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User Friendly Budgets
2008

MORRIS - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time2,5082,4592,432
spacing
Pupils on Roll - Special Full-Time408406395
Pupils on Roll - Special Shared-Time110
Private School Placements161717
spacing
Pupils Sent to Other Dists-Spec Ed Prog151717

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,252,624 1,689,498
Transfers from Other Funds 10-5200 1,046,493 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 26,744,883 29,346,843 29,854,881
Interest Earned on Capital Reserve Funds 10-1XXX 3,800 3,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 327,135 237,000 237,000
SUBTOTAL  27,075,818 29,586,843 30,094,881
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,179,110 2,179,110 0
Transportation Aid 10-3120 948,923 948,923 0
Special Education Aid 10-3130 2,079,540 2,079,540 0
Bilingual Education 10-3140 13,962 13,962 0
Stabilization Aid 10-3171 2,204,663 2,204,663 0
Extraordinary Aid 10-3131 123,663 0 244,815
Consolidated Aid 10-3195 185,295 185,295 0
Additional Formula Aid 10-3196 228,345 463,540 0
Other State Aids 10-3XXX 12,443 0 0
Categorical Special Education Aid 10-3132 0 0 1,578,804
Equalization Aid 10-3176 0 0 6,144,133
Categorical Security Aid 10-3177 0 0 207,855
Categorical Transportation Aid 10-3121 0 0 871,710
SUBTOTAL  7,975,944 8,075,033 9,047,317
Adjustment for Prior Year Encumbrances  0 84,470 0
Actual Revenues (Over)/Under Expenditures  757,843 0 0
TOTAL OPERATING BUDGET  36,856,098 38,998,970 40,831,696
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 171,727 50,757 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 4,492 0
TOTAL REVENUES FROM STATE SOURCES  0 4,492 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 553,026 663,617 477,594
Other 20-4XXX 33,729 79,895 42,360
TOTAL REVENUES FROM FEDERAL SOURCES  586,755 743,512 519,954
TOTAL GRANTS AND ENTITLEMENTS  758,482 798,761 519,954
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,505,937 1,508,656 1,504,050
TOTAL REVENUES FROM LOCAL SOURCES  1,505,937 1,508,656 1,504,050
TOTAL LOCAL REPAYMENT OF DEBT  1,505,937 1,508,656 1,504,051
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,505,938 1,508,656 1,504,051
TOTAL REVENUES/SOURCES  39,120,518 41,306,387 42,855,701

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,992,70212,211,74913,069,410
Special Education 11-2XX-100-XXX2,982,2333,175,7493,247,693
Basic Skills/Remedial 11-230-100-XXX742,310709,557764,753
Bilingual Education 11-240-100-XXX62,78343,80740,593
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX72,04997,89781,833
School Sponsored Athletics 11-402-100-XXX55,83068,88872,764
Support Services:
Tuition 11-000-100-XXX1,109,8511,412,2511,583,417
Attendance and Social Work Services 11-000-211-XXX29,1084,1904,337
Health Services 11-000-213-XXX451,831469,024501,454
Students - Related & Extraordinary 11-000-216,2171,235,2771,342,2601,453,569
Guidance 11-000-218-XXX396,298422,262441,258
Child Study Teams 11-000-219-XXX1,434,2311,546,9161,601,515
Improvement of Instructional Services 11-000-221-XXX276,414291,882299,958
Educational Media Services - School Library 11-000-222-XXX489,090507,712544,326
Instructional Staff Training Services 11-000-223-XXX50,44991,96094,430
General Administration 11-000-230-XXX770,436808,219764,957
School Administration 11-000-240-XXX1,316,8251,418,6271,371,315
Central Svcs & Admin Info Technology 11-000-25X-XXX488,758519,035559,498
Operation and Maintenance of Plant Services 11-000-26X-XXX2,984,1113,224,3263,211,728
Student Transportation Services 11-000-270-XXX3,328,8373,343,5263,528,189
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,221,8796,425,2806,702,599
Total Support Services Expenditures 20,583,39521,827,47022,662,550
TOTAL GENERAL CURRENT EXPENSE 36,491,30238,135,11739,939,596
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X24,6703,90010,300
Facilities Acquisition and Construction Services 12-000-4XX-XXX326,628848,000850,300
TOTAL CAPITAL EXPENDITURES 351,298854,900863,600
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X13,4988,95328,500
OPERATING BUDGET GRAND TOTAL 36,856,09838,998,97040,831,696
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX171,72750,7570
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX04,4920
Total State Projects 04,4920
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX553,026663,617477,594
Other Special Projects 20-XXX-XXX-XXX33,72979,89542,360
Total Federal Projects 586,755743,512519,954
TOTAL GRANTS AND ENTITLEMENTS 758,482798,761519,954
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,505,9381,508,6561,504,051
TOTAL REPAYMENT OF DEBT 1,505,9381,508,6561,504,051
Total Expenditures 39,120,51841,306,38742,855,701

 

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 Budget2,690,1412,125,5822,251,751778,290
  Repayment of Debt2110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve237,117240,917243,917246,917
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve267,585315,504216,0370
      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 Cost10,28111,07611,64811,66112,333
Total Classroom Instruction6,6476,9127,2057,1377,668
Classroom-Salaries and Benefits6,2326,5466,8556,7617,257
Classroom-General Supplies and Textbooks340304279278284
Classroom-Purchased Services and Other75617197127
Total Support Services1,6551,8452,0071,9982,134
Support Services-Salaries and Benefits1,3491,5161,6431,6451,738
Total Administrative Costs9951,0941,1321,1761,175
Administration-Salaries and Benefits825915964979995
Total Operations and Maintenance of Plant9121,1701,2311,2781,288
Operations & Maintenance of Plant-Salary & Ben.506624686683683
Total Food Services Costs120000
Total Extracurricular Costs6055737268
Total Equipment Costs89014
Employee Benefits as a % of Salaries27.228.730.328.528.4

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
  • Home to school transportation is provided to the high school regional
  • district via a jointure. The District also provides field and athletic
  • trip services for other local districts. Drug service testing is
  • provided to other district's transportation operations. The District
  • participates in consortiums for all non-public and out of district
  • special education transportation services.
  • The District participates in a joint insurance fund for workers
  • compensation insurance, and other insurance lines, when savings are
  • projected. The District also particpates in joint purchasing agreements
  • for most school, av, custodial and athletic supplies, and fuel, as well
  • as phone services and utilities.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,854,881 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,721,404,116 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.7343 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,358,931 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,721,404,116 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.8217 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy29,854,881 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,327,277,751 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8973 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,358,931 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,327,277,751 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.9425 (L)