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User Friendly Budgets
2008

MORRIS - LINCOLN PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time814803809
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Pupils on Roll - Special Full-Time120113102
Private School Placements141716
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Pupils Sent to Other Districts-Reg Prog262246235
Pupils Sent to Other Dists-Spec Ed Prog645865
Pupils Received1116
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 803,410 533,744
Withdrawal from Cap Res-for Local Share 10-307 0 0 126,300
Transfers from Other Funds 10-5200 81 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,142,445 14,938,389 15,485,425
Tuition 10-1300 74,092 44,623 23,200
Interest Earned on Capital Reserve Funds 10-1XXX 6,833 5,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 35,000 35,000
Unrestricted Miscellaneous Revenues 10-1XXX 332,807 332,873 348,959
SUBTOTAL  14,556,177 15,355,885 15,897,584
Revenues from State Sources:
Transportation Aid 10-3120 534,008 534,008 0
Special Education Aid 10-3130 1,049,325 1,049,325 0
Bilingual Education 10-3140 43,396 43,396 0
Stabilization Aid 10-3171 79,007 79,007 0
Extraordinary Aid 10-3131 28,601 0 25,298
Consolidated Aid 10-3195 142,746 142,746 0
Additional Formula Aid 10-3196 56,321 114,332 0
Other State Aids 10-3XXX 33,464 0 0
Categorical Special Education Aid 10-3132 0 0 664,998
Categorical Security Aid 10-3177 0 0 94,692
Adjustment Aid 10-3178 0 0 791,954
Categorical Transportation Aid 10-3121 0 0 487,356
SUBTOTAL  1,966,868 1,962,814 2,064,298
Actual Revenues (Over)/Under Expenditures  -46,597 0 0
TOTAL OPERATING BUDGET  16,476,529 18,122,109 18,621,926
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 28,890 28,890 0
Other Restricted Entitlements 20-32XX 10,916 13,351 0
TOTAL REVENUES FROM STATE SOURCES  39,806 42,241 0
Revenues from Federal Sources:
Title I 20-4411-4416 83,874 63,604 57,141
I.D.E.A. Part B (Handicapped) 20-4420-4429 288,427 282,119 227,951
Other 20-4XXX 51,179 42,316 28,823
TOTAL REVENUES FROM FEDERAL SOURCES  423,480 388,039 313,915
TOTAL GRANTS AND ENTITLEMENTS  463,286 430,280 313,915
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 10,117
Revenues from Local Sources:
Local Tax Levy 40-1210 649,038 625,458 743,578
TOTAL REVENUES FROM LOCAL SOURCES  649,038 625,458 743,578
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 91,445
TOTAL LOCAL REPAYMENT OF DEBT  649,038 625,458 845,140
TOTAL REPAYMENT OF DEBT  649,038 625,458 845,140
TOTAL REVENUES/SOURCES  17,588,853 19,177,847 19,780,981

