>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>KINNELON BORO

User Friendly Budgets
2009

MORRIS - KINNELON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9821,9872,033
Pupils on Roll Regular Shared-Time020
spacing
Pupils on Roll - Special Full-Time213234233
Pupils on Roll - Special Shared-Time624
Private School Placements171512
spacing
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog111012
Pupils Received655
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 650,000 100,000
Transfers from Other Funds 10-5200 603,843 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 27,389,220 28,468,788 29,599,802
Tuition 10-1300 64,400 98,000 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 73,629 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 121,492 112,000 110,000
SUBTOTAL  27,648,741 28,678,788 29,809,802
Revenues from State Sources:
Transportation Aid 10-3120 657,950 0 0
Special Education Aid 10-3130 999,434 0 0
Extraordinary Aid 10-3131 90,322 203,217 203,217
Consolidated Aid 10-3195 144,634 0 0
Additional Formula Aid 10-3196 108,341 0 0
Categorical Special Education Aid 10-3132 0 1,275,526 1,082,954
Equalization Aid 10-3176 0 7,547 0
Categorical Security Aid 10-3177 0 167,671 168,745
Categorical Transportation Aid 10-3121 0 718,624 917,669
SUBTOTAL  2,000,681 2,372,585 2,372,585
Adjustment for Prior Year Encumbrances  0 145,654 0
Actual Revenues (Over)/Under Expenditures  162,628 0 0
TOTAL OPERATING BUDGET  30,415,893 31,847,027 32,282,387
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 303,680 74,457 60,000
TOTAL REVENUES FROM STATE SOURCES  303,680 74,457 60,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 428,193 433,319 410,000
Other 20-4XXX 52,458 145,910 30,000
TOTAL REVENUES FROM FEDERAL SOURCES  480,651 579,229 440,000
TOTAL GRANTS AND ENTITLEMENTS  784,331 653,686 500,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,728,262 2,762,724 2,732,132
TOTAL REVENUES FROM LOCAL SOURCES  2,728,262 2,762,724 2,732,132
Revenues from State Sources:
Debt Service Aid Type II 40-3160 85,846 81,256 81,135
TOTAL LOCAL REPAYMENT OF DEBT  2,814,108 2,843,981 2,813,267
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  2,814,109 2,843,981 2,813,267
TOTAL REVENUES/SOURCES  34,014,333 35,344,694 35,595,654

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,673,04610,927,99211,452,260
Special Education 11-2XX-100-XXX2,082,5242,444,5542,567,167
Basic Skills/Remedial 11-230-100-XXX329,495324,699215,103
Bilingual Education 11-240-100-XXX48,30337,53026,935
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX243,195247,003247,029
School Sponsored Athletics 11-402-100-XXX631,253698,844730,011
Support Services:
Tuition 11-000-100-XXX1,140,6541,097,866830,231
Health Services 11-000-213-XXX351,696373,438394,992
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217652,049677,724631,870
Guidance 11-000-218-XXX758,256811,330830,785
Child Study Teams 11-000-219-XXX827,654918,760950,306
Improvement of Instructional Services 11-000-221-XXX576,201615,781645,587
Educational Media Services - School Library 11-000-222-XXX383,772359,695485,583
Instructional Staff Training Services 11-000-223-XXX70,52992,76645,180
General Administration 11-000-230-XXX651,826616,204540,310
School Administration 11-000-240-XXX1,412,4761,545,2981,573,390
Central Svcs & Admin Info Technology 11-000-25X-XXX573,572581,571526,069
Operation and Maintenance of Plant Services 11-000-26X-XXX2,758,3173,074,6943,222,969
Student Transportation Services 11-000-270-XXX2,116,6832,166,8741,878,846
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,026,9304,222,0654,487,764
Total Support Services Expenditures 16,300,61517,154,06617,043,882
TOTAL GENERAL CURRENT EXPENSE 30,308,43131,834,68832,282,387
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X41,19112,3390
Facilities Acquisition and Construction Services 12-000-4XX-XXX66,27100
TOTAL CAPITAL EXPENDITURES 107,46212,3390
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 30,415,89331,847,02732,282,387
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,3869,83710,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX12,17220,00016,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,26124,46116,000
Nonpublic Nursing Services 20-XXX-XXX-XXX14,66813,27912,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,7066,8806,000
Other Special Projects 20-XXX-XXX-XXX242,48700
Total State Projects 303,68074,45760,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX428,193433,319410,000
Other Special Projects 20-XXX-XXX-XXX52,458145,91030,000
Total Federal Projects 480,651579,229440,000
TOTAL GRANTS AND ENTITLEMENTS 784,331653,686500,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,814,1092,843,9812,813,267
TOTAL REPAYMENT OF DEBT 2,814,1092,843,9812,813,267
Total Expenditures 34,014,33335,344,69435,595,654

 

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 Budget881,767887,782367,782267,782
  Repayment of Debt2100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,40012,29612,73612,83813,039
Total Classroom Instruction6,7267,1197,3067,3597,515
Classroom-Salaries and Benefits6,3136,7396,9386,9747,145
Classroom-General Supplies and Textbooks330280275278282
Classroom-Purchased Services and Other821009310687
Total Support Services1,6941,9392,0442,0332,076
Support Services-Salaries and Benefits1,4531,7221,8081,7801,862
Total Administrative Costs1,3271,3901,4091,4281,369
Administration-Salaries and Benefits1,1481,1501,2071,2281,195
Total Operations and Maintenance of Plant1,2941,3701,4751,5111,553
Operations & Maintenance of Plant-Salary & Ben.695679729755769
Total Food Services Costs00000
Total Extracurricular Costs360460484489495
Total Equipment Costs319160
Employee Benefits as a % of Salaries20.120.520.720.420.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Shared Services
  • Cooperatives: ESC of Morris, ESC of Sussex, NJ State Contracts, Morris C
  • ounty purchasing coop, The Cooperative Purchasing Network Region 4 ECS (T
  • CPN), Ed Data,MC Health and Enviromental Safety Services
  • Jointures for Transportation, Butler BOE, Bloomingdale BOE, Pequannock
  • BOE, Pompton Lakes BOE
  • Interlocal Service Agreement: West Milford - maintenance of buses
  • Special Services Tuition Agreements: Mt. Lakes BOE, Pequannock BOE,
  • Bloomingdale BOE, West Milford BOE, Morris-Union Jointure, Fairfield BOE,
  • Passaic County ESC, Ridgefield BOE

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,599,802 (A)
Estimated Net Taxable Valuation (as of 01/15/2009)1,666,735,965 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.7759 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,331,934 (D)
Estimated Net Taxable Valuation (as of 01/15/2009)1,666,735,965 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9398 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,599,802 (G)
Estimated Equalized Valuation (as of 01/15/2009)2,471,801,817 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1975 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,331,934 (J)
Estimated Equalized Valuation (as of 01/15/2009)2,471,801,817 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.3080 (L)