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User Friendly Budgets
2009

MORRIS - JEFFERSON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,1383,1073,113
Pupils on Roll Regular Shared-Time9511
spacing
Pupils on Roll - Special Full-Time469498498
Pupils on Roll - Special Shared-Time957
Private School Placements322928
spacing
Pupils Sent to Other Districts-Reg Prog400
Pupils Sent to Other Dists-Spec Ed Prog171412
Pupils Received422
Pupils in State Facilities055

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 335,696 1,227,520
Withdrawal from Cap Res-for Local Share 10-307 0 0 113,805
Revenues from Local Sources:
Local Tax Levy 10-1210 32,331,258 33,624,508 34,669,488
Tuition 10-1300 78,795 75,461 56,536
Interest Earned on Maintenance Reserve 10-1XXX 0 0 1,200
Interest Earned on Capital Reserve Funds 10-1XXX 5 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 171,990 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 117,200 194,600 100,000
SUBTOTAL  32,699,248 33,894,569 34,827,224
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,626,956 0 0
Transportation Aid 10-3120 1,331,639 0 0
Special Education Aid 10-3130 1,791,165 0 0
Bilingual Education 10-3140 24,402 0 0
Extraordinary Aid 10-3131 149,219 314,874 261,849
Consolidated Aid 10-3195 398,174 0 0
Additional Formula Aid 10-3196 802,195 0 0
Other State Aids 10-3XXX 36,757 201,781 0
Categorical Special Education Aid 10-3132 0 2,017,692 2,075,647
Equalization Aid 10-3176 0 13,076,079 12,641,474
Categorical Security Aid 10-3177 0 281,868 294,109
Categorical Transportation Aid 10-3121 0 1,321,062 1,685,471
SUBTOTAL  14,160,507 17,213,356 16,958,550
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 14,639
SUBTOTAL  0 0 14,639
Adjustment for Prior Year Encumbrances  0 410,878 0
Actual Revenues (Over)/Under Expenditures  856,078 0 0
TOTAL OPERATING BUDGET  47,715,833 51,854,499 53,141,738
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 194 0 0
TOTAL REVENUES FROM STATE SOURCES  194 0 0
Revenues from Federal Sources:
Title VI 20-4417-4418 7,054 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 729,418 738,938 738,938
Other 20-4XXX 72,867 76,244 76,244
TOTAL REVENUES FROM FEDERAL SOURCES  809,339 815,182 815,182
TOTAL GRANTS AND ENTITLEMENTS  809,533 815,182 815,182
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 27,688 8,720
Transfers from Other Funds 40-5200 8,719 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,117,340 2,141,487 2,165,609
TOTAL REVENUES FROM LOCAL SOURCES  2,117,340 2,141,487 2,165,609
Revenues from State Sources:
Debt Service Aid Type II 40-3160 103,388 131,728 128,851
TOTAL LOCAL REPAYMENT OF DEBT  2,229,447 2,300,903 2,303,180
Actual Revenues (Over)/Under Expenditures  30,814 0 0
TOTAL REPAYMENT OF DEBT  2,260,261 2,300,903 2,303,180
TOTAL REVENUES/SOURCES  50,785,627 54,970,584 56,260,100

