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User Friendly Budgets
2008

MORRIS - BUTLER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time974995996
Pupils on Roll Regular Shared-Time411
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Pupils on Roll - Special Full-Time211224232
Pupils on Roll - Special Shared-Time862
Private School Placements71114
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Pupils Sent to Other Districts-Reg Prog101
Pupils Sent to Other Dists-Spec Ed Prog866
Pupils Received292290273
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 477,519 557,954
Revenues from Local Sources:
Local Tax Levy 10-1210 10,845,708 11,242,269 11,861,884
Tuition 10-1300 4,513,919 4,569,506 3,945,301
Interest Earned on Capital Reserve Funds 10-1XXX 3,875 2,640 36
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 19,410
Unrestricted Miscellaneous Revenues 10-1XXX 316,976 39,278 67,952
SUBTOTAL  15,680,478 15,853,693 15,894,583
Revenues from State Sources:
Transportation Aid 10-3120 106,400 106,400 0
Special Education Aid 10-3130 706,231 706,231 0
Stabilization Aid 10-3171 1,169,374 1,169,374 0
Extraordinary Aid 10-3131 55,492 0 100,506
Consolidated Aid 10-3195 101,381 101,381 0
Additional Formula Aid 10-3196 63,164 128,223 0
Other State Aids 10-3XXX 9,280 0 0
Categorical Special Education Aid 10-3132 0 0 524,282
Equalization Aid 10-3176 0 0 1,677,346
Categorical Security Aid 10-3177 0 0 93,332
Categorical Transportation Aid 10-3121 0 0 139,024
SUBTOTAL  2,211,322 2,211,609 2,534,490
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 18,354 2,000 3,000
SUBTOTAL  18,354 2,000 3,000
Adjustment for Prior Year Encumbrances  0 107,024 0
Actual Revenues (Over)/Under Expenditures  -477,205 0 0
TOTAL OPERATING BUDGET  17,432,949 18,651,845 18,990,027
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 620 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 22,067 22,067 0
Other Restricted Entitlements 20-32XX 84,998 73,332 72,286
TOTAL REVENUES FROM STATE SOURCES  107,065 95,399 72,286
Revenues from Federal Sources:
Title I 20-4411-4416 88,391 64,206 57,900
I.D.E.A. Part B (Handicapped) 20-4420-4429 240,702 250,383 196,121
Other 20-4XXX 39,778 37,182 37,182
TOTAL REVENUES FROM FEDERAL SOURCES  368,871 351,771 291,203
TOTAL GRANTS AND ENTITLEMENTS  476,556 447,170 363,489
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,955 4,507
Transfers from Other Funds 40-5200 4,507 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 250,262 302,498 323,759
TOTAL REVENUES FROM LOCAL SOURCES  250,262 302,498 323,759
TOTAL LOCAL REPAYMENT OF DEBT  254,769 324,453 328,266
Actual Revenues (Over)/Under Expenditures  65,497 0 0
TOTAL REPAYMENT OF DEBT  320,266 324,453 328,266
TOTAL REVENUES/SOURCES  18,229,771 19,423,468 19,681,782

