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User Friendly Budgets
2009

MORRIS - ROXBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,8863,8363,779
Pupils on Roll Regular Shared-Time11610
spacing
Pupils on Roll - Special Full-Time518520533
Pupils on Roll - Special Shared-Time340
Private School Placements577370
spacing
Pupils Sent to Other Districts-Reg Prog0136
Pupils Sent to Other Dists-Spec Ed Prog282417
Pupils Received211198206
Pupils in State Facilities343

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,007,586 679,686
Revenues from Local Sources:
Local Tax Levy 10-1210 43,503,488 44,263,323 46,502,323
Tuition 10-1300 2,894,318 2,732,061 2,924,331
Transportation Fees from Individuals 10-1410 43,942 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,501 100 100
Other Restricted Miscellaneous Revenues 10-1XXX 441,037 542,000 613,959
Unrestricted Miscellaneous Revenues 10-1XXX 416,705 345,000 410,000
SUBTOTAL  47,302,991 47,932,484 50,500,713
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,187,272 0 0
Transportation Aid 10-3120 1,144,700 0 0
Special Education Aid 10-3130 1,885,525 0 0
Bilingual Education 10-3140 98,938 0 0
Stabilization Aid 10-3171 3,943,752 0 0
Extraordinary Aid 10-3131 283,373 384,566 384,566
Consolidated Aid 10-3195 491,107 0 0
Additional Formula Aid 10-3196 776,554 0 0
Other State Aids 10-3XXX 22,247 0 0
Categorical Special Education Aid 10-3132 0 2,359,269 2,414,935
Equalization Aid 10-3176 0 11,003,717 10,724,659
Categorical Security Aid 10-3177 0 329,400 342,134
Categorical Transportation Aid 10-3121 0 1,089,508 1,300,166
SUBTOTAL  13,833,468 15,166,460 15,166,460
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 25,000 14,639
SUBTOTAL  0 25,000 14,639
Adjustment for Prior Year Encumbrances  0 495,095 0
Actual Revenues (Over)/Under Expenditures  977,181 0 0
TOTAL OPERATING BUDGET  62,113,640 65,626,625 66,361,498
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,184 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 176,269 183,484 155,962
TOTAL REVENUES FROM STATE SOURCES  176,269 183,484 155,962
Revenues from Federal Sources:
Title I 20-4411-4416 76,500 94,084 79,971
Title VI 20-4417-4418 0 5,448 4,631
I.D.E.A. Part B (Handicapped) 20-4420-4429 928,255 910,812 806,000
Other 20-4XXX 107,926 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,112,681 1,010,344 890,602
TOTAL GRANTS AND ENTITLEMENTS  1,305,134 1,193,828 1,046,564
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 90,720 34,376
Transfers from Other Funds 40-5200 34,376 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,162,625 2,171,656 2,235,130
TOTAL REVENUES FROM LOCAL SOURCES  2,162,625 2,171,656 2,235,130
TOTAL LOCAL REPAYMENT OF DEBT  2,197,001 2,262,376 2,269,506
Actual Revenues (Over)/Under Expenditures  54,765 0 0
TOTAL REPAYMENT OF DEBT  2,251,766 2,262,376 2,269,506
TOTAL REVENUES/SOURCES  65,670,540 69,082,829 69,677,568

