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User Friendly Budgets
2009

MORRIS - PARSIPPANY-TROY HILLS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,1046,1036,151
Pupils on Roll Regular Shared-Time950
spacing
Pupils on Roll - Special Full-Time1,1121,0681,073
Pupils on Roll - Special Shared-Time130
Private School Placements10110098
spacing
Pupils Sent to Other Districts-Reg Prog115
Pupils Sent to Other Dists-Spec Ed Prog332853
Pupils in State Facilities133

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,449,021 3,745,593
Transfers from Other Funds 10-5200 2,106 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 104,320,412 107,986,991 111,498,049
Tuition 10-1300 124,128 0 217,000
Interest Earned on Capital Reserve Funds 10-1XXX 9,363 8,400 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,680,110 2,314,818 2,272,487
SUBTOTAL  107,134,013 110,310,209 113,997,536
Revenues from State Sources:
Transportation Aid 10-3120 1,055,320 0 0
Special Education Aid 10-3130 3,973,184 0 0
Bilingual Education 10-3140 570,252 0 0
Extraordinary Aid 10-3131 384,434 490,666 490,666
Consolidated Aid 10-3195 768,259 0 0
Additional Formula Aid 10-3196 387,751 0 0
Categorical Special Education Aid 10-3132 0 4,226,599 4,314,950
Equalization Aid 10-3176 0 1,237,271 781,533
Categorical Security Aid 10-3177 0 613,596 617,164
Categorical Transportation Aid 10-3121 0 1,263,944 1,627,763
SUBTOTAL  7,139,200 7,832,076 7,832,076
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 40,082
SUBTOTAL  0 0 40,082
Adjustment for Prior Year Encumbrances  0 2,506,222 0
Actual Revenues (Over)/Under Expenditures  -2,461,553 0 0
TOTAL OPERATING BUDGET  111,813,766 123,097,528 125,615,287
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 34,029 32,744 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 232,847 284,666 241,262
TOTAL REVENUES FROM STATE SOURCES  232,847 284,666 241,262
Revenues from Federal Sources:
Title I 20-4411-4416 334,947 290,623 234,850
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,590,998 1,631,571 1,628,000
Other 20-4XXX 270,643 422,246 113,338
TOTAL REVENUES FROM FEDERAL SOURCES  2,196,588 2,344,440 1,976,188
TOTAL GRANTS AND ENTITLEMENTS  2,463,464 2,661,850 2,217,450
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 583,492 0
Transfers from Other Funds 40-5200 1,940,093 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 744,260 766,297 2,583,484
Miscellaneous 40-1XXX 0 1,350,000 0
TOTAL REVENUES FROM LOCAL SOURCES  744,260 2,116,297 2,583,484
Revenues from State Sources:
Debt Service Aid Type II 40-3160 724,885 561,864 643,151
TOTAL LOCAL REPAYMENT OF DEBT  3,409,238 3,261,653 3,226,635
Actual Revenues (Over)/Under Expenditures  -340,093 0 0
TOTAL REPAYMENT OF DEBT  3,069,145 3,261,653 3,226,635
TOTAL REVENUES/SOURCES  117,346,375 129,021,031 131,059,372

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX36,319,47238,922,33439,437,459
Special Education 11-2XX-100-XXX7,654,3088,363,2478,810,649
Basic Skills/Remedial 11-230-100-XXX1,689,0721,907,4382,002,584
Bilingual Education 11-240-100-XXX1,091,9331,276,1201,266,758
Vocational Programs - Local 11-3XX-100-XXX238,624263,827273,853
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX432,860537,458558,814
School Sponsored Athletics 11-402-100-XXX1,440,4051,660,2501,740,665
Support Services:
Tuition 11-000-100-XXX6,469,9007,780,5278,113,531
Health Services 11-000-213-XXX1,365,2971,466,0541,510,312
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,918,2433,329,2883,351,270
Guidance 11-000-218-XXX3,063,8323,243,6653,229,882
Child Study Teams 11-000-219-XXX2,342,1572,573,0682,686,761
Improvement of Instructional Services 11-000-221-XXX1,287,6631,382,6981,395,805
Educational Media Services - School Library 11-000-222-XXX2,517,9562,930,2582,933,668
Instructional Staff Training Services 11-000-223-XXX262,998335,485324,428
General Administration 11-000-230-XXX850,3931,337,2151,079,559
School Administration 11-000-240-XXX4,498,8744,557,7894,586,444
Central Svcs & Admin Info Technology 11-000-25X-XXX2,373,5712,604,3482,605,910
Operation and Maintenance of Plant Services 11-000-26X-XXX9,831,09110,754,59210,530,914
Student Transportation Services 11-000-270-XXX6,070,5206,096,2206,339,276
Deposit to Current Expense Emergency Reserve 10-60700322,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,587,85916,675,98218,280,179
Food Services 11-000-310-XXX38,15526,1150
Total Support Services Expenditures 58,478,50965,093,30466,967,939
TOTAL GENERAL CURRENT EXPENSE 107,345,183118,023,978121,380,721
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400200,000
Interest Earned on Capital Reserve 10-60408,40010,000
Equipment 12-XXX-XXX-73X244,25764,44081,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,531,7533,186,4572,068,950
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931132,70000
TOTAL CAPITAL EXPENDITURES 2,908,7103,259,2972,360,650
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX931,4571,113,3001,154,201
Support Services 13-602-200-XXX526,679605,119587,915
Total Adult Education - Local 1,458,1361,718,4191,742,116
TOTAL SPECIAL SCHOOLS 1,458,1361,718,4191,742,116
Transfer of Funds to Charter Schools 10-000-100-56X101,73795,834131,800
OPERATING BUDGET GRAND TOTAL 111,813,766123,097,528125,615,287
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX34,02932,7440
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX28,27529,68229,682
Nonpublic Auxiliary Services 20-XXX-XXX-XXX53,94282,57682,576
Nonpublic Handicapped Services 20-XXX-XXX-XXX93,202111,58288,938
Nonpublic Nursing Services 20-XXX-XXX-XXX37,82840,06640,066
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,60020,7600
Total State Projects 232,847284,666241,262
Federal Projects:
Title I 20-XXX-XXX-XXX334,947290,623234,850
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,590,9981,631,5711,628,000
Other Special Projects 20-XXX-XXX-XXX270,643422,246113,338
Total Federal Projects 2,196,5882,344,4401,976,188
TOTAL GRANTS AND ENTITLEMENTS 2,463,4642,661,8502,217,450
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,069,1453,261,6533,226,635
TOTAL REPAYMENT OF DEBT 3,069,1453,261,6533,226,635
Total Expenditures 117,346,375129,021,031131,059,372

