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User Friendly Budgets
2008

MORRIS - ROXBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time4,0013,8863,863
Pupils on Roll Regular Shared-Time191115
spacing
Pupils on Roll - Special Full-Time480518482
Pupils on Roll - Special Shared-Time836
Private School Placements645771
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Districts-Reg Prog0035
Pupils Sent to Other Dists-Spec Ed Prog252824
Pupils Received210211202
Pupils in State Facilities433

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,011,062 2,007,586
Transfers from Other Funds 10-5200 28,447 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 41,553,971 43,503,488 44,263,323
Tuition 10-1300 2,973,938 2,874,217 2,732,061
Transportation Fees from Individuals 10-1410 52,040 80,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,606 400 100
Other Restricted Miscellaneous Revenues 10-1XXX 358,642 560,000 542,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,076,754 325,000 345,000
SUBTOTAL  46,019,951 47,343,105 47,932,484
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 5,187,272 5,187,272 0
Transportation Aid 10-3120 1,144,700 1,144,700 0
Special Education Aid 10-3130 1,885,525 1,885,525 0
Bilingual Education 10-3140 98,938 98,938 0
Stabilization Aid 10-3171 3,943,752 3,943,752 0
Extraordinary Aid 10-3131 273,272 0 384,566
Consolidated Aid 10-3195 491,107 491,107 0
Additional Formula Aid 10-3196 382,539 776,554 0
Other State Aids 10-3XXX 21,136 0 0
Categorical Special Education Aid 10-3132 0 0 2,359,269
Equalization Aid 10-3176 0 0 11,003,717
Categorical Security Aid 10-3177 0 0 329,400
Categorical Transportation Aid 10-3121 0 0 1,089,508
SUBTOTAL  13,428,241 13,527,848 15,166,460
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 25,000
SUBTOTAL  0 0 25,000
Adjustment for Prior Year Encumbrances  0 739,025 0
Actual Revenues (Over)/Under Expenditures  -1,299,879 0 0
TOTAL OPERATING BUDGET  58,176,760 62,621,040 65,131,530
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,749 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 155,783 200,990 170,841
TOTAL REVENUES FROM STATE SOURCES  155,783 200,990 170,841
Revenues from Federal Sources:
Title I 20-4411-4416 82,592 80,648 68,551
Title VI 20-4417-4418 0 5,448 4,631
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,033,195 911,586 810,000
Other 20-4XXX 145,252 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,261,039 997,682 883,182
TOTAL GRANTS AND ENTITLEMENTS  1,423,571 1,198,672 1,054,023
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 89,141 90,720
Transfers from Other Funds 40-5200 90,720 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,952,834 2,162,625 2,171,656
TOTAL REVENUES FROM LOCAL SOURCES  1,952,834 2,162,625 2,171,656
Revenues from State Sources:
Debt Service Aid Type II 40-3160 37,743 0 0
TOTAL LOCAL REPAYMENT OF DEBT  2,081,297 2,251,766 2,262,376
Actual Revenues (Over)/Under Expenditures  226,647 0 0
TOTAL REPAYMENT OF DEBT  2,307,944 2,251,766 2,262,376
TOTAL REVENUES/SOURCES  61,908,275 66,071,478 68,447,929