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,500,1403,626,0653,593,956
Special Education 11-2XX-100-XXX1,127,0481,129,5811,135,052
Basic Skills/Remedial 11-230-100-XXX213,995165,900263,041
Bilingual Education 11-240-100-XXX148,921157,289163,831
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX29,89036,30936,279
School Sponsored Athletics 11-402-100-XXX34,35640,58536,636
Other Instructional Programs 11-4XX-100-XXX140,385145,357138,532
Support Services:
Tuition 11-000-100-XXX4,763,4955,900,6805,987,164
Attendance and Social Work Services 11-000-211-XXX2,0002,0002,000
Health Services 11-000-213-XXX117,784122,129120,757
Students - Related & Extraordinary 11-000-216,217123,232127,630141,479
Guidance 11-000-218-XXX222,572181,945186,751
Child Study Teams 11-000-219-XXX545,550610,191638,310
Improvement of Instructional Services 11-000-221-XXX90,98477,515112,642
Educational Media Services - School Library 11-000-222-XXX138,303155,500155,423
Instructional Staff Training Services 11-000-223-XXX7,3809,50013,600
General Administration 11-000-230-XXX577,283616,874540,826
School Administration 11-000-240-XXX280,310333,585343,981
Central Svcs & Admin Info Technology 11-000-25X-XXX297,954336,028324,434
Operation and Maintenance of Plant Services 11-000-26X-XXX904,384928,424937,811
Student Transportation Services 11-000-270-XXX1,089,3541,189,2091,181,797
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,991,2992,051,9822,306,667
Food Services 11-000-310-XXX75,51381,70079,520
Total Support Services Expenditures 11,227,39712,724,89213,073,162
TOTAL GENERAL CURRENT EXPENSE 16,422,13218,025,97818,440,489
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X48,25015,4385,748
Facilities Acquisition and Construction Services 12-000-4XX-XXX058,80071,300
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310055,000
TOTAL CAPITAL EXPENDITURES 48,25079,238137,048
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX1,5246,0127,712
Total Summer School 1,5246,0127,712
Other Special Schools:
Instruction 13-4XX-100-XXX4,62310,8816,965
Total Other Special Schools 4,62310,8816,965
TOTAL SPECIAL SCHOOLS 6,14716,89314,677
Transfer of Funds to Charter Schools 10-000-100-56X0029,712
OPERATING BUDGET GRAND TOTAL 16,476,52918,122,10918,621,926
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX28,89028,8900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 28,89028,8900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8938380
Nonpublic Handicapped Services 20-XXX-XXX-XXX8,19510,7550
Nonpublic Nursing Services 20-XXX-XXX-XXX1,1881,1580
Nonpublic Technology Initiative 20-XXX-XXX-XXX6406000
Total State Projects 39,80642,2410
Federal Projects:
Title I 20-XXX-XXX-XXX83,87463,60457,141
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX288,427282,119227,951
Other Special Projects 20-XXX-XXX-XXX51,17942,31628,823
Total Federal Projects 423,480388,039313,915
TOTAL GRANTS AND ENTITLEMENTS 463,286430,280313,915
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX649,038625,458845,140
TOTAL REPAYMENT OF DEBT 649,038625,458845,140
Total Expenditures 17,588,85319,177,84719,780,981

 

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 Budget354,859797,697552,697352,697
  Repayment of Debt0010,1170
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve93,802175,635180,63559,335
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,190,228712,154333,7440
      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 Cost11,10611,38512,27111,99612,399
Total Classroom Instruction6,6856,9187,3857,2317,505
Classroom-Salaries and Benefits6,3986,6317,0936,9507,241
Classroom-General Supplies and Textbooks161189210200189
Classroom-Purchased Services and Other12598818075
Total Support Services1,6801,6211,8161,6781,792
Support Services-Salaries and Benefits1,5311,4781,5851,4731,554
Total Administrative Costs1,5291,5121,6311,7091,705
Administration-Salaries and Benefits1,1471,0901,2181,1961,304
Total Operations and Maintenance of Plant1,0771,1841,2641,2041,229
Operations & Maintenance of Plant-Salary & Ben.614682716693660
Total Food Services Costs6681908987
Total Extracurricular Costs7069858480
Total Equipment Costs65217176
Employee Benefits as a % of Salaries26.827.328.427.530.5

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
  • 1) Cooperative supply purchasing through the MCESC
  • 2) Lawnmowing and snowplowing services through the municipality
  • 3) Special education (LLD) tuition based program
  • 4) Special education transportation through the MCESC
  • 5) Special education transportation (ESY) with other public schools
  • 6) Cooperative purchase of natural gas through the NJASBO ACES program
  • 7) Cooperative purchase of electricity through the NJASBO ACES program
  • 8) Cooperative purchase of gasoline through the municipality
  • 9) Cooperative purchase of right to know (RTK) services through the MCESC

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,485,425 (A)
Estimated Net Taxable Valuation (as of 01/31/2008)738,003,100 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.0983 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,229,003 (D)
Estimated Net Taxable Valuation (as of 01/31/2008)738,003,100 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.1990 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,485,425 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,704,661,433 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.9084 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,229,003 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,704,661,433 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9520 (L)