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User Friendly Budgets
2008

MORRIS - DOVER TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,6112,6542,720
Pupils on Roll Regular Shared-Time111015
spacing
Pupils on Roll - Special Full-Time259264264
Pupils on Roll - Special Shared-Time797
Private School Placements322424
spacing
Pupils Sent to Contracted Preschool Prog880
Pupils Sent to Other Dists-Spec Ed Prog121217
Pupils Received433427434
Pupils in State Facilities787

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,735,210 1,756,592
Transfers from Other Funds 10-5200 -67,564 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,882,100 11,414,066 11,886,478
Tuition 10-1300 4,513,399 3,988,935 4,133,506
Interest Earned on Capital Reserve Funds 10-1XXX 13,741 13,741 13,741
Unrestricted Miscellaneous Revenues 10-1XXX 334,374 136,974 136,974
SUBTOTAL  16,743,614 15,553,716 16,170,699
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,221,519 9,221,519 0
Transportation Aid 10-3120 182,464 182,464 0
Special Education Aid 10-3130 1,813,866 1,813,866 0
Bilingual Education 10-3140 735,658 735,658 0
Extraordinary Aid 10-3131 69,335 0 62,172
Consolidated Aid 10-3195 279,128 279,128 0
Additional Formula Aid 10-3196 442,647 898,573 0
Other State Aids 10-3XXX 205,006 1,489,024 0
Categorical Special Education Aid 10-3132 0 0 1,398,653
Equalization Aid 10-3176 0 0 17,830,308
Categorical Security Aid 10-3177 0 0 859,083
Categorical Transportation Aid 10-3121 0 0 141,939
SUBTOTAL  12,949,623 14,620,232 20,292,155
Adjustment for Prior Year Encumbrances  0 1,540,265 0
Actual Revenues (Over)/Under Expenditures  175,941 0 0
TOTAL OPERATING BUDGET  29,801,614 33,449,423 38,219,446
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,532,457 1,532,290 0
Demonstrably Effective Program Aid 20-3212 989,971 989,971 0
Preschool Education Aid 20-3218 0 0 311,912
Other Restricted Entitlements 20-32XX 492,411 135,210 128,411
TOTAL REVENUES FROM STATE SOURCES  3,014,839 2,657,471 440,323
Revenues from Federal Sources:
Title I 20-4411-4416 1,624,839 1,594,200 1,200,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 683,190 683,190 513,413
Other 20-4XXX 213,782 284,189 240,045
TOTAL REVENUES FROM FEDERAL SOURCES  2,521,811 2,561,579 1,953,458
TOTAL GRANTS AND ENTITLEMENTS  5,536,650 5,219,050 2,393,781
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,263,278 1,258,899 1,255,337
TOTAL REVENUES FROM LOCAL SOURCES  1,263,278 1,258,899 1,255,337
Revenues from State Sources:
Debt Service Aid Type II 40-3160 333,766 336,502 336,257
TOTAL LOCAL REPAYMENT OF DEBT  1,597,044 1,595,401 1,591,595
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,597,043 1,595,401 1,591,595
TOTAL REVENUES/SOURCES  36,935,307 40,263,874 42,204,822

