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User Friendly Budgets
2009

MORRIS - BUTLER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time995965977
Pupils on Roll Regular Shared-Time124
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Pupils on Roll - Special Full-Time224216194
Pupils on Roll - Special Shared-Time643
Private School Placements111115
spacing
Pupils Sent to Other Districts-Reg Prog021
Pupils Sent to Other Dists-Spec Ed Prog654
Pupils Received290282274

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 557,954 312,030
Revenues from Local Sources:
Local Tax Levy 10-1210 11,242,269 11,861,884 12,380,542
Tuition 10-1300 4,589,502 3,945,301 4,173,772
Interest Earned on Capital Reserve Funds 10-1XXX 2,309 36 180
Other Restricted Miscellaneous Revenues 10-1XXX 0 19,410 15,505
Unrestricted Miscellaneous Revenues 10-1XXX 117,549 67,952 53,129
SUBTOTAL  15,951,629 15,894,583 16,623,128
Revenues from State Sources:
Transportation Aid 10-3120 117,426 0 0
Special Education Aid 10-3130 706,231 0 0
Stabilization Aid 10-3171 1,169,374 0 0
Extraordinary Aid 10-3131 52,792 100,506 0
Consolidated Aid 10-3195 101,381 0 0
Additional Formula Aid 10-3196 128,223 0 0
Other State Aids 10-3XXX 2,387 0 0
Categorical Special Education Aid 10-3132 0 524,282 526,895
Equalization Aid 10-3176 0 1,677,346 1,652,802
Categorical Security Aid 10-3177 0 93,332 84,845
Categorical Transportation Aid 10-3121 0 139,024 169,442
SUBTOTAL  2,277,814 2,534,490 2,433,984
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 10,885 3,000 10,108
SUBTOTAL  10,885 3,000 10,108
Adjustment for Prior Year Encumbrances  0 474,442 0
Actual Revenues (Over)/Under Expenditures  10,379 0 0
TOTAL OPERATING BUDGET  18,250,707 19,464,469 19,379,250
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,030 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 22,067 0 0
Other Restricted Entitlements 20-32XX 68,194 93,991 93,991
TOTAL REVENUES FROM STATE SOURCES  90,261 93,991 93,991
Revenues from Federal Sources:
Title I 20-4411-4416 61,509 70,722 68,025
I.D.E.A. Part B (Handicapped) 20-4420-4429 249,941 248,929 238,705
Other 20-4XXX 34,995 37,298 33,932
TOTAL REVENUES FROM FEDERAL SOURCES  346,445 356,949 340,662
TOTAL GRANTS AND ENTITLEMENTS  438,736 450,940 434,653
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4,507 63
Transfers from Other Funds 40-5200 63 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 302,498 323,759 348,324
TOTAL REVENUES FROM LOCAL SOURCES  302,498 323,759 348,324
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 7,566
TOTAL LOCAL REPAYMENT OF DEBT  302,561 328,266 355,953
Actual Revenues (Over)/Under Expenditures  21,892 0 0
TOTAL REPAYMENT OF DEBT  324,453 328,266 355,953
TOTAL REVENUES/SOURCES  19,013,896 20,243,675 20,169,856