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX19,207,80519,616,02019,743,064
Special Education 11-2XX-100-XXX3,447,6543,632,9194,081,712
Basic Skills/Remedial 11-230-100-XXX493,902549,783535,215
Bilingual Education 11-240-100-XXX138,545144,507153,117
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX205,028225,176239,365
School Sponsored Athletics 11-402-100-XXX767,215829,340872,096
Other Instructional Programs 11-4XX-100-XXX05,6505,650
Support Services:
Tuition 11-000-100-XXX3,721,7874,306,5364,582,613
Attendance and Social Work Services 11-000-211-XXX170,362200,820226,422
Health Services 11-000-213-XXX556,660563,040592,026
Students - Related & Extraordinary 11-000-216,2171,360,0861,769,0041,839,882
Guidance 11-000-218-XXX1,158,4171,213,4811,220,968
Child Study Teams 11-000-219-XXX1,094,4651,175,4811,200,475
Improvement of Instructional Services 11-000-221-XXX338,368403,828374,010
Educational Media Services - School Library 11-000-222-XXX1,010,0931,014,9431,057,599
Instructional Staff Training Services 11-000-223-XXX349,890435,982459,032
General Administration 11-000-230-XXX1,015,2081,163,5991,051,961
School Administration 11-000-240-XXX2,150,1682,436,0882,285,951
Central Svcs & Admin Info Technology 11-000-25X-XXX833,639839,523845,867
Operation and Maintenance of Plant Services 11-000-26X-XXX5,451,3767,033,4716,720,409
Student Transportation Services 11-000-270-XXX4,101,5834,180,4734,477,317
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,442,4349,953,18111,732,838
Food Services 11-000-310-XXX100,00065,00050,000
Total Support Services Expenditures 32,854,53636,754,45038,717,370
TOTAL GENERAL CURRENT EXPENSE 57,114,68561,757,84564,347,589
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040400100
Equipment 12-XXX-XXX-73X475,090208,25930,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX175,837069,000
TOTAL CAPITAL EXPENDITURES 650,927208,65999,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX44,60441,64270,100
Support Services 13-422-200-XXX7,5046,9759,240
Total Summer School 52,10848,61779,340
Other Special Schools:
Instruction 13-4XX-100-XXX276,456453,248488,500
Support Services 13-4XX-200-XXX65,021125,84892,701
Total Other Special Schools 341,477579,096581,201
TOTAL SPECIAL SCHOOLS 393,585627,713660,541
Transfer of Funds to Charter Schools 10-000-100-56X17,56326,82323,900
OPERATING BUDGET GRAND TOTAL 58,176,76062,621,04065,131,530
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,74900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,51122,13218,812
Nonpublic Auxiliary Services 20-XXX-XXX-XXX37,07858,61349,821
Nonpublic Handicapped Services 20-XXX-XXX-XXX55,97073,31462,317
Nonpublic Nursing Services 20-XXX-XXX-XXX28,15830,57125,985
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,18416,36013,906
Other Special Projects 20-XXX-XXX-XXX88200
Total State Projects 155,783200,990170,841
Federal Projects:
Title I 20-XXX-XXX-XXX82,59280,64868,551
Title VI 20-XXX-XXX-XXX05,4484,631
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,033,195911,586810,000
Other Special Projects 20-XXX-XXX-XXX145,25200
Total Federal Projects 1,261,039997,682883,182
TOTAL GRANTS AND ENTITLEMENTS 1,423,5711,198,6721,054,023
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,307,9442,251,7662,262,376
TOTAL REPAYMENT OF DEBT 2,307,9442,251,7662,262,376
Total Expenditures 61,908,27566,071,47868,447,929

 

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 Budget1,619,3251,762,8671,451,0251,237,640
  Repayment of Debt406,508179,86190,7200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve238,924116,933117,333117,433
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,566,3132,493,4211,794,2010
      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 Cost10,70510,99911,69612,20412,738
Total Classroom Instruction6,2256,4846,6466,7687,230
Classroom-Salaries and Benefits5,9136,1826,3046,3966,870
Classroom-General Supplies and Textbooks245222208228232
Classroom-Purchased Services and Other6781134143128
Total Support Services1,5361,6371,8091,8601,990
Support Services-Salaries and Benefits1,3321,3921,5091,5491,672
Total Administrative Costs1,0801,0801,0931,1981,195
Administration-Salaries and Benefits9019029089141,005
Total Operations and Maintenance of Plant1,4711,3791,6571,8041,778
Operations & Maintenance of Plant-Salary & Ben.8387798951,0011,007
Total Food Services Costs2222141511
Total Extracurricular Costs237251271275299
Total Equipment Costs5410614477
Employee Benefits as a % of Salaries2726.327.826.530.4

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
FUND BAL OPERATING BUDGET2,007,586 Fnd bal was reserved to do a shared svc
Total Unusual Revenues2,007,586 
STATE OF NJ PERS1,000,000 STATE PAYBACK OF MANDAT0RY PERS
Total Unusual Appropriations1,000,000 

 

Shared Services
  • The district participates in various shared services. We are in a
  • jointure for transportation with Dover and Randolph as well as trans
  • portation with the Ed Svcs Commission. We participate in a shared svc
  • bid with Educational Data for Morris, Essex, Union, Bergen, Hudson and
  • Passaic Counties as well as a coop bidding service with Morris County
  • thru Randolph. We also participate with Aces in procurring bids for
  • Gas & Elec. The District cafeteria shares svcs and provides lunches to
  • 2 private schools in the Community. The District shares many services
  • with the Township such as resource officers in our schools, fuel for
  • vechicles, facility and field sharing and the sharing of heavy equip. The
  • District and Township are in the process of doing a turf field as well as
  • securing a grant to do a feasibility study if the District and Township
  • can share grounds personnel and equipment. The District and Township
  • utilize the Slap program in cleanup efforts. The district and Township
  • both have a shared services committee that meets on a regular basis to
  • explore opportunities that may come available in the future and to take
  • advantage of those opportunities.
  • The Township and District had been in negotiations to do a shared service
  • where the Board would take ownership of a Township building to open a
  • Early Childhood Learning Center. The negotiations went smoothly and
  • a substantial amount of surplus in the District was saved to implement
  • the project, however after having an architect address the concerns
  • that needed to get the building into compliance it was viewed as too
  • costly a project. The Township and Board will continue to work
  • together.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,263,323 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,047,202,342 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.1621 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,434,979 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,047,202,342 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.2682 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,263,323 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,011,289,265 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1035 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,434,979 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,011,289,265 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1576 (L)