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User Friendly Budgets
2008

MORRIS - MINE HILL TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time332335353
spacing
Pupils on Roll - Special Full-Time252925
Private School Placements1059
spacing
Pupils Sent to Other Districts-Reg Prog158152145
Pupils Sent to Other Dists-Spec Ed Prog414444
Pupils Received121

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 225,906 75,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 76,500 0
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 226,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,728,000 5,728,000 5,545,000
Tuition 10-1300 24,127 5,000 12,754
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 97,013 129,094 152,709
SUBTOTAL  5,849,140 5,862,094 5,711,463
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 357,461 357,461 0
School Choice Aid 10-3116 427,302 427,302 449,022
Transportation Aid 10-3120 105,533 105,533 0
Special Education Aid 10-3130 227,174 227,174 0
Bilingual Education 10-3140 11,644 11,644 0
Stabilization Aid 10-3171 110,975 110,975 0
Extraordinary Aid 10-3131 36,815 0 42,989
Consolidated Aid 10-3195 70,001 70,001 0
Additional Formula Aid 10-3196 40,490 82,249 0
Other State Aids 10-3XXX 44,021 53,468 0
Categorical Special Education Aid 10-3132 0 0 281,433
Equalization Aid 10-3176 0 0 1,200,693
Categorical Security Aid 10-3177 0 0 61,366
Categorical Transportation Aid 10-3121 0 0 135,753
SUBTOTAL  1,431,416 1,445,807 2,171,256
Adjustment for Prior Year Encumbrances  0 2,890 0
Actual Revenues (Over)/Under Expenditures  114,126 0 0
TOTAL OPERATING BUDGET  7,394,682 7,613,197 8,183,719
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 63,250 0
TOTAL REVENUES FROM STATE SOURCES  0 63,250 0
Revenues from Federal Sources:
Title I 20-4411-4416 0 33,533 33,533
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 106,025 106,025
Other 20-4XXX 0 12,030 12,030
TOTAL REVENUES FROM FEDERAL SOURCES  0 151,588 151,588
TOTAL GRANTS AND ENTITLEMENTS  0 214,838 151,588
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 171,716 203,350 203,850
TOTAL REVENUES FROM LOCAL SOURCES  171,716 203,350 203,850
TOTAL LOCAL REPAYMENT OF DEBT  171,716 203,350 203,850
Actual Revenues (Over)/Under Expenditures  30,909 0 0
TOTAL REPAYMENT OF DEBT  202,625 203,350 203,850
TOTAL REVENUES/SOURCES  7,597,307 8,031,385 8,539,157

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,706,7611,746,7751,803,548
Special Education 11-2XX-100-XXX240,312208,377279,380
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,73017,5007,166
School Sponsored Athletics 11-402-100-XXX05000
Other Instructional Programs 11-4XX-100-XXX9,92114,00012,000
Support Services:
Tuition 11-000-100-XXX3,083,5002,601,6882,797,230
Attendance and Social Work Services 11-000-211-XXX3,3771,4241,480
Health Services 11-000-213-XXX55,85752,70754,306
Students - Related & Extraordinary 11-000-216,21772,68372,703202,945
Guidance 11-000-218-XXX0059,000
Child Study Teams 11-000-219-XXX230,224267,679146,961
Improvement of Instructional Services 11-000-221-XXX0010,000
Educational Media Services - School Library 11-000-222-XXX54,76357,69262,312
Instructional Staff Training Services 11-000-223-XXX1,16412,63512,635
General Administration 11-000-230-XXX179,498172,131191,219
School Administration 11-000-240-XXX169,326166,339162,887
Central Svcs & Admin Info Technology 11-000-25X-XXX129,440153,585151,996
Operation and Maintenance of Plant Services 11-000-26X-XXX473,067512,026586,557
Student Transportation Services 11-000-270-XXX515,798522,240539,368
Personal Services - Employee Benefits 11-XXX-XXX-2XX438,837550,241490,975
Food Services 11-000-310-XXX03,0003,000
Total Support Services Expenditures 5,407,5345,146,0905,472,871
TOTAL GENERAL CURRENT EXPENSE 7,372,2587,133,2427,574,965
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040301,50080,000
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X011,6200
Facilities Acquisition and Construction Services 12-000-4XX-XXX4,242139,976272,000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100226,000
TOTAL CAPITAL EXPENDITURES 4,242453,096579,000
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X18,18226,85929,754
OPERATING BUDGET GRAND TOTAL 7,394,6827,613,1978,183,719
GRANTS AND ENTITLEMENTS
Other State Projects:
Instruction 20-217-100-XXX042,6790
Support Services 20-217-200-XXX020,5710
TOTAL TARA USED TO SUPPORT PROGRAMS 063,2500
Total State Projects 063,2500
Federal Projects:
Title I 20-XXX-XXX-XXX033,53333,533
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0106,025106,025
Other Special Projects 20-XXX-XXX-XXX012,03012,030
Total Federal Projects 0151,588151,588
TOTAL GRANTS AND ENTITLEMENTS 0214,838151,588
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX202,625203,350203,850
TOTAL REPAYMENT OF DEBT 202,625203,350203,850
Total Expenditures 7,597,3078,031,3858,539,157

 

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 Budget252,131256,897180,397180,397
  Repayment of Debt30,909000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11321,501176,501
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve293,679300,90675,0000
      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 Cost9,79710,71511,58311,46311,490
Total Classroom Instruction5,9376,4697,0316,6586,532
Classroom-Salaries and Benefits5,6796,2156,5816,1306,177
Classroom-General Supplies and Textbooks204207278377282
Classroom-Purchased Services and Other544712915073
Total Support Services1,1151,2721,5131,4571,579
Support Services-Salaries and Benefits5375771,009669779
Total Administrative Costs1,6101,5201,5581,4881,448
Administration-Salaries and Benefits1,2261,1051,130739682
Total Operations and Maintenance of Plant1,0821,4291,4121,5171,624
Operations & Maintenance of Plant-Salary & Ben.450582495596448
Total Food Services Costs00988
Total Extracurricular Costs5426616022
Total Equipment Costs000320
Employee Benefits as a % of Salaries19.617.219.622.619.1

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
Interest earnings32,426 Interst earnings antic on investments
Classroom lease revenues105,600 Anticipated lease rev for 3 classrooms
Total Unusual Revenues138,026 

 

Shared Services
  • The Mine Hill School District currently shares administrative services
  • with the Wharton School District for both the Superintendent (40%) and
  • the School Business Administrator (50%). In addition both the district
  • Educ. Facilities Manager (50%) and Supervisor of Special Education and
  • Child Study Team (40%) area also shared. The Mine Hill School District
  • leases 2 classrooms to the Wharton School District for PSD and Autistic
  • programs. Substitute calling services is also shared between the two
  • districts, and informal support arrangements are in place to provide
  • back-up support for custodial/maintenance and health services on an as
  • needed basis. The Township of Mine Hill provides the district with
  • maintenance services for district athletic fields and snow plowing
  • services.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,545,000 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)523,443,200 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0593 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,748,850 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)523,443,200 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0983 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,545,000 (G)
Estimated Equalized Valuation (as of 01/01/2008)502,312,887 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1039 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,748,850 (J)
Estimated Equalized Valuation (as of 01/01/2008)502,312,887 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1445 (L)