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User Friendly Budgets
2008

MORRIS - MORRIS PLAINS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time557553578
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Pupils on Roll - Special Full-Time606160
Private School Placements152218
spacing
Pupils Sent to Other Districts-Reg Prog150154161
Pupils Sent to Other Dists-Spec Ed Prog363232
Pupils Received111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 315,539 382,201 270,462
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 50,000 0 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 98,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 220,000 276,320 200,000
Transfers from Other Funds 10-5200 35,035 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,199,448 11,647,426 12,142,867
Tuition 10-1300 32,141 0 56,850
Interest Earned on Capital Reserve Funds 10-1XXX 6,175 6,000 47,200
Unrestricted Miscellaneous Revenues 10-1XXX 194,340 172,200 42,000
SUBTOTAL  11,432,104 11,825,626 12,288,917
Revenues from State Sources:
Transportation Aid 10-3120 147,896 147,896 0
Special Education Aid 10-3130 501,860 501,860 0
Bilingual Education 10-3140 7,044 7,044 0
Stabilization Aid 10-3171 176,321 176,321 0
Extraordinary Aid 10-3131 48,829 40,000 88,321
Consolidated Aid 10-3195 41,092 41,092 0
Additional Formula Aid 10-3196 26,226 53,239 0
Other State Aids 10-3XXX 9,090 0 0
Categorical Special Education Aid 10-3132 0 0 475,485
Categorical Security Aid 10-3177 0 0 62,529
Adjustment Aid 10-3178 0 0 195,118
Categorical Transportation Aid 10-3121 0 0 164,237
SUBTOTAL  958,358 967,452 985,690
Adjustment for Prior Year Encumbrances  0 211,783 0
Actual Revenues (Over)/Under Expenditures  -317,625 0 0
TOTAL OPERATING BUDGET  12,327,872 13,663,382 13,843,069
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 151,519 159,290 135,400
Other 20-4XXX 27,990 20,810 17,700
TOTAL REVENUES FROM FEDERAL SOURCES  179,509 180,100 153,100
TOTAL GRANTS AND ENTITLEMENTS  179,509 180,100 153,100
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 560,994 571,244 580,844
TOTAL REVENUES FROM LOCAL SOURCES  560,994 571,244 580,844
TOTAL LOCAL REPAYMENT OF DEBT  560,994 571,244 580,844
TOTAL REPAYMENT OF DEBT  560,994 571,244 580,844
TOTAL REVENUES/SOURCES  13,068,375 14,414,726 14,577,013

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,837,0413,168,5113,012,531
Special Education 11-2XX-100-XXX603,388654,013680,545
Basic Skills/Remedial 11-230-100-XXX52,94956,851109,467
Bilingual Education 11-240-100-XXX2,1595,5005,550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX65,16680,00075,000
School Sponsored Athletics 11-402-100-XXX56,52463,59056,600
Support Services:
Tuition 11-000-100-XXX3,475,0954,015,5224,274,280
Health Services 11-000-213-XXX94,686116,706114,825
Students - Related & Extraordinary 11-000-216,217103,988101,021103,225
Guidance 11-000-218-XXX125,484135,46180,514
Child Study Teams 11-000-219-XXX389,726463,677444,881
Improvement of Instructional Services 11-000-221-XXX8,33710,50010,500
Educational Media Services - School Library 11-000-222-XXX151,740157,491131,228
Instructional Staff Training Services 11-000-223-XXX9,72218,80018,800
General Administration 11-000-230-XXX396,722454,130463,314
School Administration 11-000-240-XXX187,493196,905162,133
Central Svcs & Admin Info Technology 11-000-25X-XXX236,814256,767261,564
Operation and Maintenance of Plant Services 11-000-26X-XXX1,100,5391,229,8131,161,869
Student Transportation Services 11-000-270-XXX702,029719,459778,030
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,645,8831,693,2001,716,982
Total Support Services Expenditures 8,628,2589,569,4529,722,145
TOTAL GENERAL CURRENT EXPENSE 12,245,48513,597,91713,661,838
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60406,00047,200
Equipment 12-XXX-XXX-73X82,38743,55936,031
Facilities Acquisition and Construction Services 12-000-4XX-XXX0098,000
TOTAL CAPITAL EXPENDITURES 82,38749,559181,231
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X015,9060
OPERATING BUDGET GRAND TOTAL 12,327,87213,663,38213,843,069
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX151,519159,290135,400
Other Special Projects 20-XXX-XXX-XXX27,99020,81017,700
Total Federal Projects 179,509180,100153,100
TOTAL GRANTS AND ENTITLEMENTS 179,509180,100153,100
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0571,244580,844
Additional State School Building Aid-Ch.177 40-702-510-XXX560,99400
Total Additional State School Building Aid 560,99400
TOTAL REPAYMENT OF DEBT 560,994571,244580,844
Total Expenditures 13,068,37514,414,72614,577,013

 

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 Budget610,357493,560456,476267,172
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve140,417196,592202,592151,792
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve236,492274,27581,1580
      Tuition Reserve696,553656,320380,000180,000
      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 Cost13,63413,10313,59614,43513,495
Total Classroom Instruction7,8247,5387,1527,7087,278
Classroom-Salaries and Benefits7,5097,1926,8147,3586,948
Classroom-General Supplies and Textbooks314346298309291
Classroom-Purchased Services and Other00394139
Total Support Services1,9181,8841,9001,9931,760
Support Services-Salaries and Benefits1,4851,6011,5531,6241,417
Total Administrative Costs1,6011,5641,5571,6191,524
Administration-Salaries and Benefits1,2061,2511,1681,2161,142
Total Operations and Maintenance of Plant2,0841,8972,7642,8812,727
Operations & Maintenance of Plant-Salary & Ben.8538871,6511,7161,596
Total Food Services Costs00000
Total Extracurricular Costs207212224234206
Total Equipment Costs549134577156
Employee Benefits as a % of Salaries31.231.430.129.231

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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,142,867 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)776,136,704 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.5645 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,723,711 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)776,136,704 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6394 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,142,867 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,511,662,657 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8033 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,723,711 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,511,662,657 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8417 (L)