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User Friendly Budgets
2009

MORRIS - CHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,2711,2761,259
spacing
Pupils on Roll - Special Full-Time158165165
Private School Placements8811
spacing
Pupils Sent to Contracted Preschool Prog140
Pupils Sent to Other Dists-Spec Ed Prog594
Pupils Received322

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 929,927 740,980
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 285,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,175,292 17,646,634 18,319,097
Tuition 10-1300 86,172 30,000 60,000
Interest Earned on Capital Reserve Funds 10-1XXX 15,000 15,000 20,000
Other Restricted Miscellaneous Revenues 10-1XXX 324,279 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 77,899 135,000 100,000
SUBTOTAL  17,678,642 17,826,634 18,499,097
Revenues from State Sources:
Transportation Aid 10-3120 387,451 0 0
Special Education Aid 10-3130 718,350 0 0
Bilingual Education 10-3140 11,644 0 0
Extraordinary Aid 10-3131 76,860 166,487 117,564
Consolidated Aid 10-3195 83,594 0 0
Additional Formula Aid 10-3196 74,784 0 0
Other State Aids 10-3XXX 66,772 0 0
Categorical Special Education Aid 10-3132 0 840,894 874,167
Categorical Security Aid 10-3177 0 110,919 116,040
Categorical Transportation Aid 10-3121 0 557,060 524,552
SUBTOTAL  1,419,455 1,675,360 1,632,323
Actual Revenues (Over)/Under Expenditures  -228,889 0 0
TOTAL OPERATING BUDGET  18,869,208 20,431,921 21,157,400
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 65,040 63,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 128,704 108,705 92,400
TOTAL REVENUES FROM STATE SOURCES  128,704 108,705 92,400
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 320,728 351,623 296,200
Other 20-4XXX 27,205 32,880 25,309
TOTAL REVENUES FROM FEDERAL SOURCES  347,933 384,503 321,509
TOTAL GRANTS AND ENTITLEMENTS  476,637 558,248 476,909
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,562,975 1,702,275 1,555,059
TOTAL REVENUES FROM LOCAL SOURCES  1,562,975 1,702,275 1,555,059
TOTAL LOCAL REPAYMENT OF DEBT  1,562,975 1,702,275 1,555,059
TOTAL REPAYMENT OF DEBT  1,562,975 1,702,275 1,555,059
TOTAL REVENUES/SOURCES  20,908,820 22,692,444 23,189,368

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,518,1656,798,9616,938,142
Special Education 11-2XX-100-XXX1,253,4421,298,9521,363,039
Basic Skills/Remedial 11-230-100-XXX338,546350,307281,316
Bilingual Education 11-240-100-XXX30,972117,935152,665
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX59,40063,33263,679
School Sponsored Athletics 11-402-100-XXX64,90685,15162,493
Support Services:
Tuition 11-000-100-XXX591,267814,4311,063,949
Health Services 11-000-213-XXX195,966237,813208,562
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217393,516402,792552,023
Guidance 11-000-218-XXX207,238224,570236,251
Child Study Teams 11-000-219-XXX561,798453,478503,267
Improvement of Instructional Services 11-000-221-XXX112,67246,000126,753
Educational Media Services - School Library 11-000-222-XXX238,185244,681232,616
Instructional Staff Training Services 11-000-223-XXX32,08564,60061,100
General Administration 11-000-230-XXX459,258467,033468,720
School Administration 11-000-240-XXX765,284803,572808,336
Central Svcs & Admin Info Technology 11-000-25X-XXX455,842488,008453,626
Operation and Maintenance of Plant Services 11-000-26X-XXX2,058,6872,198,3522,317,341
Student Transportation Services 11-000-270-XXX1,313,0421,412,8871,451,913
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,886,3973,323,8163,365,709
Total Support Services Expenditures 10,271,23711,182,03311,850,166
TOTAL GENERAL CURRENT EXPENSE 18,536,66819,896,67120,711,500
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604015,00020,000
Equipment 12-XXX-XXX-73X4,35238,1400
Facilities Acquisition and Construction Services 12-000-4XX-XXX200,000323,8600
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100285,000
TOTAL CAPITAL EXPENDITURES 204,352377,000305,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX15,64026,08625,000
Total Summer School 15,64026,08625,000
Other Special Schools:
Instruction 13-4XX-100-XXX112,548132,164115,900
Total Other Special Schools 112,548132,164115,900
TOTAL SPECIAL SCHOOLS 128,188158,250140,900
OPERATING BUDGET GRAND TOTAL 18,869,20820,431,92121,157,400
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX065,04063,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX31,69032,44227,576
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,56100
Nonpublic Nursing Services 20-XXX-XXX-XXX43,77343,77337,207
Nonpublic Technology Initiative 20-XXX-XXX-XXX22,68022,68019,278
Other Special Projects 20-XXX-XXX-XXX09,8108,339
Total State Projects 128,704108,70592,400
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX320,728351,623296,200
Other Special Projects 20-XXX-XXX-XXX27,20532,88025,309
Total Federal Projects 347,933384,503321,509
TOTAL GRANTS AND ENTITLEMENTS 476,637558,248476,909
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,562,9751,702,2751,555,059
TOTAL REPAYMENT OF DEBT 1,562,9751,702,2751,555,059
Total Expenditures 20,908,82022,692,44423,189,368

