>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>MORRIS SCHOOL DISTRICT

User Friendly Budgets
2009

MORRIS - MORRIS SCHOOL DISTRICT

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,9634,1034,235
Pupils on Roll Regular Shared-Time366
spacing
Pupils on Roll - Special Full-Time731691675
Pupils on Roll - Special Shared-Time530
Private School Placements1058488
spacing
Pupils Sent to Other Districts-Reg Prog400
Pupils Sent to Other Dists-Spec Ed Prog131820
Pupils Received205238248
Pupils in State Facilities944

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,890,826 4,916,977
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 1,800,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,020,821
Revenues from Local Sources:
Local Tax Levy 10-1210 74,593,144 77,058,100 76,445,575
Tuition 10-1300 3,730,351 3,226,916 4,531,721
Interest Earned on Capital Reserve Funds 10-1XXX 75,745 30,000 90,000
Other Restricted Miscellaneous Revenues 10-1XXX 760,109 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 590,000 485,000
SUBTOTAL  79,159,349 80,905,016 81,552,296
Revenues from State Sources:
Transportation Aid 10-3120 1,309,155 0 0
Special Education Aid 10-3130 3,972,315 0 0
Bilingual Education 10-3140 505,546 0 0
Extraordinary Aid 10-3131 185,173 327,617 80,507
Consolidated Aid 10-3195 517,878 0 0
Additional Formula Aid 10-3196 446,618 0 0
Other State Aids 10-3XXX 606,628 80,507 0
Categorical Special Education Aid 10-3132 0 2,591,905 2,694,349
Categorical Security Aid 10-3177 0 622,769 680,799
Adjustment Aid 10-3178 0 3,860,615 3,065,341
Categorical Transportation Aid 10-3121 0 1,296,474 1,999,787
SUBTOTAL  7,543,313 8,779,887 8,520,783
Revenues from Federal Sources:
IMPACT Aid 10-4100 3,333 0 0
Medicaid Reimbursement 10-4200 0 0 83,649
SUBTOTAL  3,333 0 83,649
Adjustment for Prior Year Encumbrances  0 298,407 0
Actual Revenues (Over)/Under Expenditures  -2,088,410 0 0
TOTAL OPERATING BUDGET  84,617,585 94,874,136 97,894,526
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 96,423 50,000 50,000
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 742,014 0 0
Preschool Education Aid 20-3218 0 234,300 234,300
Instructional Supplement Aid 20-3214 286,728 0 0
Other Restricted Entitlements 20-32XX 945,376 838,387 712,630
TOTAL REVENUES FROM STATE SOURCES  1,974,118 1,072,687 946,930
Revenues from Federal Sources:
Title I 20-4411-4416 567,790 521,452 443,234
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,299,387 1,374,805 1,168,584
Other 20-4XXX 336,243 281,777 239,510
TOTAL REVENUES FROM FEDERAL SOURCES  2,203,420 2,178,034 1,851,328
TOTAL GRANTS AND ENTITLEMENTS  4,273,961 3,300,721 2,848,258
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 11,600 28,393
Revenues from Local Sources:
Local Tax Levy 40-1210 980,932 940,370 902,895
Miscellaneous 40-1XXX 11,559 0 0
TOTAL REVENUES FROM LOCAL SOURCES  992,491 940,370 902,895
Revenues from State Sources:
Debt Service Aid Type II 40-3160 234,844 233,625 234,557
TOTAL LOCAL REPAYMENT OF DEBT  1,227,335 1,185,595 1,165,845
Actual Revenues (Over)/Under Expenditures  -24,781 0 0
TOTAL REPAYMENT OF DEBT  1,202,554 1,185,595 1,165,845
TOTAL REVENUES/SOURCES  90,094,100 99,360,452 101,908,629

