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User Friendly Budgets
2008

MORRIS - LONG HILL TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time967932946
spacing
Pupils on Roll - Special Full-Time120131132
Private School Placements579
spacing
Pupils Sent to Other Dists-Spec Ed Prog221
Pupils Received011
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 401,982 275,132 0
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 7,784 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,433,923 11,885,513 12,649,048
Tuition 10-1300 15,712 29,000 19,800
Interest Earned on Capital Reserve Funds 10-1XXX 220 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 185,679 55,800 55,800
SUBTOTAL  11,635,534 11,970,513 12,724,848
Revenues from State Sources:
Transportation Aid 10-3120 300,776 300,776 0
Special Education Aid 10-3130 513,026 513,026 0
Bilingual Education 10-3140 12,920 12,920 0
Stabilization Aid 10-3171 3,634 3,634 0
Extraordinary Aid 10-3131 21,141 0 35,002
Consolidated Aid 10-3195 57,495 57,495 0
Additional Formula Aid 10-3196 26,636 54,071 0
Other State Aids 10-3XXX 6,079 0 0
Categorical Special Education Aid 10-3132 0 0 580,739
Categorical Security Aid 10-3177 0 0 76,286
Adjustment Aid 10-3178 0 0 27,301
Categorical Transportation Aid 10-3121 0 0 266,089
SUBTOTAL  941,707 941,922 985,417
Adjustment for Prior Year Encumbrances  0 2,337 0
Actual Revenues (Over)/Under Expenditures  483,069 0 0
TOTAL OPERATING BUDGET  13,060,310 13,189,904 13,710,265
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 107,338 99,700 99,700
TOTAL REVENUES FROM STATE SOURCES  107,338 99,700 99,700
Revenues from Federal Sources:
Title VI 20-4417-4418 0 8,000 1,511
I.D.E.A. Part B (Handicapped) 20-4420-4429 262,295 190,000 220,000
Other 20-4XXX 26,972 0 26,123
TOTAL REVENUES FROM FEDERAL SOURCES  289,267 198,000 247,634
TOTAL GRANTS AND ENTITLEMENTS  396,605 297,700 347,334
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,523,279 1,543,631 1,519,719
TOTAL REVENUES FROM LOCAL SOURCES  1,523,279 1,543,631 1,519,719
TOTAL LOCAL REPAYMENT OF DEBT  1,523,279 1,543,631 1,519,719
TOTAL REPAYMENT OF DEBT  1,523,279 1,543,631 1,519,719
TOTAL REVENUES/SOURCES  14,980,194 15,031,235 15,577,318

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,946,3683,858,1663,878,386
Special Education 11-2XX-100-XXX1,360,3961,445,2191,494,358
Basic Skills/Remedial 11-230-100-XXX150,641122,24071,153
Bilingual Education 11-240-100-XXX76,88381,88084,222
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX32,36920,5407,247
School Sponsored Athletics 11-402-100-XXX23,49100
Support Services:
Tuition 11-000-100-XXX122,555236,224288,508
Health Services 11-000-213-XXX217,878228,715246,905
Students - Related & Extraordinary 11-000-216,217481,813472,838603,117
Guidance 11-000-218-XXX150,600162,350153,475
Child Study Teams 11-000-219-XXX469,030486,786457,588
Improvement of Instructional Services 11-000-221-XXX75,37680,79775,319
Educational Media Services - School Library 11-000-222-XXX167,289180,454186,251
Instructional Staff Training Services 11-000-223-XXX12,20821,34318,300
General Administration 11-000-230-XXX417,419415,729389,846
School Administration 11-000-240-XXX578,532593,045563,384
Central Svcs & Admin Info Technology 11-000-25X-XXX347,316355,552353,873
Operation and Maintenance of Plant Services 11-000-26X-XXX1,350,8051,333,2871,474,398
Student Transportation Services 11-000-270-XXX842,923857,600849,501
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,215,6362,236,9392,499,234
Total Support Services Expenditures 7,449,3807,661,6598,159,699
TOTAL GENERAL CURRENT EXPENSE 13,039,52813,189,70413,695,065
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6047,80400
Interest Earned on Capital Reserve 10-6040200200
Equipment 12-XXX-XXX-73X12,978015,000
TOTAL CAPITAL EXPENDITURES 20,78220015,200
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 13,060,31013,189,90413,710,265
GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,57117,50017,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX16,44915,00015,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX45,04239,00039,000
Nonpublic Nursing Services 20-XXX-XXX-XXX20,71618,00018,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,56010,20010,200
Total State Projects 107,33899,70099,700
Federal Projects:
Title VI 20-XXX-XXX-XXX08,0001,511
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX262,295190,000220,000
Other Special Projects 20-XXX-XXX-XXX26,972026,123
Total Federal Projects 289,267198,000247,634
TOTAL GRANTS AND ENTITLEMENTS 396,605297,700347,334
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,523,2791,543,6311,519,719
TOTAL REPAYMENT OF DEBT 1,523,2791,543,6311,519,719
Total Expenditures 14,980,19415,031,23515,577,318

 

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 Budget534,303228,00628,00628,006
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve66,17873,98274,18274,382
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve75,13275,13200
      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 Cost10,62811,26411,05411,37911,648
Total Classroom Instruction6,1516,4646,2976,4816,557
Classroom-Salaries and Benefits5,8576,2526,0276,2026,246
Classroom-General Supplies and Textbooks282191233240178
Classroom-Purchased Services and Other13213839133
Total Support Services1,6001,7961,8471,9012,024
Support Services-Salaries and Benefits1,4351,5761,6901,7391,787
Total Administrative Costs1,4381,5031,5001,5461,491
Administration-Salaries and Benefits1,1401,2001,2191,2551,219
Total Operations and Maintenance of Plant1,3841,4371,3871,4281,568
Operations & Maintenance of Plant-Salary & Ben.784849805828877
Total Food Services Costs00000
Total Extracurricular Costs556423238
Total Equipment Costs12120014
Employee Benefits as a % of Salaries27.326.326.526.529.7

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 has entered into an interlocal agreement with Harding
  • Township Schools to share a Special Services Director. In 2007-08,
  • the Director is 20% in district and 80% in Harding. In 2008-09,
  • she will be shared 50-50% between the two districts.
  • In addition to this initiative, the district is a member of ACES,
  • insurance consortiums for both workers compensation and property/
  • liability and buying co-ops.
  • The district also works with the township on snow removal and other
  • facility issues.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,649,048 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)1,278,011,246 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.9897 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,168,767 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)1,278,011,246 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1087 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,649,048 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,873,950,682 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6750 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,168,767 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,873,950,682 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.7561 (L)