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User Friendly Budgets
2009

MORRIS - SCH DIST OF THE CHATHAMS

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,1153,2403,367
Pupils on Roll Regular Shared-Time217
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Pupils on Roll - Special Full-Time464478484
Pupils on Roll - Special Shared-Time362
Private School Placements434344
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Pupils Sent to Other Dists-Spec Ed Prog11109
Pupils Received012
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 379,386 190,000
Revenues from Local Sources:
Local Tax Levy 10-1210 43,699,999 47,002,553 48,024,764
Tuition 10-1300 12,347 19,000 19,000
Transportation Fees from Individuals 10-1410 63,811 50,000 60,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,000 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 283,310 225,000 225,000
SUBTOTAL  44,064,467 47,296,553 48,328,764
Revenues from State Sources:
Special Education Aid 10-3130 2,288,291 0 0
Extraordinary Aid 10-3131 156,273 333,617 191,205
Consolidated Aid 10-3195 196,857 0 0
Additional Formula Aid 10-3196 156,876 0 0
Other State Aids 10-3XXX 220,807 0 0
Categorical Special Education Aid 10-3132 0 2,058,545 2,001,180
Categorical Security Aid 10-3177 0 270,269 288,018
Categorical Transportation Aid 10-3121 0 519,422 701,450
SUBTOTAL  3,019,104 3,181,853 3,181,853
Adjustment for Prior Year Encumbrances  0 638,692 0
Actual Revenues (Over)/Under Expenditures  334,993 0 0
TOTAL OPERATING BUDGET  47,418,564 51,496,484 51,700,617
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 153,049 199,958 26,310
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 497,427 227,812 227,812
TOTAL REVENUES FROM STATE SOURCES  497,427 227,812 227,812
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 728,888 752,672 596,437
Other 20-4XXX 73,871 76,091 55,812
TOTAL REVENUES FROM FEDERAL SOURCES  802,759 828,763 652,249
TOTAL GRANTS AND ENTITLEMENTS  1,453,235 1,256,533 906,371
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 2,925,392 2,790,669 2,728,256
TOTAL REVENUES FROM LOCAL SOURCES  2,925,392 2,790,669 2,728,256
TOTAL LOCAL REPAYMENT OF DEBT  2,925,392 2,790,669 2,728,257
Actual Revenues (Over)/Under Expenditures  4,728 0 0
TOTAL REPAYMENT OF DEBT  2,930,120 2,790,669 2,728,257
TOTAL REVENUES/SOURCES  51,801,919 55,543,686 55,335,245