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,065,3069,294,40412,556,096
Special Education 11-2XX-100-XXX1,795,1561,904,0541,884,404
Bilingual Education 11-240-100-XXX851,464790,526837,117
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,964207,201248,987
School Sponsored Athletics 11-402-100-XXX380,525442,401500,078
Support Services:
Tuition 11-000-100-XXX1,816,0352,339,5852,015,820
Health Services 11-000-213-XXX413,837419,613439,033
Students - Related & Extraordinary 11-000-216,217234,113245,066264,355
Guidance 11-000-218-XXX1,053,4581,095,3861,094,857
Child Study Teams 11-000-219-XXX508,102603,289644,709
Improvement of Instructional Services 11-000-221-XXX1,009,1741,043,1081,166,023
Educational Media Services - School Library 11-000-222-XXX299,377294,455365,819
Instructional Staff Training Services 11-000-223-XXX41,66179,61178,067
General Administration 11-000-230-XXX676,0651,047,001964,448
School Administration 11-000-240-XXX1,442,5531,520,1271,609,275
Central Svcs & Admin Info Technology 11-000-25X-XXX516,073452,896456,562
Operation and Maintenance of Plant Services 11-000-26X-XXX3,327,6113,801,2383,911,492
Student Transportation Services 11-000-270-XXX863,0401,068,5991,200,286
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,827,2755,814,2216,336,727
Total Support Services Expenditures 17,028,37419,824,19520,547,473
TOTAL GENERAL CURRENT EXPENSE 29,256,78932,462,78136,574,155
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604013,74113,741
Equipment 12-XXX-XXX-73X260,876320,788435,578
Facilities Acquisition and Construction Services 12-000-4XX-XXX261,092619,4501,142,096
TOTAL CAPITAL EXPENDITURES 521,968953,9791,591,415
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X22,85732,66353,876
OPERATING BUDGET GRAND TOTAL 29,801,61433,449,42338,219,446
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-211-100-XXX1,077,1091,158,011240,887
Support Services 20-211-200-XXX455,348374,27971,025
TOTAL EARLY CHILDHOOD PROGRAM AID 1,532,4571,532,290311,912
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX989,971989,9710
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 989,971989,9710
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,5866,5866,874
Nonpublic Auxiliary Services 20-XXX-XXX-XXX47,59367,79362,843
Nonpublic Handicapped Services 20-XXX-XXX-XXX42,20947,34944,278
Nonpublic Nursing Services 20-XXX-XXX-XXX8,7628,7629,496
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,7204,7204,920
Other Special Projects 20-XXX-XXX-XXX382,54100
Total State Projects 3,014,8392,657,471440,323
Federal Projects:
Title I 20-XXX-XXX-XXX1,624,8391,594,2001,200,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX683,190683,190513,413
Other Special Projects 20-XXX-XXX-XXX213,782284,189240,045
Total Federal Projects 2,521,8112,561,5791,953,458
TOTAL GRANTS AND ENTITLEMENTS 5,536,6505,219,0502,393,781
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,595,4011,591,595
Additional State School Building Aid-Ch.177 40-702-510-XXX1,597,04300
Total Additional State School Building Aid 1,597,04300
TOTAL REPAYMENT OF DEBT 1,597,0431,595,4011,591,595
Total Expenditures 36,935,30740,263,87442,204,822

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget675,559692,718665,366638,183
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve195,445209,186222,927236,668
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,395,2343,437,2671,729,4090
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,77510,16910,34810,80111,261
Total Classroom Instruction5,6645,9645,9256,1396,527
Classroom-Salaries and Benefits5,4235,5685,6575,7606,193
Classroom-General Supplies and Textbooks206367193294276
Classroom-Purchased Services and Other3529758459
Total Support Services1,3561,5391,6001,6461,693
Support Services-Salaries and Benefits1,1541,4141,4701,4961,564
Total Administrative Costs1,2461,1261,2231,2721,241
Administration-Salaries and Benefits1,0909921,0391,0581,052
Total Operations and Maintenance of Plant1,1571,3011,3241,4441,470
Operations & Maintenance of Plant-Salary & Ben.598670626637749
Total Food Services Costs1250000
Total Extracurricular Costs200211236258290
Total Equipment Costs769165110146
Employee Benefits as a % of Salaries25.22628.729.227.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • ACES Electricity & Natural Gas
  • MEIG Workers Compensation Insurance
  • Jointure Special Education Transportation
  • E-rate Communication Lines
  • ED DATA Purchase of Academic,Business and Custodial Supplies

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,886,478 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)685,128,983 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7349 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,141,815 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)685,128,983 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9182 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,886,478 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,687,809,761 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7043 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,141,815 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,687,809,761 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7786 (L)