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User Friendly Budgets
2008

MORRIS - EDUC SERV COMM MORRIS CO

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 11,359 445,129 544,259
Revenues from Local Sources:
Other Local Governmental Units - Unrestricted 10-12XX 1,034,476 854,001 911,958
Tuition 10-1300 4,074,371 4,209,882 4,263,000
Transportation Fees from Other LEAs 10-1420-1440 15,678,527 15,078,599 17,359,345
Unrestricted Miscellaneous Revenues 10-1XXX 127,776 555,708 458,850
SUBTOTAL  20,915,150 20,698,190 22,993,153
Adjustment for Prior Year Encumbrances  0 1,393,742 0
Actual Revenues (Over)/Under Expenditures  -997,932 0 0
TOTAL OPERATING BUDGET  19,928,577 22,537,061 23,537,412
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,880,322 1,744,612 1,822,979
TOTAL REVENUES FROM STATE SOURCES  1,880,322 1,744,612 1,822,979
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 97,744 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  97,744 0 0
TOTAL GRANTS AND ENTITLEMENTS  1,978,066 1,744,612 1,822,979
TOTAL REVENUES/SOURCES  21,906,643 24,281,673 25,360,391

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX293,494298,658313,591
Special Education 11-2XX-100-XXX1,087,8761,125,8251,129,300
Support Services:
Tuition 11-000-100-XXX6,5305,0008,536
Health Services 11-000-213-XXX70,71870,43077,662
Students - Related & Extraordinary 11-000-216,217229,429189,349198,825
Child Study Teams 11-000-219-XXX529,427628,896660,339
General Administration 11-000-230-XXX615,725641,260544,663
School Administration 11-000-240-XXX326,678372,541386,404
Central Svcs & Admin Info Technology 11-000-25X-XXX377,61642,164322,917
Operation and Maintenance of Plant Services 11-000-26X-XXX483,667376,801395,643
Student Transportation Services 11-000-270-XXX13,860,77216,200,30717,035,839
Other Support Services 11-000-290-XXX0440,286348,266
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,144,2571,631,3721,792,027
Food Services 11-000-310-XXX556,6738,0008,400
Total Support Services Expenditures 18,201,49220,606,40621,779,521
TOTAL GENERAL CURRENT EXPENSE 19,582,86222,030,88923,222,412
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X028,2850
Facilities Acquisition and Construction Services 12-000-4XX-XXX345,715477,887315,000
TOTAL CAPITAL EXPENDITURES 345,715506,172315,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 19,928,57722,537,06123,537,412
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX171,539173,680175,829
Nonpublic Auxiliary Services 20-XXX-XXX-XXX253,827233,328233,320
Nonpublic Handicapped Services 20-XXX-XXX-XXX705,373587,160587,168
Nonpublic Nursing Services 20-XXX-XXX-XXX505,724505,724562,942
Nonpublic Technology Initiative 20-XXX-XXX-XXX243,859244,720263,720
Total State Projects 1,880,3221,744,6121,822,979
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX97,74400
Total Federal Projects 97,74400
TOTAL GRANTS AND ENTITLEMENTS 1,978,0661,744,6121,822,979
REPAYMENT OF DEBT
Total Expenditures 21,906,64324,281,67325,360,391

 

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 Budget2,698,7082,304,6942,304,6942,304,694
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost35,74340,972000
Total Classroom Instruction12,54913,546000
Classroom-Salaries and Benefits12,28713,070000
Classroom-General Supplies and Textbooks200425000
Classroom-Purchased Services and Other6251000
Total Support Services9,4898,037000
Support Services-Salaries and Benefits8,7247,496000
Total Administrative Costs9,95011,302000
Administration-Salaries and Benefits5,8146,600000
Total Operations and Maintenance of Plant2,9983,610000
Operations & Maintenance of Plant-Salary & Ben.591512000
Total Food Services Costs2613,991000
Total Extracurricular Costs00000
Total Equipment Costs3060000
Employee Benefits as a % of Salaries39.238.7051.254.4

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.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)0 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x100 . (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)0 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x100 . (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2007)0 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x100 . (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2007)0 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x100 . (L)