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User Friendly Budgets
2008

MORRIS - HANOVER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,4091,4261,417
spacing
Pupils on Roll - Special Full-Time146151147
Private School Placements776
spacing
Pupils Sent to Contracted Preschool Prog113
Pupils Sent to Other Dists-Spec Ed Prog110
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,100,000 1,000,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 200,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 503,400 0
Transfers from Other Funds 10-5200 82,519 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 18,146,999 18,972,792 19,731,704
Tuition 10-1300 45,847 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 30,967 20,000 10,000
Unrestricted Miscellaneous Revenues 10-1XXX 314,608 207,760 185,000
SUBTOTAL  18,538,421 19,200,552 19,926,704
Revenues from State Sources:
Transportation Aid 10-3120 194,304 194,304 0
Special Education Aid 10-3130 807,535 807,535 0
Bilingual Education 10-3140 40,826 40,826 0
Extraordinary Aid 10-3131 27,076 0 48,212
Consolidated Aid 10-3195 154,157 154,157 0
Additional Formula Aid 10-3196 35,905 75,418 0
Other State Aids 10-3XXX 90,051 84,367 0
Categorical Special Education Aid 10-3132 0 0 923,735
Categorical Security Aid 10-3177 0 0 121,227
Adjustment Aid 10-3178 0 0 92,111
Categorical Transportation Aid 10-3121 0 0 211,226
SUBTOTAL  1,349,854 1,356,607 1,396,511
Adjustment for Prior Year Encumbrances  0 121,563 0
Actual Revenues (Over)/Under Expenditures  212,827 0 0
TOTAL OPERATING BUDGET  20,183,621 22,282,122 22,523,215
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 42,926 67,850 74,397
TOTAL REVENUES FROM STATE SOURCES  42,926 67,850 74,397
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 277,644 308,675 308,466
Other 20-4XXX 33,930 31,785 28,853
TOTAL REVENUES FROM FEDERAL SOURCES  311,574 340,460 337,319
TOTAL GRANTS AND ENTITLEMENTS  354,500 408,310 411,716
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 9,601 219,742 0
Revenues from Local Sources:
Local Tax Levy 40-1210 788,740 553,036 771,815
TOTAL REVENUES FROM LOCAL SOURCES  788,740 553,036 771,815
TOTAL LOCAL REPAYMENT OF DEBT  798,341 772,778 771,815
Actual Revenues (Over)/Under Expenditures  399 0 0
TOTAL REPAYMENT OF DEBT  798,740 772,778 771,815
TOTAL REVENUES/SOURCES  21,336,861 23,463,210 23,706,746