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget751,216464,349407,526407,526
  Repayment of Debt-2-2-2-2
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve689,4831,004,4831,019,483754,483
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,450,6931,670,907740,9800
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,33911,54912,55312,67813,197
Total Classroom Instruction7,0327,0297,4987,5507,759
Classroom-Salaries and Benefits6,6716,7007,0867,1387,328
Classroom-General Supplies and Textbooks178176239239256
Classroom-Purchased Services and Other183152173173175
Total Support Services1,3131,4661,3861,4241,628
Support Services-Salaries and Benefits1,2051,2611,1901,1971,326
Total Administrative Costs1,4631,4021,4731,4861,478
Administration-Salaries and Benefits1,1801,1291,1761,1851,173
Total Operations and Maintenance of Plant1,4351,5521,6611,6751,788
Operations & Maintenance of Plant-Salary & Ben.601622689695717
Total Food Services Costs00000
Total Extracurricular Costs869110710893
Total Equipment Costs40325260
Employee Benefits as a % of Salaries25.325.228.128.127.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
budgeted fund balance740,980 interest earned on referendum bonds
Total Unusual Revenues740,980 
Capital Reserve285,000 solar project and parking lot paving
Total Unusual Appropriations285,000 

 

Shared Services
  • 1. Interlocal agreement with Chester Township to purchase diesel fuel for
  • district buses.
  • 2. Interlocal agreement with Chester Township to construct a new softball
  • field.
  • 3. Interlocal agreement with Chester Borough and Chester Township to
  • provide transportation for senior citizens.
  • 4. Participate in ACT for cooperative purchasing of communication
  • services.
  • 5. Participate in ACES for cooperative purchasing of gas and electric
  • services.
  • 6. Participate in Ed-Data for cooperative purchasing of school and office
  • supplies.
  • 7. Participate in joint transportation agreement with Mendham Township,
  • Washington Township and West Morris Regional school districts to
  • provide non-public transportation.

 

Estimated Tax Rate Information
CHESTER BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,256,715 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)453,804,374 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7176 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,533,169 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)453,804,374 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7786 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,256,715 (G)
Estimated Equalized Valuation (as of 02/01/2009)474,145,203 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6869 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,533,169 (J)
Estimated Equalized Valuation (as of 02/01/2009)474,145,203 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7452 (L)
spacing
CHESTER TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,062,382 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)2,249,284,682 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6697 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,340,987 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)2,249,284,682 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7265 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,062,382 (G)
Estimated Equalized Valuation (as of 02/01/2009)2,187,008,207 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6887 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,340,987 (J)
Estimated Equalized Valuation (as of 02/01/2009)2,187,008,207 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7472 (L)