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User Friendly Budgets
2008

MORRIS - KINNELON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,9821,9822,022
Pupils on Roll Regular Shared-Time300
spacing
Pupils on Roll - Special Full-Time215213213
Pupils on Roll - Special Shared-Time360
Private School Placements191717
spacing
Pupils Sent to Other Districts-Reg Prog004
Pupils Sent to Other Dists-Spec Ed Prog131116
Pupils Received463
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 500,000 650,000
Transfers from Other Funds 10-5200 7,433 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,031,655 27,389,220 28,468,788
Tuition 10-1300 100,681 100,000 98,000
Interest Earned on Capital Reserve Funds 10-1XXX 209,555 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 180,297 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 260,000 112,000
SUBTOTAL  26,522,188 27,749,220 28,678,788
Revenues from State Sources:
Transportation Aid 10-3120 634,936 634,936 0
Special Education Aid 10-3130 999,434 999,434 0
Extraordinary Aid 10-3131 105,783 0 203,217
Consolidated Aid 10-3195 144,634 144,634 0
Additional Formula Aid 10-3196 53,370 108,341 0
Other State Aids 10-3XXX 22,148 0 0
Categorical Special Education Aid 10-3132 0 0 1,275,526
Equalization Aid 10-3176 0 0 7,547
Categorical Security Aid 10-3177 0 0 167,671
Categorical Transportation Aid 10-3121 0 0 718,624
SUBTOTAL  1,960,305 1,887,345 2,372,585
Adjustment for Prior Year Encumbrances  0 314,297 0
Actual Revenues (Over)/Under Expenditures  9,452 0 0
TOTAL OPERATING BUDGET  28,499,378 30,450,862 31,701,373
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,267 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 88,278 305,082 50,000
TOTAL REVENUES FROM STATE SOURCES  88,278 305,082 50,000
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 422,488 428,193 400,000
Other 20-4XXX 50,669 52,667 25,000
TOTAL REVENUES FROM FEDERAL SOURCES  473,157 480,860 425,000
TOTAL GRANTS AND ENTITLEMENTS  564,702 785,942 475,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 2,211,617 2,728,262 2,762,724
TOTAL REVENUES FROM LOCAL SOURCES  2,211,617 2,728,262 2,762,724
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 85,846 81,256
TOTAL LOCAL REPAYMENT OF DEBT  2,211,617 2,814,109 2,843,981
Actual Revenues (Over)/Under Expenditures  41,709 0 0
TOTAL REPAYMENT OF DEBT  2,253,326 2,814,109 2,843,981
TOTAL REVENUES/SOURCES  31,317,406 34,050,913 35,020,354

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,194,35010,689,06810,966,153
Special Education 11-2XX-100-XXX1,855,7132,074,0842,310,202
Basic Skills/Remedial 11-230-100-XXX308,290323,608344,167
Bilingual Education 11-240-100-XXX43,41948,31849,550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX192,000213,323231,072
School Sponsored Athletics 11-402-100-XXX598,192653,395710,337
Support Services:
Tuition 11-000-100-XXX1,243,2911,105,9501,202,693
Health Services 11-000-213-XXX329,814364,610379,371
Students - Related & Extraordinary 11-000-216,217599,044605,295678,149
Guidance 11-000-218-XXX675,835763,327801,255
Child Study Teams 11-000-219-XXX752,196842,137901,357
Improvement of Instructional Services 11-000-221-XXX489,856588,835668,674
Educational Media Services - School Library 11-000-222-XXX381,129394,740369,349
Instructional Staff Training Services 11-000-223-XXX39,38674,97277,905
General Administration 11-000-230-XXX522,939713,769572,342
School Administration 11-000-240-XXX1,414,2941,441,9881,536,035
Central Svcs & Admin Info Technology 11-000-25X-XXX535,400576,299577,510
Operation and Maintenance of Plant Services 11-000-26X-XXX2,478,3722,839,6353,018,051
Student Transportation Services 11-000-270-XXX2,122,0582,116,8312,031,496
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,652,3703,913,2164,273,605
Total Support Services Expenditures 15,235,98416,341,60417,087,792
TOTAL GENERAL CURRENT EXPENSE 28,427,94830,343,40031,699,273
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,83041,1912,100
Facilities Acquisition and Construction Services 12-000-4XX-XXX65,60066,2710
TOTAL CAPITAL EXPENDITURES 71,430107,4622,100
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 28,499,37830,450,86231,701,373
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,26700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,65811,68110,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,27117,44520,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,71022,4090
Nonpublic Nursing Services 20-XXX-XXX-XXX14,99914,66810,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,1178,36010,000
Other Special Projects 20-XXX-XXX-XXX17,523230,5190
Total State Projects 88,278305,08250,000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX422,488428,193400,000
Other Special Projects 20-XXX-XXX-XXX50,66952,66725,000
Total Federal Projects 473,157480,860425,000
TOTAL GRANTS AND ENTITLEMENTS 564,702785,942475,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,253,3262,814,1092,843,981
TOTAL REPAYMENT OF DEBT 2,253,3262,814,1092,843,981
Total Expenditures 31,317,40634,050,91335,020,354

 

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 Budget821,868881,7671,031,767381,767
  Repayment of Debt41,711210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve147,523000
      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 Cost11,07411,40012,15812,32012,736
Total Classroom Instruction6,4246,7267,0397,0917,306
Classroom-Salaries and Benefits6,0316,3136,6676,6806,938
Classroom-General Supplies and Textbooks313330267302275
Classroom-Purchased Services and Other818210510993
Total Support Services1,5451,6941,9011,9412,044
Support Services-Salaries and Benefits1,3471,4531,7221,7221,808
Total Administrative Costs1,3091,3271,3641,4151,409
Administration-Salaries and Benefits1,0811,1481,1561,1421,207
Total Operations and Maintenance of Plant1,4771,2941,3961,4051,475
Operations & Maintenance of Plant-Salary & Ben.706695660680729
Total Food Services Costs00000
Total Extracurricular Costs319360446451484
Total Equipment Costs030191
Employee Benefits as a % of Salaries19.320.120.22020.7

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
  • Kinnelon School District is currently sharing the following services:
  • 1. Transportation services with ESC of Morris
  • 2. Transportation services with ESC of Sussex
  • 3. Transportation services with Butler BOE, Pequannock BOE, Bloomingdale
  • BOE
  • 4. Transportation repair work with West Milford
  • 5. Staff development with Mt. Lakes
  • 6. Autism Program with Pequannock BOE
  • 7. Liability insurance with school districts in PIP pool
  • 8. Workers comp insurance with school districts in PIP pool
  • 9. Special education programs with Mt. Lakes, Pequannock, Boonton,
  • Fairfield, Ridgefield, Ringwood, Wayne School Districts
  • 10. DPW equipment with Borough of Kinnelon
  • 11. Maintenance repair with the Borough of Kinnelon
  • 12. Sewage Treatment plant operations with the Borough of Kinnelon
  • 13. Use of Sisco building with the Borough of Kinnelon
  • 14. Aid in lieu coordination of the ESC of Morris
  • 15. Transportation training with West Milford
  • 16. Non public transportation with Butler

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,468,788 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)1,660,078,000 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7149 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,231,512 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)1,660,078,000 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8813 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy28,468,788 (G)
Estimated Equalized Valuation (as of 10/01/2007)2,433,680,128 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1698 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,231,512 (J)
Estimated Equalized Valuation (as of 10/01/2007)2,433,680,128 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2833 (L)