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User Friendly Budgets
2009

MORRIS - MORRIS PLAINS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time553588608
spacing
Pupils on Roll - Special Full-Time615145
Private School Placements222124
spacing
Pupils Sent to Other Districts-Reg Prog154178198
Pupils Sent to Other Dists-Spec Ed Prog323032
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 270,462 318,970
Withdrawal from Cap Res-for Local Share 10-307 0 98,000 50,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 200,000 180,000
Transfers from Other Funds 10-5200 11,913 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,647,426 12,142,867 12,863,163
Tuition 10-1300 0 56,850 0
Interest Earned on Capital Reserve Funds 10-1XXX 7,738 47,200 3,600
Unrestricted Miscellaneous Revenues 10-1XXX 280,880 42,000 14,800
SUBTOTAL  11,936,044 12,288,917 12,881,563
Revenues from State Sources:
Transportation Aid 10-3120 147,896 0 0
Special Education Aid 10-3130 501,860 0 0
Bilingual Education 10-3140 7,044 0 0
Stabilization Aid 10-3171 176,321 0 0
Extraordinary Aid 10-3131 65,933 154,254 88,321
Consolidated Aid 10-3195 41,092 0 0
Additional Formula Aid 10-3196 53,239 0 0
Other State Aids 10-3XXX 9,203 0 0
Categorical Special Education Aid 10-3132 0 475,485 518,912
Categorical Security Aid 10-3177 0 62,529 68,153
Adjustment Aid 10-3178 0 195,118 142,348
Categorical Transportation Aid 10-3121 0 164,237 167,956
SUBTOTAL  1,002,588 1,051,623 985,690
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 1,046
SUBTOTAL  0 0 1,046
Adjustment for Prior Year Encumbrances  0 5,746 0
Actual Revenues (Over)/Under Expenditures  324,842 0 0
TOTAL OPERATING BUDGET  13,275,387 13,914,748 14,417,269
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 159,290 135,400 135,400
Other 20-4XXX 24,098 24,483 19,395
TOTAL REVENUES FROM FEDERAL SOURCES  183,388 159,883 154,795
TOTAL GRANTS AND ENTITLEMENTS  183,388 159,883 154,795
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 571,244 580,844 579,794
TOTAL REVENUES FROM LOCAL SOURCES  571,244 580,844 579,794
TOTAL LOCAL REPAYMENT OF DEBT  571,244 580,844 579,794
TOTAL REPAYMENT OF DEBT  571,244 580,844 579,794
TOTAL REVENUES/SOURCES  14,030,019 14,655,475 15,151,858

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,130,4842,918,5312,894,972
Special Education 11-2XX-100-XXX698,742680,545741,898
Basic Skills/Remedial 11-230-100-XXX56,651109,467117,055
Bilingual Education 11-240-100-XXX9035,5505,550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX65,47269,34045,600
School Sponsored Athletics 11-402-100-XXX52,65562,26061,900
Summer School 11-422-XXX-XXX0024,000
Support Services:
Tuition 11-000-100-XXX3,858,4504,274,2805,155,489
Health Services 11-000-213-XXX117,651114,825122,397
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21749,994169,858173,500
Guidance 11-000-218-XXX86,50880,51491,397
Child Study Teams 11-000-219-XXX422,413471,040364,725
Improvement of Instructional Services 11-000-221-XXX3,44410,50042,712
Educational Media Services - School Library 11-000-222-XXX151,159131,228133,997
Instructional Staff Training Services 11-000-223-XXX14,06318,80022,000
General Administration 11-000-230-XXX455,087505,412365,030
School Administration 11-000-240-XXX191,384247,233281,705
Central Svcs & Admin Info Technology 11-000-25X-XXX279,261278,640303,104
Operation and Maintenance of Plant Services 11-000-26X-XXX1,229,9751,110,5811,047,483
Student Transportation Services 11-000-270-XXX663,477752,433822,685
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,720,5891,722,4801,546,470
Total Support Services Expenditures 9,243,4559,887,82410,472,694
TOTAL GENERAL CURRENT EXPENSE 13,248,36213,733,51714,363,669
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604047,2003,600
Equipment 12-XXX-XXX-73X27,02536,0120
Facilities Acquisition and Construction Services 12-000-4XX-XXX098,01950,000
TOTAL CAPITAL EXPENDITURES 27,025181,23153,600
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 13,275,38713,914,74814,417,269
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX159,290135,400135,400
Other Special Projects 20-XXX-XXX-XXX24,09824,48319,395
Total Federal Projects 183,388159,883154,795
TOTAL GRANTS AND ENTITLEMENTS 183,388159,883154,795
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX571,244580,844579,794
TOTAL REPAYMENT OF DEBT 571,244580,844579,794
Total Expenditures 14,030,01914,655,47515,151,858

 

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 Budget493,560529,948340,644278,180
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve196,592254,330203,530157,130
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve274,275337,664256,5060
      Tuition Reserve656,320380,000180,0000
      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 Cost13,10314,05313,49513,54112,819
Total Classroom Instruction7,5388,0937,2787,7077,340
Classroom-Salaries and Benefits7,1927,8406,9487,3937,037
Classroom-General Supplies and Textbooks346253291290276
Classroom-Purchased Services and Other00392328
Total Support Services1,8841,6501,7601,7901,696
Support Services-Salaries and Benefits1,6011,2351,417832866
Total Administrative Costs1,5641,8121,5241,8421,755
Administration-Salaries and Benefits1,2511,3721,1421,2811,196
Total Operations and Maintenance of Plant1,8972,2392,7271,9961,864
Operations & Maintenance of Plant-Salary & Ben.8871,1041,596948830
Total Food Services Costs00000
Total Extracurricular Costs212237206206165
Total Equipment Costs1344457560
Employee Benefits as a % of Salaries31.430.53133.430.6

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 currently participates in the following shared services:
  • 1)Part-time interim superintendent
  • 2)Business Administrator/Board Secretary through the ESC of Morris County
  • @ 3-4 days per week. Assigned Business Administrator is shared with other
  • districts.
  • 3)Child Study Team Services through the ESC of Morris County
  • 4)Use of school facilities (ball field, library, theater, etc) at no cost
  • to Borough of Morris Plains as a recriprocal arrangement for snow removal
  • and lawn maintenance etc.
  • 5)Joint public, non-public, and special education transportation
  • agreements through the ESC of Morris County to transport Morris Plains
  • students to Morristown High School and private schools for the disabled.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,863,163 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)775,043,933 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6597 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,442,957 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)775,043,933 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7345 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,863,163 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,574,439,832 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8170 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,442,957 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,574,439,832 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8538 (L)