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,281,0885,254,0075,449,719
Special Education 11-2XX-100-XXX1,379,9811,317,1811,281,465
Basic Skills/Remedial 11-230-100-XXX124,422194,989192,978
Bilingual Education 11-240-100-XXX68,59574,32678,981
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX58,36592,49599,519
School Sponsored Athletics 11-402-100-XXX294,939358,824380,650
Support Services:
Tuition 11-000-100-XXX904,4261,195,2631,362,545
Attendance and Social Work Services 11-000-211-XXX17,38121,91023,053
Health Services 11-000-213-XXX209,577225,072219,876
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217696,157732,106760,839
Guidance 11-000-218-XXX414,599435,779398,864
Child Study Teams 11-000-219-XXX516,175537,896565,282
Improvement of Instructional Services 11-000-221-XXX132,567134,082162,225
Educational Media Services - School Library 11-000-222-XXX287,791273,310199,052
Instructional Staff Training Services 11-000-223-XXX72,23243,67345,329
General Administration 11-000-230-XXX510,845553,256466,795
School Administration 11-000-240-XXX788,985846,055848,241
Central Svcs & Admin Info Technology 11-000-25X-XXX383,553440,135379,337
Operation and Maintenance of Plant Services 11-000-26X-XXX1,852,5741,937,2922,007,378
Student Transportation Services 11-000-270-XXX746,664762,739831,074
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,377,8643,620,0063,565,612
Food Services 11-000-310-XXX26,84254,76718,000
Total Support Services Expenditures 10,938,23211,813,34111,853,502
TOTAL GENERAL CURRENT EXPENSE 18,145,62219,105,16319,336,814
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604036180
Equipment 12-XXX-XXX-73X59,00123,1757,881
Facilities Acquisition and Construction Services 12-000-4XX-XXX22,203304,7970
TOTAL CAPITAL EXPENDITURES 81,204328,0088,061
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X23,88131,29834,375
OPERATING BUDGET GRAND TOTAL 18,250,70719,464,46919,379,250
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,03000
Instructional Supplement Aid:
Instruction 20-214-100-XXX22,06700
TOTAL INSTRUCTIONAL SUPPLEMENT AID 22,06700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,39610,46610,466
Nonpublic Auxiliary Services 20-XXX-XXX-XXX13,53727,86927,869
Nonpublic Handicapped Services 20-XXX-XXX-XXX22,46234,20834,208
Nonpublic Nursing Services 20-XXX-XXX-XXX14,35914,12814,128
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,4407,3207,320
Total State Projects 90,26193,99193,991
Federal Projects:
Title I 20-XXX-XXX-XXX61,50970,72268,025
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX249,941248,929238,705
Other Special Projects 20-XXX-XXX-XXX34,99537,29833,932
Total Federal Projects 346,445356,949340,662
TOTAL GRANTS AND ENTITLEMENTS 438,736450,940434,653
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX324,453328,266355,953
TOTAL REPAYMENT OF DEBT 324,453328,266355,953
Total Expenditures 19,013,89620,243,67520,169,856

 

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 Budget677,891471,519577,506379,801
  Repayment of Debt26,4624,570630
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve94,12121,43021,66621,846
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve728,326629,592114,3250
      Tuition Reserve0000
      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 Cost13,30713,72513,80714,45414,621
Total Classroom Instruction7,1007,3947,4137,5867,774
Classroom-Salaries and Benefits6,6717,0747,0937,2607,474
Classroom-General Supplies and Textbooks370259261255221
Classroom-Purchased Services and Other5961597179
Total Support Services2,4542,4312,4492,5492,532
Support Services-Salaries and Benefits2,1112,0272,0472,0792,102
Total Administrative Costs1,5781,7291,7531,8931,822
Administration-Salaries and Benefits1,2771,4171,4771,5721,563
Total Operations and Maintenance of Plant1,7671,7971,7341,9211,988
Operations & Maintenance of Plant-Salary & Ben.1,0811,0821,0771,1381,145
Total Food Services Costs62204615
Total Extracurricular Costs400351458459490
Total Equipment Costs61496207
Employee Benefits as a % of Salaries31.231.13332.931.8

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
  • Educational Data Services, Inc. - purchase of school, athletic, and custo
  • dial supplies, as well as maintenance bid services
  • Pittsgrove Township Cooperative - purchase of paper
  • ACES - purchase of natural gas
  • ACT - purchase of long distance telecommunications
  • Butler Borough - bid for garbage/recycle removal
  • Pooled Insurance Program - liability and workers comp insurance pool
  • Morris County Educational Services Commission - transportation services
  • Passaic County Educational Services Commission - transportation services
  • Morris County School of Technology - internet services

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,380,542 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)755,342,980 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6391 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,728,866 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)755,342,980 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.6852 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,380,542 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,043,437,070 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.1865 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,728,866 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,043,437,070 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2199 (L)