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User Friendly Budgets
2008

MORRIS - MORRIS COUNTY VOCATIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time374458556
Pupils on Roll Regular Shared-Time222133161
Pupils on Roll Reg Accr. Adult High Sch282925
spacing
Pupils on Roll - Special Full-Time383924
Pupils on Roll - Special Shared-Time15714373
Post-Secondary - Full Time06058

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 795,856 1,139,392
Withdrawal from Cap Res-for Local Share 10-307 0 0 246,200
Transfers from Other Funds 10-5200 363,471 0 0
Revenues from Local Sources:
County Tax Levy 10-1210 6,086,061 6,351,286 6,351,286
Tuition from LEAs 10-1310 4,670,005 5,507,165 5,936,635
Other Tuition 10-1320-1340 271,742 254,400 333,700
Interest Earned on Capital Reserve Funds 10-1XXX 37,362 27,000 27,000
Unrestricted Miscellaneous Revenues 10-1XXX 713,530 575,000 716,853
SUBTOTAL  11,778,700 12,714,851 13,365,474
Revenues from State Sources:
Special Education Aid 10-3130 484,349 484,349 0
Stabilization Aid 10-3171 134,657 134,657 0
County Vocational Education Program Aid 10-3180 645,963 645,963 0
Aid for Adult and Post-Graduate Programs 10-3191 0 31,080 0
Post-Secondary Vocational Program Aid 10-3192 11,245 11,245 0
Consolidated Aid 10-3195 61,159 61,159 0
Additional Formula Aid 10-3196 40,121 84,422 0
Other State Aids 10-3XXX 101,044 99,210 32,364
Categorical Special Education Aid 10-3132 0 0 384,700
Equalization Aid 10-3176 0 0 372,137
Categorical Security Aid 10-3177 0 0 66,066
Adjustment Aid 10-3178 0 0 760,224
SUBTOTAL  1,478,538 1,552,085 1,615,491
Adjustment for Prior Year Encumbrances  0 149,585 0
Actual Revenues (Over)/Under Expenditures  -446,397 0 0
TOTAL OPERATING BUDGET  13,174,312 15,212,377 16,366,557
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 49,761 20,089 20,000
TOTAL REVENUES FROM STATE SOURCES  49,761 20,089 20,000
Revenues from Federal Sources:
Title I 20-4411-4416 35,786 45,753 45,753
I.D.E.A. Part B (Handicapped) 20-4420-4429 105,021 117,130 117,130
Vocational Education 20-4430 545,220 249,270 425,000
Adult Basic Education 20-4440 553,067 514,945 510,000
Other 20-4XXX 40,907 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,280,001 927,098 1,097,883
TOTAL GRANTS AND ENTITLEMENTS  1,329,762 947,187 1,117,883
TOTAL REVENUES/SOURCES  14,504,074 16,159,564 17,484,440

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,552,3963,513,3843,956,527
Special Education 11-2XX-100-XXX62,895169,073180,984
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX115,623135,650155,552
School Sponsored Athletics 11-402-100-XXX179,417220,934212,600
Support Services:
Attendance and Social Work Services 11-000-211-XXX46,76848,87248,054
Health Services 11-000-213-XXX96,87293,436102,384
Guidance 11-000-218-XXX369,752478,378494,390
Child Study Teams 11-000-219-XXX235,944158,933167,988
Educational Media Services - School Library 11-000-222-XXX116,305123,400125,065
Instructional Staff Training Services 11-000-223-XXX24900
General Administration 11-000-230-XXX446,223369,428400,060
School Administration 11-000-240-XXX1,224,8401,327,1901,321,565
Central Svcs & Admin Info Technology 11-000-25X-XXX479,850470,790492,501
Operation and Maintenance of Plant Services 11-000-26X-XXX1,162,2511,222,4341,277,942
Student Transportation Services 11-000-270-XXX00127,015
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,346,2631,787,9101,688,204
Food Services 11-000-310-XXX4,64915,0007,000
Total Support Services Expenditures 5,529,9666,095,7716,252,168
TOTAL GENERAL CURRENT EXPENSE 11,226,13513,067,84513,579,110
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604027,00027,000
Equipment 12-XXX-XXX-73X030,513318,505
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100246,200
TOTAL CAPITAL EXPENDITURES 057,513591,705
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX14,86265,11433,300
Support Services 13-601-200-XXX48,7197,1919,152
Total Accredited Evening/Adult HS/Post-Grad. 63,58172,30542,452
Vocational Evening - Local:
Instruction 13-629-100-XXX237,471297,700309,600
Support Services 13-629-200-XXX1,231,0831,267,1021,384,370
Total Vocational Evening - Local 1,468,5541,564,8021,693,970
TOTAL SPECIAL SCHOOLS 1,948,1772,087,0192,195,742
OPERATING BUDGET GRAND TOTAL 13,174,31215,212,37716,366,557
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX49,76120,08920,000
Total State Projects 49,76120,08920,000
Federal Projects:
Title I 20-XXX-XXX-XXX35,78645,75345,753
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX105,021117,130117,130
Vocational Education 20-XXX-XXX-XXX545,220249,270425,000
Adult Basic Education 20-XXX-XXX-XXX553,067514,945510,000
Other Special Projects 20-XXX-XXX-XXX40,90700
Total Federal Projects 1,280,001927,0981,097,883
TOTAL GRANTS AND ENTITLEMENTS 1,329,762947,1871,117,883
REPAYMENT OF DEBT
Total Expenditures 14,504,07416,159,56417,484,440

 

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 Budget1,085,079817,642790,459790,459
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve868,8881,106,2501,133,250914,050
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,517,5871,908,0651,139,3920
      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 Cost20,68828,23818,52819,45018,383
Total Classroom Instruction11,58115,90711,07711,71811,116
Classroom-Salaries and Benefits7,70611,1947,8928,4127,907
Classroom-General Supplies and Textbooks935942777806783
Classroom-Purchased Services and Other2,9403,7712,4082,5002,426
Total Support Services1,9612,5071,5161,5731,500
Support Services-Salaries and Benefits1,8272,3961,4411,4951,409
Total Administrative Costs4,5316,2733,7133,8533,587
Administration-Salaries and Benefits3,6155,1973,1703,2893,027
Total Operations and Maintenance of Plant2,4203,2501,9812,0562,007
Operations & Maintenance of Plant-Salary & Ben.1,0371,7961,0941,1361,113
Total Food Services Costs311121229
Total Extracurricular Costs487722501520495
Total Equipment Costs19604244422
Employee Benefits as a % of Salaries2020.824.123.722

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.