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User Friendly Budgets
2009

MORRIS - MOUNT OLIVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,1504,6904,690
Pupils on Roll Regular Shared-Time1065
spacing
Pupils on Roll - Special Full-Time752218251
Pupils on Roll - Special Shared-Time412
Private School Placements444947
spacing
Pupils Sent to Other Dists-Spec Ed Prog1598
Pupils Received553
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,416,285 355,000
Transfers from Other Funds 10-5200 42,000 42,000 22,200
Revenues from Local Sources:
Local Tax Levy 10-1210 52,201,822 53,189,857 56,099,419
Tuition 10-1300 271,335 87,716 82,809
Transportation Fees from Other LEAs 10-1420-1440 35,188 31,400 33,600
Interest Earned on Capital Reserve Funds 10-1XXX 439 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 340,512 326,205 291,000
SUBTOTAL  52,849,296 53,635,378 56,507,028
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 8,054,305 0 0
Transportation Aid 10-3120 1,451,521 0 0
Special Education Aid 10-3130 3,391,241 0 0
Bilingual Education 10-3140 150,348 0 0
Stabilization Aid 10-3171 545,746 0 0
Extraordinary Aid 10-3131 328,307 491,102 275,000
Consolidated Aid 10-3195 524,462 0 0
Additional Formula Aid 10-3196 867,778 0 0
Other State Aids 10-3XXX 294,711 0 0
Categorical Special Education Aid 10-3132 0 2,766,950 2,838,048
Equalization Aid 10-3176 0 11,906,074 11,445,954
Categorical Security Aid 10-3177 0 406,200 423,333
Categorical Transportation Aid 10-3121 0 1,448,545 1,820,434
SUBTOTAL  15,608,419 17,018,871 16,802,769
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 27,186
SUBTOTAL  0 0 27,186
Adjustment for Prior Year Encumbrances  0 73,288 0
Actual Revenues (Over)/Under Expenditures  1,838,507 0 0
TOTAL OPERATING BUDGET  70,338,222 72,185,822 73,714,183
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 10,143 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,000 0 0
TOTAL REVENUES FROM STATE SOURCES  1,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 114,986 133,089 119,800
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,276,384 981,213 878,988
Vocational Education 20-4430 20,610 15,601 14,041
Other 20-4XXX 129,822 130,286 123,071
TOTAL REVENUES FROM FEDERAL SOURCES  1,541,802 1,260,189 1,135,900
TOTAL GRANTS AND ENTITLEMENTS  1,542,802 1,270,332 1,135,900
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 13,994
Revenues from Local Sources:
Local Tax Levy 40-1210 2,884,116 5,296,337 4,478,743
Miscellaneous 40-1XXX 842,495 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,726,611 5,296,337 4,478,743
Revenues from State Sources:
Debt Service Aid Type II 40-3160 484,791 678,683 679,836
TOTAL LOCAL REPAYMENT OF DEBT  4,211,402 5,975,020 5,172,573
Actual Revenues (Over)/Under Expenditures  162,198 0 0
TOTAL REPAYMENT OF DEBT  4,373,600 5,975,020 5,172,573
TOTAL REVENUES/SOURCES  76,254,624 79,431,174 80,022,656

