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User Friendly Budgets
2009

MORRIS - MADISON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9461,9671,993
Pupils on Roll Regular Shared-Time200
spacing
Pupils on Roll - Special Full-Time295278301
Pupils on Roll - Special Shared-Time885
Private School Placements253129
spacing
Pupils Sent to Other Districts-Reg Prog003
Pupils Sent to Other Dists-Spec Ed Prog786
Pupils Received98115115

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 711,987 643,502
Withdrawal from Cap Res-for Local Share 10-307 0 89,971 0
Revenues from Local Sources:
Local Tax Levy 10-1210 28,199,206 29,719,423 30,908,200
Tuition 10-1300 1,423,300 1,430,000 1,480,000
Other Restricted Miscellaneous Revenues 10-1XXX 528,391 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 498,320 260,000 270,000
SUBTOTAL  30,649,217 31,409,423 32,658,200
Revenues from State Sources:
Transportation Aid 10-3120 171,015 0 0
Special Education Aid 10-3130 1,026,152 0 0
Bilingual Education 10-3140 60,916 0 0
Extraordinary Aid 10-3131 66,528 44,650 44,650
Consolidated Aid 10-3195 131,624 0 0
Additional Formula Aid 10-3196 84,633 0 0
Other State Aids 10-3XXX 26,685 0 0
Categorical Special Education Aid 10-3132 0 1,217,367 1,141,469
Categorical Security Aid 10-3177 0 169,835 175,593
Categorical Transportation Aid 10-3121 0 201,088 271,228
SUBTOTAL  1,567,553 1,632,940 1,632,940
Actual Revenues (Over)/Under Expenditures  479,544 0 0
TOTAL OPERATING BUDGET  32,696,314 33,844,321 34,934,642
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,049 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 6,113 0 0
Other Restricted Entitlements 20-32XX 104,717 117,830 117,830
TOTAL REVENUES FROM STATE SOURCES  110,830 117,830 117,830
Revenues from Federal Sources:
Title I 20-4411-4416 72,778 63,371 63,371
I.D.E.A. Part B (Handicapped) 20-4420-4429 490,565 492,805 492,805
Other 20-4XXX 101,492 64,601 64,601
TOTAL REVENUES FROM FEDERAL SOURCES  664,835 620,777 620,777
TOTAL GRANTS AND ENTITLEMENTS  776,714 738,607 738,607
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 0 150,000
Revenues from Local Sources:
Local Tax Levy 40-1210 2,251,993 2,574,213 2,276,190
TOTAL REVENUES FROM LOCAL SOURCES  2,251,993 2,574,213 2,276,190
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 2,121,587 667,303
TOTAL LOCAL REPAYMENT OF DEBT  2,251,993 4,695,800 3,093,493
Actual Revenues (Over)/Under Expenditures  712,787 0 0
TOTAL REPAYMENT OF DEBT  2,964,780 4,695,800 3,093,493
TOTAL REVENUES/SOURCES  36,437,808 39,278,728 38,766,742

