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User Friendly Budgets
2009

MORRIS - MORRIS COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time458527599
Pupils on Roll Regular Shared-Time1337170
Pupils on Roll Reg Accr. Adult High Sch292425
spacing
Pupils on Roll - Special Full-Time394644
Pupils on Roll - Special Shared-Time143118122
Post-Secondary - Full Time605158

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,139,392 464,287
Withdrawal from Cap Res-for Local Share 10-307 0 246,200 246,200
Revenues from Local Sources:
County Tax Levy 10-1210 6,351,286 6,351,286 6,351,286
Tuition from LEAs 10-1310 5,580,316 5,936,635 6,571,693
Other Tuition 10-1320-1340 0 333,700 369,550
Interest Earned on Capital Reserve Funds 10-1XXX 32,524 27,000 23,000
Unrestricted Miscellaneous Revenues 10-1XXX 652,702 716,853 695,726
SUBTOTAL  12,616,828 13,365,474 14,011,255
Revenues from State Sources:
Special Education Aid 10-3130 484,349 0 0
Stabilization Aid 10-3171 134,657 0 0
County Vocational Education Program Aid 10-3180 645,963 0 0
Post-Secondary Vocational Program Aid 10-3192 11,245 0 0
Consolidated Aid 10-3195 92,239 0 0
Additional Formula Aid 10-3196 84,422 0 0
Other State Aids 10-3XXX 102,997 32,364 0
Categorical Special Education Aid 10-3132 0 384,700 411,138
Equalization Aid 10-3176 0 372,137 409,794
Categorical Security Aid 10-3177 0 66,066 57,980
Adjustment Aid 10-3178 0 760,224 704,215
SUBTOTAL  1,555,872 1,615,491 1,583,127
Adjustment for Prior Year Encumbrances  0 162,261 0
Actual Revenues (Over)/Under Expenditures  771,469 0 0
TOTAL OPERATING BUDGET  14,944,169 16,528,818 16,304,869
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 31,643 20,000 20,000
TOTAL REVENUES FROM STATE SOURCES  31,643 20,000 20,000
Revenues from Federal Sources:
Title I 20-4411-4416 26,701 45,753 45,753
I.D.E.A. Part B (Handicapped) 20-4420-4429 181,166 117,130 117,130
Vocational Education 20-4430 0 425,000 425,000
Adult Basic Education 20-4440 841,414 510,000 510,000
Other 20-4XXX 427,979 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,477,260 1,097,883 1,097,883
TOTAL GRANTS AND ENTITLEMENTS  1,508,903 1,117,883 1,117,883
TOTAL REVENUES/SOURCES  16,453,072 17,646,701 17,422,752

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,332,2203,964,8273,924,488
Special Education 11-2XX-100-XXX146,505180,984202,459
Vocational Programs 11-3XX-100-XXX2,751,0482,825,9792,829,693
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX164,700175,552191,345
School Sponsored Athletics 11-402-100-XXX217,034267,600299,747
Support Services:
Attendance and Social Work Services 11-000-211-XXX46,45648,05450,216
Health Services 11-000-213-XXX94,616102,38482,160
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217638,03900
Guidance 11-000-218-XXX0494,390519,063
Child Study Teams 11-000-219-XXX0167,988226,506
Improvement of Instructional Services 11-000-221-XXX00216,447
Educational Media Services - School Library 11-000-222-XXX124,332125,065129,152
General Administration 11-000-230-XXX460,798442,321358,699
School Administration 11-000-240-XXX1,325,9251,353,5651,052,683
Central Svcs & Admin Info Technology 11-000-25X-XXX468,055492,501525,368
Operation and Maintenance of Plant Services 11-000-26X-XXX1,314,2211,277,9421,231,409
Student Transportation Services 11-000-270-XXX0127,0150
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,658,6301,688,2041,914,452
Food Services 11-000-310-XXX36,6467,0005,000
Total Support Services Expenditures 6,167,7186,326,4296,311,155
TOTAL GENERAL CURRENT EXPENSE 12,779,22513,741,37113,758,887
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604027,00023,000
Equipment 12-XXX-XXX-73X51,651318,50520,708
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310246,200246,200
TOTAL CAPITAL EXPENDITURES 51,651591,705289,908
SPECIAL SCHOOLS
Post-Secondary Programs:
Instruction 13-330-100-XXX356,100393,539407,849
Support Services 13-330-200-XXX73,87765,78177,657
Total Post-Secondary Programs 429,977459,320485,506
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX4,57333,30017,790
Support Services 13-601-200-XXX5,7899,1522,242
Total Accredited Evening/Adult HS/Post-Grad. 10,36242,45220,032
Vocational Evening - Local:
Instruction 13-629-100-XXX323,019309,600295,254
Support Services 13-629-200-XXX1,349,9351,384,3701,455,282
Total Vocational Evening - Local 1,672,9541,693,9701,750,536
TOTAL SPECIAL SCHOOLS 2,113,2932,195,7422,256,074
OPERATING BUDGET GRAND TOTAL 14,944,16916,528,81816,304,869
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX31,64320,00020,000
Total State Projects 31,64320,00020,000
Federal Projects:
Title I 20-XXX-XXX-XXX26,70145,75345,753
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX181,166117,130117,130
Vocational Education 20-XXX-XXX-XXX0425,000425,000
Adult Basic Education 20-XXX-XXX-XXX841,414510,000510,000
Other Special Projects 20-XXX-XXX-XXX427,97900
Total Federal Projects 1,477,2601,097,8831,097,883
TOTAL GRANTS AND ENTITLEMENTS 1,508,9031,117,8831,117,883
Total Expenditures 16,453,07217,646,70117,422,752

 

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 Budget817,642769,646769,646569,646
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,106,2501,138,774919,574696,374
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,908,0651,139,392264,2870
      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 Cost28,23819,00618,38319,54317,873
Total Classroom Instruction15,90710,90711,11611,69710,719
Classroom-Salaries and Benefits11,1947,7837,9078,3077,748
Classroom-General Supplies and Textbooks942709783841603
Classroom-Purchased Services and Other3,7712,4152,4262,5492,368
Total Support Services2,5071,5791,5001,5761,890
Support Services-Salaries and Benefits2,3961,4791,4101,4811,814
Total Administrative Costs6,2733,9873,5873,8743,103
Administration-Salaries and Benefits5,1973,2813,0273,2272,591
Total Operations and Maintenance of Plant3,2502,2342,0072,1091,859
Operations & Maintenance of Plant-Salary & Ben.1,7961,1731,1141,1701,054
Total Food Services Costs11539106
Total Extracurricular Costs722558495626625
Total Equipment Costs07442244326
Employee Benefits as a % of Salaries20.823.12221.924.5

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.

 

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