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User Friendly Budgets
2008

MORRIS - JEFFERSON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,1923,1383,138
Pupils on Roll Regular Shared-Time1599
spacing
Pupils on Roll - Special Full-Time432469469
Pupils on Roll - Special Shared-Time10911
Private School Placements393233
spacing
Pupils Sent to Other Districts-Reg Prog140
Pupils Sent to Other Dists-Spec Ed Prog161725
Pupils Received343
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 725,000 335,696
Revenues from Local Sources:
Local Tax Levy 10-1210 31,568,517 32,331,258 33,624,508
Tuition 10-1300 62,847 69,333 75,461
Interest Earned on Capital Reserve Funds 10-1XXX 2,992 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 241,283 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 179,910 150,000 194,600
SUBTOTAL  32,055,549 32,550,591 33,894,569
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,626,956 9,626,956 0
Transportation Aid 10-3120 1,331,639 1,331,639 0
Special Education Aid 10-3130 1,791,165 1,791,165 0
Bilingual Education 10-3140 24,402 24,402 0
Extraordinary Aid 10-3131 182,724 182,724 314,874
Consolidated Aid 10-3195 398,174 398,174 0
Additional Formula Aid 10-3196 395,170 802,195 0
Other State Aids 10-3XXX 20,377 0 201,781
Categorical Special Education Aid 10-3132 0 0 2,017,692
Equalization Aid 10-3176 0 0 13,076,079
Categorical Security Aid 10-3177 0 0 281,868
Categorical Transportation Aid 10-3121 0 0 1,321,062
SUBTOTAL  13,770,607 14,157,255 17,213,356
Adjustment for Prior Year Encumbrances  0 697,842 0
Actual Revenues (Over)/Under Expenditures  -190,049 0 0
TOTAL OPERATING BUDGET  45,636,107 48,130,688 51,443,621
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 4,977 194 0
TOTAL REVENUES FROM STATE SOURCES  4,977 194 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 702,197 729,488 729,418
Other 20-4XXX 77,148 81,248 49,300
TOTAL REVENUES FROM FEDERAL SOURCES  779,345 810,736 778,718
TOTAL GRANTS AND ENTITLEMENTS  784,322 810,930 778,718
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 39,533 27,688
Transfers from Other Funds 40-5200 27,664 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,084,677 2,117,340 2,141,487
Miscellaneous 40-1XXX 24 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,084,701 2,117,340 2,141,487
Revenues from State Sources:
Debt Service Aid Type II 40-3160 134,850 103,388 131,728
TOTAL LOCAL REPAYMENT OF DEBT  2,247,215 2,260,261 2,300,903
Actual Revenues (Over)/Under Expenditures  -1,066 0 0
TOTAL REPAYMENT OF DEBT  2,246,149 2,260,261 2,300,903
TOTAL REVENUES/SOURCES  48,666,578 51,201,879 54,523,242

