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User Friendly Budgets
2008

MORRIS - PARSIPPANY-TROY HILLS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time6,1426,1046,231
Pupils on Roll Regular Shared-Time1490
spacing
Pupils on Roll - Special Full-Time1,0221,1121,147
Pupils on Roll - Special Shared-Time910
Private School Placements10410194
spacing
Pupils Sent to Other Districts-Reg Prog019
Pupils Sent to Other Dists-Spec Ed Prog363351
Pupils in State Facilities511

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,733,498 2,449,021
Transfers from Other Funds 10-5200 263,851 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 100,210,723 104,320,412 107,986,991
Tuition 10-1300 53,427 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 17,368 8,400 8,400
Unrestricted Miscellaneous Revenues 10-1XXX 2,241,285 2,154,524 2,314,818
SUBTOTAL  102,522,803 106,483,336 110,310,209
Revenues from State Sources:
Transportation Aid 10-3120 1,055,320 1,055,320 0
Special Education Aid 10-3130 3,973,184 3,973,184 0
Bilingual Education 10-3140 570,252 570,252 0
Extraordinary Aid 10-3131 377,667 0 490,666
Consolidated Aid 10-3195 768,259 768,259 0
Additional Formula Aid 10-3196 191,010 387,751 0
Other State Aids 10-3XXX 50,344 0 0
Categorical Special Education Aid 10-3132 0 0 4,226,599
Equalization Aid 10-3176 0 0 1,237,271
Categorical Security Aid 10-3177 0 0 613,596
Categorical Transportation Aid 10-3121 0 0 1,263,944
SUBTOTAL  6,986,036 6,754,766 7,832,076
Adjustment for Prior Year Encumbrances  0 3,729,290 0
Actual Revenues (Over)/Under Expenditures  -3,904,988 0 0
TOTAL OPERATING BUDGET  105,867,702 118,700,890 120,591,306
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 48,663 10,553 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 236,729 312,715 271,932
TOTAL REVENUES FROM STATE SOURCES  236,729 312,715 271,932
Revenues from Federal Sources:
Title I 20-4411-4416 212,462 262,422 221,848
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,432,427 1,663,371 1,300,282
Other 20-4XXX 404,359 350,751 128,467
TOTAL REVENUES FROM FEDERAL SOURCES  2,049,248 2,276,544 1,650,597
TOTAL GRANTS AND ENTITLEMENTS  2,334,640 2,599,812 1,922,529
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 98,786 583,492
Transfers from Other Funds 40-5200 1,042,821 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,081,825 744,260 766,297
Miscellaneous 40-1XXX 0 1,501,214 1,350,000
TOTAL REVENUES FROM LOCAL SOURCES  1,081,825 2,245,474 2,116,297
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 724,885 561,864
TOTAL LOCAL REPAYMENT OF DEBT  2,124,646 3,069,145 3,261,653
Actual Revenues (Over)/Under Expenditures  -574,366 0 0
TOTAL REPAYMENT OF DEBT  1,550,280 3,069,145 3,261,653
TOTAL REVENUES/SOURCES  109,752,622 124,369,847 125,775,488

