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User Friendly Budgets
2009

MORRIS - WHARTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time663584600
spacing
Pupils on Roll - Special Full-Time128149135
Pupils on Roll - Special Shared-Time010
Private School Placements460
spacing
Pupils Sent to Contracted Preschool Prog04850
Pupils Sent to Other Dists-Spec Ed Prog538
Pupils Received1812

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Withdrawal from Cap Res-for Local Share 10-307 0 0 111,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 175,000 0
Transfers from Other Funds 10-5200 -165,164 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,936,302 7,085,534 7,057,979
Tuition 10-1300 39,781 129,651 277,930
Transportation Fees from Other LEAs 10-1420-1440 0 0 6,830
Interest Earned on Capital Reserve Funds 10-1XXX 586 1,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 26,475 28,349 7,000
SUBTOTAL  7,003,144 7,244,534 7,349,739
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,196,806 0 0
Transportation Aid 10-3120 37,337 0 0
Special Education Aid 10-3130 701,139 0 0
Bilingual Education 10-3140 63,090 0 0
Extraordinary Aid 10-3131 11,430 16,978 10,000
Consolidated Aid 10-3195 88,558 0 0
Additional Formula Aid 10-3196 144,997 0 0
Other State Aids 10-3XXX 72,200 0 0
Categorical Special Education Aid 10-3132 0 403,141 423,113
Equalization Aid 10-3176 0 2,725,613 2,863,993
Categorical Security Aid 10-3177 0 137,485 131,883
Categorical Transportation Aid 10-3121 0 48,602 61,594
SUBTOTAL  2,315,557 3,331,819 3,490,583
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 19,170
Actual Revenues (Over)/Under Expenditures  -47,409 0 0
TOTAL OPERATING BUDGET  9,106,128 10,751,353 10,970,492
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 5,000 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 385,386 224,808 0
Demonstrably Effective Program Aid 20-3212 92,760 0 0
Preschool Education Aid 20-3218 0 0 230,118
Other Restricted Entitlements 20-32XX 503,168 46,138 0
TOTAL REVENUES FROM STATE SOURCES  981,314 270,946 230,118
Revenues from Federal Sources:
Title I 20-4411-4416 145,024 165,707 165,707
I.D.E.A. Part B (Handicapped) 20-4420-4429 200,152 203,855 203,855
Other 20-4XXX 161,357 351,373 279,977
TOTAL REVENUES FROM FEDERAL SOURCES  506,533 720,935 649,539
TOTAL GRANTS AND ENTITLEMENTS  1,487,847 996,881 879,657
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 377,785 368,316 364,883
TOTAL REVENUES FROM LOCAL SOURCES  377,785 368,316 364,883
Revenues from State Sources:
Debt Service Aid Type II 40-3160 134,187 166,295 164,822
TOTAL LOCAL REPAYMENT OF DEBT  511,972 534,612 529,705
Actual Revenues (Over)/Under Expenditures  28,202 0 0
TOTAL REPAYMENT OF DEBT  540,174 534,612 529,705
TOTAL REVENUES/SOURCES  11,134,149 12,282,846 12,379,854

