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User Friendly Budgets
2008

MORRIS - RANDOLPH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,8444,8464,910
Pupils on Roll Regular Shared-Time111111
spacing
Pupils on Roll - Special Full-Time652720737
Pupils on Roll - Special Shared-Time399
Private School Placements464739
spacing
Pupils Sent to Other Dists-Spec Ed Prog771
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 670,944 45,716
Transfers from Other Funds 10-5200 378,984 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 52,784,496 54,895,876 57,091,711
Tuition 10-1300 15,829 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 25 0 25
Other Restricted Miscellaneous Revenues 10-1XXX 219,951 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 56,315 511,250 431,250
SUBTOTAL  53,076,616 55,407,126 57,522,986
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,036,148 1,036,148 0
Transportation Aid 10-3120 1,345,161 1,345,161 0
Special Education Aid 10-3130 3,140,819 3,140,819 0
Bilingual Education 10-3140 107,060 107,060 0
Stabilization Aid 10-3171 4,625,083 4,625,083 0
Extraordinary Aid 10-3131 101,721 0 105,000
Consolidated Aid 10-3195 300,327 300,327 0
Additional Formula Aid 10-3196 316,638 642,775 0
Other State Aids 10-3XXX 39,549 0 0
Categorical Special Education Aid 10-3132 0 0 3,101,435
Equalization Aid 10-3176 0 0 8,271,601
Categorical Security Aid 10-3177 0 0 416,571
Categorical Transportation Aid 10-3121 0 0 1,700,495
SUBTOTAL  11,012,506 11,197,373 13,595,102
Adjustment for Prior Year Encumbrances  0 132,769 0
Actual Revenues (Over)/Under Expenditures  545,755 0 0
TOTAL OPERATING BUDGET  65,013,861 67,408,212 71,163,804
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 22,846 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 76,823 93,953 93,953
TOTAL REVENUES FROM STATE SOURCES  76,823 93,953 93,953
Revenues from Federal Sources:
Title VI 20-4417-4418 0 11,566 11,566
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,062,527 962,213 962,213
Other 20-4XXX 173,765 194,715 194,715
TOTAL REVENUES FROM FEDERAL SOURCES  1,236,292 1,168,494 1,168,494
TOTAL GRANTS AND ENTITLEMENTS  1,335,961 1,262,447 1,262,447
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 3,622,250 3,733,731 3,744,312
Miscellaneous 40-1XXX 993 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,623,243 3,733,731 3,744,312
Revenues from State Sources:
Debt Service Aid Type II 40-3160 279,518 282,999 283,488
TOTAL LOCAL REPAYMENT OF DEBT  3,902,761 4,016,730 4,027,800
Actual Revenues (Over)/Under Expenditures  127,562 0 0
TOTAL REPAYMENT OF DEBT  4,030,323 4,016,730 4,027,800
TOTAL REVENUES/SOURCES  70,380,145 72,687,389 76,454,051