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,457,62615,077,72616,004,839
Special Education 11-2XX-100-XXX3,226,7973,741,1243,906,495
Basic Skills/Remedial 11-230-100-XXX545,537446,068469,615
Bilingual Education 11-240-100-XXX46,53862,60548,478
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX189,678213,570190,482
School Sponsored Athletics 11-402-100-XXX484,347501,814568,737
Support Services:
Tuition 11-000-100-XXX2,545,8192,272,7722,567,034
Health Services 11-000-213-XXX493,772533,680549,824
Students - Related & Extraordinary 11-000-216,217787,672815,151895,859
Guidance 11-000-218-XXX1,115,7001,252,9211,261,207
Child Study Teams 11-000-219-XXX1,096,8221,202,5261,374,265
Improvement of Instructional Services 11-000-221-XXX1,040,2101,147,1491,112,347
Educational Media Services - School Library 11-000-222-XXX423,714451,509418,293
Instructional Staff Training Services 11-000-223-XXX44,29458,70554,844
General Administration 11-000-230-XXX1,002,5891,457,5221,256,380
School Administration 11-000-240-XXX2,008,8152,132,8552,227,364
Central Svcs & Admin Info Technology 11-000-25X-XXX982,5961,087,9211,104,676
Operation and Maintenance of Plant Services 11-000-26X-XXX4,869,7764,812,1275,504,318
Student Transportation Services 11-000-270-XXX3,063,7813,313,2043,379,213
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,781,1777,155,4157,986,765
Food Services 11-000-310-XXX9,77512,5000
Total Support Services Expenditures 26,266,51227,705,95729,692,389
TOTAL GENERAL CURRENT EXPENSE 45,217,03547,748,86450,881,035
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X59,32943,9860
Facilities Acquisition and Construction Services 12-000-4XX-XXX180,038319,908535,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931113,62400
TOTAL CAPITAL EXPENDITURES 352,991363,894535,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX27,179240
Support Services 13-422-200-XXX21,33900
Total Summer School 48,518240
TOTAL SPECIAL SCHOOLS 48,518240
Transfer of Funds to Charter Schools 10-000-100-56X17,56317,90627,586
OPERATING BUDGET GRAND TOTAL 45,636,10748,130,68851,443,621
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX4,9771940
Total State Projects 4,9771940
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX702,197729,488729,418
Other Special Projects 20-XXX-XXX-XXX77,14881,24849,300
Total Federal Projects 779,345810,736778,718
TOTAL GRANTS AND ENTITLEMENTS 784,322810,930778,718
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,246,1492,260,2612,300,903
TOTAL REPAYMENT OF DEBT 2,246,1492,260,2612,300,903
Total Expenditures 48,666,57851,201,87954,523,242

 

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 Budget1,580,8171,404,760652,722652,722
  Repayment of Debt66,15667,22227,6880
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve110,809176176176
      Adult Education Programs0000
      Maintenance Reserve108,764114,714114,714114,714
      Legal Reserve650,367771,759335,6960
      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 Cost10,53310,92711,46111,65312,422
Total Classroom Instruction5,9556,1767,0526,5266,970
Classroom-Salaries and Benefits5,5425,8376,6396,1036,545
Classroom-General Supplies and Textbooks188183221238244
Classroom-Purchased Services and Other225156191185181
Total Support Services1,6151,6831,5521,8351,922
Support Services-Salaries and Benefits1,4711,5591,3951,6791,758
Total Administrative Costs1,3081,2911,2821,5031,501
Administration-Salaries and Benefits1,0291,0529721,1511,208
Total Operations and Maintenance of Plant1,3921,5001,3511,4931,718
Operations & Maintenance of Plant-Salary & Ben.753799683835971
Total Food Services Costs123330
Total Extracurricular Costs198215205228243
Total Equipment Costs33160120
Employee Benefits as a % of Salaries22.723.924.823.925.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The district participates in numerous shared services initiatives:
  • Morris County Educational Services Commission - provides special
  • education transportation.
  • Sussex Cooperative - provides transportation for special education,
  • non-public, vocational, charter schools and other in-district
  • routes.
  • The district also participates in bulk purchasing utilizing state
  • contract pricing, as well as partnering with three state cooperatives.
  • The district also shares numerous initiatives with Jefferson Township,
  • some of which are listed below:
  • Snow removal; paving, weather forecasting, joint purchase of some heavy
  • equipment, e.g. computerized vehicle maintenance; anti-freeze recycling;
  • excavation projects; sidewalk and pothole repair/replacement; vehicle
  • fuel, disposal of used oil; shared DPW facilities, transport day care;
  • offer on premises police sub station at HS/MS complex; some engineering
  • services and upgrade to the district's sewer treatment plant at the
  • Stanlick school.
  • Additional Shared Services include Workers Compensation pool, energy,
  • telecommunications; and pending debt refinancing

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy33,624,508 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)3,242,438,166 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0370 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,765,995 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)3,242,438,166 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1031 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy33,624,508 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,201,431,082 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0503 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,765,995 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,201,431,082 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1172 (L)