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,603,65419,158,99920,238,656
Special Education 11-2XX-100-XXX3,811,9764,121,0364,292,282
Basic Skills/Remedial 11-230-100-XXX544,714535,215520,356
Bilingual Education 11-240-100-XXX139,840153,116170,613
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX207,123306,846244,914
School Sponsored Athletics 11-402-100-XXX800,874875,561879,855
Other Instructional Programs 11-4XX-100-XXX4,5185,6500
Support Services:
Tuition 11-000-100-XXX4,314,5034,742,7074,951,561
Attendance and Social Work Services 11-000-211-XXX198,074226,422238,566
Health Services 11-000-213-XXX556,315582,060634,644
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,578,8981,835,6321,804,603
Guidance 11-000-218-XXX1,163,0691,096,7991,247,365
Child Study Teams 11-000-219-XXX1,195,8611,233,1561,346,923
Improvement of Instructional Services 11-000-221-XXX392,623412,869422,061
Educational Media Services - School Library 11-000-222-XXX1,008,6801,035,6571,101,367
Instructional Staff Training Services 11-000-223-XXX395,244473,894500,143
General Administration 11-000-230-XXX992,3061,209,208833,384
School Administration 11-000-240-XXX2,215,8302,469,9342,326,175
Central Svcs & Admin Info Technology 11-000-25X-XXX746,818930,598959,211
Operation and Maintenance of Plant Services 11-000-26X-XXX6,414,8036,763,3326,496,106
Student Transportation Services 11-000-270-XXX4,541,1134,777,2355,012,484
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,494,48811,657,84311,303,505
Food Services 11-000-310-XXX65,00050,00030,000
Total Support Services Expenditures 36,273,62539,497,34639,208,098
TOTAL GENERAL CURRENT EXPENSE 61,386,32464,653,76965,554,774
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X202,903176,48340,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX069,0000
TOTAL CAPITAL EXPENDITURES 202,903245,58340,100
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX41,64370,10070,100
Support Services 13-422-200-XXX6,9759,2409,140
Total Summer School 48,61879,34079,240
Other Special Schools:
Instruction 13-4XX-100-XXX355,552488,669462,515
Support Services 13-4XX-200-XXX96,785126,004199,905
Total Other Special Schools 452,337614,673662,420
TOTAL SPECIAL SCHOOLS 500,955694,013741,660
Transfer of Funds to Charter Schools 10-000-100-56X23,45833,26024,964
OPERATING BUDGET GRAND TOTAL 62,113,64065,626,62566,361,498
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX16,18400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,94724,19220,563
Nonpublic Auxiliary Services 20-XXX-XXX-XXX37,41058,37043,134
Nonpublic Handicapped Services 20-XXX-XXX-XXX68,50550,74649,615
Nonpublic Nursing Services 20-XXX-XXX-XXX30,57132,65627,758
Nonpublic Technology Initiative 20-XXX-XXX-XXX16,36017,52014,892
Other Special Projects 20-XXX-XXX-XXX1,47600
Total State Projects 176,269183,484155,962
Federal Projects:
Title I 20-XXX-XXX-XXX76,50094,08479,971
Title VI 20-XXX-XXX-XXX05,4484,631
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX928,255910,812806,000
Other Special Projects 20-XXX-XXX-XXX107,92600
Total Federal Projects 1,112,6811,010,344890,602
TOTAL GRANTS AND ENTITLEMENTS 1,305,1341,193,8281,046,564
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,251,7662,262,3762,269,506
TOTAL REPAYMENT OF DEBT 2,251,7662,262,3762,269,506
Total Expenditures 65,670,54069,082,82969,677,568

 

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 Budget1,762,8671,725,3351,982,3171,302,631
  Repayment of Debt179,861125,09634,3760
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve116,933120,434120,534120,634
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,493,4211,794,20100
      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 Cost10,99912,20212,73812,68613,005
Total Classroom Instruction6,4846,8877,2307,0627,389
Classroom-Salaries and Benefits6,1826,4696,8706,7077,033
Classroom-General Supplies and Textbooks222305232230217
Classroom-Purchased Services and Other81113128126139
Total Support Services1,6371,8141,9901,9682,082
Support Services-Salaries and Benefits1,3921,5581,6721,6561,793
Total Administrative Costs1,0801,1001,1951,2941,174
Administration-Salaries and Benefits9029261,0051,0161,001
Total Operations and Maintenance of Plant1,3791,6671,7781,7791,725
Operations & Maintenance of Plant-Salary & Ben.7799631,0079761,002
Total Food Services Costs221512117
Total Extracurricular Costs251267299315304
Total Equipment Costs106467409
Employee Benefits as a % of Salaries26.32830.430.428.2

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.

 

Shared Services
  • The District participates with the Morris County Co-Op as well as
  • bidding with Ed Data that combines districts in several counties.
  • The Dist. and Town has been negotiating a interlocal agreement for a
  • turf field. The Dist. & Town shares the cost of fuel for Dist busses
  • and town vehicles. The Dist & town share any equip. that can be done
  • Dist & Town will share townships new DPW facility and adhere to the new
  • mandates of cleaning school vehicles. Township & District are in the
  • process of doing an energy audit grant. A sharing of sports fields as
  • well as buildings is ongoing. Looking at funding for Safe Routes to Schoo
  • jointly. The Township provides SRO's to the district. Alilve at 25 progra
  • provided by the town to the Dist. Town & Dist are doing a feasibility
  • study to share grounds maintenance. Town & Dist. working on a grant for
  • additional bike racks. District utilizes the SLAP program when possible
  • Dist & town are looking to reduce costs in having combined calendars.
  • Town and District looking at cable franchising opportunity ot provide
  • internet free to the District.
  • The District also shares services with other Districts regarding
  • transportation when possible.
  • The District shares services with two private schools in Roxbury
  • to provide lunches for their students.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,502,323 (A)
Estimated Net Taxable Valuation (as of 03/13/2009)2,066,192,754 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.2506 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,737,453 (D)
Estimated Net Taxable Valuation (as of 03/13/2009)2,066,192,754 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.3588 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,502,323 (G)
Estimated Equalized Valuation (as of 03/13/2009)3,895,789,171 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1937 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,737,453 (J)
Estimated Equalized Valuation (as of 03/13/2009)3,895,789,171 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2510 (L)