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User Friendly Budgets
2009

MORRIS - WEST MORRIS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,2542,2312,270
Pupils on Roll Regular Shared-Time230
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Pupils on Roll - Special Full-Time363423418
Pupils on Roll - Special Shared-Time630
Private School Placements332937
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Pupils Sent to Other Districts-Reg Prog0020
Pupils Sent to Other Dists-Spec Ed Prog7612
Pupils Received204
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,472,705 2,312,472
Transfers from Other Funds 10-5200 570,572 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 34,821,294 36,686,159 37,672,234
Tuition 10-1300 16,500 1,000 4,000
Interest Earned on Capital Reserve Funds 10-1XXX 43,699 25,850 7,047
Other Restricted Miscellaneous Revenues 10-1XXX 0 436,240 415,940
Unrestricted Miscellaneous Revenues 10-1XXX 747,943 142,551 17,786
SUBTOTAL  35,629,436 37,291,800 38,117,007
Revenues from State Sources:
Transportation Aid 10-3120 916,407 0 0
Special Education Aid 10-3130 1,088,768 0 0
Bilingual Education 10-3140 18,544 0 0
Stabilization Aid 10-3171 2,852,253 0 0
Extraordinary Aid 10-3131 134,099 324,489 0
Consolidated Aid 10-3195 137,438 0 0
Additional Formula Aid 10-3196 309,886 0 0
Other State Aids 10-3XXX 181,802 0 0
Categorical Special Education Aid 10-3132 0 1,546,746 1,612,618
Equalization Aid 10-3176 0 772,609 2,308,496
Categorical Security Aid 10-3177 0 202,966 210,522
Adjustment Aid 10-3178 0 1,912,771 0
Categorical Transportation Aid 10-3121 0 994,770 1,298,226
SUBTOTAL  5,639,197 5,754,351 5,429,862
Adjustment for Prior Year Encumbrances  0 566,573 0
Actual Revenues (Over)/Under Expenditures  833,059 0 0
TOTAL OPERATING BUDGET  42,672,264 45,085,429 45,859,341
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,542 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 56,132 0 0
TOTAL REVENUES FROM STATE SOURCES  56,132 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 441,240 441,315 478,640
Other 20-4XXX 171,623 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  612,863 441,315 478,640
TOTAL GRANTS AND ENTITLEMENTS  675,537 441,315 478,640
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 149,397 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,272,613 2,227,853 2,376,888
TOTAL REVENUES FROM LOCAL SOURCES  2,272,613 2,227,853 2,376,888
TOTAL LOCAL REPAYMENT OF DEBT  2,272,613 2,377,250 2,376,888
Actual Revenues (Over)/Under Expenditures  106,908 0 0
TOTAL REPAYMENT OF DEBT  2,379,521 2,377,250 2,376,888
TOTAL REVENUES/SOURCES  45,727,322 47,903,994 48,714,869

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,490,48815,313,60515,699,348
Special Education 11-2XX-100-XXX2,360,0112,530,1392,578,080
Basic Skills/Remedial 11-230-100-XXX19,26052,10056,351
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX363,392480,489481,277
School Sponsored Athletics 11-402-100-XXX1,604,0411,671,4501,813,525
Other Instructional Programs 11-4XX-100-XXX8704,0004,000
Support Services:
Tuition 11-000-100-XXX1,891,9422,173,3432,445,860
Attendance and Social Work Services 11-000-211-XXX22,56323,77024,516
Health Services 11-000-213-XXX403,498529,850544,259
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217155,852158,957233,215
Guidance 11-000-218-XXX1,583,1561,696,6471,739,763
Child Study Teams 11-000-219-XXX1,185,2641,416,5031,427,310
Improvement of Instructional Services 11-000-221-XXX433,772511,508477,099
Educational Media Services - School Library 11-000-222-XXX499,712555,462572,937
Instructional Staff Training Services 11-000-223-XXX269,166272,076274,868
General Administration 11-000-230-XXX957,0261,175,5311,065,388
School Administration 11-000-240-XXX1,661,2991,793,3351,829,593
Central Svcs & Admin Info Technology 11-000-25X-XXX810,629915,586996,824
Operation and Maintenance of Plant Services 11-000-26X-XXX3,404,1833,691,7843,475,509
Student Transportation Services 11-000-270-XXX2,704,7332,963,1113,129,188
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,560,7065,906,9176,282,722
Total Support Services Expenditures 21,543,50123,784,38024,519,051
TOTAL GENERAL CURRENT EXPENSE 40,381,56343,836,16345,151,632
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604025,8507,047
Equipment 12-XXX-XXX-73X903,673788,122408,017
Facilities Acquisition and Construction Services 12-000-4XX-XXX761,488435,294292,645
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931625,54000
TOTAL CAPITAL EXPENDITURES 2,290,7011,249,266707,709
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 42,672,26445,085,42945,859,341
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,54200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,28500
Nonpublic Handicapped Services 20-XXX-XXX-XXX7,24900
Nonpublic Nursing Services 20-XXX-XXX-XXX15,98000
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,28000
Other Special Projects 20-XXX-XXX-XXX13,33800
Total State Projects 56,13200
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX441,240441,315478,640
Other Special Projects 20-XXX-XXX-XXX171,62300
Total Federal Projects 612,863441,315478,640
TOTAL GRANTS AND ENTITLEMENTS 675,537441,315478,640
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,379,5212,377,2502,376,888
TOTAL REPAYMENT OF DEBT 2,379,5212,377,2502,376,888
Total Expenditures 45,727,32247,903,99448,714,869

