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User Friendly Budgets
2008

MORRIS - WHARTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time585663655
spacing
Pupils on Roll - Special Full-Time116128119
Private School Placements445
spacing
Pupils Sent to Contracted Preschool Prog4900
Pupils Sent to Other Dists-Spec Ed Prog656
Pupils Received014

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 156,000 175,000
Transfers from Other Funds 10-5200 -9,583 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,703,455 6,936,302 7,085,534
Tuition 10-1300 0 0 129,651
Interest Earned on Capital Reserve Funds 10-1XXX 12,382 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 22,144 31,000 28,349
SUBTOTAL  6,737,981 6,968,302 7,244,534
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,196,806 1,196,806 0
Transportation Aid 10-3120 37,337 37,337 0
Special Education Aid 10-3130 701,139 701,139 0
Bilingual Education 10-3140 63,090 63,090 0
Extraordinary Aid 10-3131 32,234 0 16,978
Consolidated Aid 10-3195 88,558 88,558 0
Additional Formula Aid 10-3196 66,063 144,997 0
Other State Aids 10-3XXX 2,320 104,247 0
Categorical Special Education Aid 10-3132 0 0 403,141
Equalization Aid 10-3176 0 0 2,725,613
Categorical Security Aid 10-3177 0 0 137,485
Categorical Transportation Aid 10-3121 0 0 48,602
SUBTOTAL  2,187,547 2,336,174 3,331,819
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,154 0 0
SUBTOTAL  1,154 0 0
Actual Revenues (Over)/Under Expenditures  5,433 0 0
TOTAL OPERATING BUDGET  8,922,532 9,460,476 10,751,353
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,701 99 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 385,386 385,386 224,808
Demonstrably Effective Program Aid 20-3212 92,760 92,760 0
Other Restricted Entitlements 20-32XX 121,269 536,886 66,043
TOTAL REVENUES FROM STATE SOURCES  599,415 1,015,032 290,851
Revenues from Federal Sources:
Title I 20-4411-4416 221,317 169,437 179,037
I.D.E.A. Part B (Handicapped) 20-4420-4429 191,226 213,904 199,310
Other 20-4XXX 181,034 258,820 222,433
TOTAL REVENUES FROM FEDERAL SOURCES  593,577 642,161 600,780
TOTAL GRANTS AND ENTITLEMENTS  1,197,693 1,657,292 891,631
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 28,202 1
Revenues from Local Sources:
Local Tax Levy 40-1210 313,014 377,785 368,316
TOTAL REVENUES FROM LOCAL SOURCES  313,014 377,785 368,316
Revenues from State Sources:
Debt Service Aid Type II 40-3160 176,910 134,187 166,295
TOTAL LOCAL REPAYMENT OF DEBT  489,924 540,174 534,612
Actual Revenues (Over)/Under Expenditures  59,999 0 0
TOTAL REPAYMENT OF DEBT  549,923 540,174 534,612
TOTAL REVENUES/SOURCES  10,670,148 11,657,942 12,177,596

