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User Friendly Budgets
2008

MORRIS - BOONTON TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,0731,0481,065
Pupils on Roll Regular Shared-Time14104
spacing
Pupils on Roll - Special Full-Time198196184
Pupils on Roll - Special Shared-Time783
Private School Placements143023
spacing
Pupils Sent to Other Dists-Spec Ed Prog667
Pupils Received322303284
Pupils in State Facilities400

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 125,506 425,992
Transfers from Other Funds 10-5200 93,621 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,755,266 14,051,450 14,504,566
Other Local Governmental Units - Restricted 10-12XX 0 0 45,994
Tuition 10-1300 3,716,535 4,572,610 4,612,395
Interest Earned on Capital Reserve Funds 10-1XXX 1,006 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 132,882 112,500 72,500
Unrestricted Miscellaneous Revenues 10-1XXX 103,959 48,000 42,500
SUBTOTAL  17,709,648 18,785,060 19,278,455
Revenues from State Sources:
Transportation Aid 10-3120 66,620 66,620 0
Special Education Aid 10-3130 646,070 646,070 0
Bilingual Education 10-3140 90,960 90,960 0
Stabilization Aid 10-3171 242,449 242,449 0
Extraordinary Aid 10-3131 70,531 0 98,345
Consolidated Aid 10-3195 108,513 108,513 0
Additional Formula Aid 10-3196 40,222 81,651 0
Other State Aids 10-3XXX 3,517 0 0
Categorical Special Education Aid 10-3132 0 0 546,127
Equalization Aid 10-3176 0 0 807,252
Categorical Security Aid 10-3177 0 0 150,978
Categorical Transportation Aid 10-3121 0 0 82,758
SUBTOTAL  1,268,882 1,236,263 1,685,460
Adjustment for Prior Year Encumbrances  0 1,015,665 0
Actual Revenues (Over)/Under Expenditures  -1,433,416 0 0
TOTAL OPERATING BUDGET  17,638,735 21,162,494 21,389,907
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,566 0 0
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 125,183 139,865 0
Instructional Supplement Aid 20-3214 46,263 46,263 0
Other Restricted Entitlements 20-32XX 69,575 140,080 63,250
TOTAL REVENUES FROM STATE SOURCES  241,021 326,208 63,250
Revenues from Federal Sources:
Title I 20-4411-4416 122,157 103,869 113,217
I.D.E.A. Part B (Handicapped) 20-4420-4429 256,701 274,872 255,000
Other 20-4XXX 37,799 52,756 56,933
TOTAL REVENUES FROM FEDERAL SOURCES  416,657 431,497 425,150
TOTAL GRANTS AND ENTITLEMENTS  664,244 757,705 488,400
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 593,783
TOTAL REVENUES FROM LOCAL SOURCES  0 0 593,783
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 480,312
TOTAL LOCAL REPAYMENT OF DEBT  0 0 1,074,095
TOTAL REPAYMENT OF DEBT  0 0 1,074,095
TOTAL REVENUES/SOURCES  18,302,979 21,920,199 22,952,402