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,096,13520,545,10921,128,225
Special Education 11-2XX-100-XXX5,288,3804,766,6845,009,712
Basic Skills/Remedial 11-230-100-XXX456,045484,395511,436
Bilingual Education 11-240-100-XXX342,962355,591375,099
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX216,347221,995216,811
School Sponsored Athletics 11-402-100-XXX694,367657,462613,727
Community Services Programs/Operations 11-800-330-XXX164,37700
Support Services:
Tuition 11-000-100-XXX2,670,1603,103,0533,533,254
Health Services 11-000-213-XXX704,171701,255660,840
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,828,5693,181,1223,290,303
Guidance 11-000-218-XXX1,271,5191,204,5671,318,576
Child Study Teams 11-000-219-XXX1,129,6841,237,5411,286,422
Improvement of Instructional Services 11-000-221-XXX1,014,0011,021,326839,335
Educational Media Services - School Library 11-000-222-XXX464,862475,981627,906
Instructional Staff Training Services 11-000-223-XXX27,79038,65036,500
General Administration 11-000-230-XXX1,235,4441,362,3201,270,022
School Administration 11-000-240-XXX3,342,5933,222,1282,942,960
Central Svcs & Admin Info Technology 11-000-25X-XXX1,179,1951,224,2011,141,271
Operation and Maintenance of Plant Services 11-000-26X-XXX7,652,1127,889,0178,087,520
Student Transportation Services 11-000-270-XXX5,255,0495,156,5714,606,711
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,010,02415,214,74115,966,914
Total Support Services Expenditures 42,785,17345,032,47345,608,534
TOTAL GENERAL CURRENT EXPENSE 70,043,78672,063,70973,463,544
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040200200
Equipment 12-XXX-XXX-73X229,93341,67659,152
Facilities Acquisition and Construction Services 12-000-4XX-XXX19,3800103,828
TOTAL CAPITAL EXPENDITURES 249,31341,876163,180
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X45,12380,23787,459
OPERATING BUDGET GRAND TOTAL 70,338,22272,185,82273,714,183
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX010,1430
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,00000
Total State Projects 1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX114,986133,089119,800
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,276,384981,213878,988
Vocational Education 20-XXX-XXX-XXX20,61015,60114,041
Other Special Projects 20-XXX-XXX-XXX129,822130,286123,071
Total Federal Projects 1,541,8021,260,1891,135,900
TOTAL GRANTS AND ENTITLEMENTS 1,542,8021,270,3321,135,900
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,373,6005,975,0205,172,573
TOTAL REPAYMENT OF DEBT 4,373,6005,975,0205,172,573
Total Expenditures 76,254,62479,431,17480,022,656

 

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 Budget3,055,1691,671,4901,430,2051,075,205
  Repayment of Debt162,198013,9940
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve15,03615,67615,87616,076
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve373,994000
      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 Cost11,81012,70112,75213,04113,273
Total Classroom Instruction6,5617,0327,0187,1487,410
Classroom-Salaries and Benefits6,3496,8206,7956,8807,147
Classroom-General Supplies and Textbooks159159166167162
Classroom-Purchased Services and Other535356101102
Total Support Services1,7891,9381,9962,0732,132
Support Services-Salaries and Benefits1,5701,6971,7121,7811,843
Total Administrative Costs1,3531,4601,4671,4921,389
Administration-Salaries and Benefits1,0691,1521,1601,2031,125
Total Operations and Maintenance of Plant1,6511,7871,8231,8731,911
Operations & Maintenance of Plant-Salary & Ben.8599149841,0041,007
Total Food Services Costs80000
Total Extracurricular Costs219227211219210
Total Equipment Costs19474812
Employee Benefits as a % of Salaries30.733.136.235.937.2

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
cell tower26,000 recurring lease for cell tower
Total Unusual Revenues26,000 

 

Shared Services
  • Share garbage / recycling services with municipality.
  • Share field services with municipality.
  • Share custodial services with municipality recreation department.
  • Share maintenance equipment services with municipality.
  • Share salt/snow removal/plowing services with municipality.
  • Share school resource officers with municipality.
  • Share facilities with municipality recreation department.
  • Share purchasing consortium services with Morris County Consortium.
  • Share transportation services with ESC, Sussex County Coop, other LEA's.
  • Share pooled insurance group services with other BOE's through SAIF.
  • Share utility services through ACES and ACT.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy56,099,419 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)3,657,876,297 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.5337 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy60,578,162 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)3,657,876,297 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6561 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy56,099,419 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,876,377,542 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.4472 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy60,578,162 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,876,377,542 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5628 (L)