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User Friendly Budgets
2008

MORRIS - ROCKAWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,4422,3222,296
spacing
Pupils on Roll - Special Full-Time419425425
Private School Placements131010
spacing
Pupils Sent to Other Dists-Spec Ed Prog676
Pupils Received533

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 934,910 1,808,792
Withdrawal from Cap Res-for Local Share 10-307 0 206,000 503,500
Revenues from Local Sources:
Local Tax Levy 10-1210 36,816,712 38,968,817 38,308,060
Tuition 10-1300 217,969 180,000 120,000
Transportation Fees from Other LEAs 10-1420-1440 10,931 35,000 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 32,766 4,800 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 499,495 229,800 320,000
SUBTOTAL  37,577,873 39,418,417 38,788,060
Revenues from State Sources:
Transportation Aid 10-3120 434,397 434,397 0
Special Education Aid 10-3130 2,424,789 2,424,789 0
Bilingual Education 10-3140 28,122 28,122 0
Stabilization Aid 10-3171 216,855 216,855 0
Extraordinary Aid 10-3131 144,429 0 324,567
Consolidated Aid 10-3195 172,315 172,315 0
Additional Formula Aid 10-3196 98,294 199,537 0
Other State Aids 10-3XXX 12,992 0 0
Categorical Special Education Aid 10-3132 0 0 1,497,665
Equalization Aid 10-3176 0 0 1,553,980
Categorical Security Aid 10-3177 0 0 214,151
Categorical Transportation Aid 10-3121 0 0 431,905
SUBTOTAL  3,532,193 3,476,015 4,022,268
Revenues from Federal Sources:
IMPACT Aid 10-4100 674,500 350,000 250,000
SUBTOTAL  674,500 350,000 250,000
Adjustment for Prior Year Encumbrances  0 1,267,369 0
Actual Revenues (Over)/Under Expenditures  -1,248,401 0 0
TOTAL OPERATING BUDGET  40,536,165 45,652,711 45,372,620
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 3,303 6,810 6,810
TOTAL REVENUES FROM STATE SOURCES  3,303 6,810 6,810
Revenues from Federal Sources:
Title I 20-4411-4416 89,372 105,165 71,023
I.D.E.A. Part B (Handicapped) 20-4420-4429 592,121 550,000 550,000
Other 20-4XXX 96,202 68,369 81,804
TOTAL REVENUES FROM FEDERAL SOURCES  777,695 723,534 702,827
TOTAL GRANTS AND ENTITLEMENTS  785,998 730,344 709,637
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 20,456 0
Revenues from Local Sources:
Local Tax Levy 40-1210 513,346 472,978 484,344
TOTAL REVENUES FROM LOCAL SOURCES  513,346 472,978 484,344
Revenues from State Sources:
Debt Service Aid Type II 40-3160 200,173 199,867 196,444
TOTAL LOCAL REPAYMENT OF DEBT  713,519 693,301 680,788
TOTAL REPAYMENT OF DEBT  713,519 693,301 680,788
TOTAL REVENUES/SOURCES  42,035,682 47,076,356 46,763,045

