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User Friendly Budgets
2008

MORRIS - WEST MORRIS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,1802,2542,288
Pupils on Roll Regular Shared-Time520
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Pupils on Roll - Special Full-Time334363407
Pupils on Roll - Special Shared-Time1167
Private School Placements323330
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Pupils Sent to Other Dists-Spec Ed Prog575
Pupils Received121
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,238,602 1,472,705
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 550,000 0
Transfers from Other Funds 10-5200 1,095,100 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 33,202,895 34,821,294 36,686,159
Tuition 10-1300 4,062 0 1,000
Interest Earned on Capital Reserve Funds 10-1XXX 111,485 60,000 25,850
Other Restricted Miscellaneous Revenues 10-1XXX 0 299,520 436,240
Unrestricted Miscellaneous Revenues 10-1XXX 735,120 254,000 142,551
SUBTOTAL  34,053,562 35,434,814 37,291,800
Revenues from State Sources:
Transportation Aid 10-3120 916,407 916,407 0
Special Education Aid 10-3130 1,088,768 1,088,768 0
Bilingual Education 10-3140 18,544 18,544 0
Stabilization Aid 10-3171 2,852,253 2,852,253 0
Extraordinary Aid 10-3131 140,240 0 324,489
Consolidated Aid 10-3195 137,438 137,438 0
Additional Formula Aid 10-3196 150,402 309,886 0
Other State Aids 10-3XXX 172,435 152,330 0
Categorical Special Education Aid 10-3132 0 0 1,546,746
Equalization Aid 10-3176 0 0 772,609
Categorical Security Aid 10-3177 0 0 202,966
Adjustment Aid 10-3178 0 0 1,912,771
Categorical Transportation Aid 10-3121 0 0 994,770
SUBTOTAL  5,476,487 5,475,626 5,754,351
Adjustment for Prior Year Encumbrances  0 1,717,679 0
Actual Revenues (Over)/Under Expenditures  -2,552,225 0 0
TOTAL OPERATING BUDGET  38,072,924 45,416,721 44,518,856
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 17,755 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 51,703 0 0
TOTAL REVENUES FROM STATE SOURCES  51,703 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 468,477 441,315 441,315
Other 20-4XXX 232,512 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  700,989 441,315 441,315
TOTAL GRANTS AND ENTITLEMENTS  770,447 441,315 441,315
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 106,908 149,397
Transfers from Other Funds 40-5200 149,396 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,748,062 2,272,613 2,227,853
TOTAL REVENUES FROM LOCAL SOURCES  1,748,062 2,272,613 2,227,853
TOTAL LOCAL REPAYMENT OF DEBT  1,897,458 2,379,521 2,377,250
Actual Revenues (Over)/Under Expenditures  480,362 0 0
TOTAL REPAYMENT OF DEBT  2,377,820 2,379,521 2,377,250
TOTAL REVENUES/SOURCES  41,221,191 48,237,557 47,337,421

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,735,59914,776,00515,270,094
Special Education 11-2XX-100-XXX2,208,8972,390,8382,529,764
Basic Skills/Remedial 11-230-100-XXX76,39748,91652,100
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX369,449445,451475,682
School Sponsored Athletics 11-402-100-XXX1,485,0111,614,6571,655,048
Other Instructional Programs 11-4XX-100-XXX04,0004,000
Support Services:
Tuition 11-000-100-XXX1,662,9452,082,0242,158,343
Attendance and Social Work Services 11-000-211-XXX20,06023,55323,770
Health Services 11-000-213-XXX440,201484,996529,850
Students - Related & Extraordinary 11-000-216,217131,732141,978158,957
Guidance 11-000-218-XXX1,504,1161,631,8621,696,647
Child Study Teams 11-000-219-XXX1,078,3901,236,2721,395,757
Improvement of Instructional Services 11-000-221-XXX322,795545,598504,851
Educational Media Services - School Library 11-000-222-XXX487,979530,382534,305
Instructional Staff Training Services 11-000-223-XXX210,019287,122271,816
General Administration 11-000-230-XXX934,9461,257,8951,168,223
School Administration 11-000-240-XXX1,568,2851,724,7661,790,235
Central Svcs & Admin Info Technology 11-000-25X-XXX756,776948,968901,331
Operation and Maintenance of Plant Services 11-000-26X-XXX2,860,8593,820,2193,513,682
Student Transportation Services 11-000-270-XXX2,372,3722,806,9292,960,397
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,225,1346,092,3085,906,917
Total Support Services Expenditures 19,576,60923,614,87223,515,081
TOTAL GENERAL CURRENT EXPENSE 37,451,96242,894,73943,501,769
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604060,00025,850
Equipment 12-XXX-XXX-73X558,9781,103,622635,089
Facilities Acquisition and Construction Services 12-000-4XX-XXX61,984808,360356,148
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310550,0000
TOTAL CAPITAL EXPENDITURES 620,9622,521,9821,017,087
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 38,072,92445,416,72144,518,856
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX17,75500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,44800
Nonpublic Handicapped Services 20-XXX-XXX-XXX4,52500
Nonpublic Nursing Services 20-XXX-XXX-XXX14,62700
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,88000
Other Special Projects 20-XXX-XXX-XXX15,22300
Total State Projects 51,70300
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX468,477441,315441,315
Other Special Projects 20-XXX-XXX-XXX232,51200
Total Federal Projects 700,989441,315441,315
TOTAL GRANTS AND ENTITLEMENTS 770,447441,315441,315
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,377,8202,379,5212,377,250
TOTAL REPAYMENT OF DEBT 2,377,8202,379,5212,377,250
Total Expenditures 41,221,19148,237,55747,337,421