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,176,4627,751,6678,113,100
Special Education 11-2XX-100-XXX1,482,1551,538,8111,675,994
Basic Skills/Remedial 11-230-100-XXX137,500143,429198,450
Bilingual Education 11-240-100-XXX114,89498,77478,218
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX49,31261,70065,280
School Sponsored Athletics 11-402-100-XXX79,39880,12982,760
Support Services:
Tuition 11-000-100-XXX132,77292,62075,905
Attendance and Social Work Services 11-000-211-XXX6,1886,3966,620
Health Services 11-000-213-XXX335,298351,245375,377
Students - Related & Extraordinary 11-000-216,217730,008867,312866,243
Guidance 11-000-218-XXX264,836280,041296,866
Child Study Teams 11-000-219-XXX590,471624,861641,408
Improvement of Instructional Services 11-000-221-XXX173,989197,894208,602
Educational Media Services - School Library 11-000-222-XXX275,136372,239364,054
Instructional Staff Training Services 11-000-223-XXX15,93167,11644,230
General Administration 11-000-230-XXX484,837536,188531,006
School Administration 11-000-240-XXX872,120913,389865,733
Central Svcs & Admin Info Technology 11-000-25X-XXX525,727569,513513,934
Operation and Maintenance of Plant Services 11-000-26X-XXX2,107,8132,310,2002,334,330
Student Transportation Services 11-000-270-XXX648,097719,332762,106
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,468,6153,761,0823,732,880
Total Support Services Expenditures 10,631,83811,669,42811,619,294
TOTAL GENERAL CURRENT EXPENSE 19,671,55921,343,93821,833,096
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020,00010,000
Equipment 12-XXX-XXX-73X96,12891,810159,160
Facilities Acquisition and Construction Services 12-000-4XX-XXX219,714305,068301,800
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931179,000503,400200,000
TOTAL CAPITAL EXPENDITURES 494,842920,278670,960
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X17,22017,90619,159
OPERATING BUDGET GRAND TOTAL 20,183,62122,282,12222,523,215
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,6885,5895,589
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,72520,90220,902
Nonpublic Handicapped Services 20-XXX-XXX-XXX22,70029,64036,187
Nonpublic Nursing Services 20-XXX-XXX-XXX6,2377,7197,719
Nonpublic Technology Initiative 20-XXX-XXX-XXX3,3494,0004,000
Other Special Projects 20-XXX-XXX-XXX22700
Total State Projects 42,92667,85074,397
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX277,644308,675308,466
Other Special Projects 20-XXX-XXX-XXX33,93031,78528,853
Total Federal Projects 311,574340,460337,319
TOTAL GRANTS AND ENTITLEMENTS 354,500408,310411,716
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX798,740772,778771,815
TOTAL REPAYMENT OF DEBT 798,740772,778771,815
Total Expenditures 21,336,86123,463,21023,706,746

 

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 Budget1,510,0351,454,6671,252,371436,432
  Repayment of Debt11,53511,13600
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve619,778933,264449,864259,864
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve720,747265,826184,0610
      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 Cost11,23111,98712,97612,88313,299
Total Classroom Instruction6,6117,0117,5367,4257,852
Classroom-Salaries and Benefits6,2416,6367,0706,9467,321
Classroom-General Supplies and Textbooks277282344364408
Classroom-Purchased Services and Other9393122116122
Total Support Services1,7151,8532,0852,1102,143
Support Services-Salaries and Benefits1,5601,6331,8091,7881,813
Total Administrative Costs1,3651,4471,5271,5311,455
Administration-Salaries and Benefits1,1591,2241,2831,2621,206
Total Operations and Maintenance of Plant1,3771,5041,6381,6301,656
Operations & Maintenance of Plant-Salary & Ben.699774838824839
Total Food Services Costs00000
Total Extracurricular Costs9799110109114
Total Equipment Costs70625458102
Employee Benefits as a % of Salaries24.125.826.726.325.3

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
  • The district participates in the following types of shared-services
  • arrangements:
  • The federal E-rate program
  • Alliance for Competitive Energy Services
  • Transportation jointures with Madison Board of Education and Hanover Park
  • Regional
  • Cooperative purchasing arrangements with Morris County Regional Co Op &
  • Educational Data Services for both general supplies and skilled trades
  • through the Morris County Educational Services Commission
  • Contracting with Essex County Educational Services Commission for
  • Chapter 192/193 services, public school child study team services and
  • IDEA-B services
  • Contracting with Morris County Educational Services Commission for
  • non public textbook services
  • Interlocal agreement with Hanover Township for field maintenance
  • The district fuels buses at the Township garage when possible
  • The district does not currently participate in the Alliance for
  • Competitive Telecommunications, but has a documented better rate
  • The district arranges with area boards of education for joint inservice
  • programs to promote cost savings
  • The district belongs to a joint insurance fund comprised of other school
  • district in Morris and Essex counties for worker's compensation insurance

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,731,704 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)2,031,454,261 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9713 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,503,519 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)2,031,454,261 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0093 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,731,704 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,107,354,947 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.4804 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy20,503,519 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,107,354,947 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.4992 (L)