719 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,675,529 (D)
Estimated Net Taxable Valuation (as of 03/03/2008)771,256,001 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6062 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,410,673 (G)
Estimated Equalized Valuation (as of 03/03/2008)942,279,782 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4681 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,675,529 (J)
Estimated Equalized Valuation (as of 03/03/2008)942,279,782 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4962 (L)
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ROCKAWAY TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,796,227 (A)
Estimated Net Taxable Valuation (as of 03/03/2008)2,904,270,852 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7505 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,105,067 (D)
Estimated Net Taxable Valuation (as of 03/03/2008)2,904,270,852 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7956 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,796,227 (G)
Estimated Equalized Valuation (as of 03/03/2008)4,474,993,609 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4871 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,105,067 (J)
Estimated Equalized Valuation (as of 03/03/2008)4,474,993,609 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5163 (L)
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WHARTON BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,181,128 (A)
Estimated Net Taxable Valuation (as of 03/03/2008)844,280,775 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4952 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,432,200 (D)
Estimated Net Taxable Valuation (as of 03/03/2008)844,280,775 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5250 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,181,128 (G)
Estimated Equalized Valuation (as of 03/03/2008)869,854,498 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4807 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,432,200 (J)
Estimated Equalized Valuation (as of 03/03/2008)869,854,498 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5095 (L)