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,251,81512,607,20412,730,898
Special Education 11-2XX-100-XXX4,638,3464,826,2014,916,338
Basic Skills/Remedial 11-230-100-XXX245,890263,942317,568
Bilingual Education 11-240-100-XXX275,215290,329301,715
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX123,663115,250112,750
Other Instructional Programs 11-4XX-100-XXX107,162231,500231,000
Community Services Programs/Operations 11-800-330-XXX28,20541,00041,000
Support Services:
Tuition 11-000-100-XXX631,3021,154,338722,110
Attendance and Social Work Services 11-000-211-XXX1,35010,1542,210
Health Services 11-000-213-XXX574,973614,835632,900
Students - Related & Extraordinary 11-000-216,2171,643,1651,778,2021,727,954
Guidance 11-000-218-XXX571,269659,582702,489
Child Study Teams 11-000-219-XXX1,331,6451,388,3311,391,403
Improvement of Instructional Services 11-000-221-XXX223,108376,630380,563
Educational Media Services - School Library 11-000-222-XXX496,059459,450484,488
Instructional Staff Training Services 11-000-223-XXX64,663120,990161,500
General Administration 11-000-230-XXX788,934880,106929,724
School Administration 11-000-240-XXX1,688,7501,919,5761,902,333
Central Svcs & Admin Info Technology 11-000-25X-XXX1,010,4291,252,8671,127,630
Operation and Maintenance of Plant Services 11-000-26X-XXX3,688,3114,259,3164,327,479
Student Transportation Services 11-000-270-XXX2,461,3832,920,4582,973,953
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,373,8088,052,4778,310,446
Total Support Services Expenditures 22,549,14925,847,31225,777,182
TOTAL GENERAL CURRENT EXPENSE 40,219,44544,222,73844,428,451
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,80025,000
Equipment 12-XXX-XXX-73X61,953194,004121,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX102,6321,074,950655,700
TOTAL CAPITAL EXPENDITURES 164,5851,273,754801,800
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX101,641106,500106,500
Total Summer School 101,641106,500106,500
TOTAL SPECIAL SCHOOLS 101,641106,500106,500
Transfer of Funds to Charter Schools 10-000-100-56X50,49449,71935,869
OPERATING BUDGET GRAND TOTAL 40,536,16545,652,71145,372,620
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX480628628
Nonpublic Handicapped Services 20-XXX-XXX-XXX1,8764,0154,015
Nonpublic Nursing Services 20-XXX-XXX-XXX5071,7671,767
Nonpublic Technology Initiative 20-XXX-XXX-XXX440400400
Total State Projects 3,3036,8106,810
Federal Projects:
Title I 20-XXX-XXX-XXX89,372105,16571,023
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX592,121550,000550,000
Other Special Projects 20-XXX-XXX-XXX96,20268,36981,804
Total Federal Projects 777,695723,534702,827
TOTAL GRANTS AND ENTITLEMENTS 785,998730,344709,637
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX713,519693,301680,788
TOTAL REPAYMENT OF DEBT 713,519693,301680,788
Total Expenditures 42,035,68247,076,35646,763,045

 

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 Budget1,321,2261,604,5991,092,644887,707
  Repayment of Debt20,45620,45600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve615,767648,533847,333368,833
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,208,9962,026,8101,603,8550
      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 Cost12,29212,79013,36914,34614,714
Total Classroom Instruction7,2047,6337,9548,4348,659
Classroom-Salaries and Benefits6,8927,1647,6358,0358,368
Classroom-General Supplies and Textbooks231384282359263
Classroom-Purchased Services and Other8185373929
Total Support Services2,1052,1012,2112,3582,399
Support Services-Salaries and Benefits1,9611,9542,0202,1342,165
Total Administrative Costs1,4911,4461,5291,7111,689
Administration-Salaries and Benefits1,0931,1401,1601,2251,277
Total Operations and Maintenance of Plant1,4481,5571,6211,7861,909
Operations & Maintenance of Plant-Salary & Ben.8409019129631,077
Total Food Services Costs00000
Total Extracurricular Costs3444404241
Total Equipment Costs3722647145
Employee Benefits as a % of Salaries25.727.32828.128.2

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
  • Participate in the New Jersey School Board Joint Insurance Pool for
  • Property/Casualty/Liability/Bonds/Worker Compensation.
  • Act as Lead District in a Joint Fuel Oil Purchase Consortium.
  • Participate in a joint supply/service consortium with 250+ districts.
  • Participate in a intra-local agreement for services with the Township
  • of Rockaway for gasoline and other services.
  • Participate in a joint transportation bid with the Educational Services
  • Commission of Morris.
  • Act as Lead District for a Joint School Vehicle Purchase Consortium
  • with Rockaway Borough Public Schools.
  • Act as Lead District for a joint school drug testing consortium with
  • Rockaway Borough, Wharton and Mine Hill Public Schools.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,308,060 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,902,847,641 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3197 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,792,404 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,902,847,641 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.3364 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,308,060 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,471,197,469 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8568 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy38,792,404 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,471,197,469 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8676 (L)