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User Friendly Budgets
2009

MORRIS - MONTVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,7363,6853,672
Pupils on Roll Regular Shared-Time260
spacing
Pupils on Roll - Special Full-Time517533571
Pupils on Roll - Special Shared-Time330
Private School Placements384039
spacing
Pupils Sent to Contracted Preschool Prog200
Pupils Sent to Other Districts-Reg Prog004
Pupils Sent to Other Dists-Spec Ed Prog1060
Pupils Received145
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,402,727 1,114,006
Withdrawal from Cap Res-for Local Share 10-307 0 0 225,000
Transfers from Other Funds 10-5200 108,910 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 53,979,874 56,002,556 58,235,700
Tuition 10-1300 48,256 19,329 42,837
Transportation Fees from Individuals 10-1410 299,464 300,000 300,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,205 4,000 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 473,461 507,243 397,114
SUBTOTAL  54,804,260 56,833,128 58,978,151
Revenues from Intermediate Sources:
Unrestricted Revenues from Intermediate Sources 10-2000 0 1,500,000 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  0 1,500,000 0
Revenues from State Sources:
Transportation Aid 10-3120 730,674 0 0
Special Education Aid 10-3130 1,316,817 0 0
Bilingual Education 10-3140 42,174 0 0
Stabilization Aid 10-3171 106,567 0 0
Extraordinary Aid 10-3131 148,435 333,439 333,439
Consolidated Aid 10-3195 246,606 0 0
Additional Formula Aid 10-3196 154,745 0 0
Other State Aids 10-3XXX 242,184 0 0
Categorical Special Education Aid 10-3132 0 2,072,720 1,840,697
Categorical Security Aid 10-3177 0 328,762 332,775
Categorical Transportation Aid 10-3121 0 819,533 1,047,543
SUBTOTAL  2,988,202 3,554,454 3,554,454
Adjustment for Prior Year Encumbrances  0 234,122 0
Actual Revenues (Over)/Under Expenditures  257,245 0 0
TOTAL OPERATING BUDGET  58,158,617 63,524,431 63,871,611
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,702 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 278,637 129,915 121,500
TOTAL REVENUES FROM STATE SOURCES  278,637 129,915 121,500
Revenues from Federal Sources:
Title I 20-4411-4416 226,312 172,060 170,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 786,803 901,367 826,936
Other 20-4XXX 44,697 81,694 56,100
TOTAL REVENUES FROM FEDERAL SOURCES  1,057,812 1,155,121 1,053,636
TOTAL GRANTS AND ENTITLEMENTS  1,369,151 1,285,036 1,175,136
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 16,291 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,987,004 2,180,333 2,116,681
TOTAL REVENUES FROM LOCAL SOURCES  1,987,004 2,180,333 2,116,681
Revenues from State Sources:
Debt Service Aid Type II 40-3160 374,999 370,088 437,527
TOTAL LOCAL REPAYMENT OF DEBT  2,362,003 2,566,712 2,554,208
Actual Revenues (Over)/Under Expenditures  1,010 0 0
TOTAL REPAYMENT OF DEBT  2,363,013 2,566,712 2,554,208
TOTAL REVENUES/SOURCES  61,890,781 67,376,179 67,600,955