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,007,44416,004,83916,203,817
Special Education 11-2XX-100-XXX3,633,3623,906,4953,610,518
Basic Skills/Remedial 11-230-100-XXX446,068469,6151,236,382
Bilingual Education 11-240-100-XXX42,31148,47858,958
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX186,361190,482231,117
School Sponsored Athletics 11-402-100-XXX497,257571,355582,553
Support Services:
Tuition 11-000-100-XXX2,284,0662,567,0342,256,070
Health Services 11-000-213-XXX523,462549,824573,996
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217816,117895,859922,666
Guidance 11-000-218-XXX1,232,2361,261,2071,342,016
Child Study Teams 11-000-219-XXX1,198,5931,377,8151,526,678
Improvement of Instructional Services 11-000-221-XXX1,106,5061,112,3471,195,481
Educational Media Services - School Library 11-000-222-XXX447,343418,293577,176
Instructional Staff Training Services 11-000-223-XXX60,53954,84442,250
General Administration 11-000-230-XXX1,142,7821,267,3301,181,355
School Administration 11-000-240-XXX2,109,0292,236,8642,250,522
Central Svcs & Admin Info Technology 11-000-25X-XXX1,070,3111,106,0061,116,294
Interest Earned on Maintenance Reserve 10-606001,200
Operation and Maintenance of Plant Services 11-000-26X-XXX5,152,2365,540,5575,568,642
Student Transportation Services 11-000-270-XXX3,059,7423,380,0723,218,064
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,238,7467,998,1508,658,117
Food Services 11-000-310-XXX12,50000
Total Support Services Expenditures 27,454,20829,766,20230,429,327
TOTAL GENERAL CURRENT EXPENSE 47,267,01150,957,46652,353,872
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X86,31630,57711,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX339,900838,870723,375
TOTAL CAPITAL EXPENDITURES 426,216869,447735,275
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X22,60627,58652,591
OPERATING BUDGET GRAND TOTAL 47,715,83351,854,49953,141,738
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX19400
Total State Projects 19400
Federal Projects:
Title VI 20-XXX-XXX-XXX7,05400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX729,418738,938738,938
Other Special Projects 20-XXX-XXX-XXX72,86776,24476,244
Total Federal Projects 809,339815,182815,182
TOTAL GRANTS AND ENTITLEMENTS 809,533815,182815,182
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,260,2612,300,9032,303,180
TOTAL REPAYMENT OF DEBT 2,260,2612,300,9032,303,180
Total Expenditures 50,785,62754,970,58456,260,100

 

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 Budget1,404,760982,6101,960,716905,090
  Repayment of Debt67,22236,4088,7200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve176113,805113,8050
      Adult Education Programs0000
      Maintenance Reserve114,714118,290118,290119,490
      Legal Reserve771,759507,590171,8940
      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 Cost10,92711,60212,42212,47412,944
Total Classroom Instruction6,1766,4406,9706,9897,264
Classroom-Salaries and Benefits5,8376,0486,5456,5636,857
Classroom-General Supplies and Textbooks183216244245247
Classroom-Purchased Services and Other156176181182160
Total Support Services1,6831,8061,9221,9282,112
Support Services-Salaries and Benefits1,5591,6651,7581,7621,937
Total Administrative Costs1,2911,3991,5011,5111,492
Administration-Salaries and Benefits1,0521,1411,2081,2111,219
Total Operations and Maintenance of Plant1,5001,5881,7191,7331,743
Operations & Maintenance of Plant-Salary & Ben.799849971974977
Total Food Services Costs34000
Total Extracurricular Costs215219243244262
Total Equipment Costs1624083
Employee Benefits as a % of Salaries23.923.225.225.226.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 district participates in numerous shared services initiatives:
  • Morris County Educational Services Commission - provides special
  • education transportation.
  • Sussex County Regional Cooperative - provides transportation for special
  • education, non-public, vocational, charter schools, academies and other
  • in district routes.
  • The district also participates in bulk purchasing utilizing state
  • contract pricing, as well as partnering with the following state co-ops:
  • Morris County, Bergen County, US Communities Program
  • The district also shares numerous initiatives with the Township
  • Municipality, some of which are listed below:
  • Snow removal, paving, weather forecasting, excavation projects, sidewalk
  • and pothole repair, vehicle fuel, disposal of used oil, shared DPW
  • facilities, offer on-premises police substation at HS/MS, housing Day
  • Care program at elementary schools, share some engineering services and
  • sharing of equipment, i.e. buried pipe detector, hillside mower,
  • hydraulic power pack and diagnostic light and heavy duty scanners. Also
  • share vehicle wash rack to conform to water recycling requirements, share
  • portable lights.
  • Additional Shared Services include Workers Compensation pool, energy
  • telecommunications and pending debt refinancing.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,669,488 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,242,448,166 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0692 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,835,097 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,242,448,166 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1360 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy34,669,488 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,211,024,503 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0797 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy36,835,097 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,211,024,503 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1471 (L)