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User Friendly Budgets
2009

MORRIS - MENDHAM BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time601599610
spacing
Pupils on Roll - Special Full-Time676160
Private School Placements333
spacing
Pupils Sent to Other Dists-Spec Ed Prog012
Pupils Received200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 152,205 169,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 50,181
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 50,000
Transfers from Other Funds 10-5200 10,572 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,906,241 8,222,491 8,516,489
Tuition 10-1300 14,667 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 12,262 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 67,635 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 69,000 69,000
SUBTOTAL  8,000,805 8,294,491 8,588,489
Revenues from State Sources:
Transportation Aid 10-3120 63,067 0 0
Special Education Aid 10-3130 187,474 0 0
Stabilization Aid 10-3171 2,072 0 0
Extraordinary Aid 10-3131 7,112 7,112 12,000
Consolidated Aid 10-3195 41,134 0 0
Additional Formula Aid 10-3196 18,686 0 0
Other State Aids 10-3XXX 34,787 0 0
Categorical Special Education Aid 10-3132 0 258,427 252,009
Categorical Security Aid 10-3177 0 49,898 50,815
Categorical Transportation Aid 10-3121 0 64,568 70,069
SUBTOTAL  354,332 380,005 384,893
Adjustment for Prior Year Encumbrances  0 123,856 0
Actual Revenues (Over)/Under Expenditures  2,329 0 0
TOTAL OPERATING BUDGET  8,368,038 8,950,557 9,242,563
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,632 368 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 97,403 100,892 72,700
TOTAL REVENUES FROM STATE SOURCES  97,403 100,892 72,700
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 161,592 171,450 134,000
Other 20-4XXX 12,795 17,184 11,000
TOTAL REVENUES FROM FEDERAL SOURCES  174,387 188,634 145,000
TOTAL GRANTS AND ENTITLEMENTS  274,422 289,894 217,700
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 895,943 903,250 914,513
TOTAL REVENUES FROM LOCAL SOURCES  895,943 903,250 914,513
TOTAL LOCAL REPAYMENT OF DEBT  895,943 903,250 914,513
TOTAL REPAYMENT OF DEBT  895,943 903,250 914,513
TOTAL REVENUES/SOURCES  9,538,403 10,143,701 10,374,776

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,410,4103,350,6393,550,531
Special Education 11-2XX-100-XXX493,502623,650647,348
Basic Skills/Remedial 11-230-100-XXX88,00093,9330
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX45,20557,86947,867
School Sponsored Athletics 11-402-100-XXX30,07740,70947,235
Support Services:
Tuition 11-000-100-XXX180,955232,289237,813
Health Services 11-000-213-XXX109,840120,205122,860
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217127,845145,264228,565
Guidance 11-000-218-XXX83,25895,77795,034
Child Study Teams 11-000-219-XXX233,425255,963260,393
Improvement of Instructional Services 11-000-221-XXX182,404273,618258,914
Educational Media Services - School Library 11-000-222-XXX152,162165,730231,587
Instructional Staff Training Services 11-000-223-XXX15,31518,14421,800
General Administration 11-000-230-XXX419,347461,627415,270
School Administration 11-000-240-XXX389,920466,646436,356
Central Svcs & Admin Info Technology 11-000-25X-XXX236,613264,208181,129
Operation and Maintenance of Plant Services 11-000-26X-XXX753,909769,559770,915
Student Transportation Services 11-000-270-XXX220,345282,048291,028
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,153,7091,191,5921,294,737
Total Support Services Expenditures 4,259,0474,742,6704,846,401
TOTAL GENERAL CURRENT EXPENSE 8,326,2418,909,4709,139,382
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040050,181
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X41,79738,0870
Facilities Acquisition and Construction Services 12-000-4XX-XXX0050,000
TOTAL CAPITAL EXPENDITURES 41,79741,087103,181
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 8,368,0388,950,5579,242,563
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,6323680
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,53114,41214,200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX002,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX51,81152,26130,000
Nonpublic Nursing Services 20-XXX-XXX-XXX20,07219,45417,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,40014,1059,500
Other Special Projects 20-XXX-XXX-XXX5896600
Total State Projects 97,403100,89272,700
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX161,592171,450134,000
Other Special Projects 20-XXX-XXX-XXX12,79517,18411,000
Total Federal Projects 174,387188,634145,000
TOTAL GRANTS AND ENTITLEMENTS 274,422289,894217,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX895,943903,250914,513
TOTAL REPAYMENT OF DEBT 895,943903,250914,513
Total Expenditures 9,538,40310,143,70110,374,776

 

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 Budget261,998276,733309,733250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve199,333218,604221,604224,785
      Adult Education Programs0000
      Maintenance Reserve020,00020,00020,000
      Legal Reserve268,196297,653159,4480
      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 Cost12,02611,89712,44712,72012,852
Total Classroom Instruction6,7747,0437,2797,2237,359
Classroom-Salaries and Benefits6,2456,3576,6726,6096,762
Classroom-General Supplies and Textbooks479521378392361
Classroom-Purchased Services and Other50165230222237
Total Support Services1,5181,6051,8991,9122,219
Support Services-Salaries and Benefits1,2601,3511,5261,5381,878
Total Administrative Costs1,7141,7741,7842,0291,754
Administration-Salaries and Benefits1,4051,4741,4801,5891,454
Total Operations and Maintenance of Plant1,2501,3611,3461,4071,377
Operations & Maintenance of Plant-Salary & Ben.546620619630624
Total Food Services Costs00000
Total Extracurricular Costs117113140149142
Total Equipment Costs246330580
Employee Benefits as a % of Salaries21.321.222.420.821.7

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 is a participating member of the Alliance for Competitive En
  • ergy services "ACES" for the purchase of electricity and transportation
  • of natural gas through a cooperative bidding process.
  • The District is a participating member of the Alliance for Competitive
  • Telecommunications "ACT" for the purchase of telephone services through
  • a cooperative bidding process.
  • The District has an agreement with Mendham Townhsip for the
  • transportation of students.
  • The District has an agreement with the Educational Services Commission
  • of Morris County for the cooperative bidding of transportation of
  • out of district special education students.
  • The District has an agreement with the Sussex County Regional Cooper
  • ative for the cooperative bidding of transportation services for out
  • of district special education students and students attending non
  • public schools.
  • The District has an agreement with the Educational Services
  • Commission of Morris County in cooperation with Educational Data
  • Services, Inc. for cooperative bidding and purchasing services for
  • the provision of school supplies in various categories, including,
  • but not limited to general supplies, fine art, technology education,
  • physical education, health, science, library, plumbing, electrical,
  • hardware and custodial supplies, paper, lumber, computer supplies,
  • audio visual and equipment and time and materials building
  • maintenance.
  • The District plans to share presenters for staff training purposes.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,516,489 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)1,582,998,674 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5380 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,431,002 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)1,582,998,674 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5958 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,516,489 (G)
Estimated Equalized Valuation (as of 01/01/2009)1,582,998,674 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5380 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,431,002 (J)
Estimated Equalized Valuation (as of 01/01/2009)1,582,998,674 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5958 (L)