 

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 Budget4,285,3783,714,8812,411,8262,411,826
  Repayment of Debt682,2781,022,37100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve498,7601,775,4231,992,7062,202,706
      Adult Education Programs766,861437,795437,7950
      Maintenance Reserve0000
      Legal Reserve1,355,1264,662,6473,307,7980
      Tuition Reserve0000
      Current Expense Emergency Reserve000322,000
  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 Cost12,56312,63013,93214,50914,750
Total Classroom Instruction7,5277,5048,2698,5558,782
Classroom-Salaries and Benefits7,3377,2748,0078,2468,479
Classroom-General Supplies and Textbooks173218247291287
Classroom-Purchased Services and Other1713161816
Total Support Services2,0922,1552,4272,5312,577
Support Services-Salaries and Benefits1,8391,8812,1742,2452,318
Total Administrative Costs1,2351,1911,2651,3671,334
Administration-Salaries and Benefits1,0601,0181,0661,1121,124
Total Operations and Maintenance of Plant1,3651,4541,5861,6611,640
Operations & Maintenance of Plant-Salary & Ben.791841871896956
Total Food Services Costs25340
Total Extracurricular Costs302289347357376
Total Equipment Costs9335911
Employee Benefits as a % of Salaries22.920.521.921.823.3

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 of Parsippany Troy Hills participates in the following
  • shared services/consortiums and energy programs:
  • 1. ACES - sate wide bulk rates for energy costs.
  • 2. ACT - state wide bulk rates for telecommunications
  • 3. Morris County Ed. Services Commission - Spec. Ed Services & Trans.
  • 4. Essex County Ed. Services Commission - Spec. Ed. Services
  • 5. Morris/Union Jointure Commission - Special Education Programs
  • 6. Member of the Morris County Purchasing Cooperative for bulk purchas.
  • 7. Member of the Education Data bulk purchasing consotrium -state wide
  • 8. Partnership with the North American Power Partners - electric conserv
  • program.
  • 9. Partnership with the Morris County Improvement Authority for the
  • installation of solar panels on four district schools with no cost
  • to taxpayers.
  • 10. Participate in the NJ Smart Start energy rebate program.
  • 11. Partnership with the Township of Parsippany Troy Hills:
  • a. Property lease/swap for $1.00 per year - Volunteers Park leased
  • to the Township by the BOE and the former library leased to the
  • BOE by the Township for $1,00 per year for a 25 year period.
  • b. Joint purchase of athletic field maintenance at 2 middle schools
  • and two high schools.
  • c. Cost of operation of Video-On-The-Go television station jointly
  • supported by the Township and BOE.
  • d. Twsp. diesel fuel pumps supply district diesel vehicles paid for
  • by BOE.
  • e. School District ball fields shared with community for no fee.
  • f. Participate in joint grant opportunities, i.e. Safe Routes to
  • School grant.
  • g. Cost of one building code official shared by Twsp & BOE for
  • referendum project reviews.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy111,498,049 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)7,546,086,291 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.4776 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy114,081,533 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)7,546,086,291 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.5118 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy111,498,049 (G)
Estimated Equalized Valuation (as of 10/01/2008)9,885,481,769 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1279 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy114,081,533 (J)
Estimated Equalized Valuation (as of 10/01/2008)9,885,481,769 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.1540 (L)