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User Friendly Budgets
2009

MORRIS - EAST HANOVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time961981974
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Pupils on Roll - Special Full-Time166169166
Private School Placements191712
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Dists-Spec Ed Prog211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 22,946 0
Transfers from Other Funds 10-5200 1,208 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,228,543 15,837,685 16,431,592
Interest Earned on Capital Reserve Funds 10-1XXX 1,850 100 100
Other Restricted Miscellaneous Revenues 10-1XXX 113,808 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 25,000 30,100
SUBTOTAL  15,344,201 15,862,785 16,461,792
Revenues from State Sources:
Special Education Aid 10-3130 953,927 0 0
Bilingual Education 10-3140 2,300 0 0
Extraordinary Aid 10-3131 149,194 247,344 247,344
Consolidated Aid 10-3195 123,216 0 0
Additional Formula Aid 10-3196 65,738 0 0
Other State Aids 10-3XXX 9,122 0 0
Categorical Special Education Aid 10-3132 0 631,522 658,619
Categorical Security Aid 10-3177 0 82,846 85,825
Adjustment Aid 10-3178 0 125,896 37,353
Categorical Transportation Aid 10-3121 0 211,874 270,341
SUBTOTAL  1,303,497 1,299,482 1,299,482
Adjustment for Prior Year Encumbrances  0 159,379 0
Actual Revenues (Over)/Under Expenditures  -18,997 0 0
TOTAL OPERATING BUDGET  16,629,909 17,344,592 17,761,274
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 74,857 115,725 115,725
TOTAL REVENUES FROM STATE SOURCES  74,857 115,725 115,725
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 268,252 223,408 223,408
Other 20-4XXX 14,781 21,746 21,746
TOTAL REVENUES FROM FEDERAL SOURCES  283,033 245,154 245,154
TOTAL GRANTS AND ENTITLEMENTS  357,890 360,879 360,879
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 69 0
Revenues from Local Sources:
Local Tax Levy 40-1210 652,276 840,054 846,839
Miscellaneous 40-1XXX 1 0 0
TOTAL REVENUES FROM LOCAL SOURCES  652,277 840,054 846,839
TOTAL LOCAL REPAYMENT OF DEBT  652,277 840,123 846,839
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  652,276 840,123 846,839
TOTAL REVENUES/SOURCES  17,640,075 18,545,594 18,968,992

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,073,8645,283,9475,430,127
Special Education 11-2XX-100-XXX1,914,5061,897,5071,966,182
Basic Skills/Remedial 11-230-100-XXX190,300206,367225,005
Bilingual Education 11-240-100-XXX87,81091,03593,135
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX30,87332,42325,385
School Sponsored Athletics 11-402-100-XXX68,68692,50093,555
Support Services:
Tuition 11-000-100-XXX1,087,098978,196984,208
Health Services 11-000-213-XXX193,979184,835194,675
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217306,645327,716331,196
Guidance 11-000-218-XXX121,713129,440126,465
Child Study Teams 11-000-219-XXX628,112723,174719,409
Improvement of Instructional Services 11-000-221-XXX153,612231,585250,004
Educational Media Services - School Library 11-000-222-XXX133,355151,078152,335
Instructional Staff Training Services 11-000-223-XXX3,60016,1709,124
General Administration 11-000-230-XXX463,707446,891460,481
School Administration 11-000-240-XXX714,417752,317779,397
Central Svcs & Admin Info Technology 11-000-25X-XXX471,903477,568377,517
Operation and Maintenance of Plant Services 11-000-26X-XXX1,221,6041,320,3191,335,362
Student Transportation Services 11-000-270-XXX880,3461,011,5451,031,394
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,713,3202,787,1103,096,950
Total Support Services Expenditures 9,093,4119,537,9449,848,517
TOTAL GENERAL CURRENT EXPENSE 16,459,45017,141,72317,681,906
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X13,08028,2350
Facilities Acquisition and Construction Services 12-000-4XX-XXX64,41092,2710
TOTAL CAPITAL EXPENDITURES 77,490120,606100
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX92,96982,26379,268
Total Summer School 92,96982,26379,268
TOTAL SPECIAL SCHOOLS 92,96982,26379,268
OPERATING BUDGET GRAND TOTAL 16,629,90917,344,59217,761,274
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,17913,22813,228
Nonpublic Auxiliary Services 20-XXX-XXX-XXX38,76632,16132,161
Nonpublic Handicapped Services 20-XXX-XXX-XXX16,91240,26340,263
Nonpublic Nursing Services 20-XXX-XXX-XXX015,65215,652
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,0008,4328,432
Other Special Projects 20-XXX-XXX-XXX05,9895,989
Total State Projects 74,857115,725115,725
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX268,252223,408223,408
Other Special Projects 20-XXX-XXX-XXX14,78121,74621,746
Total Federal Projects 283,033245,154245,154
TOTAL GRANTS AND ENTITLEMENTS 357,890360,879360,879
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX652,276840,123846,839
TOTAL REPAYMENT OF DEBT 652,276840,123846,839
Total Expenditures 17,640,07518,545,59418,968,992

 

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 Budget447,309324,275324,275324,275
  Repayment of Debt697000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve261,133262,983263,083263,183
      Adult Education Programs0000
      Maintenance Reserve075,00075,00075,000
      Legal Reserve54,52022,94600
      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 Cost12,36412,86512,91513,17313,742
Total Classroom Instruction7,7648,1018,0768,1178,586
Classroom-Salaries and Benefits7,5487,8077,7107,7528,303
Classroom-General Supplies and Textbooks146201231279198
Classroom-Purchased Services and Other70931358685
Total Support Services1,5111,6441,6961,8291,901
Support Services-Salaries and Benefits1,0071,2981,3041,4161,537
Total Administrative Costs1,6241,7021,6431,7351,722
Administration-Salaries and Benefits1,3631,4201,4251,3441,385
Total Operations and Maintenance of Plant1,3041,2471,2941,3151,358
Operations & Maintenance of Plant-Salary & Ben.750759784799850
Total Food Services Costs00000
Total Extracurricular Costs105109144133129
Total Equipment Costs25128250
Employee Benefits as a % of Salaries25.526.12826.328.1

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 following services are shared:
  • (1) Transportation Jointures with :
  • (A) Hanover Park Regional
  • (B) Sussex County Regional Coop
  • (C) Educational Services of Morris County
  • (2) The Township of East Hanover for Snow Plowing, Maint of Fields, and
  • renovations of Parking Lots
  • (3) The Educational Services of Morris County which provides a Secretary/
  • Business Administrator

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,431,592 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,502,207,519 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6567 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,278,431 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,502,207,519 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6905 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,431,592 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,720,700,137 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4416 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,278,431 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,720,700,137 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4644 (L)