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,045,5405,376,3745,293,449
Special Education 11-2XX-100-XXX1,272,5421,381,2471,378,953
Basic Skills/Remedial 11-230-100-XXX105,096104,729191,982
Bilingual Education 11-240-100-XXX76,99469,38372,576
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX69,270100,63692,495
School Sponsored Athletics 11-402-100-XXX331,234308,971378,536
Support Services:
Tuition 11-000-100-XXX890,9271,034,2791,263,436
Attendance and Social Work Services 11-000-211-XXX33,65237,31321,910
Health Services 11-000-213-XXX193,241216,538221,568
Students - Related & Extraordinary 11-000-216,217640,662661,024692,236
Guidance 11-000-218-XXX405,411437,729433,054
Child Study Teams 11-000-219-XXX462,179510,604537,896
Improvement of Instructional Services 11-000-221-XXX188,637135,272136,819
Educational Media Services - School Library 11-000-222-XXX297,809288,305291,613
Instructional Staff Training Services 11-000-223-XXX88,00172,65147,323
General Administration 11-000-230-XXX454,111585,616440,052
School Administration 11-000-240-XXX713,940860,487842,889
Central Svcs & Admin Info Technology 11-000-25X-XXX340,405428,072419,148
Operation and Maintenance of Plant Services 11-000-26X-XXX1,786,9581,813,1511,800,772
Student Transportation Services 11-000-270-XXX726,250733,266739,480
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,212,7843,425,1213,655,006
Food Services 11-000-310-XXX7,45510,0390
Total Support Services Expenditures 10,442,42211,249,46711,543,202
TOTAL GENERAL CURRENT EXPENSE 17,343,09818,590,80718,951,193
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,64036
Equipment 12-XXX-XXX-73X72,63334,5177,500
TOTAL CAPITAL EXPENDITURES 72,63337,1577,536
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,21823,88131,298
OPERATING BUDGET GRAND TOTAL 17,432,94918,651,84518,990,027
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX62000
Instructional Supplement Aid:
Instruction 20-214-100-XXX22,06722,0670
TOTAL INSTRUCTIONAL SUPPLEMENT AID 22,06722,0670
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,76210,39610,396
Nonpublic Auxiliary Services 20-XXX-XXX-XXX21,35717,93616,900
Nonpublic Handicapped Services 20-XXX-XXX-XXX29,79023,20123,200
Nonpublic Nursing Services 20-XXX-XXX-XXX11,65714,35914,350
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,2807,4407,440
Other Special Projects 20-XXX-XXX-XXX7,15200
Total State Projects 107,06595,39972,286
Federal Projects:
Title I 20-XXX-XXX-XXX88,39164,20657,900
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX240,702250,383196,121
Other Special Projects 20-XXX-XXX-XXX39,77837,18237,182
Total Federal Projects 368,871351,771291,203
TOTAL GRANTS AND ENTITLEMENTS 476,556447,170363,489
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX320,266324,453328,266
TOTAL REPAYMENT OF DEBT 320,266324,453328,266
Total Expenditures 18,229,77119,423,46819,681,782

 

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 Budget555,741677,891413,583370,896
  Repayment of Debt91,95926,4624,5070
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve90,24694,1211,7611,797
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve339,591728,326515,2670
      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 Cost13,00513,30713,74013,74413,807
Total Classroom Instruction6,9647,1007,4257,3567,413
Classroom-Salaries and Benefits6,6576,6717,0546,9887,093
Classroom-General Supplies and Textbooks251370302298261
Classroom-Purchased Services and Other5759707159
Total Support Services2,3302,4542,4192,4092,449
Support Services-Salaries and Benefits2,0702,1112,0492,0032,046
Total Administrative Costs1,5571,5781,6741,8221,753
Administration-Salaries and Benefits1,2531,2771,3841,4511,477
Total Operations and Maintenance of Plant1,7411,7671,7921,7521,734
Operations & Maintenance of Plant-Salary & Ben.1,0991,0811,1401,1231,077
Total Food Services Costs236880
Total Extracurricular Costs388400422396458
Total Equipment Costs58610286
Employee Benefits as a % of Salaries30.931.231.731.133

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
State of NJ-PERS payment281,524 State doubled mandatory amount due them
Total Unusual Appropriations281,524 

 

Shared Services
  • Educational Data Services, Inc. - purchase of school, athletic, and custo
  • dial supplies, as well as maintenance bid services
  • Pittsgrove Township Cooperative - purchase of paper
  • ACES - purchase of natural gas
  • ACT - purchase of long distance telecommunications
  • Borough of Butler - bid for garbage/recycle removal
  • Pooled Insurance Program - liability and workers comp insurance pool
  • Morris County Educational Services Commission - transportation services
  • Passaic County Educational Services Commission- transportation services
  • Lakeland H.S. Regional Transportation group- transportation services

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,861,884 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)739,559,878 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.6039 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,185,643 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)739,559,878 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.6477 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,861,884 (G)
Estimated Equalized Valuation (as of 01/01/2008)1,053,804,329 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1256 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,185,643 (J)
Estimated Equalized Valuation (as of 01/01/2008)1,053,804,329 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1563 (L)