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX34,317,04037,027,86038,547,046
Special Education 11-2XX-100-XXX7,076,8398,224,1498,363,293
Basic Skills/Remedial 11-230-100-XXX1,605,3681,775,3691,915,738
Bilingual Education 11-240-100-XXX1,029,1161,090,4271,276,130
Vocational Programs - Local 11-3XX-100-XXX209,371239,640263,827
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX434,061544,309535,055
School Sponsored Athletics 11-402-100-XXX1,413,5381,529,5041,656,233
Support Services:
Tuition 11-000-100-XXX6,433,9616,794,2047,697,555
Health Services 11-000-213-XXX1,239,8751,399,2211,458,772
Students - Related & Extraordinary 11-000-216,2172,559,4402,521,7753,229,195
Guidance 11-000-218-XXX2,939,4413,124,6663,206,700
Child Study Teams 11-000-219-XXX2,044,7152,421,9022,578,015
Improvement of Instructional Services 11-000-221-XXX1,168,2901,310,9821,369,362
Educational Media Services - School Library 11-000-222-XXX2,368,0632,874,6102,837,304
Instructional Staff Training Services 11-000-223-XXX241,229337,563334,400
General Administration 11-000-230-XXX998,8411,171,9961,061,276
School Administration 11-000-240-XXX4,298,3794,425,0324,501,703
Central Svcs & Admin Info Technology 11-000-25X-XXX2,268,6372,528,9412,518,892
Operation and Maintenance of Plant Services 11-000-26X-XXX8,741,85911,255,40410,538,356
Student Transportation Services 11-000-270-XXX6,099,1046,722,6636,085,385
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,354,94515,718,06816,648,341
Food Services 11-000-310-XXX10,99745,85720,000
Total Support Services Expenditures 56,767,77662,652,88464,085,256
TOTAL GENERAL CURRENT EXPENSE 102,853,109113,084,142116,642,578
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,4008,400
Equipment 12-XXX-XXX-73X63,96292,57438,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,133,2033,728,8732,101,796
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931405,00000
TOTAL CAPITAL EXPENDITURES 1,602,1653,829,8472,148,896
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX959,3521,067,4591,108,357
Support Services 13-602-200-XXX453,076637,273595,641
Total Adult Education - Local 1,412,4281,704,7321,703,998
TOTAL SPECIAL SCHOOLS 1,412,4281,704,7321,703,998
Transfer of Funds to Charter Schools 10-000-100-56X082,16995,834
OPERATING BUDGET GRAND TOTAL 105,867,702118,700,890120,591,306
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX48,66310,5530
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX29,71029,34331,086
Nonpublic Auxiliary Services 20-XXX-XXX-XXX58,788119,071104,410
Nonpublic Handicapped Services 20-XXX-XXX-XXX79,403100,76295,077
Nonpublic Nursing Services 20-XXX-XXX-XXX38,31540,53041,359
Nonpublic Technology Initiative 20-XXX-XXX-XXX22,12821,0000
Other Special Projects 20-XXX-XXX-XXX8,3852,0090
Total State Projects 236,729312,715271,932
Federal Projects:
Title I 20-XXX-XXX-XXX212,462262,422221,848
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,432,4271,663,3711,300,282
Other Special Projects 20-XXX-XXX-XXX404,359350,751128,467
Total Federal Projects 2,049,2482,276,5441,650,597
TOTAL GRANTS AND ENTITLEMENTS 2,334,6402,599,8121,922,529
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,550,2803,069,1453,261,653
TOTAL REPAYMENT OF DEBT 1,550,2803,069,1453,261,653
Total Expenditures 109,752,622124,369,847125,775,488

 

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 Budget3,229,0094,285,3782,552,1572,224,846
  Repayment of Debt107,912682,278583,4920
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve672,914498,760374,460382,860
      Adult Education Programs739,337766,861766,8610
      Maintenance Reserve0000
      Legal Reserve139,4071,355,1261,354,8490
      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 Cost12,42112,56313,46213,78313,932
Total Classroom Instruction7,3537,5277,9988,1048,269
Classroom-Salaries and Benefits7,1377,3377,7707,8208,007
Classroom-General Supplies and Textbooks198173212269247
Classroom-Purchased Services and Other1717161516
Total Support Services2,0492,0922,2622,3002,427
Support Services-Salaries and Benefits1,8191,8392,0042,0152,174
Total Administrative Costs1,2711,2351,2541,2951,265
Administration-Salaries and Benefits1,1181,0601,0641,0671,065
Total Operations and Maintenance of Plant1,4011,3651,5901,7191,586
Operations & Maintenance of Plant-Salary & Ben.804791850888871
Total Food Services Costs52663
Total Extracurricular Costs299302330335347
Total Equipment Costs2495135
Employee Benefits as a % of Salaries21.422.922.121.821.9

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 of Parsippany-Troy Hills participates in the following
  • shared services:
  • 1. ACES - state wide bulk rates for energy costs
  • 2. ACT - state wide bulk rates for telecommunications
  • 3. Morris County Ed. Services Commission - Spec. Ed. Services & Transpor
  • 4. Essex County Ed. Services Commission - Spec. Ed. Services
  • 5. Morris/Union Jointure Commission - Special Education Programs
  • 6. Member of the Morris County Purchasing Cooperative for bulk purch.
  • 7. Member of Educational Data Bulk Purchasing Consortium -State wide
  • 8. Partnerships with the Township of Parsippany-Troy Hills:
  • a. Property lease/swap for $1.00 per year - Volunteers Park leased
  • to the Twsp. by the BOE and the former library leased to the BOE
  • by the Township. 25 yr. leases
  • b. Joint purchase of athletic field maintenance at 2 Middle Schools
  • and 2 high schools.
  • c. Cost of operation of Video-On-The-Go shared by Twsp. & BOE
  • d. Twsp. diesel fuel pumps supply district diesel vehicles Pd by BOE
  • e. School District ball fields shared with community for no fee
  • f. Cost of one building code official shared by Twsp. & BOE
  • g. Joint grant writing for Safe Routes to Schools grant funded by
  • the State Department of Transportation
  • 9. Participate in NJ Smart Start energy rebate programs

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,986,991 (A)
Estimated Net Taxable Valuation (as of 02/25/2008)7,546,086,291 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.4310 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy108,753,288 (D)
Estimated Net Taxable Valuation (as of 02/25/2008)7,546,086,291 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4412 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy107,986,991 (G)
Estimated Equalized Valuation (as of 10/01/2007)9,692,069,591 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.1142 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy108,753,288 (J)
Estimated Equalized Valuation (as of 10/01/2007)9,692,069,591 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1221 (L)