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User Friendly Budgets
2008

MORRIS - MENDHAM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time595601601
spacing
Pupils on Roll - Special Full-Time596769
Private School Placements233
spacing
Pupils Sent to Other Dists-Spec Ed Prog801
Pupils Received020

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 132,990 152,205
Transfers from Other Funds 10-5200 5,591 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,528,966 7,906,241 8,222,491
Tuition 10-1300 3,971 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 13,419 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 67,647 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 58,526 50,000 69,000
SUBTOTAL  7,672,529 7,959,241 8,294,491
Revenues from State Sources:
Transportation Aid 10-3120 63,067 63,067 0
Special Education Aid 10-3130 187,474 187,474 0
Stabilization Aid 10-3171 2,072 2,072 0
Extraordinary Aid 10-3131 3,650 0 0
Consolidated Aid 10-3195 41,134 41,134 0
Additional Formula Aid 10-3196 8,812 18,686 0
Other State Aids 10-3XXX 34,010 26,560 0
Categorical Special Education Aid 10-3132 0 0 258,427
Categorical Security Aid 10-3177 0 0 49,898
Categorical Transportation Aid 10-3121 0 0 64,568
SUBTOTAL  340,219 338,993 372,893
Adjustment for Prior Year Encumbrances  0 179,371 0
Actual Revenues (Over)/Under Expenditures  -35,640 0 0
TOTAL OPERATING BUDGET  7,982,699 8,610,595 8,819,589
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 83,846 103,595 72,700
TOTAL REVENUES FROM STATE SOURCES  83,846 103,595 72,700
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 142,073 173,073 114,800
Other 20-4XXX 26,267 15,298 14,550
TOTAL REVENUES FROM FEDERAL SOURCES  168,340 188,371 129,350
TOTAL GRANTS AND ENTITLEMENTS  252,186 291,966 202,050
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 870,738 895,943 903,250
TOTAL REVENUES FROM LOCAL SOURCES  870,738 895,943 903,250
TOTAL LOCAL REPAYMENT OF DEBT  870,738 895,944 903,250
Actual Revenues (Over)/Under Expenditures  22,056 0 0
TOTAL REPAYMENT OF DEBT  892,794 895,944 903,250
TOTAL REVENUES/SOURCES  9,127,679 9,798,505 9,924,889

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,286,1333,387,7863,490,301
Special Education 11-2XX-100-XXX416,194486,650522,911
Basic Skills/Remedial 11-230-100-XXX82,38586,20289,833
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX47,62943,97257,869
School Sponsored Athletics 11-402-100-XXX29,63330,44835,959
Support Services:
Tuition 11-000-100-XXX173,080193,750184,077
Health Services 11-000-213-XXX108,052112,984117,205
Students - Related & Extraordinary 11-000-216,217126,215133,134148,777
Guidance 11-000-218-XXX70,33483,20092,501
Child Study Teams 11-000-219-XXX234,154244,363253,000
Improvement of Instructional Services 11-000-221-XXX132,555175,826266,495
Educational Media Services - School Library 11-000-222-XXX149,380153,407161,264
Instructional Staff Training Services 11-000-223-XXX18,09525,80024,800
General Administration 11-000-230-XXX384,064446,859407,395
School Administration 11-000-240-XXX382,135432,282410,270
Central Svcs & Admin Info Technology 11-000-25X-XXX230,682257,143241,108
Operation and Maintenance of Plant Services 11-000-26X-XXX691,691761,923742,928
Student Transportation Services 11-000-270-XXX202,206239,540273,004
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,105,1371,265,7761,276,892
Total Support Services Expenditures 4,007,7804,525,9874,599,716
TOTAL GENERAL CURRENT EXPENSE 7,869,7548,561,0458,796,589
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X15,99546,55020,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,95000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93172,00000
TOTAL CAPITAL EXPENDITURES 112,94549,55023,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 7,982,6998,610,5958,819,589
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,00814,53114,200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX09952,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX38,22755,13430,000
Nonpublic Nursing Services 20-XXX-XXX-XXX18,63720,07217,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,79311,6149,500
Other Special Projects 20-XXX-XXX-XXX6,1811,2490
Total State Projects 83,846103,59572,700
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX142,073173,073114,800
Other Special Projects 20-XXX-XXX-XXX26,26715,29814,550
Total Federal Projects 168,340188,371129,350
TOTAL GRANTS AND ENTITLEMENTS 252,186291,966202,050
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX892,794895,944903,250
TOTAL REPAYMENT OF DEBT 892,794895,944903,250
Total Expenditures 9,127,6799,798,5059,924,889

 

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 Budget201,407261,998263,999249,999
  Repayment of Debt22,056000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve257,913199,333202,333205,333
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve144,082268,196138,2050
      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 Cost10,71612,02611,90212,16712,447
Total Classroom Instruction6,2896,7747,1157,0817,279
Classroom-Salaries and Benefits6,0066,2456,5676,4286,672
Classroom-General Supplies and Textbooks192479419514378
Classroom-Purchased Services and Other9150130139230
Total Support Services1,5771,5181,6731,6721,898
Support Services-Salaries and Benefits1,3551,2601,3841,3561,526
Total Administrative Costs1,6251,7141,7351,9161,784
Administration-Salaries and Benefits1,3221,4051,4321,4631,480
Total Operations and Maintenance of Plant1,1341,2501,2691,3861,346
Operations & Maintenance of Plant-Salary & Ben.511546571612619
Total Food Services Costs00000
Total Extracurricular Costs91117110111140
Total Equipment Costs3924507030
Employee Benefits as a % of Salaries21.121.324.223.522.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 is a participating member of the Alliance for Competitive En
  • ergy services "ACES" for the purchase of electricity and transportation
  • of natural gas through a cooperative bidding process.
  • The District is a participating member of the Alliance for Competitive
  • Telecommunications "ACT" for the purchase of telephone services through
  • a cooperative bidding process.
  • The District has an agreement with Mendham Township for the
  • transportation of students.
  • The District has an agreement with the Educational Services of Morris
  • County for the cooperative bidding of transportation services for out of
  • district special education students.
  • The District has an agreement with the Sussex County Regional Cooperative
  • for the cooperative bidding of transportation services for out of
  • district special education students and students attending non public
  • schools.
  • The District has an agreement with the Educational Services Commission
  • of Morris County in cooperation with Educational Data Services, Inc. for
  • cooperative bidding and purchasing services for the provision of school
  • supplies in various categories, including but not limited to general
  • supplies, fine art, technology education, physical education, health,
  • science, library, plumbing, electrical, hardware and custodial supplies,
  • paper, lumber, computer supplies and audio visual supplies and
  • equipment and time and materials building maintenance.
  • The District will share presenters for staff training purposes.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,222,491 (A)
Estimated Net Taxable Valuation (as of 02/01/2008)1,589,321,867 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5174 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,125,741 (D)
Estimated Net Taxable Valuation (as of 02/01/2008)1,589,321,867 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5742 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,222,491 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,525,363,801 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5391 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,125,741 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,525,363,801 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.5983 (L)