>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>NETCONG BORO

User Friendly Budgets
2009

MORRIS - NETCONG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time251260291
spacing
Pupils on Roll - Special Full-Time454142
Private School Placements121
spacing
Pupils Sent to Other Dists-Spec Ed Prog010
Pupils Received210

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 37,205 60,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 50,000 0
Withdrawal from Cap Res-for Local Share 10-307 0 0 85,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,635,485 2,635,485 2,635,485
Tuition 10-1300 0 4,500 0
Interest Earned on Capital Reserve Funds 10-1XXX 703 875 100
Other Restricted Miscellaneous Revenues 10-1XXX 12,130 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 13,039 25,000 25,000
SUBTOTAL  2,661,357 2,665,860 2,660,585
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 309,916 0 0
Transportation Aid 10-3120 11,907 0 0
Special Education Aid 10-3130 204,752 0 0
Bilingual Education 10-3140 8,212 0 0
Stabilization Aid 10-3171 235,105 0 0
Extraordinary Aid 10-3131 9,497 16,925 90,000
Consolidated Aid 10-3195 30,063 0 0
Additional Formula Aid 10-3196 49,189 0 0
Other State Aids 10-3XXX 1,745 0 0
Categorical Special Education Aid 10-3132 0 150,362 163,657
Equalization Aid 10-3176 0 869,797 900,454
Categorical Security Aid 10-3177 0 35,379 38,369
Categorical Transportation Aid 10-3121 0 2,268 8,216
SUBTOTAL  860,386 1,074,731 1,200,696
Adjustment for Prior Year Encumbrances  0 7,000 0
Actual Revenues (Over)/Under Expenditures  15,591 0 0
TOTAL OPERATING BUDGET  3,537,334 3,834,796 4,006,281
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,550 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 26 0 0
Instructional Supplement Aid - Pr Yr Carryover 20-3214 535 0 0
Instructional Supplement Aid 20-3214 7,755 0 0
Other Restricted Entitlements 20-32XX 169,855 150,000 150,000
TOTAL REVENUES FROM STATE SOURCES  178,171 150,000 150,000
Revenues from Federal Sources:
Title I 20-4411-4416 18,250 35,000 35,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 116,475 68,000 68,000
Other 20-4XXX 15,199 10,000 10,000
TOTAL REVENUES FROM FEDERAL SOURCES  149,924 113,000 113,000
TOTAL GRANTS AND ENTITLEMENTS  329,645 263,000 263,000
TOTAL REVENUES/SOURCES  3,866,979 4,097,796 4,269,281

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,513,0711,578,2121,602,361
Special Education 11-2XX-100-XXX390,702399,806426,484
Basic Skills/Remedial 11-230-100-XXX54,46562,27750,875
Bilingual Education 11-240-100-XXX19,37924,86646,332
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,44228,87032,320
School Sponsored Athletics 11-402-100-XXX5,9208,4119,326
Summer School 11-422-XXX-XXX0012,000
Community Services Programs/Operations 11-800-330-XXX86250250
Support Services:
Tuition 11-000-100-XXX4,50810,00015,000
Attendance and Social Work Services 11-000-211-XXX0100100
Health Services 11-000-213-XXX53,83757,43265,152
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21791,163110,532146,082
Guidance 11-000-218-XXX42,00348,82255,701
Child Study Teams 11-000-219-XXX110,57093,779102,331
Educational Media Services - School Library 11-000-222-XXX1,5142,5002,500
Instructional Staff Training Services 11-000-223-XXX2,4831,2501,250
General Administration 11-000-230-XXX151,165173,812187,146
School Administration 11-000-240-XXX83,57982,08392,335
Central Svcs & Admin Info Technology 11-000-25X-XXX79,80179,38182,726
Operation and Maintenance of Plant Services 11-000-26X-XXX321,780343,869352,726
Student Transportation Services 11-000-270-XXX28,74532,20037,100
Personal Services - Employee Benefits 11-XXX-XXX-2XX557,121641,969592,484
Food Services 11-000-310-XXX0500100
Total Support Services Expenditures 1,528,2691,678,2291,732,733
TOTAL GENERAL CURRENT EXPENSE 3,537,3343,780,9213,912,681
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604050,0000
Interest Earned on Capital Reserve 10-6040875100
Equipment 12-XXX-XXX-73X005,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX03,0003,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310085,000
TOTAL CAPITAL EXPENDITURES 053,87593,600
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 3,537,3343,834,7964,006,281
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,55000
Distance Learning Network Aid:
Support Services 20-213-200-XXX2600
TOTAL DISTANCE LEARNING NETWORK AID 2600
Instructional Supplement Aid:
Support Services 20-214-200-XXX8,29000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 8,29000
Other State Projects:
Instruction 20-217-100-XXX30,00000
TOTAL TARA USED TO SUPPORT PROGRAMS 30,00000
Nonpublic Textbooks 20-XXX-XXX-XXX13,13420,00020,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX45,00840,00040,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX53,26660,00060,000
Nonpublic Nursing Services 20-XXX-XXX-XXX18,14215,00015,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,40010,00010,000
Other Special Projects 20-XXX-XXX-XXX9055,0005,000
Total State Projects 178,171150,000150,000
Federal Projects:
Title I 20-XXX-XXX-XXX18,25035,00035,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX116,47568,00068,000
Other Special Projects 20-XXX-XXX-XXX15,19910,00010,000
Total Federal Projects 149,924113,000113,000
TOTAL GRANTS AND ENTITLEMENTS 329,645263,000263,000
Total Expenditures 3,866,9794,097,7964,269,281