 

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 Budget2,925,6501,062,1711,014,349699,999
  Repayment of Debt256,305149,39700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,654,9172,073,0762,098,9262,105,973
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,659,6383,423,0051,998,1220
      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 Cost13,23413,67114,22414,56514,723
Total Classroom Instruction7,6547,7917,9848,1258,276
Classroom-Salaries and Benefits7,3697,5077,6737,7927,950
Classroom-General Supplies and Textbooks233255266284273
Classroom-Purchased Services and Other5229464953
Total Support Services1,9622,0492,2302,2832,331
Support Services-Salaries and Benefits1,6911,7261,8741,9031,978
Total Administrative Costs1,5021,5241,6481,6831,679
Administration-Salaries and Benefits1,1871,1951,2191,2381,262
Total Operations and Maintenance of Plant1,2441,4111,4231,5121,418
Operations & Maintenance of Plant-Salary & Ben.627616676686681
Total Food Services Costs00000
Total Extracurricular Costs8588819249471,006
Total Equipment Costs221345235297152
Employee Benefits as a % of Salaries21.621.821.721.722.4

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
  • MEIG - Workers Comp Pool; our district has been a member since 1985
  • (Morris Essex Insurance Group)
  • MEIG - Property and Casualty Pool, the district joined this pool in 2008
  • and has seen significant savings as a result.
  • ACES - cooperative energy bid for gas & electric utilities
  • ACT - on going participation in cooperation bid for telecom services
  • SHBP - state insurance pool for medical coverage for all employees
  • MCCPC - particpation in cooperative bid for supplies via Morris County
  • Cooperative Pricing Council
  • SOCCP - participation in cooperative bid for supplies via Somerset County
  • Cooperative Pricing
  • Ed Data - cooperative bid with multiple districts for supplies
  • Transportation - Agreements with Washington Twp. BOE and Mendham Twp BOE
  • for transporting our high school students (tiered)
  • Other Shared Resources: Bus fuel purchased thru Washington Twp. Municipal
  • Dept. of Public Works; equipment for maintenance
  • of fields shared between Wash Twp & West Morris
  • Regional; share equipment for stage lighting with
  • Wash Twp; fire safety and bus saftey training
  • shared with Wash Twp. Chester Twp. provides main-
  • tenance of athletic fields
  • SRO - Student Resource Officer shared with Mendham Borough for security a
  • at West Morris Mendham High School

 

Estimated Tax Rate Information
CHESTER BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,361,454 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)453,804,374 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,447,354 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)453,804,374 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3189 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,361,454 (G)
Estimated Equalized Valuation (as of 10/01/2008)475,654,657 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.2862 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,447,354 (J)
Estimated Equalized Valuation (as of 10/01/2008)475,654,657 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3043 (L)
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CHESTER TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,457,328 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)2,249,284,682 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3760 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,990,934 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)2,249,284,682 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.3997 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,457,328 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,211,995,112 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3823 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,990,934 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,211,995,112 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4065 (L)
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MENDHAM BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,997,546 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)1,582,998,674 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3789 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,375,954 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)1,582,998,674 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4028 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,997,546 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,572,214,282 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3815 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,375,954 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,572,214,282 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4055 (L)
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MENDHAM TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,302,625 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)2,170,029,798 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.3826 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,826,470 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)2,170,029,798 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4067 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,302,625 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,235,337,651 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3714 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,826,470 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,235,337,651 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3949 (L)
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WASHINGTON TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,553,281 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)3,248,332,329 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4172 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,408,410 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)3,248,332,329 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4436 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,553,281 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,347,231,640 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4049 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,408,410 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,347,231,640 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4305 (L)