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,182,62526,719,34327,487,465
Special Education 11-2XX-100-XXX6,259,6117,034,0047,737,626
Basic Skills/Remedial 11-230-100-XXX1,090,5841,331,8111,118,742
Bilingual Education 11-240-100-XXX1,357,3081,839,6211,896,174
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX248,034299,045290,922
School Sponsored Athletics 11-402-100-XXX1,117,4641,191,8131,247,348
Other Instructional Programs 11-4XX-100-XXX65,93494,00085,000
Community Services Programs/Operations 11-800-330-XXX163,867160,431163,486
Support Services:
Tuition 11-000-100-XXX5,698,6455,754,5365,829,890
Attendance and Social Work Services 11-000-211-XXX51,49453,51556,559
Health Services 11-000-213-XXX938,7291,022,6231,075,561
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,872,0772,635,3022,736,718
Guidance 11-000-218-XXX2,141,2732,293,5392,336,043
Child Study Teams 11-000-219-XXX2,255,8522,490,0052,567,606
Improvement of Instructional Services 11-000-221-XXX956,0041,009,265999,933
Educational Media Services - School Library 11-000-222-XXX1,304,8011,385,7231,396,242
Instructional Staff Training Services 11-000-223-XXX234,653332,107359,218
General Administration 11-000-230-XXX807,428867,305935,753
School Administration 11-000-240-XXX2,597,3842,814,8512,807,999
Central Svcs & Admin Info Technology 11-000-25X-XXX1,650,2442,021,5562,112,624
Operation and Maintenance of Plant Services 11-000-26X-XXX8,714,5019,134,9499,055,942
Student Transportation Services 11-000-270-XXX6,149,9547,188,2077,141,493
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,028,05914,925,56413,121,535
Food Services 11-000-310-XXX298,020255,000245,000
Total Support Services Expenditures 49,699,11854,184,04752,778,116
TOTAL GENERAL CURRENT EXPENSE 84,184,54592,854,11592,804,879
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604001,800,000
Interest Earned on Capital Reserve 10-604030,00090,000
Equipment 12-XXX-XXX-73X58,095417,806520,726
Facilities Acquisition and Construction Services 12-000-4XX-XXX0873,5001,012,200
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931001,020,820
TOTAL CAPITAL EXPENDITURES 58,0951,321,3064,443,746
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX70,877132,31992,100
Support Services 13-422-200-XXX14,61914,5002,000
Total Summer School 85,496146,81994,100
TOTAL SPECIAL SCHOOLS 85,496146,81994,100
Transfer of Funds to Charter Schools 10-000-100-56X289,449551,896551,801
OPERATING BUDGET GRAND TOTAL 84,617,58594,874,13697,894,526
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX96,42350,00050,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX094,800204,900
Support Services 20-218-200-XXX0139,50029,400
TOTAL PRESCHOOL EDUCATION AID 0234,300234,300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX671,11800
Support Services 20-212-200-XXX70,89600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 742,01400
Instructional Supplement Aid:
Instruction 20-214-100-XXX286,72800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 286,72800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX151,210161,162136,988
Nonpublic Auxiliary Services 20-XXX-XXX-XXX100,240124,714106,007
Nonpublic Handicapped Services 20-XXX-XXX-XXX191,964222,242188,906
Nonpublic Nursing Services 20-XXX-XXX-XXX214,926217,549184,917
Nonpublic Technology Initiative 20-XXX-XXX-XXX110,887112,72095,812
Other Special Projects 20-XXX-XXX-XXX176,14900
Total State Projects 1,974,1181,072,687946,930
Federal Projects:
Title I 20-XXX-XXX-XXX567,790521,452443,234
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,299,3871,374,8051,168,584
Other Special Projects 20-XXX-XXX-XXX336,243281,777239,510
Total Federal Projects 2,203,4202,178,0341,851,328
TOTAL GRANTS AND ENTITLEMENTS 4,273,9613,300,7212,848,258
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,202,5541,185,5951,165,845
TOTAL REPAYMENT OF DEBT 1,202,5541,185,5951,165,845
Total Expenditures 90,094,10099,360,452101,908,629

 

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 Budget2,029,4912,202,9474,852,9471,879,432
  Repayment of Debt15,21239,99328,3930
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,449,9143,885,6593,915,6594,784,838
      Adult Education Programs0000
      Maintenance Reserve311,059324,836324,836324,836
      Legal Reserve8,160,8528,284,2883,743,4620
      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 Cost15,08415,72116,90016,81116,429
Total Classroom Instruction8,7328,9939,7979,7379,591
Classroom-Salaries and Benefits8,3778,6319,3129,1589,129
Classroom-General Supplies and Textbooks238251314402312
Classroom-Purchased Services and Other117110171177150
Total Support Services2,6812,8352,9962,9362,853
Support Services-Salaries and Benefits2,4812,6552,7652,7222,637
Total Administrative Costs1,2341,2981,4451,4341,402
Administration-Salaries and Benefits1,0401,0721,1311,1121,084
Total Operations and Maintenance of Plant1,9352,0632,1052,1412,048
Operations & Maintenance of Plant-Salary & Ben.9459801,0621,0481,027
Total Food Services Costs5064525450
Total Extracurricular Costs338351371380373
Total Equipment Costs54128388107
Employee Benefits as a % of Salaries232527.726.922.6

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 Morris School District participates in the following shared services
  • and cooperatives:
  • Morris County Educational Services Commission-transportation services
  • Sussex County Regional Cooperative-transportation services
  • Morris School District Academy for Professional Development-professional
  • development training provided in-district and to other districts
  • Morris School District Food Services- food service and administrative
  • oversight services provided to Sheperd School and Neighborhood House
  • Morris County Cooperative- cooperative purchasing
  • Educational Data Services- cooperative purchasing
  • NJ Dept of the Treasury-Division of Purchasing & Property- state contract
  • purchasing
  • Alliance for Competitive Energy Services-energy aggregation bidding
  • Morris School District Preschool Outreach- Provision of preschool
  • outreach teachers to Neighborhood House, Collinsville, Children on the
  • Green and Head Start
  • Morris Township Public Works- shared use of materials and equipment
  • Morris School District CABAS Program-multiple district autistic program
  • WSCA- Western States Contracting Alliance- national computer purchasing
  • cooperative

 

Estimated Tax Rate Information
MORRIS TOWNSHIP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,600,376 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,765,860,825 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3171 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,186,204 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,765,860,825 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3327 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy49,600,376 (G)
Estimated Equalized Valuation (as of 10/01/2008)5,844,191,423 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8487 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,186,204 (J)
Estimated Equalized Valuation (as of 10/01/2008)5,844,191,423 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8587 (L)
spacing
MORRISTOWN TOWN
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,845,199 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,272,701,864 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1812 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,162,266 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,272,701,864 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1952 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,845,199 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,163,050,245 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8487 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy27,162,266 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,163,050,245 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8587 (L)