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,235,5416,050,4816,015,593
Special Education 11-2XX-100-XXX1,677,0182,006,8502,278,050
Basic Skills/Remedial 11-230-100-XXX254,020315,909364,220
Bilingual Education 11-240-100-XXX112,126235,736214,137
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX64,758102,97594,596
School Sponsored Athletics 11-402-100-XXX421,218555,908605,956
Support Services:
Tuition 11-000-100-XXX1,131,8041,687,8021,316,647
Attendance and Social Work Services 11-000-211-XXX2,0002,0000
Health Services 11-000-213-XXX225,965270,791266,075
Students - Related & Extraordinary 11-000-216,217297,923371,973446,735
Guidance 11-000-218-XXX538,024705,348715,922
Child Study Teams 11-000-219-XXX498,047706,101768,567
Improvement of Instructional Services 11-000-221-XXX217,736368,558423,959
Educational Media Services - School Library 11-000-222-XXX343,394432,511336,572
Instructional Staff Training Services 11-000-223-XXX8,55115,8513,000
General Administration 11-000-230-XXX536,207627,191494,074
School Administration 11-000-240-XXX979,071898,302920,972
Central Svcs & Admin Info Technology 11-000-25X-XXX382,269429,403447,518
Operation and Maintenance of Plant Services 11-000-26X-XXX1,719,6691,923,4431,905,266
Student Transportation Services 11-000-270-XXX433,857446,504450,962
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,412,6182,825,6333,276,220
Total Support Services Expenditures 9,727,13511,711,41111,772,489
TOTAL GENERAL CURRENT EXPENSE 17,491,81620,979,27021,345,041
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X58,67511,5854,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,74088,0160
TOTAL CAPITAL EXPENDITURES 75,415100,1014,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX32,40227,5000
Support Services 13-422-200-XXX2,59810,5000
Total Summer School 35,00038,0000
TOTAL SPECIAL SCHOOLS 35,00038,0000
Transfer of Funds to Charter Schools 10-000-100-56X36,50445,12340,366
OPERATING BUDGET GRAND TOTAL 17,638,73521,162,49421,389,907
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,56600
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX113,270131,8650
Support Services 20-212-200-XXX11,9138,0000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 125,183139,8650
Instructional Supplement Aid:
Instruction 20-214-100-XXX40,06746,2630
Support Services 20-214-200-XXX6,19600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 46,26346,2630
Other State Projects:
Instruction 20-217-100-XXX058,6950
Support Services 20-217-200-XXX03,5550
TOTAL TARA USED TO SUPPORT PROGRAMS 062,2500
Nonpublic Textbooks 20-XXX-XXX-XXX7,9439,2229,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX16,30521,96413,250
Nonpublic Handicapped Services 20-XXX-XXX-XXX26,42627,30628,000
Nonpublic Nursing Services 20-XXX-XXX-XXX12,32512,73813,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,5766,6000
Total State Projects 241,021326,20863,250
Federal Projects:
Title I 20-XXX-XXX-XXX122,157103,869113,217
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX256,701274,872255,000
Other Special Projects 20-XXX-XXX-XXX37,79952,75656,933
Total Federal Projects 416,657431,497425,150
TOTAL GRANTS AND ENTITLEMENTS 664,244757,705488,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX001,074,095
TOTAL REPAYMENT OF DEBT 001,074,095
Total Expenditures 18,302,97921,920,19922,952,402

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget46,021481,685782,171356,179
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve34,51635,52236,02236,522
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,41412,70414,28315,29815,694
Total Classroom Instruction6,4717,0497,9968,4928,746
Classroom-Salaries and Benefits6,2126,6317,5037,9308,272
Classroom-General Supplies and Textbooks158239275329280
Classroom-Purchased Services and Other101178218234194
Total Support Services1,6531,9582,3122,6272,751
Support Services-Salaries and Benefits1,3661,6291,9752,1792,273
Total Administrative Costs1,5671,7021,7351,8261,770
Administration-Salaries and Benefits1,2601,4001,3961,3771,448
Total Operations and Maintenance of Plant1,4121,6101,7521,8271,866
Operations & Maintenance of Plant-Salary & Ben.7818719781,0261,055
Total Food Services Costs00000
Total Extracurricular Costs314385491529562
Total Equipment Costs6547793
Employee Benefits as a % of Salaries21.821.221.821.224.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 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 2007-08 revised appropriations and the 2008-09 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
  • 1 Agreement with Educational Services Commission of Morris County for our
  • special and regular education transportation
  • 2. Agreement with the Town of Boonton for garbage disposal
  • 3. Agreement with the Town Recreation Department for Boonton students.
  • 4. Participation with Pooled Insurance Group of NJ for the district's
  • workers' compensation insurance
  • 5. Participation with NJ School Boards Insurance Group for the district's
  • property and liability insurance.
  • 6. Agreement with Central Jersey Instructional Media Services for the
  • educational media lending library
  • 7. Agreement with MOrris County ETTC for professional development
  • 8. Agreement with Morris-Union Jointure Commission for the district's
  • special education placements
  • 9. Agreements with Educational Services Commission of Morris County for
  • bid purchasing, 192/193 services, health and safety services, and
  • physical therapy services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,504,566 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)572,176,168 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5350 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,098,349 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)572,176,168 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.6388 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,504,566 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,320,683,084 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0983 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,098,349 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,320,683,084 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1432 (L)