 

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 Budget3,119,2902,925,650921,803873,981
  Repayment of Debt736,667256,305149,3970
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,059,3371,654,917955,547981,397
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve300,9601,659,6381,424,8830
      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 Cost12,91113,23414,37214,50014,224
Total Classroom Instruction7,4467,6548,1388,0327,984
Classroom-Salaries and Benefits7,1487,3697,8257,7077,673
Classroom-General Supplies and Textbooks258233268276266
Classroom-Purchased Services and Other4152464946
Total Support Services1,9481,9622,2162,2042,230
Support Services-Salaries and Benefits1,6441,6911,8251,8011,874
Total Administrative Costs1,4931,5021,7021,7361,648
Administration-Salaries and Benefits1,1481,1871,2541,2431,219
Total Operations and Maintenance of Plant1,1791,2441,3571,5801,423
Operations & Maintenance of Plant-Salary & Ben.562627655646676
Total Food Services Costs00000
Total Extracurricular Costs834858943931924
Total Equipment Costs438221246421235
Employee Benefits as a % of Salaries20.521.623.323.421.7

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
  • MEIG - Workers Comp Pool our district has been a member since 1985
  • (Morris Essex Insurance Group)
  • ACES - cooperative energy bidding for gas & electric utilities
  • ACT - ongoing paticipation in cooperative bidding for telecom services
  • SHBP - state insurance pool for medical coverage for all employees
  • MCCPC - participate in cooperative bidding for supplies via Morris County
  • Cooperative Pricing Council.
  • Transportation - Agreements with both Washington Twp BOE & Mendham Twp.
  • BOE for transporting our high school students
  • Other Shared Resources: fuel for buses purchased thru Washington Twp (WT)
  • Municipal DWP; equipment for field maintenence
  • shared between WT & WMR; share stage lighting
  • equipment with WT; fire safety training provided
  • annually by WT

 

Estimated Tax Rate Information
CHESTER BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,263,463 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)455,353,437 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.2775 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,340,190 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)455,353,437 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.2943 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,263,463 (G)
Estimated Equalized Valuation (as of 10/01/2007)459,134,619 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.2752 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,340,190 (J)
Estimated Equalized Valuation (as of 10/01/2007)459,134,619 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.2919 (L)
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CHESTER TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,318,528 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)2,269,011,433 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3666 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,823,690 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)2,269,011,433 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3889 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,318,528 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,219,508,222 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3748 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,823,690 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,219,508,222 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3976 (L)
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MENDHAM BORO
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,519,733 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)1,589,321,867 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3473 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,854,932 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)1,589,321,867 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.3684 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,519,733 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,525,363,801 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3619 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,854,932 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,525,363,801 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.3838 (L)
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MENDHAM TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,339,805 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)2,160,521,422 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.3860 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,846,259 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)2,160,521,422 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4095 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,339,805 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,192,059,627 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3805 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,846,259 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,192,059,627 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4036 (L)
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WASHINGTON TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,244,630 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)3,221,552,577 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.4111 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,048,941 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)3,221,552,577 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.4361 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,244,630 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,327,277,751 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.3981 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,048,941 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,327,277,751 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4222 (L)