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User Friendly Budgets
2009

MORRIS - DENVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7551,7441,751
spacing
Pupils on Roll - Special Full-Time231234237
Pupils on Roll - Special Shared-Time011
Private School Placements202334
spacing
Pupils Sent to Contracted Preschool Prog250
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog873
Pupils Received410

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 126,000
Withdrawal from Cap Res-for Local Share 10-307 0 2,969 2,239
Revenues from Local Sources:
Local Tax Levy 10-1210 23,336,840 24,259,598 24,243,496
Other Local Governmental Units - Unrestricted 10-12XX 77,353 0 0
Tuition 10-1300 86,575 22,660 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 59,426 40,000
SUBTOTAL  23,500,768 24,341,684 24,283,496
Revenues from State Sources:
Special Education Aid 10-3130 1,464,016 0 0
Extraordinary Aid 10-3131 84,321 242,032 157,711
Consolidated Aid 10-3195 77,171 0 0
Additional Formula Aid 10-3196 96,390 0 0
Other State Aids 10-3XXX 87,777 0 0
Categorical Special Education Aid 10-3132 0 1,107,007 1,090,353
Categorical Security Aid 10-3177 0 145,680 149,726
Adjustment Aid 10-3178 0 125,615 0
Categorical Transportation Aid 10-3121 0 378,550 516,773
SUBTOTAL  1,809,675 1,998,884 1,914,563
Actual Revenues (Over)/Under Expenditures  -112,104 0 0
TOTAL OPERATING BUDGET  25,198,339 26,343,537 26,326,298
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,355 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 215,558 57,137 38,000
TOTAL REVENUES FROM STATE SOURCES  215,558 57,137 38,000
Revenues from Federal Sources:
Title I 20-4411-4416 12,277 0 35,000
Title VI 20-4417-4418 0 49,801 20,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 409,779 407,357 390,000
Other 20-4XXX 62,273 107,788 0
TOTAL REVENUES FROM FEDERAL SOURCES  484,329 564,946 445,000
TOTAL GRANTS AND ENTITLEMENTS  701,242 622,083 483,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 491,390 419,798 421,613
TOTAL REVENUES FROM LOCAL SOURCES  491,390 419,798 421,613
Revenues from State Sources:
Debt Service Aid Type II 40-3160 190,792 191,901 192,731
TOTAL LOCAL REPAYMENT OF DEBT  682,182 611,699 614,344
TOTAL REPAYMENT OF DEBT  682,182 611,699 614,344
TOTAL REVENUES/SOURCES  26,581,763 27,577,319 27,423,642

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,546,1258,017,2298,373,648
Special Education 11-2XX-100-XXX1,882,5362,439,3902,697,886
Basic Skills/Remedial 11-230-100-XXX324,285287,685274,017
Bilingual Education 11-240-100-XXX46,98583,05469,900
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX124,57700
School Sponsored Athletics 11-402-100-XXX0131,1824,014
Support Services:
Tuition 11-000-100-XXX1,191,9251,135,3491,259,089
Attendance and Social Work Services 11-000-211-XXX05001,500
Health Services 11-000-213-XXX270,029274,242284,245
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217841,8911,017,950958,303
Guidance 11-000-218-XXX498,943534,760451,866
Child Study Teams 11-000-219-XXX677,044766,762804,895
Improvement of Instructional Services 11-000-221-XXX53,10155,72785,376
Educational Media Services - School Library 11-000-222-XXX272,101284,213291,607
Instructional Staff Training Services 11-000-223-XXX390,263331,619344,684
General Administration 11-000-230-XXX435,110431,127426,301
School Administration 11-000-240-XXX865,336884,955914,719
Central Svcs & Admin Info Technology 11-000-25X-XXX188,881543,432500,010
Operation and Maintenance of Plant Services 11-000-26X-XXX1,531,2561,640,6151,648,193
Student Transportation Services 11-000-270-XXX1,713,3641,598,0531,610,126
Other Support Services 11-000-290-XXX277,04000
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,090,3034,377,4874,433,531
Total Support Services Expenditures 13,296,58713,876,79114,014,445
TOTAL GENERAL CURRENT EXPENSE 23,221,09524,835,33125,433,910
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X211,57395,00060,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,705,5491,351,804779,364
TOTAL CAPITAL EXPENDITURES 1,917,1221,446,804839,364
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X60,12261,40253,024
OPERATING BUDGET GRAND TOTAL 25,198,33926,343,53726,326,298
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,35500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,4396,8638,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX8,5786,96710,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX25,03729,2435,000
Nonpublic Nursing Services 20-XXX-XXX-XXX10,4999,26410,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,4404,8005,000
Other Special Projects 20-XXX-XXX-XXX157,56500
Total State Projects 215,55857,13738,000
Federal Projects:
Title I 20-XXX-XXX-XXX12,277035,000
Title VI 20-XXX-XXX-XXX049,80120,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX409,779407,357390,000
Other Special Projects 20-XXX-XXX-XXX62,273107,7880
Total Federal Projects 484,329564,946445,000
TOTAL GRANTS AND ENTITLEMENTS 701,242622,083483,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX682,182611,699614,344
TOTAL REPAYMENT OF DEBT 682,182611,699614,344
Total Expenditures 26,581,76327,577,31927,423,642

 

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 Budget328,719438,584473,498347,498
  Repayment of Debt131300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,9695,2082,2390
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost10,24510,54410,70611,02711,289
Total Classroom Instruction6,3666,4246,6086,8117,163
Classroom-Salaries and Benefits6,0506,1536,2686,4886,704
Classroom-General Supplies and Textbooks197181211177206
Classroom-Purchased Services and Other12090129146253
Total Support Services1,7271,9141,8661,9831,970
Support Services-Salaries and Benefits1,5431,6151,6041,6081,646
Total Administrative Costs1,0991,1211,1031,1271,124
Administration-Salaries and Benefits887929896906935
Total Operations and Maintenance of Plant882903945925927
Operations & Maintenance of Plant-Salary & Ben.450466490460459
Total Food Services Costs00000
Total Extracurricular Costs758182823
Total Equipment Costs153112474830
Employee Benefits as a % of Salaries27.227.829.227.827.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The District participates in Co-op purchasing through the Morris County C
  • o-op. The district works in conjunction with the Township of Denville in
  • sharing maintenance equipment, including plowing services, Building and g
  • roundswork, etc. Through the district's federal REMI grant the Board is w
  • orking hand-in-hand with the township of Denville. The District utilizes
  • the Morris County ESC for its transportation requirements out of district
  • . The district is exploring group purchasing for its personnel and roster
  • control software as mandated by the state.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,243,496 (A)
Estimated Net Taxable Valuation (as of 01/06/2009)2,283,243,900 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.0618 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,665,109 (D)
Estimated Net Taxable Valuation (as of 01/06/2009)2,283,243,900 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.0803 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,243,496 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,528,720,539 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6870 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,665,109 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,528,720,539 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6990 (L)