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,678,22411,905,18112,434,372
Special Education 11-2XX-100-XXX2,175,7032,205,6112,172,637
Basic Skills/Remedial 11-230-100-XXX256,196369,289373,830
Bilingual Education 11-240-100-XXX234,703243,037249,170
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX243,231261,849241,049
School Sponsored Athletics 11-402-100-XXX838,378831,636805,731
Support Services:
Tuition 11-000-100-XXX1,241,1581,495,7831,417,472
Health Services 11-000-213-XXX327,718336,118315,730
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217868,9561,023,0751,204,060
Guidance 11-000-218-XXX596,194747,743796,999
Child Study Teams 11-000-219-XXX1,070,5111,138,0961,231,164
Improvement of Instructional Services 11-000-221-XXX116,92670,62535,531
Educational Media Services - School Library 11-000-222-XXX537,965604,060689,428
Instructional Staff Training Services 11-000-223-XXX73,09735,39726,117
General Administration 11-000-230-XXX1,072,5581,137,398906,184
School Administration 11-000-240-XXX1,381,1581,393,9401,400,283
Central Svcs & Admin Info Technology 11-000-25X-XXX667,904711,174625,249
Operation and Maintenance of Plant Services 11-000-26X-XXX3,043,6803,272,7903,239,918
Student Transportation Services 11-000-270-XXX1,134,7131,149,4421,124,594
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,945,1374,756,3025,527,953
Total Support Services Expenditures 17,077,67517,871,94318,540,682
TOTAL GENERAL CURRENT EXPENSE 32,504,11033,688,54634,817,471
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X192,20444,43394,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX089,9710
TOTAL CAPITAL EXPENDITURES 192,204134,40494,500
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X021,37122,671
OPERATING BUDGET GRAND TOTAL 32,696,31433,844,32134,934,642
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,04900
Instructional Supplement Aid:
Instruction 20-214-100-XXX6,11300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 6,11300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,64920,62320,623
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,7693,9813,981
Nonpublic Handicapped Services 20-XXX-XXX-XXX34,51149,97949,979
Nonpublic Nursing Services 20-XXX-XXX-XXX28,48728,48728,487
Nonpublic Technology Initiative 20-XXX-XXX-XXX14,30114,76014,760
Total State Projects 110,830117,830117,830
Federal Projects:
Title I 20-XXX-XXX-XXX72,77863,37163,371
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX490,565492,805492,805
Other Special Projects 20-XXX-XXX-XXX101,49264,60164,601
Total Federal Projects 664,835620,777620,777
TOTAL GRANTS AND ENTITLEMENTS 776,714738,607738,607
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,964,7804,695,8003,093,493
TOTAL REPAYMENT OF DEBT 2,964,7804,695,8003,093,493
Total Expenditures 36,437,80839,278,72838,766,742

 

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 Budget825,147676,023676,023676,023
  Repayment of Debt712,787000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve89,97189,97100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,589,3871,355,489643,5020
      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 Cost12,61113,34913,71113,76514,056
Total Classroom Instruction7,5427,7567,9287,8758,144
Classroom-Salaries and Benefits7,2897,4087,6257,5757,838
Classroom-General Supplies and Textbooks198279210206225
Classroom-Purchased Services and Other5568939580
Total Support Services1,7661,9111,9942,0912,271
Support Services-Salaries and Benefits1,5541,6921,8301,8922,070
Total Administrative Costs1,4741,5991,5791,6261,516
Administration-Salaries and Benefits1,1931,3011,2791,3021,264
Total Operations and Maintenance of Plant1,3091,5101,6771,6011,579
Operations & Maintenance of Plant-Salary & Ben.755848858827868
Total Food Services Costs00000
Total Extracurricular Costs514567527567540
Total Equipment Costs7985402041
Employee Benefits as a % of Salaries21.52323.521.223.8

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
  • Educational Data Services - Madison uses Ed Data along with 270 others
  • districts to buy classroom, athletics, techology, paper and art supplies.
  • Ed. Svcs. Comm. of Morris County - Madison uses the ESC for Child Study
  • Team, Speech/Language, OT/PT services. Also for transp. & non-public svcs
  • Morris/Essex Insurance Group - Madison is a member of MEIG with 20 other
  • school districts to reduce Workmans Comp. insurance and safety training.
  • School Alliance Insurance Fund - Madison is a member of SAIF along with
  • 170 other school districts to reduce prop./casualty, liab. & auto insur.
  • Morris County Cooperative Pricing Council - Madison belongs to (MCCPC) in
  • order to purchase work materials & supplies with other twnshps. & schools
  • Morris Union Jointure Commission - Madison is a member and receives curr.
  • materials and services including a digital video database.
  • Borough of Madison - The Madison Board of Education shares services with
  • the Town including purchase of gasoline, salt, engineering services,
  • recreation, and field maintenance. The school district and borough have
  • also funded and maintained a joint computer network that saves taxpayers
  • from duplicative costs. Additionally, the school district and Madison
  • Public Library shared educational resources that benefit the entire
  • community and eliminate duplicative costs.
  • Madison Police Dept. and Neighboring Boroughs - The School district pools
  • resources with the police departments and municipal councils from three
  • neighboring boroughs to fund a juvenile counselling service for at-risk
  • youngsters.
  • Professional Development - Madison extends its professional development
  • opportunities to the Harding Township faculty and St. Vincent Martys.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,908,200 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,126,394,341 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4535 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,184,390 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,126,394,341 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5606 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,908,200 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,792,179,199 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8151 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,184,390 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,792,179,199 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8751 (L)