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,901,1403,326,9313,539,667
Special Education 11-2XX-100-XXX1,068,5521,355,5851,345,412
Basic Skills/Remedial 11-230-100-XXX9,68900
Bilingual Education 11-240-100-XXX218,973243,109199,285
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,14735,20936,782
School Sponsored Athletics 11-402-100-XXX24,82533,82435,024
Other Instructional Programs 11-4XX-100-XXX24,12329,98512,958
Before/After School Programs 11-421-XXX-XXX0018,108
Support Services:
Tuition 11-000-100-XXX312,627370,491311,414
Attendance and Social Work Services 11-000-211-XXX12,90713,84516,778
Health Services 11-000-213-XXX98,680100,713106,451
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217352,228345,980375,761
Guidance 11-000-218-XXX125,284138,97780,553
Child Study Teams 11-000-219-XXX321,739348,522358,228
Improvement of Instructional Services 11-000-221-XXX119,317163,805163,770
Educational Media Services - School Library 11-000-222-XXX112,22995,96096,123
Instructional Staff Training Services 11-000-223-XXX1,7125,5505,550
General Administration 11-000-230-XXX340,518356,692330,591
School Administration 11-000-240-XXX290,855276,158297,133
Central Svcs & Admin Info Technology 11-000-25X-XXX226,712232,918256,418
Operation and Maintenance of Plant Services 11-000-26X-XXX944,444949,2311,014,549
Student Transportation Services 11-000-270-XXX211,920271,804281,216
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,360,5071,453,5641,544,662
Food Services 11-000-310-XXX02,0000
Total Support Services Expenditures 4,831,6795,126,2105,239,197
TOTAL GENERAL CURRENT EXPENSE 9,106,12810,150,85310,426,433
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604095,5400
Interest Earned on Capital Reserve 10-60401,0000
Equipment 12-XXX-XXX-73X015,0002,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX0313,960420,960
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310175,000111,000
TOTAL CAPITAL EXPENDITURES 0600,500534,160
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X009,899
OPERATING BUDGET GRAND TOTAL 9,106,12810,751,35310,970,492
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX05,0000
Early Childhood Program Aid:
Instruction 20-218-100-XXX148,9051,6000
Support Services 20-218-200-XXX236,481223,208230,118
TOTAL PRESCHOOL EDUCATION AID 385,386224,808230,118
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX74,57400
Support Services 20-212-200-XXX18,18600
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 92,76000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,14100
Nonpublic Auxiliary Services 20-XXX-XXX-XXX19,92421,0670
Nonpublic Handicapped Services 20-XXX-XXX-XXX13,73525,0710
Nonpublic Nursing Services 20-XXX-XXX-XXX8,87800
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,60000
Other Special Projects 20-XXX-XXX-XXX449,89000
Total State Projects 981,314270,946230,118
Federal Projects:
Title I 20-XXX-XXX-XXX145,024165,707165,707
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX200,152203,855203,855
Other Special Projects 20-XXX-XXX-XXX161,357351,373279,977
Total Federal Projects 506,533720,935649,539
TOTAL GRANTS AND ENTITLEMENTS 1,487,847996,881879,657
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX540,174534,612529,705
TOTAL REPAYMENT OF DEBT 540,174534,612529,705
Total Expenditures 11,134,14912,282,84612,379,854

 

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 Budget137,239199,719210,000210,000
  Repayment of Debt28,203100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve172,057156,986118,5267,526
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0029,71929,719
      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 Cost11,52011,50112,77013,47514,229
Total Classroom Instruction7,0496,8677,6948,1358,481
Classroom-Salaries and Benefits6,7176,5847,1427,5527,922
Classroom-General Supplies and Textbooks241188284302252
Classroom-Purchased Services and Other9194268281307
Total Support Services1,8121,9981,8721,9702,256
Support Services-Salaries and Benefits1,4331,4801,5701,6681,586
Total Administrative Costs1,3881,2711,3031,3651,361
Administration-Salaries and Benefits1,0589769851,012819
Total Operations and Maintenance of Plant1,1711,2761,3121,3821,484
Operations & Maintenance of Plant-Salary & Ben.390417455484536
Total Food Services Costs00330
Total Extracurricular Costs9980107112118
Total Equipment Costs3013203
Employee Benefits as a % of Salaries23.422.82322.323.6

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 Wharton School District currently shares administrative services with
  • the Mine Hill School District for the following positions:
  • Superintendent; Educational Facilities Manager; and, Director of Special
  • Education and Child Study Team Services. Child Study Team and Substitute-
  • calling services are also shared. The Wharton School District leases two
  • classrooms from the Mine Hill School District for PSD and autistic
  • programs. A mutual assistance agreement between the districts is also in
  • place to provide back-up and emergency support for custodial/maintenance
  • and health services on an as needed basis.
  • A new contract with the Educational Services Commission of Morris County
  • is currently in place for Business Administrator and Board Secretary
  • services.
  • The Borough of Wharton provides the district with maintenance services
  • for district athletic fields, garbage collection and snowplowing.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,057,979 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)844,280,775 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8360 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,422,862 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)844,280,775 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8792 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,057,979 (G)
Estimated Equalized Valuation (as of 10/01/2008)858,425,583 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8222 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,422,862 (J)
Estimated Equalized Valuation (as of 10/01/2008)858,425,583 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8647 (L)