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User Friendly Budgets
2008

MORRIS - MORRIS SCHOOL DISTRICT

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,9133,9633,945
Pupils on Roll Regular Shared-Time1037
spacing
Pupils on Roll - Special Full-Time754731761
Pupils on Roll - Special Shared-Time854
Private School Placements108105105
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Pupils Sent to Other Districts-Reg Prog144
Pupils Sent to Other Dists-Spec Ed Prog121314
Pupils Received194205207
Pupils in State Facilities799

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,620,026 4,890,826
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 360,000 0
Budgeted Fund Balance - Tuition Adjustment 10-303 3,298,116 0 0
Withdrawal from Cap Res-for Local Share 10-307 1,337,860 0 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 200,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 71,829,348 74,593,144 77,058,100
Tuition 10-1300 3,235,339 3,147,680 3,226,916
Interest Earned on Capital Reserve Funds 10-1XXX 83,151 16,500 30,000
Unrestricted Miscellaneous Revenues 10-1XXX 747,602 400,000 590,000
SUBTOTAL  75,895,440 78,157,324 80,905,016
Revenues from State Sources:
Transportation Aid 10-3120 1,309,155 1,309,155 0
Special Education Aid 10-3130 3,972,315 3,972,315 0
Bilingual Education 10-3140 505,546 505,546 0
Extraordinary Aid 10-3131 216,505 0 327,617
Consolidated Aid 10-3195 517,878 517,878 0
Additional Formula Aid 10-3196 220,009 446,618 0
Other State Aids 10-3XXX 56,538 653,750 80,507
Categorical Special Education Aid 10-3132 0 0 2,591,905
Categorical Security Aid 10-3177 0 0 622,769
Adjustment Aid 10-3178 0 0 3,860,615
Categorical Transportation Aid 10-3121 0 0 1,296,474
SUBTOTAL  6,797,946 7,405,262 8,779,887
Revenues from Federal Sources:
IMPACT Aid 10-4100 7,830 5,000 0
SUBTOTAL  7,830 5,000 0
Adjustment for Prior Year Encumbrances  0 956,411 0
Actual Revenues (Over)/Under Expenditures  -3,345,687 0 0
TOTAL OPERATING BUDGET  80,893,389 90,504,023 94,575,729
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 90,476 325,330 50,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 13,710 0 0
Instructional Supplement Aid - Pr Yr Carryover 20-3214 12,786 0 0
Demonstrably Effective Program Aid 20-3212 751,695 742,014 0
Preschool Education Aid 20-3218 0 0 234,300
Instructional Supplement Aid 20-3214 275,492 286,728 0
Other Restricted Entitlements 20-32XX 787,792 1,020,401 667,213
TOTAL REVENUES FROM STATE SOURCES  1,841,475 2,049,143 901,513
Revenues from Federal Sources:
Title I 20-4411-4416 495,044 675,410 371,015
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,292,002 1,725,533 1,135,954
Other 20-4XXX 472,577 435,463 247,456
TOTAL REVENUES FROM FEDERAL SOURCES  2,259,623 2,836,406 1,754,425
TOTAL GRANTS AND ENTITLEMENTS  4,191,574 5,210,879 2,705,938
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 14,987 11,600
Revenues from Local Sources:
Local Tax Levy 40-1210 1,005,812 980,932 940,370
Miscellaneous 40-1XXX 225 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,006,037 980,932 940,370
Revenues from State Sources:
Debt Service Aid Type II 40-3160 235,854 234,844 233,625
TOTAL LOCAL REPAYMENT OF DEBT  1,241,891 1,230,763 1,185,595
Actual Revenues (Over)/Under Expenditures  7,467 0 0
TOTAL REPAYMENT OF DEBT  1,249,358 1,230,763 1,185,595
TOTAL REVENUES/SOURCES  86,334,321 96,945,665 98,467,262