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,110,94517,880,30718,361,192
Special Education 11-2XX-100-XXX2,778,1073,208,6223,236,540
Basic Skills/Remedial 11-230-100-XXX252,320449,804448,319
Bilingual Education 11-240-100-XXX118,199131,859135,019
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX280,902281,463297,231
School Sponsored Athletics 11-402-100-XXX0587,042604,534
Other Instructional Programs 11-4XX-100-XXX543,03200
Support Services:
Tuition 11-000-100-XXX2,245,5092,432,5442,643,608
Attendance and Social Work Services 11-000-211-XXX56,86760,04061,975
Health Services 11-000-213-XXX504,508531,819549,703
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217707,332975,431977,171
Guidance 11-000-218-XXX918,2031,011,742928,723
Child Study Teams 11-000-219-XXX1,054,1031,257,6861,178,511
Improvement of Instructional Services 11-000-221-XXX937,253879,278718,582
Educational Media Services - School Library 11-000-222-XXX977,740875,991784,807
Instructional Staff Training Services 11-000-223-XXX220,741282,048188,961
General Administration 11-000-230-XXX1,686,8171,262,4031,143,489
School Administration 11-000-240-XXX2,421,7352,736,7292,505,914
Central Svcs & Admin Info Technology 11-000-25X-XXX739,289916,0621,348,290
Operation and Maintenance of Plant Services 11-000-26X-XXX5,120,3995,553,3255,422,982
Student Transportation Services 11-000-270-XXX1,937,3152,555,9382,497,672
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,600,6655,950,2226,824,993
Total Support Services Expenditures 25,128,47627,281,25827,775,381
TOTAL GENERAL CURRENT EXPENSE 46,211,98149,820,35550,858,216
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X281,039263,431150,678
Facilities Acquisition and Construction Services 12-000-4XX-XXX617,3341,333,151609,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931250,00000
TOTAL CAPITAL EXPENDITURES 1,148,3731,596,582759,678
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX16,69117,22817,280
Total Summer School 16,69117,22817,280
Other Special Schools:
Instruction 13-4XX-100-XXX41,51951,76755,498
Total Other Special Schools 41,51951,76755,498
TOTAL SPECIAL SCHOOLS 58,21068,99572,778
Transfer of Funds to Charter Schools 10-000-100-56X010,5529,945
OPERATING BUDGET GRAND TOTAL 47,418,56451,496,48451,700,617
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX153,049199,95826,310
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX28,33629,35629,356
Nonpublic Auxiliary Services 20-XXX-XXX-XXX28,98424,82224,822
Nonpublic Handicapped Services 20-XXX-XXX-XXX94,12880,05880,058
Nonpublic Nursing Services 20-XXX-XXX-XXX39,14039,05639,056
Nonpublic Technology Initiative 20-XXX-XXX-XXX20,28021,04021,040
Other Special Projects 20-XXX-XXX-XXX286,55933,48033,480
Total State Projects 497,427227,812227,812
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX728,888752,672596,437
Other Special Projects 20-XXX-XXX-XXX73,87176,09155,812
Total Federal Projects 802,759828,763652,249
TOTAL GRANTS AND ENTITLEMENTS 1,453,2351,256,533906,371
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,930,1202,790,6692,728,257
TOTAL REPAYMENT OF DEBT 2,930,1202,790,6692,728,257
Total Expenditures 51,801,91955,543,68655,335,245

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget1,182,607572,377742,991679,292
  Repayment of Debt4,729110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve259,125364,12500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve461,977126,301126,3010
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,69411,58512,25012,05011,861
Total Classroom Instruction6,9706,8227,0396,8096,888
Classroom-Salaries and Benefits6,3366,2666,6046,3546,425
Classroom-General Supplies and Textbooks568482393413424
Classroom-Purchased Services and Other6674424339
Total Support Services1,7731,7581,9101,8271,655
Support Services-Salaries and Benefits1,6021,5841,6491,6031,460
Total Administrative Costs1,3361,3481,4521,5261,523
Administration-Salaries and Benefits1,1171,1371,2451,3211,283
Total Operations and Maintenance of Plant1,5211,5611,5711,6181,518
Operations & Maintenance of Plant-Salary & Ben.797795801810630
Total Food Services Costs00000
Total Extracurricular Costs9193274265271
Total Equipment Costs3279597139
Employee Benefits as a % of Salaries19.418.820.218.321.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 borough and the school district jointly purchased a truck wash statio
  • n to remove the salt of vehicles in an enviromentally safe manner.
  • The borough and the district purchase gasoline jointly to receive better
  • prices.
  • The district is a founding member of the Morris Union Jointure Commission
  • The township and the borough work with the district in offering sports fo
  • r the middle school students.

 

Estimated Tax Rate Information
CHATHAM BOROUGH
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,063,098 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)2,058,191,440 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9748 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,202,870 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)2,058,191,440 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0302 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,063,098 (G)
Estimated Equalized Valuation (as of 12/31/2008)2,433,425,680 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8245 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,202,870 (J)
Estimated Equalized Valuation (as of 12/31/2008)2,433,425,680 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8713 (L)
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CHATHAM TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,961,666 (A)
Estimated Net Taxable Valuation (as of 12/31/2008)2,936,723,658 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9521 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,550,150 (D)
Estimated Net Taxable Valuation (as of 12/31/2008)2,936,723,658 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0062 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,961,666 (G)
Estimated Equalized Valuation (as of 12/31/2008)3,286,028,486 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8509 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy29,550,150 (J)
Estimated Equalized Valuation (as of 12/31/2008)3,286,028,486 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8993 (L)