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

User Friendly Budgets
2009

MORRIS - ROCKAWAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time564583602
spacing
Pupils on Roll - Special Full-Time778974
spacing
Pupils Sent to Other Dists-Spec Ed Prog523
Pupils Received040
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 80,960
Revenues from Local Sources:
Local Tax Levy 10-1210 6,282,273 6,444,711 6,444,711
Tuition 10-1300 0 53,673 49,000
Interest Earned on Capital Reserve Funds 10-1XXX 37 5 10
Other Restricted Miscellaneous Revenues 10-1XXX 27,241 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 17,396 10,000 10,000
SUBTOTAL  6,326,947 6,508,389 6,503,721
Revenues from State Sources:
Special Education Aid 10-3130 411,067 0 0
Extraordinary Aid 10-3131 34,821 66,006 54,000
Consolidated Aid 10-3195 65,942 0 0
Additional Formula Aid 10-3196 30,150 0 0
Other State Aids 10-3XXX 3,521 0 0
Categorical Special Education Aid 10-3132 0 354,344 367,230
Equalization Aid 10-3176 0 149,551 164,828
Categorical Security Aid 10-3177 0 62,409 70,829
Categorical Transportation Aid 10-3121 0 28,705 21,872
SUBTOTAL  545,501 661,015 678,759
Adjustment for Prior Year Encumbrances  0 131,524 0
Actual Revenues (Over)/Under Expenditures  -168,907 0 0
TOTAL OPERATING BUDGET  6,703,541 7,300,928 7,263,440
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 9,136 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 18,057 0 0
Other Restricted Entitlements 20-32XX 527,151 272,212 260,635
TOTAL REVENUES FROM STATE SOURCES  545,208 272,212 260,635
Revenues from Federal Sources:
Title I 20-4411-4416 36,584 47,908 40,722
Title VI 20-4417-4418 0 4,075 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 316,806 196,038 96,177
Other 20-4XXX 31,349 27,259 21,723
TOTAL REVENUES FROM FEDERAL SOURCES  384,739 275,280 158,622
TOTAL GRANTS AND ENTITLEMENTS  939,083 547,492 419,257
TOTAL REVENUES/SOURCES  7,642,624 7,848,420 7,682,697

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,525,1932,682,1712,792,853
Special Education 11-2XX-100-XXX364,787500,850393,047
Basic Skills/Remedial 11-230-100-XXX99,638126,813131,785
Bilingual Education 11-240-100-XXX53,33057,62259,151
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX24,52122,28323,987
School Sponsored Athletics 11-402-100-XXX20,52722,99823,020
Support Services:
Tuition 11-000-100-XXX246,008247,351205,428
Health Services 11-000-213-XXX110,128123,810123,654
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217245,246270,130244,558
Guidance 11-000-218-XXX51,80153,41552,262
Child Study Teams 11-000-219-XXX190,501184,441198,845
Improvement of Instructional Services 11-000-221-XXX21,00030,22331,169
Educational Media Services - School Library 11-000-222-XXX69,96076,154120,139
Instructional Staff Training Services 11-000-223-XXX5,73712,400224
General Administration 11-000-230-XXX365,497360,495381,328
School Administration 11-000-240-XXX298,764309,813319,082
Central Svcs & Admin Info Technology 11-000-25X-XXX200,150206,143178,288
Operation and Maintenance of Plant Services 11-000-26X-XXX643,508640,276676,842
Student Transportation Services 11-000-270-XXX141,249144,910158,897
Personal Services - Employee Benefits 11-XXX-XXX-2XX959,052993,7591,091,371
Total Support Services Expenditures 3,548,6013,653,3203,782,087
TOTAL GENERAL CURRENT EXPENSE 6,636,5977,066,0577,205,930
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040510
Equipment 12-XXX-XXX-73X8,948115,61357,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX45,425119,2530
TOTAL CAPITAL EXPENDITURES 54,373234,87157,510
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X12,57100
OPERATING BUDGET GRAND TOTAL 6,703,5417,300,9287,263,440
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX9,13600
Instructional Supplement Aid:
Instruction 20-214-100-XXX18,05700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 18,05700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX23,97726,82226,822
Nonpublic Auxiliary Services 20-XXX-XXX-XXX90,42994,32394,323
Nonpublic Handicapped Services 20-XXX-XXX-XXX89,53384,52384,523
Nonpublic Nursing Services 20-XXX-XXX-XXX34,04436,20736,207
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,47718,76018,760
Other Special Projects 20-XXX-XXX-XXX271,69111,5770
Total State Projects 545,208272,212260,635
Federal Projects:
Title I 20-XXX-XXX-XXX36,58447,90840,722
Title VI 20-XXX-XXX-XXX04,0750
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX316,806196,03896,177
Other Special Projects 20-XXX-XXX-XXX31,34927,25921,723
Total Federal Projects 384,739275,280158,622
TOTAL GRANTS AND ENTITLEMENTS 939,083547,492419,257
Total Expenditures 7,642,6247,848,4207,682,697

 

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 Budget189,921252,218252,218177,504
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,13051,16751,17251,182
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve39,6956,2466,2460
      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 Cost9,6429,5509,6589,92910,121
Total Classroom Instruction5,5335,5975,7575,9346,012
Classroom-Salaries and Benefits5,2675,2255,3995,3355,624
Classroom-General Supplies and Textbooks192295266531305
Classroom-Purchased Services and Other7478936883
Total Support Services1,3621,2401,2651,3221,367
Support Services-Salaries and Benefits1,0741,0181,0421,1881,255
Total Administrative Costs1,5631,5291,5251,5151,520
Administration-Salaries and Benefits1,2831,2091,2291,2311,219
Total Operations and Maintenance of Plant1,0851,0901,0101,0581,117
Operations & Maintenance of Plant-Salary & Ben.645609579606638
Total Food Services Costs00000
Total Extracurricular Costs8280787881
Total Equipment Costs01419617285
Employee Benefits as a % of Salaries22.521.722.420.922.1

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
  • Rockaway Borough is currently not sharing services.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,444,711 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)771,256,001 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8356 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,444,711 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)771,256,001 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8356 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,444,711 (G)
Estimated Equalized Valuation (as of 10/01/2008)919,378,405 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7010 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,444,711 (J)
Estimated Equalized Valuation (as of 10/01/2008)919,378,405 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7010 (L)