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX23,504,14525,288,81226,436,131
Special Education 11-2XX-100-XXX6,137,2716,882,1457,021,619
Basic Skills/Remedial 11-230-100-XXX995,1271,053,1931,102,011
Bilingual Education 11-240-100-XXX1,457,2801,699,1611,889,014
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX278,061273,064293,228
School Sponsored Athletics 11-402-100-XXX1,044,7961,153,2471,140,503
Other Instructional Programs 11-4XX-100-XXX81,90287,00094,000
Community Services Programs/Operations 11-800-330-XXX179,507184,245160,431
Support Services:
Tuition 11-000-100-XXX5,384,8025,966,8265,986,536
Attendance and Social Work Services 11-000-211-XXX50,34352,56153,966
Health Services 11-000-213-XXX897,543985,0971,022,376
Students - Related & Extraordinary 11-000-216,2172,805,8582,740,8372,623,235
Guidance 11-000-218-XXX1,983,4312,271,5872,296,237
Child Study Teams 11-000-219-XXX2,269,4222,508,5702,563,312
Improvement of Instructional Services 11-000-221-XXX885,401988,4561,008,547
Educational Media Services - School Library 11-000-222-XXX1,131,9241,321,2251,391,079
Instructional Staff Training Services 11-000-223-XXX235,127337,989331,930
General Administration 11-000-230-XXX686,121970,864887,753
School Administration 11-000-240-XXX2,602,0632,680,7922,742,376
Central Svcs & Admin Info Technology 11-000-25X-XXX1,522,9522,038,9732,022,171
Operation and Maintenance of Plant Services 11-000-26X-XXX8,137,9699,226,4778,833,320
Student Transportation Services 11-000-270-XXX5,981,5816,694,1377,179,220
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,621,87313,962,98415,363,005
Food Services 11-000-310-XXX230,821254,040245,000
Total Support Services Expenditures 46,427,23153,001,41554,550,063
TOTAL GENERAL CURRENT EXPENSE 80,105,32089,622,28292,687,000
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040360,0000
Interest Earned on Capital Reserve 10-604016,50030,000
Equipment 12-XXX-XXX-73X247,88384,083392,573
Facilities Acquisition and Construction Services 12-000-4XX-XXX00864,660
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931260,28000
TOTAL CAPITAL EXPENDITURES 508,163460,5831,287,233
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX38,652117,124132,319
Support Services 13-422-200-XXX8,75516,09814,500
Total Summer School 47,407133,222146,819
TOTAL SPECIAL SCHOOLS 47,407133,222146,819
Transfer of Funds to Charter Schools 10-000-100-56X232,499287,936454,677
OPERATING BUDGET GRAND TOTAL 80,893,38990,504,02394,575,729
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX90,476325,33050,000
Early Childhood Program Aid:
Instruction 20-211-100-XXX00101,300
Support Services 20-211-200-XXX00133,000
TOTAL EARLY CHILDHOOD PROGRAM AID 00234,300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX694,509671,1180
Support Services 20-212-200-XXX70,89670,8960
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 765,405742,0140
Instructional Supplement Aid:
Instruction 20-214-100-XXX288,278286,7280
TOTAL INSTRUCTIONAL SUPPLEMENT AID 288,278286,7280
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX123,622155,598132,258
Nonpublic Auxiliary Services 20-XXX-XXX-XXX79,820126,963107,919
Nonpublic Handicapped Services 20-XXX-XXX-XXX166,061175,378149,071
Nonpublic Nursing Services 20-XXX-XXX-XXX171,445214,926182,687
Nonpublic Technology Initiative 20-XXX-XXX-XXX92,360112,09295,278
Other Special Projects 20-XXX-XXX-XXX154,484235,4440
Total State Projects 1,841,4752,049,143901,513
Federal Projects:
Title I 20-XXX-XXX-XXX495,044675,410371,015
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,292,0021,725,5331,135,954
Other Special Projects 20-XXX-XXX-XXX472,577435,463247,456
Total Federal Projects 2,259,6232,836,4061,754,425
TOTAL GRANTS AND ENTITLEMENTS 4,191,5745,210,8792,705,938
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,249,3581,230,7631,185,595
TOTAL REPAYMENT OF DEBT 1,249,3581,230,7631,185,595
Total Expenditures 86,334,32196,945,66598,467,262

 

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 Budget2,299,3701,669,4912,139,4911,789,491
  Repayment of Debt22,67915,21211,6000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,627,0431,449,9141,826,4141,856,414
      Adult Education Programs0000
      Maintenance Reserve303,197311,059311,059311,059
      Legal Reserve6,220,8928,520,8524,540,8260
      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 Cost14,68915,08416,34816,69316,900
Total Classroom Instruction8,3688,7329,4819,5559,797
Classroom-Salaries and Benefits7,9868,3779,0149,0739,312
Classroom-General Supplies and Textbooks298238307312314
Classroom-Purchased Services and Other85117160171171
Total Support Services2,7122,6812,9082,9582,996
Support Services-Salaries and Benefits2,4322,4812,6872,7352,764
Total Administrative Costs1,2501,2341,4171,4451,445
Administration-Salaries and Benefits1,0211,0401,0951,1081,131
Total Operations and Maintenance of Plant1,8851,9352,0022,1852,105
Operations & Maintenance of Plant-Salary & Ben.9289451,0201,0291,062
Total Food Services Costs3750545452
Total Extracurricular Costs335338359366371
Total Equipment Costs2954171883
Employee Benefits as a % of Salaries21.42325.725.727.7

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 Morris School District participates in the following shared services
  • & cooperatives:
  • Morris County Educational Services Commission-transportation services
  • Mendham Township Jointure-transportation services
  • Sussex County Regional Cooperative-transportation services
  • Morris School District Academy for Professional Development-professional
  • development services provided in-district and to other districts
  • Morris School District Food Services-food service and administrative
  • oversight services provided to Shepherd School and Neighborhood House
  • Morris County Cooperative-cooperative purchasing
  • Educational Data Services-cooperative purchasing
  • NJ Department of the Treasury-Division of Purchasing & Property-state
  • contract purchasing
  • Alliance for Competitive Energy Services-energy aggregation bidding
  • Morris School District Preschool Outreach-Provision of preschool outreach
  • teachers to Neighborhood House, Collinsville, Children on the Green and
  • Head Start
  • Morris Township Public Works-shared use of materials and equipment
  • Morris School District CABAS Program-multiple district autistic program

 

Estimated Tax Rate Information
MORRIS TOWNSHIP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy50,925,794 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)3,765,860,825 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3523 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy51,547,261 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)3,765,860,825 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3688 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy50,925,794 (G)
Estimated Equalized Valuation (as of 10/01/2007)5,646,899,098 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9018 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy51,547,261 (J)
Estimated Equalized Valuation (as of 10/01/2007)5,646,899,098 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9128 (L)
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MORRISTOWN TOWN
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,132,306 (A)
Estimated Net Taxable Valuation (as of 12/31/2007)2,257,983,942 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.1573 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,451,209 (D)
Estimated Net Taxable Valuation (as of 12/31/2007)2,257,983,942 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1715 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,132,306 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,897,676,843 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9018 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,451,209 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,897,676,843 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9128 (L)