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User Friendly Budgets
2008

MORRIS - MOUNT ARLINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time340336341
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Pupils on Roll - Special Full-Time655858
Private School Placements489
spacing
Pupils Sent to Other Districts-Reg Prog174158159
Pupils Sent to Other Dists-Spec Ed Prog334647
Pupils Received222
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 106,896 279,782
Withdrawal from Cap Res-for Local Share 10-307 0 0 5,418
Revenues from Local Sources:
Local Tax Levy 10-1210 7,976,039 8,557,293 8,567,494
Tuition 10-1300 21,470 0 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 100 0 100
Unrestricted Miscellaneous Revenues 10-1XXX 86,824 12,000 84,500
SUBTOTAL  8,084,433 8,569,293 8,672,094
Revenues from State Sources:
Transportation Aid 10-3120 165,680 165,680 0
Special Education Aid 10-3130 431,695 431,695 0
Stabilization Aid 10-3171 111,523 111,523 0
Extraordinary Aid 10-3131 30,493 0 87,075
Consolidated Aid 10-3195 71,757 71,757 0
Additional Formula Aid 10-3196 23,796 48,306 0
Other State Aids 10-3XXX 3,263 0 0
Categorical Special Education Aid 10-3132 0 0 327,960
Categorical Security Aid 10-3177 0 0 45,717
Adjustment Aid 10-3178 0 0 173,321
Categorical Transportation Aid 10-3121 0 0 241,593
SUBTOTAL  838,207 828,961 875,666
Revenues from Federal Sources:
IMPACT Aid 10-4100 15,634 0 0
SUBTOTAL  15,634 0 0
Actual Revenues (Over)/Under Expenditures  -203,651 0 0
TOTAL OPERATING BUDGET  8,734,623 9,505,150 9,832,960
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,325 4,265 1,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 12,546 12,546 0
Other Restricted Entitlements 20-32XX 3,231 4,327 4,400
TOTAL REVENUES FROM STATE SOURCES  15,777 16,873 4,400
Revenues from Federal Sources:
Title I 20-4411-4416 32,389 26,036 26,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 136,193 135,168 120,000
Other 20-4XXX 25,622 25,053 24,000
TOTAL REVENUES FROM FEDERAL SOURCES  194,204 186,257 170,000
TOTAL GRANTS AND ENTITLEMENTS  213,306 207,395 175,400
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 12,021 9,102
Transfers from Other Funds 40-5200 9,102 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 232,149 220,368 223,267
TOTAL REVENUES FROM LOCAL SOURCES  232,149 220,368 223,267
TOTAL LOCAL REPAYMENT OF DEBT  241,251 232,389 232,369
Actual Revenues (Over)/Under Expenditures  -9,102 0 0
TOTAL REPAYMENT OF DEBT  232,149 232,389 232,369
TOTAL REVENUES/SOURCES  9,180,078 9,944,934 10,240,729