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,802,53825,830,77627,042,793
Special Education 11-2XX-100-XXX3,852,0494,004,9944,391,821
Basic Skills/Remedial 11-230-100-XXX784,441769,231471,716
Bilingual Education 11-240-100-XXX207,630214,060215,160
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX545,519464,844500,636
School Sponsored Athletics 11-402-100-XXX863,129959,9001,033,096
Support Services:
Tuition 11-000-100-XXX1,924,2021,824,3272,172,230
Attendance and Social Work Services 11-000-211-XXX32,61535,000123,534
Health Services 11-000-213-XXX784,453787,900766,415
Students - Related & Extraordinary 11-000-216,2171,345,4101,406,4761,375,118
Guidance 11-000-218-XXX1,485,8191,506,3361,464,161
Child Study Teams 11-000-219-XXX1,503,1381,497,1141,588,306
Improvement of Instructional Services 11-000-221-XXX1,268,7211,181,2091,206,492
Educational Media Services - School Library 11-000-222-XXX776,811804,351761,727
Instructional Staff Training Services 11-000-223-XXX134,373231,705173,139
General Administration 11-000-230-XXX1,854,4381,824,3391,874,724
School Administration 11-000-240-XXX2,697,1162,765,0472,831,262
Central Svcs & Admin Info Technology 11-000-25X-XXX1,141,1841,131,487984,120
Operation and Maintenance of Plant Services 11-000-26X-XXX5,595,0775,524,5905,824,279
Student Transportation Services 11-000-270-XXX3,287,8913,558,8813,506,592
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,439,68710,096,60711,602,914
Food Services 11-000-310-XXX00100,000
Total Support Services Expenditures 33,270,93534,175,36936,355,013
TOTAL GENERAL CURRENT EXPENSE 64,326,24166,419,17470,010,235
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040025
Equipment 12-XXX-XXX-73X429,144606,276707,782
Facilities Acquisition and Construction Services 12-000-4XX-XXX162,855260,679359,000
TOTAL CAPITAL EXPENDITURES 591,999866,9551,066,807
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X95,621122,08386,762
OPERATING BUDGET GRAND TOTAL 65,013,86167,408,21271,163,804
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX22,84600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,37611,42011,420
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,5044,6024,602
Nonpublic Handicapped Services 20-XXX-XXX-XXX39,91457,13757,137
Nonpublic Nursing Services 20-XXX-XXX-XXX12,47413,51413,514
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,7207,2807,280
Other Special Projects 20-XXX-XXX-XXX3,83500
Total State Projects 76,82393,95393,953
Federal Projects:
Title VI 20-XXX-XXX-XXX011,56611,566
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,062,527962,213962,213
Other Special Projects 20-XXX-XXX-XXX173,765194,715194,715
Total Federal Projects 1,236,2921,168,4941,168,494
TOTAL GRANTS AND ENTITLEMENTS 1,335,9611,262,4471,262,447
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,030,3234,016,7304,027,800
TOTAL REPAYMENT OF DEBT 4,030,3234,016,7304,027,800
Total Expenditures 70,380,14572,687,38976,454,051

 

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 Budget1,304,4091,357,4711,333,4421,333,442
  Repayment of Debt165,00537,44300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve826851851876
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve670,944692,63145,7160
      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 Cost10,64610,65311,05910,95611,382
Total Classroom Instruction6,3406,4086,7446,6796,985
Classroom-Salaries and Benefits6,0666,1436,3946,3286,656
Classroom-General Supplies and Textbooks218201282281265
Classroom-Purchased Services and Other5664686964
Total Support Services1,5881,5801,6211,6061,616
Support Services-Salaries and Benefits1,4961,4931,5011,4851,513
Total Administrative Costs1,1831,1861,2061,1961,196
Administration-Salaries and Benefits928925952942975
Total Operations and Maintenance of Plant1,1951,1171,1161,1061,166
Operations & Maintenance of Plant-Salary & Ben.667629635628691
Total Food Services Costs000018
Total Extracurricular Costs274294302299322
Total Equipment Costs3377110109125
Employee Benefits as a % of Salaries21.72122.122.124.3

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 district has entered into shared services with the Randolph Township.
  • The district use land and buildings owned by the township to house its
  • bus fleet. The current budget has funds alloted for a joint redevelopment
  • of the townships fuel depot. Discussion is ongoing for a joint renovation
  • of the townships maintenance garage to accomodate the district's trans-
  • portation offices and maintenance facility. The will result in the saving
  • of more the 80,000 that is presently being spent on rent. The township is
  • also intersted in using district property for the development of a truck
  • washing facility. Discussions are on going for this project.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,091,711 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,904,754,223 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.9655 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy60,836,023 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,904,754,223 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.0944 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,091,711 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,978,028,627 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1469 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy60,836,023 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,978,028,627 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.2221 (L)