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User Friendly Budgets
2008

MORRIS - EAST HANOVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time994961975
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Pupils on Roll - Special Full-Time150166189
Private School Placements181914
spacing
Pupils Sent to Contracted Preschool Prog110
Pupils Sent to Other Dists-Spec Ed Prog321

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 155,003 22,946
Transfers from Other Funds 10-5200 138,289 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 14,218,199 15,228,543 15,837,685
Interest Earned on Capital Reserve Funds 10-1XXX 9,477 100 100
Other Restricted Miscellaneous Revenues 10-1XXX 160,685 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 55,000 25,000
SUBTOTAL  14,388,361 15,283,643 15,862,785
Revenues from State Sources:
Special Education Aid 10-3130 953,927 953,927 0
Bilingual Education 10-3140 2,300 2,300 0
Extraordinary Aid 10-3131 136,121 120,000 247,344
Consolidated Aid 10-3195 123,216 123,216 0
Additional Formula Aid 10-3196 32,383 65,738 0
Other State Aids 10-3XXX 9,200 0 0
Categorical Special Education Aid 10-3132 0 0 631,522
Categorical Security Aid 10-3177 0 0 82,846
Adjustment Aid 10-3178 0 0 125,896
Categorical Transportation Aid 10-3121 0 0 211,874
SUBTOTAL  1,257,147 1,265,181 1,299,482
Adjustment for Prior Year Encumbrances  0 62,624 0
Actual Revenues (Over)/Under Expenditures  410,200 0 0
TOTAL OPERATING BUDGET  16,193,997 16,766,451 17,185,213
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 82,240 115,725 115,725
TOTAL REVENUES FROM STATE SOURCES  82,240 115,725 115,725
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 277,321 223,408 223,408
Other 20-4XXX 11,193 21,746 21,746
TOTAL REVENUES FROM FEDERAL SOURCES  288,514 245,154 245,154
TOTAL GRANTS AND ENTITLEMENTS  370,754 360,879 360,879
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 69
Revenues from Local Sources:
Local Tax Levy 40-1210 649,486 652,276 840,054
Miscellaneous 40-1XXX 69 0 0
TOTAL REVENUES FROM LOCAL SOURCES  649,555 652,276 840,054
TOTAL LOCAL REPAYMENT OF DEBT  649,555 652,276 840,123
Actual Revenues (Over)/Under Expenditures  -69 0 0
TOTAL REPAYMENT OF DEBT  649,486 652,276 840,123
TOTAL REVENUES/SOURCES  17,214,237 17,779,606 18,386,215

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,060,8105,128,1465,278,930
Special Education 11-2XX-100-XXX1,783,9251,921,9321,864,747
Basic Skills/Remedial 11-230-100-XXX160,477190,533199,086
Bilingual Education 11-240-100-XXX88,33088,79195,130
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX50,62438,82038,400
School Sponsored Athletics 11-402-100-XXX47,46293,89296,500
Support Services:
Tuition 11-000-100-XXX1,015,1901,122,5201,080,107
Health Services 11-000-213-XXX186,761176,150174,629
Students - Related & Extraordinary 11-000-216,217159,283309,244323,573
Guidance 11-000-218-XXX147,035132,033127,465
Child Study Teams 11-000-219-XXX805,890686,783701,262
Improvement of Instructional Services 11-000-221-XXX138,588150,400156,472
Educational Media Services - School Library 11-000-222-XXX44,544137,450142,421
Instructional Staff Training Services 11-000-223-XXX4,68413,37016,170
General Administration 11-000-230-XXX395,608429,441397,465
School Administration 11-000-240-XXX696,367718,805731,526
Central Svcs & Admin Info Technology 11-000-25X-XXX452,691392,420424,047
Operation and Maintenance of Plant Services 11-000-26X-XXX1,310,6481,246,3691,306,501
Student Transportation Services 11-000-270-XXX921,820931,615895,320
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,550,1112,682,0962,961,280
Total Support Services Expenditures 8,829,2209,128,6969,438,238
TOTAL GENERAL CURRENT EXPENSE 16,020,84816,590,81017,011,031
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X28,33013,1459,445
Facilities Acquisition and Construction Services 12-000-4XX-XXX60,95264,41082,374
TOTAL CAPITAL EXPENDITURES 89,28277,65591,919
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX83,86797,98682,263
Total Summer School 83,86797,98682,263
TOTAL SPECIAL SCHOOLS 83,86797,98682,263
OPERATING BUDGET GRAND TOTAL 16,193,99716,766,45117,185,213
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,20813,22813,228
Nonpublic Auxiliary Services 20-XXX-XXX-XXX29,99332,16132,161
Nonpublic Handicapped Services 20-XXX-XXX-XXX12,73440,26340,263
Nonpublic Nursing Services 20-XXX-XXX-XXX16,82515,65215,652
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,4808,4328,432
Other Special Projects 20-XXX-XXX-XXX05,9895,989
Total State Projects 82,240115,725115,725
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX277,321223,408223,408
Other Special Projects 20-XXX-XXX-XXX11,19321,74621,746
Total Federal Projects 288,514245,154245,154
TOTAL GRANTS AND ENTITLEMENTS 370,754360,879360,879
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX649,486652,276840,123
TOTAL REPAYMENT OF DEBT 649,486652,276840,123
Total Expenditures 17,214,23717,779,60618,386,215

 

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 Budget538,300447,309323,880323,880
  Repayment of Debt069690
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve251,656261,133261,233261,333
      Adult Education Programs0000
      Maintenance Reserve100,000000
      Legal Reserve316,83754,52022,9460
      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 Cost11,92512,36412,52612,89212,915
Total Classroom Instruction7,5707,7647,9838,0848,076
Classroom-Salaries and Benefits7,2157,5487,6217,7177,710
Classroom-General Supplies and Textbooks288146224235231
Classroom-Purchased Services and Other6670137132135
Total Support Services1,4021,5111,5241,6871,696
Support Services-Salaries and Benefits1,0091,0071,0951,2841,304
Total Administrative Costs1,5331,6241,5731,6441,643
Administration-Salaries and Benefits1,1971,3631,3471,3811,425
Total Operations and Maintenance of Plant1,2741,3041,2601,2641,294
Operations & Maintenance of Plant-Salary & Ben.801750763772783
Total Food Services Costs00000
Total Extracurricular Costs89105120143144
Total Equipment Costs22258128
Employee Benefits as a % of Salaries2525.52725.828

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
  • The following services are shared:
  • (1) Transportation Jointures with:
  • (A) Hanover Park Regional HS
  • (B) Sussex County Regional CoOp
  • (C) Morris County Eduactional Services
  • (2) The Township of East Hanover for Snow Plowing and Maint of Fields
  • (3) Morris County Educational Services for Purchasing of Supplis thru Ed.
  • Data.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,837,685 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,446,386,012 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.6474 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,677,739 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,446,386,012 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.6817 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,837,685 (G)
Estimated Equalized Valuation (as of 10/01/2007)3,630,082,392 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4363 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,677,739 (J)
Estimated Equalized Valuation (as of 10/01/2007)3,630,082,392 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4594 (L)