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User Friendly Budgets
2008

MORRIS - NETCONG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time251251257
spacing
Pupils on Roll - Special Full-Time444544
Private School Placements111
spacing
Pupils Received021

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 63,225 37,205
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 50,000
Transfers from Other Funds 10-5200 -3,656 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,713,134 2,635,485 2,635,485
Tuition 10-1300 0 0 4,500
Interest Earned on Capital Reserve Funds 10-1XXX 1,894 875 875
Other Restricted Miscellaneous Revenues 10-1XXX 0 9,999 0
Unrestricted Miscellaneous Revenues 10-1XXX 35,124 25,000 25,000
SUBTOTAL  2,750,152 2,671,359 2,665,860
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 309,916 309,916 0
Transportation Aid 10-3120 11,907 11,907 0
Special Education Aid 10-3130 204,752 204,752 0
Bilingual Education 10-3140 8,212 8,212 0
Stabilization Aid 10-3171 235,105 235,105 0
Extraordinary Aid 10-3131 8,475 36,317 16,925
Consolidated Aid 10-3195 30,063 30,063 0
Additional Formula Aid 10-3196 24,231 49,189 0
Other State Aids 10-3XXX 441 0 0
Categorical Special Education Aid 10-3132 0 0 150,362
Equalization Aid 10-3176 0 0 869,797
Categorical Security Aid 10-3177 0 0 35,379
Categorical Transportation Aid 10-3121 0 0 2,268
SUBTOTAL  833,102 885,461 1,074,731
Actual Revenues (Over)/Under Expenditures  12,879 0 0
TOTAL OPERATING BUDGET  3,592,477 3,620,045 3,827,796
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,474 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 7,500 7,755 0
Other Restricted Entitlements 20-32XX 163,038 150,000 150,000
TOTAL REVENUES FROM STATE SOURCES  170,538 157,755 150,000
Revenues from Federal Sources:
Title I 20-4411-4416 24,921 35,000 35,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 92,569 68,000 68,000
Other 20-4XXX 7,307 10,000 10,000
TOTAL REVENUES FROM FEDERAL SOURCES  124,797 113,000 113,000
TOTAL GRANTS AND ENTITLEMENTS  298,809 270,755 263,000
TOTAL REVENUES/SOURCES  3,891,286 3,890,800 4,090,796

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,523,5691,529,9711,571,212
Special Education 11-2XX-100-XXX341,743378,438399,806
Basic Skills/Remedial 11-230-100-XXX43,10153,30562,277
Bilingual Education 11-240-100-XXX19,88924,31524,866
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,96628,01028,870
School Sponsored Athletics 11-402-100-XXX6,1248,2248,411
Community Services Programs/Operations 11-800-330-XXX128250250
Support Services:
Tuition 11-000-100-XXX2,5268,00010,000
Attendance and Social Work Services 11-000-211-XXX0100100
Health Services 11-000-213-XXX51,23553,98357,432
Students - Related & Extraordinary 11-000-216,217112,66495,502110,532
Guidance 11-000-218-XXX37,02647,00748,822
Child Study Teams 11-000-219-XXX111,220110,48793,779
Educational Media Services - School Library 11-000-222-XXX2,3502,0002,500
Instructional Staff Training Services 11-000-223-XXX1,2901,1001,250
General Administration 11-000-230-XXX163,447171,701173,812
School Administration 11-000-240-XXX73,94681,40182,083
Central Svcs & Admin Info Technology 11-000-25X-XXX103,84597,19679,381
Operation and Maintenance of Plant Services 11-000-26X-XXX311,194329,148343,869
Student Transportation Services 11-000-270-XXX36,51734,20032,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX508,884560,332641,969
Food Services 11-000-310-XXX0500500
Total Support Services Expenditures 1,516,1441,592,6571,678,229
TOTAL GENERAL CURRENT EXPENSE 3,470,6643,615,1703,773,921
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60401,00050,000
Interest Earned on Capital Reserve 10-6040875875
Equipment 12-XXX-XXX-73X26,24200
Facilities Acquisition and Construction Services 12-000-4XX-XXX87,5653,0003,000
TOTAL CAPITAL EXPENDITURES 113,8074,87553,875
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX8,00600
Total Summer School 8,00600
TOTAL SPECIAL SCHOOLS 8,00600
OPERATING BUDGET GRAND TOTAL 3,592,4773,620,0453,827,796
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,47400
Instructional Supplement Aid:
Support Services 20-214-200-XXX7,5007,7550
TOTAL INSTRUCTIONAL SUPPLEMENT AID 7,5007,7550
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,12520,00020,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX51,35340,00040,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX65,63560,00060,000
Nonpublic Nursing Services 20-XXX-XXX-XXX20,12215,00015,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,80310,00010,000
Other Special Projects 20-XXX-XXX-XXX05,0005,000
Total State Projects 170,538157,755150,000
Federal Projects:
Title I 20-XXX-XXX-XXX24,92135,00035,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX92,56968,00068,000
Other Special Projects 20-XXX-XXX-XXX7,30710,00010,000
Total Federal Projects 124,797113,000113,000
TOTAL GRANTS AND ENTITLEMENTS 298,809270,755263,000
REPAYMENT OF DEBT
Total Expenditures 3,891,2863,890,8004,090,796

 

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 Budget118,608219,190197,190109,985
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve30,86932,76334,63885,513
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve68,83241,22500
      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 Cost12,10112,19611,40412,09712,398
Total Classroom Instruction7,9468,1277,5718,0318,307
Classroom-Salaries and Benefits7,4587,8077,3527,7998,081
Classroom-General Supplies and Textbooks475309207219216
Classroom-Purchased Services and Other1311121210
Total Support Services1,2971,3141,2111,2841,278
Support Services-Salaries and Benefits1,0449229399961,014
Total Administrative Costs1,4821,3921,4461,5341,532
Administration-Salaries and Benefits1,1541,1251,2051,2781,266
Total Operations and Maintenance of Plant1,2951,2681,0571,1211,152
Operations & Maintenance of Plant-Salary & Ben.566594426452461
Total Food Services Costs00222
Total Extracurricular Costs8094117124126
Total Equipment Costs7693000
Employee Benefits as a % of Salaries21.620.721.721.724.3

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 Netcong Public School has implemented many shared services agreements
  • with its constituent regional school districts including Stanhope, Byram
  • and Lenape Valley Regional HS in the past through various Interlocal
  • Agreements and Contracts, as well as with various school districts and
  • Business constituents as follows:
  • Interlocal Agreement - Psychologist - Stanhope School District
  • Interlocal Agreement - Social Worker - Stanhope/Lenape Valley Regional HS
  • Consortium Contract - Transporation - Sussex County Coop/Lenape Valley HS
  • Consortium Contract - Gen Supplies - Educational Data - various districts
  • Our district has consistently and effectively implemented shared services
  • agreements for various services and supplies over the years.
  • The Netcong Board of Education is currently entertaining and discussing a
  • potential Shared Services Agreement with the Stanhope Board of Education
  • pertaining to a Superinentdent. It is anticipated that this shared
  • service agreement could be effective as of July 1, 2008 for the ensuing
  • school year.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,635,485 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)346,363,131 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7609 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,635,485 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)346,363,131 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7609 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,635,485 (G)
Estimated Equalized Valuation (as of 10/01/2007)334,882,208 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.7870 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,635,485 (J)
Estimated Equalized Valuation (as of 10/01/2007)334,882,208 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7870 (L)