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,729,4931,581,2501,674,760
Special Education 11-2XX-100-XXX655,631719,200738,250
Basic Skills/Remedial 11-230-100-XXX42,74331,45031,800
Bilingual Education 11-240-100-XXX7,9808,5009,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,43523,70028,400
School Sponsored Athletics 11-402-100-XXX29,99933,70035,500
Support Services:
Tuition 11-000-100-XXX2,843,4103,113,1003,332,400
Attendance and Social Work Services 11-000-211-XXX43,71846,20048,200
Health Services 11-000-213-XXX137,454145,100151,750
Students - Related & Extraordinary 11-000-216,217209,415307,200317,700
Guidance 11-000-218-XXX60,71460,85074,900
Child Study Teams 11-000-219-XXX171,271232,600232,800
Improvement of Instructional Services 11-000-221-XXX8,1438,6008,900
Educational Media Services - School Library 11-000-222-XXX81,39775,30054,000
Instructional Staff Training Services 11-000-223-XXX18,82316,6009,500
General Administration 11-000-230-XXX288,220312,000308,200
School Administration 11-000-240-XXX142,459159,900144,800
Central Svcs & Admin Info Technology 11-000-25X-XXX105,546117,100123,800
Operation and Maintenance of Plant Services 11-000-26X-XXX631,359641,200672,500
Student Transportation Services 11-000-270-XXX363,929440,600505,100
Personal Services - Employee Benefits 11-XXX-XXX-2XX827,069973,0001,075,600
Food Services 11-000-310-XXX3,13000
Total Support Services Expenditures 5,936,0576,649,3507,060,150
TOTAL GENERAL CURRENT EXPENSE 8,422,3389,047,1509,577,860
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400100
Facilities Acquisition and Construction Services 12-000-4XX-XXX276,469420,000232,000
TOTAL CAPITAL EXPENDITURES 276,469420,000232,100
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X35,81638,00023,000
OPERATING BUDGET GRAND TOTAL 8,734,6239,505,1509,832,960
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,3254,2651,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX12,54612,5460
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,54612,5460
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,0601,3971,400
Nonpublic Nursing Services 20-XXX-XXX-XXX1,4111,9302,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX7601,0001,000
Total State Projects 15,77716,8734,400
Federal Projects:
Title I 20-XXX-XXX-XXX32,38926,03626,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX136,193135,168120,000
Other Special Projects 20-XXX-XXX-XXX25,62225,05324,000
Total Federal Projects 194,204186,257170,000
TOTAL GRANTS AND ENTITLEMENTS 213,306207,395175,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX232,149232,389232,369
TOTAL REPAYMENT OF DEBT 232,149232,389232,369
Total Expenditures 9,180,0789,944,93410,240,729

 

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 Budget197,054283,756383,756250,000
  Repayment of Debt12,02121,1239,1020
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,3185,3185,3180
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve135,973252,922146,0260
      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 Cost12,23112,82513,63514,11814,533
Total Classroom Instruction7,0717,3077,4977,5967,899
Classroom-Salaries and Benefits6,7506,9177,1097,2697,570
Classroom-General Supplies and Textbooks158302264248247
Classroom-Purchased Services and Other163871247981
Total Support Services1,9762,1242,5182,7412,776
Support Services-Salaries and Benefits1,4761,7612,0092,1032,257
Total Administrative Costs1,4771,5541,6821,7851,770
Administration-Salaries and Benefits1,0011,2671,0901,2771,390
Total Operations and Maintenance of Plant1,5481,6691,7451,7961,867
Operations & Maintenance of Plant-Salary & Ben.621637689705736
Total Food Services Costs08000
Total Extracurricular Costs146150176182202
Total Equipment Costs00000
Employee Benefits as a % of Salaries24.623.128.827.428.7

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
  • Mt Arlington participates in a number of cost saving services.
  • Some of which are:
  • 1.Morris Essex Insurance Fund (Joint Group Insurance)
  • 2.Alliance for Competitive Energy Services (ACES)
  • 3.Alliance for Competitive Telecommunications (ACT)
  • 4.Debt Refinanced (Saving Taxpayers $312,000)
  • 5.Services with the Borough of Mt Arlington and the Recreation Dept
  • parking lot snow plowing, use of school facilities (gym,
  • large group meeting space, softball and soccer fields, etc.)
  • 6.Morris Area Curriculum Network
  • 7.Morris County Educational Technology Training Center (MCETTC)

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,567,494 (A)
Estimated Net Taxable Valuation (as of 10/01/2006)692,720,330 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.2368 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,790,761 (D)
Estimated Net Taxable Valuation (as of 10/01/2006)692,720,330 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.2690 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,567,494 (G)
Estimated Equalized Valuation (as of 10/01/2006)863,033,329 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9927 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,790,761 (J)
Estimated Equalized Valuation (as of 10/01/2006)863,033,329 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0186 (L)