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User Friendly Budgets
2009

MORRIS - ROCKAWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,3222,2642,278
spacing
Pupils on Roll - Special Full-Time425446460
Private School Placements1099
spacing
Pupils Sent to Other Dists-Spec Ed Prog7911
Pupils Received343

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,808,792 2,126,625
Withdrawal from Cap Res-for Local Share 10-307 0 503,500 905,000
Revenues from Local Sources:
Local Tax Levy 10-1210 38,968,817 38,308,060 38,637,775
Tuition 10-1300 163,952 120,000 120,000
Transportation Fees from Other LEAs 10-1420-1440 22,277 15,000 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 28,235 25,000 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 367,588 452,147 150,000
SUBTOTAL  39,550,869 38,920,207 38,947,775
Revenues from State Sources:
Transportation Aid 10-3120 434,397 0 0
Special Education Aid 10-3130 2,424,789 0 0
Bilingual Education 10-3140 28,122 0 0
Stabilization Aid 10-3171 216,855 0 0
Extraordinary Aid 10-3131 126,497 324,567 324,572
Consolidated Aid 10-3195 172,315 0 0
Additional Formula Aid 10-3196 199,537 0 0
Other State Aids 10-3XXX 15,364 0 0
Categorical Special Education Aid 10-3132 0 1,497,665 1,520,810
Equalization Aid 10-3176 0 1,553,980 1,298,371
Categorical Security Aid 10-3177 0 214,151 223,127
Categorical Transportation Aid 10-3121 0 431,905 655,393
SUBTOTAL  3,617,876 4,022,268 4,022,273
Revenues from Federal Sources:
IMPACT Aid 10-4100 297,271 250,000 250,000
SUBTOTAL  297,271 250,000 250,000
Adjustment for Prior Year Encumbrances  0 993,451 0
Actual Revenues (Over)/Under Expenditures  -921,951 0 0
TOTAL OPERATING BUDGET  42,544,065 46,498,218 46,251,673
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,326 6,810 1,028
TOTAL REVENUES FROM STATE SOURCES  1,326 6,810 1,028
Revenues from Federal Sources:
Title I 20-4411-4416 89,372 71,023 38,654
I.D.E.A. Part B (Handicapped) 20-4420-4429 614,153 550,000 581,263
Other 20-4XXX 102,914 81,804 66,778
TOTAL REVENUES FROM FEDERAL SOURCES  806,439 702,827 686,695
TOTAL GRANTS AND ENTITLEMENTS  811,765 709,637 687,723
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 472,978 484,344 471,605
TOTAL REVENUES FROM LOCAL SOURCES  472,978 484,344 471,605
Revenues from State Sources:
Debt Service Aid Type II 40-3160 199,867 196,444 191,276
TOTAL LOCAL REPAYMENT OF DEBT  672,845 680,788 662,882
Actual Revenues (Over)/Under Expenditures  20,455 0 0
TOTAL REPAYMENT OF DEBT  693,300 680,788 662,882
TOTAL REVENUES/SOURCES  44,049,130 47,888,643 47,602,278

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,210,55613,276,70212,644,189
Special Education 11-2XX-100-XXX4,691,5344,919,8175,340,911
Basic Skills/Remedial 11-230-100-XXX323,474317,568339,620
Bilingual Education 11-240-100-XXX289,732301,715310,177
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX138,578112,75037,750
Other Instructional Programs 11-4XX-100-XXX80,010231,176205,866
Community Services Programs/Operations 11-800-330-XXX49,33441,00041,000
Support Services:
Tuition 11-000-100-XXX592,350722,110750,000
Attendance and Social Work Services 11-000-211-XXX1,4042,2102,275
Health Services 11-000-213-XXX593,236646,929564,967
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,652,4291,744,4831,994,514
Guidance 11-000-218-XXX560,943724,613582,967
Child Study Teams 11-000-219-XXX1,306,8111,407,3631,449,169
Improvement of Instructional Services 11-000-221-XXX371,266452,625317,749
Educational Media Services - School Library 11-000-222-XXX459,413500,210366,830
Instructional Staff Training Services 11-000-223-XXX87,702166,543115,292
General Administration 11-000-230-XXX879,325975,7681,001,563
School Administration 11-000-240-XXX1,799,5031,998,3361,983,312
Central Svcs & Admin Info Technology 11-000-25X-XXX1,145,6021,154,0961,131,038
Operation and Maintenance of Plant Services 11-000-26X-XXX4,112,7904,438,6514,452,577
Student Transportation Services 11-000-270-XXX2,653,0382,994,1822,923,646
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,285,4978,200,1488,517,132
Total Support Services Expenditures 23,501,30926,128,26726,153,031
TOTAL GENERAL CURRENT EXPENSE 41,284,52745,328,99545,072,544
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604025,00025,000
Equipment 12-XXX-XXX-73X189,278183,92674,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX907,158817,928959,510
TOTAL CAPITAL EXPENDITURES 1,096,4361,026,8541,058,710
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX114,822106,50071,700
Total Summer School 114,822106,50071,700
TOTAL SPECIAL SCHOOLS 114,822106,50071,700
Transfer of Funds to Charter Schools 10-000-100-56X48,28035,86948,719
OPERATING BUDGET GRAND TOTAL 42,544,06546,498,21846,251,673
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX0628628
Nonpublic Handicapped Services 20-XXX-XXX-XXX1,3264,0150
Nonpublic Nursing Services 20-XXX-XXX-XXX01,7670
Nonpublic Technology Initiative 20-XXX-XXX-XXX0400400
Total State Projects 1,3266,8101,028
Federal Projects:
Title I 20-XXX-XXX-XXX89,37271,02338,654
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX614,153550,000581,263
Other Special Projects 20-XXX-XXX-XXX102,91481,80466,778
Total Federal Projects 806,439702,827686,695
TOTAL GRANTS AND ENTITLEMENTS 811,765709,637687,723
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX693,300680,788662,882
TOTAL REPAYMENT OF DEBT 693,300680,788662,882
Total Expenditures 44,049,13047,888,64347,602,278

 

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 Budget1,604,5991,197,6791,128,964369,213
  Repayment of Debt20,456110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve648,5331,307,403880,0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,026,8102,970,7291,503,096136,222
      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 Cost12,79013,57514,71415,09914,846
Total Classroom Instruction7,6337,9258,6598,8578,779
Classroom-Salaries and Benefits7,1647,6128,3688,3618,558
Classroom-General Supplies and Textbooks384289263466193
Classroom-Purchased Services and Other8524292929
Total Support Services2,1012,2222,3992,4692,377
Support Services-Salaries and Benefits1,9542,0622,1652,1852,175
Total Administrative Costs1,4461,6271,6901,7591,753
Administration-Salaries and Benefits1,1401,2191,2771,3081,332
Total Operations and Maintenance of Plant1,5571,7321,9091,9581,908
Operations & Maintenance of Plant-Salary & Ben.9019371,0771,0811,055
Total Food Services Costs00000
Total Extracurricular Costs4451424214
Total Equipment Costs2269456827
Employee Benefits as a % of Salaries27.326.128.227.728.4

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
  • Shared services with Rockaway Township Municipal Recreation and Road
  • Department for use of field and field maintenance.
  • Shared services with Rockaway Borough and Morris Hills Regional for
  • substitute bus drivers and loaner vehicles.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,637,775 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,895,544,905 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3344 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,109,380 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,895,544,905 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.3507 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy38,637,775 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,589,890,684 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8418 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy39,109,380 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,589,890,684 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8521 (L)