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User Friendly Budgets
2009

MORRIS - BOONTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time457460468
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Pupils on Roll - Special Full-Time655555
Private School Placements10910
spacing
Pupils Sent to Other Districts-Reg Prog232228227
Pupils Sent to Other Dists-Spec Ed Prog464948

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 162,057 208,998
Revenues from Local Sources:
Local Tax Levy 10-1210 10,001,370 10,487,689 10,644,682
Interest Earned on Capital Reserve Funds 10-1XXX 500 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 63,426 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 61,732 61,732
SUBTOTAL  10,065,296 10,549,921 10,706,914
Revenues from State Sources:
Transportation Aid 10-3120 179,081 0 0
Special Education Aid 10-3130 420,375 0 0
Bilingual Education 10-3140 16,244 0 0
Extraordinary Aid 10-3131 55,032 91,256 91,256
Consolidated Aid 10-3195 41,222 0 0
Additional Formula Aid 10-3196 40,007 0 0
Other State Aids 10-3XXX 19,490 65,611 0
Categorical Special Education Aid 10-3132 0 380,968 326,233
Categorical Security Aid 10-3177 0 60,571 61,642
Categorical Transportation Aid 10-3121 0 275,481 329,145
SUBTOTAL  771,451 873,887 808,276
Adjustment for Prior Year Encumbrances  0 68,557 0
Actual Revenues (Over)/Under Expenditures  132,646 0 0
TOTAL OPERATING BUDGET  10,969,393 11,654,422 11,724,188
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 152,612 157,468 157,468
Other 20-4XXX 12,225 11,677 11,677
TOTAL REVENUES FROM FEDERAL SOURCES  164,837 169,145 169,145
TOTAL GRANTS AND ENTITLEMENTS  164,837 169,145 169,145
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 293,324 295,422 293,121
TOTAL REVENUES FROM LOCAL SOURCES  293,324 295,422 293,121
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,762 73,274 72,226
TOTAL LOCAL REPAYMENT OF DEBT  366,086 368,696 365,348
Actual Revenues (Over)/Under Expenditures  5,241 0 0
TOTAL REPAYMENT OF DEBT  371,327 368,696 365,348
TOTAL REVENUES/SOURCES  11,505,557 12,192,263 12,258,681

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,489,1692,567,9132,646,305
Special Education 11-2XX-100-XXX487,223542,948454,441
Basic Skills/Remedial 11-230-100-XXX88,54372,24264,414
Bilingual Education 11-240-100-XXX16,88317,48818,839
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX38,04842,28436,674
School Sponsored Athletics 11-402-100-XXX52,98855,60950,565
Support Services:
Tuition 11-000-100-XXX3,950,4654,300,2464,623,039
Health Services 11-000-213-XXX96,48896,93199,867
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217281,554278,520264,170
Guidance 11-000-218-XXX47,35350,17044,764
Child Study Teams 11-000-219-XXX164,848154,007162,938
Improvement of Instructional Services 11-000-221-XXX4,00021,6004,000
Educational Media Services - School Library 11-000-222-XXX66,255110,50582,595
Instructional Staff Training Services 11-000-223-XXX24,43323,50022,300
General Administration 11-000-230-XXX316,114362,647299,610
School Administration 11-000-240-XXX187,838215,045225,512
Central Svcs & Admin Info Technology 11-000-25X-XXX204,126217,730219,696
Operation and Maintenance of Plant Services 11-000-26X-XXX680,090758,284641,073
Student Transportation Services 11-000-270-XXX592,047623,065636,015
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,142,2861,084,3901,082,510
Total Support Services Expenditures 7,757,8978,296,6408,408,089
TOTAL GENERAL CURRENT EXPENSE 10,930,75111,595,12411,679,327
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X16,36531,31226,561
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,79917,80017,800
TOTAL CAPITAL EXPENDITURES 34,16449,61244,861
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X4,4789,6860
OPERATING BUDGET GRAND TOTAL 10,969,39311,654,42211,724,188
GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX152,612157,468157,468
Other Special Projects 20-XXX-XXX-XXX12,22511,67711,677
Total Federal Projects 164,837169,145169,145
TOTAL GRANTS AND ENTITLEMENTS 164,837169,145169,145
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX371,327368,696365,348
TOTAL REPAYMENT OF DEBT 371,327368,696365,348
Total Expenditures 11,505,55712,192,26312,258,681

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget339,102397,523285,46676,468
  Repayment of Debt5,242110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve47,11347,61348,11348,613
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve108,99574,56074,56074,560
      Tuition Reserve060,00060,00060,000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost12,03012,17012,43012,86612,276
Total Classroom Instruction7,5267,3147,4937,6177,461
Classroom-Salaries and Benefits6,9786,8527,1807,2947,202
Classroom-General Supplies and Textbooks495410291299235
Classroom-Purchased Services and Other5352232323
Total Support Services1,4631,5731,7001,6981,551
Support Services-Salaries and Benefits1,2221,2731,3881,4041,309
Total Administrative Costs1,5061,5941,5871,6701,665
Administration-Salaries and Benefits8361,1631,1721,2451,265
Total Operations and Maintenance of Plant1,2921,4231,3711,5961,344
Operations & Maintenance of Plant-Salary & Ben.576604617633619
Total Food Services Costs00000
Total Extracurricular Costs193213224229200
Total Equipment Costs031506151
Employee Benefits as a % of Salaries28.426.723.623.523.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Participate in ACES & ACT Programs for purchase of electric, gas, telecom
  • Participate in NJSBAIG for purchase of insurance services
  • Participate in ED Data bidding & supplies services
  • Send/receive with Mt. Lakes SD (host) for high school
  • Shared services with W. Milford BOE (host) for bus maintenance
  • Shared services with Boonton Township for snow plowing, facility and
  • Athletic Field Use
  • MC Ed Services Commission for special ed transportation
  • MC Ed Services Commission (host) for supply & services bidding, RTK
  • Parental transportation contracts (much less than contracted)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,644,682 (A)
Estimated Net Taxable Valuation (as of 02/12/2009)1,137,315,582 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9359 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,937,803 (D)
Estimated Net Taxable Valuation (as of 02/12/2009)1,137,315,582 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9617 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,644,682 (G)
Estimated Equalized Valuation (as of 03/16/2009)1,099,520,220 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9681 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,937,803 (J)
Estimated Equalized Valuation (as of 03/16/2009)1,099,520,220 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9948 (L)