 

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 Budget219,190231,121143,91683,916
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve32,76339,46690,3415,441
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve41,225000
      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 Cost12,19612,53712,39812,42111,593
Total Classroom Instruction8,1278,4638,3088,3317,627
Classroom-Salaries and Benefits7,8078,2248,0818,0817,375
Classroom-General Supplies and Textbooks309203216239242
Classroom-Purchased Services and Other1136101010
Total Support Services1,3141,3221,2781,2781,325
Support Services-Salaries and Benefits9221,0591,0141,0141,054
Total Administrative Costs1,3921,2911,5321,5321,444
Administration-Salaries and Benefits1,1251,1021,2661,2661,196
Total Operations and Maintenance of Plant1,2681,3461,1521,1521,069
Operations & Maintenance of Plant-Salary & Ben.594664461461433
Total Food Services Costs00220
Total Extracurricular Costs94114126126127
Total Equipment Costs9300017
Employee Benefits as a % of Salaries20.721.724.324.321.2

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 Netcong Public School has implemented many shared services agreements
  • with its constituent Regional school districts including Stanhope, Byram
  • and Lenape Valley Regional High School in the past through various
  • Interlocal Agreements and Contracts, as well as with various school
  • districts and Business constituents as follows:
  • Shared Services Agreement - Interim Superintendent - Stanhope BOE
  • Interlocal Agreement - PreSchool (K-4) Teacher - Stanhope BOE
  • Interlocal Agreement - Social Worker - Stanhope/Lenape Valley HS
  • Shared Services - Psychologist - Stanhope
  • Consortium Contract - Transportation - Sussex County Cooperative
  • Consortium Contract - Gen Supplies - Educational Data - various districts
  • Consortium Contract - Energy - ACES/NJASBO
  • Consortium Contract - Telephone/Communication - ACT/NJASBO
  • Shared Services Agreement - Health and Environmental Safety - MCESC
  • Consortium Contract - Insurance (Property, Casualty, Wrkr Comp) - NJSBAIG
  • The Netcong Board of Education has effectively and consistently
  • implemented shared services agreements for various services and general
  • supplies over the years.
  • The Netcong Board of Education is currently entertaining and discussing a
  • potential Shared Services Agreement with the Stanhope Board of Education
  • pertaining to the Business Administrator/Board Secretary and Supervisor
  • of Buildings and Grounds/Maintenance personnel. It is anticipated that
  • these shared services agreement(s) will be effective July 1, 2009 for the
  • ensuing School Year.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,635,485 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)341,457,883 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7718 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,635,485 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)341,457,883 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7718 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,635,485 (G)
Estimated Equalized Valuation (as of 10/01/2008)341,086,134 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7727 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,635,485 (J)
Estimated Equalized Valuation (as of 10/01/2008)341,086,134 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7727 (L)