>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>MOUNT ARLINGTON BORO

User Friendly Budgets
2009

MORRIS - MOUNT ARLINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time336311322
spacing
Pupils on Roll - Special Full-Time586666
Private School Placements879
spacing
Pupils Sent to Other Districts-Reg Prog158149160
Pupils Sent to Other Dists-Spec Ed Prog464746
Pupils Received221
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 279,782 236,738
Withdrawal from Cap Res-for Local Share 10-307 0 5,418 0
Revenues from Local Sources:
Local Tax Levy 10-1210 8,557,293 8,567,494 8,752,714
Tuition 10-1300 29,829 20,000 14,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 100 25
Other Restricted Miscellaneous Revenues 10-1XXX 152,872 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 84,500 252,054
SUBTOTAL  8,739,994 8,672,094 9,019,293
Revenues from State Sources:
Transportation Aid 10-3120 165,680 0 0
Special Education Aid 10-3130 431,695 0 0
Stabilization Aid 10-3171 111,523 0 0
Extraordinary Aid 10-3131 50,293 87,075 56,000
Consolidated Aid 10-3195 71,757 0 0
Additional Formula Aid 10-3196 48,306 0 0
Other State Aids 10-3XXX 5,215 0 0
Categorical Special Education Aid 10-3132 0 327,960 323,322
Categorical Security Aid 10-3177 0 45,717 49,892
Adjustment Aid 10-3178 0 173,321 126,538
Categorical Transportation Aid 10-3121 0 241,593 288,839
SUBTOTAL  884,469 875,666 844,591
Adjustment for Prior Year Encumbrances  0 165,470 0
Actual Revenues (Over)/Under Expenditures  -400,820 0 0
TOTAL OPERATING BUDGET  9,223,643 9,998,430 10,100,622
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,078 3,248 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 12,546 0 0
Other Restricted Entitlements 20-32XX 4,293 3,488 3,300
TOTAL REVENUES FROM STATE SOURCES  16,839 3,488 3,300
Revenues from Federal Sources:
Title I 20-4411-4416 26,036 23,824 23,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 135,168 136,187 135,000
Other 20-4XXX 25,051 23,117 20,000
TOTAL REVENUES FROM FEDERAL SOURCES  186,255 183,128 178,000
TOTAL GRANTS AND ENTITLEMENTS  209,172 189,864 181,300
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 9,102 25
Revenues from Local Sources:
Local Tax Levy 40-1210 220,368 223,267 233,906
Miscellaneous 40-1XXX 24 0 0
TOTAL REVENUES FROM LOCAL SOURCES  220,392 223,267 233,906
TOTAL LOCAL REPAYMENT OF DEBT  220,392 232,369 233,931
Actual Revenues (Over)/Under Expenditures  11,997 0 0
TOTAL REPAYMENT OF DEBT  232,389 232,369 233,931
TOTAL REVENUES/SOURCES  9,665,204 10,420,663 10,515,853