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,755,0802,834,9773,316,661
Special Education 11-2XX-100-XXX1,071,4991,098,8511,330,762
Bilingual Education 11-240-100-XXX206,620218,978243,109
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX32,86834,61335,209
School Sponsored Athletics 11-402-100-XXX28,45332,02533,824
Other Instructional Programs 11-4XX-100-XXX26,79028,39629,985
Support Services:
Tuition 11-000-100-XXX438,090361,040370,491
Attendance and Social Work Services 11-000-211-XXX12,82713,39713,845
Health Services 11-000-213-XXX96,17698,479100,713
Students - Related & Extraordinary 11-000-216,217217,864312,124359,341
Guidance 11-000-218-XXX120,355128,351133,848
Child Study Teams 11-000-219-XXX319,207354,171358,221
Improvement of Instructional Services 11-000-221-XXX121,330122,540150,444
Educational Media Services - School Library 11-000-222-XXX107,451116,12691,390
Instructional Staff Training Services 11-000-223-XXX3,2775,9005,550
General Administration 11-000-230-XXX358,658346,420357,442
School Administration 11-000-240-XXX272,042292,195275,408
Central Svcs & Admin Info Technology 11-000-25X-XXX260,650249,324232,918
Operation and Maintenance of Plant Services 11-000-26X-XXX823,824901,573949,231
Student Transportation Services 11-000-270-XXX312,484224,519274,450
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,334,9371,389,1981,491,011
Food Services 11-000-310-XXX02792,000
Total Support Services Expenditures 4,799,1724,915,6365,166,303
TOTAL GENERAL CURRENT EXPENSE 8,920,4829,163,47610,155,853
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040140,00095,540
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X2,050010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00313,960
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310156,000175,000
TOTAL CAPITAL EXPENDITURES 2,050297,000595,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,922,5329,460,47610,751,353
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,701990
Early Childhood Program Aid:
Instruction 20-211-100-XXX200,177144,7570
Support Services 20-211-200-XXX185,209240,629224,808
TOTAL EARLY CHILDHOOD PROGRAM AID 385,386385,386224,808
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX74,57473,8990
Support Services 20-212-200-XXX18,18618,8610
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 92,76092,7600
Other State Projects:
Instruction 20-217-100-XXX0105,6050
Support Services 20-217-200-XXX019,8950
TOTAL TARA USED TO SUPPORT PROGRAMS 0125,5000
Nonpublic Textbooks 20-XXX-XXX-XXX6,5606,4276,427
Nonpublic Auxiliary Services 20-XXX-XXX-XXX16,06821,79921,067
Nonpublic Handicapped Services 20-XXX-XXX-XXX17,15726,30425,071
Nonpublic Nursing Services 20-XXX-XXX-XXX8,8368,8788,878
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,7604,6004,600
Other Special Projects 20-XXX-XXX-XXX67,888343,3780
Total State Projects 599,4151,015,032290,851
Federal Projects:
Title I 20-XXX-XXX-XXX221,317169,437179,037
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX191,226213,904199,310
Other Special Projects 20-XXX-XXX-XXX181,034258,820222,433
Total Federal Projects 593,577642,161600,780
TOTAL GRANTS AND ENTITLEMENTS 1,197,6931,657,292891,631
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX549,923540,174534,612
TOTAL REPAYMENT OF DEBT 549,923540,174534,612
Total Expenditures 10,670,14811,657,94212,177,596

 

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 Budget157,390137,239137,239137,239
  Repayment of Debt88,20228,20310
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve156,991172,057157,05778,597
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,66611,52013,16811,80212,770
Total Classroom Instruction6,4027,0497,7356,9197,694
Classroom-Salaries and Benefits6,0936,7177,3606,4657,142
Classroom-General Supplies and Textbooks236241245324284
Classroom-Purchased Services and Other7491129129268
Total Support Services1,6141,8121,9861,7871,872
Support Services-Salaries and Benefits1,2491,4331,6801,5051,570
Total Administrative Costs1,4241,3881,5261,3151,303
Administration-Salaries and Benefits1,1201,0581,1791,015984
Total Operations and Maintenance of Plant1,0881,1711,2881,2231,311
Operations & Maintenance of Plant-Salary & Ben.356390432439455
Total Food Services Costs00003
Total Extracurricular Costs13899115101107
Total Equipment Costs030013
Employee Benefits as a % of Salaries22.223.424.123.323

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 Wharton School District shares with the Mine Hill School District the
  • services of the Superintendent (40%), Business Administartor (50%),
  • Special Education Supervisor (40%), Educational Facilities Manager (50%)
  • and Substitute Caller (40%). The district also contracts with Mine Hill
  • to provide a fulltime LDT-C and part-time (20%) School Psychologist and
  • Social Worker. In addition mutual assistance agreements ar ein place for
  • both districts to provide maintenance and/or health services to one anoth
  • er as needed. The Wharton School District also participates in shared
  • services agreement with the Boro of Wharton to secure services for athlet
  • ic field grounds maintenance, refuse removal, snow plowing, maintenance
  • of grounds equipment, purchase of vehicle fuel and a parking lot crossing
  • guard.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,085,534 (A)
Estimated Net Taxable Valuation (as of 03/03/2008)844,280,775 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8392 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,453,850 (D)
Estimated Net Taxable Valuation (as of 03/03/2008)844,280,775 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8829 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,085,534 (G)
Estimated Equalized Valuation (as of 03/03/2008)869,854,498 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8146 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,453,850 (J)
Estimated Equalized Valuation (as of 03/03/2008)869,854,498 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8569 (L)