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,749,57622,363,33424,073,419
Special Education 11-2XX-100-XXX3,142,1233,640,0563,439,431
Basic Skills/Remedial 11-230-100-XXX455,082382,614391,544
Bilingual Education 11-240-100-XXX114,352149,613121,311
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX369,944445,384453,752
School Sponsored Athletics 11-402-100-XXX765,6361,000,938956,449
Support Services:
Tuition 11-000-100-XXX1,825,9351,926,1701,683,073
Attendance and Social Work Services 11-000-211-XXX69,06731,91375,278
Health Services 11-000-213-XXX585,698603,994642,940
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,964,8542,169,2822,074,842
Guidance 11-000-218-XXX1,088,6241,321,0601,521,974
Child Study Teams 11-000-219-XXX1,493,4771,714,7161,787,935
Improvement of Instructional Services 11-000-221-XXX910,570977,238917,934
Educational Media Services - School Library 11-000-222-XXX595,041699,689644,259
Instructional Staff Training Services 11-000-223-XXX24,55567,72120,925
General Administration 11-000-230-XXX1,446,3211,335,5711,384,115
School Administration 11-000-240-XXX2,430,6462,461,5442,285,176
Central Svcs & Admin Info Technology 11-000-25X-XXX894,807948,753896,512
Operation and Maintenance of Plant Services 11-000-26X-XXX4,546,0685,372,7555,401,086
Student Transportation Services 11-000-270-XXX3,316,4683,798,8683,972,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,210,4839,428,67810,081,861
Total Support Services Expenditures 30,402,61432,857,95233,389,910
TOTAL GENERAL CURRENT EXPENSE 56,999,32760,839,89162,825,816
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,0002,500
Equipment 12-XXX-XXX-73X127,70527,47519,650
Facilities Acquisition and Construction Services 12-000-4XX-XXX997,2032,607,000973,400
TOTAL CAPITAL EXPENDITURES 1,124,9082,638,475995,550
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X34,38246,06550,245
OPERATING BUDGET GRAND TOTAL 58,158,61763,524,43163,871,611
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,70200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX24,94825,27725,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX016,30114,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX036,53437,500
Nonpublic Nursing Services 20-XXX-XXX-XXX34,81834,12329,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX18,20017,68016,000
Other Special Projects 20-XXX-XXX-XXX200,67100
Total State Projects 278,637129,915121,500
Federal Projects:
Title I 20-XXX-XXX-XXX226,312172,060170,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX786,803901,367826,936
Other Special Projects 20-XXX-XXX-XXX44,69781,69456,100
Total Federal Projects 1,057,8121,155,1211,053,636
TOTAL GRANTS AND ENTITLEMENTS 1,369,1511,285,0361,175,136
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,363,0132,566,7122,554,208
TOTAL REPAYMENT OF DEBT 2,363,0132,566,7122,554,208
Total Expenditures 61,890,78167,376,17967,600,955

 

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 Budget1,965,5412,404,1381,525,4191,200,419
  Repayment of Debt16,29115,28100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve224,297227,502231,5029,002
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,168,933988,014789,0060
      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 Cost11,87212,14412,61513,05913,471
Total Classroom Instruction7,0097,4007,5447,7248,185
Classroom-Salaries and Benefits6,6016,9107,0257,2077,616
Classroom-General Supplies and Textbooks291353361355383
Classroom-Purchased Services and Other117136158163186
Total Support Services2,0221,9382,1652,1762,222
Support Services-Salaries and Benefits1,8411,7361,8991,9011,979
Total Administrative Costs1,3251,3011,3051,3201,258
Administration-Salaries and Benefits1,0251,0131,0431,041979
Total Operations and Maintenance of Plant1,2141,1901,2711,4301,410
Operations & Maintenance of Plant-Salary & Ben.578595642782655
Total Food Services Costs00000
Total Extracurricular Costs303316330405393
Total Equipment Costs15301975
Employee Benefits as a % of Salaries26.525.924.824.826

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
  • 1) MCESC: Cooperative purchasing of school/custodial supplies, nonpublic
  • services, health and safety training & pupil transportation.
  • 2) MC-VoTech: Shared edcuation of pupils in County vocational & academy
  • programs.
  • 3) MUJC: Shared contracted services for special education students.
  • 4) Municipal: Participate in shared services with town for fuel, grounds
  • equipment and use of facilities.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy58,235,700 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,819,459,017 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.0655 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy60,352,381 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,819,459,017 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.1406 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy58,235,700 (G)
Estimated Equalized Valuation (as of 10/01/2008)5,576,393,040 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0443 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy60,352,381 (J)
Estimated Equalized Valuation (as of 10/01/2008)5,576,393,040 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0823 (L)