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,615,8041,737,0641,841,149
Special Education 11-2XX-100-XXX679,360738,250843,204
Basic Skills/Remedial 11-230-100-XXX29,25334,98035,680
Bilingual Education 11-240-100-XXX8,4559,00010,948
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,90728,40040,560
School Sponsored Athletics 11-402-100-XXX33,64335,50039,955
Support Services:
Tuition 11-000-100-XXX2,981,5863,415,4003,582,994
Attendance and Social Work Services 11-000-211-XXX45,67548,20049,107
Health Services 11-000-213-XXX143,535151,750141,082
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217313,877319,080275,077
Guidance 11-000-218-XXX63,48674,90018,543
Child Study Teams 11-000-219-XXX186,569232,800224,923
Improvement of Instructional Services 11-000-221-XXX8,5068,9006,560
Educational Media Services - School Library 11-000-222-XXX95,48729,00029,000
Instructional Staff Training Services 11-000-223-XXX6,59214,0282,500
General Administration 11-000-230-XXX297,021310,537294,282
School Administration 11-000-240-XXX136,470144,800171,359
Central Svcs & Admin Info Technology 11-000-25X-XXX109,356125,002110,011
Operation and Maintenance of Plant Services 11-000-26X-XXX634,992707,180724,460
Student Transportation Services 11-000-270-XXX484,347505,959493,925
Personal Services - Employee Benefits 11-XXX-XXX-2XX871,3001,071,3501,141,670
Total Support Services Expenditures 6,378,7997,158,8867,265,493
TOTAL GENERAL CURRENT EXPENSE 8,768,2219,742,08010,076,989
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400100
Interest Earned on Capital Reserve 10-604010025
Equipment 12-XXX-XXX-73X0011,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX418,523232,2500
TOTAL CAPITAL EXPENDITURES 418,523232,35011,925
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X36,89924,00011,708
OPERATING BUDGET GRAND TOTAL 9,223,6439,998,43010,100,622
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,0783,2480
Instructional Supplement Aid:
Support Services 20-214-200-XXX12,54600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,54600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,3631,1441,000
Nonpublic Nursing Services 20-XXX-XXX-XXX1,9301,5441,500
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,000800800
Total State Projects 16,8393,4883,300
Federal Projects:
Title I 20-XXX-XXX-XXX26,03623,82423,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX135,168136,187135,000
Other Special Projects 20-XXX-XXX-XXX25,05123,11720,000
Total Federal Projects 186,255183,128178,000
TOTAL GRANTS AND ENTITLEMENTS 209,172189,864181,300
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX232,389232,369233,931
TOTAL REPAYMENT OF DEBT 232,389232,369233,931
Total Expenditures 9,665,20410,420,66310,515,853

 

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 Budget283,756439,264345,508245,508
  Repayment of Debt21,1249,127250
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve5,31855,31850,00050,125
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve252,922282,764136,7380
      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 Cost12,82514,02514,53315,52215,801
Total Classroom Instruction7,3077,5757,8998,5299,030
Classroom-Salaries and Benefits6,9177,2057,5708,0138,554
Classroom-General Supplies and Textbooks302283247435371
Classroom-Purchased Services and Other87888180105
Total Support Services2,1242,7562,7762,8612,374
Support Services-Salaries and Benefits1,7612,2502,2572,2941,924
Total Administrative Costs1,5541,6821,7701,8351,744
Administration-Salaries and Benefits1,2671,2651,3901,2741,242
Total Operations and Maintenance of Plant1,6691,8151,8672,0622,059
Operations & Maintenance of Plant-Salary & Ben.637708736779809
Total Food Services Costs80000
Total Extracurricular Costs150182203214260
Total Equipment Costs000030
Employee Benefits as a % of Salaries23.124.528.729.230

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Roxbury BOE193,954 Partial refund of 06-07 tuition due
Total Unusual Revenues193,954 
Roxbury BOE193,954 PYMT in full of 07-08 Resource Rm charge
Total Unusual Appropriations193,954 

 

Shared Services
  • Transportation - Educational Services Commission of Morris County
  • Transportation - Sussex County Regional CO-OP
  • Transportation - Roxbury Board of Education
  • Business Services - Educational Services Commission of Morris County
  • Health & Safety CO-OP - Educational Services Commission of Morris County
  • ACES - Cooperative pool for purchase of natural gas and electric
  • ACT - Cooperative pool for purchase of telephonic communication
  • Workers Compensation Insurance - Morris Essex Insurance Group
  • Property/Casulty and E&O Insurance - Morris Essex Insurance Group
  • Sharing of fields for athletic teams - BOE & Township
  • Sharing of maintenance/DPW equipment - BOE & Township
  • Snow plowing - BOE & Township
  • Use of Facilities for recreation program - BOE & Township

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,752,714 (A)
Estimated Net Taxable Valuation (as of 02/01/2009)694,754,832 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.2598 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,986,620 (D)
Estimated Net Taxable Valuation (as of 02/01/2009)694,754,832 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.2935 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,752,714 (G)
Estimated Equalized Valuation (as of 10/01/2008)855,848,615 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0227 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,986,620 (J)
Estimated Equalized Valuation (as of 10/01/2008)855,848,615 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0500 (L)