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User Friendly Budgets
2009

MORRIS - DOVER TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,6542,6642,838
Pupils on Roll Regular Shared-Time1068
spacing
Pupils on Roll - Special Full-Time264248308
Pupils on Roll - Special Shared-Time966
Private School Placements243251
spacing
Pupils Sent to Contracted Preschool Prog860
Pupils Sent to Other Dists-Spec Ed Prog121623
Pupils Received427409424
Pupils in State Facilities866

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,756,592 881,117
Transfers from Other Funds 10-5200 -13,522 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,414,066 11,886,478 11,886,478
Tuition 10-1300 3,988,935 4,133,506 4,303,072
Interest Earned on Capital Reserve Funds 10-1XXX 13,741 13,741 13,741
Other Restricted Miscellaneous Revenues 10-1XXX 144,120 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 49,588 136,974 136,974
SUBTOTAL  15,610,450 16,170,699 16,340,265
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,221,519 0 0
Transportation Aid 10-3120 182,464 0 0
Special Education Aid 10-3130 1,813,866 0 0
Bilingual Education 10-3140 735,658 0 0
Extraordinary Aid 10-3131 69,790 62,172 0
Consolidated Aid 10-3195 279,128 0 0
Additional Formula Aid 10-3196 898,573 0 0
Other State Aids 10-3XXX 1,489,024 0 0
Categorical Special Education Aid 10-3132 0 1,398,653 1,456,944
Equalization Aid 10-3176 0 17,830,308 18,627,722
Categorical Security Aid 10-3177 0 859,083 959,420
Categorical Transportation Aid 10-3121 0 141,939 197,396
SUBTOTAL  14,690,022 20,292,155 21,241,482
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 67,268
SUBTOTAL  0 0 67,268
Adjustment for Prior Year Encumbrances  0 1,646,751 0
Actual Revenues (Over)/Under Expenditures  132,863 0 0
TOTAL OPERATING BUDGET  30,419,813 39,866,197 38,530,132
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 517 0 0
Early Childhood Program Aid 20-3211 1,532,290 0 0
Demonstrably Effective Program Aid 20-3212 989,971 0 0
Preschool Education Aid 20-3218 0 311,912 322,344
Other Restricted Entitlements 20-32XX 417,538 140,889 140,889
TOTAL REVENUES FROM STATE SOURCES  2,940,316 452,801 463,233
Revenues from Federal Sources:
Title I 20-4411-4416 997,613 1,506,804 1,506,804
I.D.E.A. Part B (Handicapped) 20-4420-4429 701,140 718,682 718,682
Other 20-4XXX 277,706 240,331 240,331
TOTAL REVENUES FROM FEDERAL SOURCES  1,976,459 2,465,817 2,465,817
TOTAL GRANTS AND ENTITLEMENTS  4,916,775 2,918,618 2,929,050
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 815
Revenues from Local Sources:
Local Tax Levy 40-1210 1,258,899 1,255,337 1,161,773
TOTAL REVENUES FROM LOCAL SOURCES  1,258,899 1,255,337 1,161,773
Revenues from State Sources:
Debt Service Aid Type II 40-3160 336,502 336,257 269,772
TOTAL LOCAL REPAYMENT OF DEBT  1,595,401 1,591,595 1,432,360
Actual Revenues (Over)/Under Expenditures  -815 0 0
TOTAL REPAYMENT OF DEBT  1,594,586 1,591,595 1,432,360
TOTAL REVENUES/SOURCES  36,931,174 44,376,410 42,891,542

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,675,98012,746,10913,173,084
Special Education 11-2XX-100-XXX1,839,4831,885,2051,778,794
Bilingual Education 11-240-100-XXX747,550837,117700,097
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX195,063274,569258,945
School Sponsored Athletics 11-402-100-XXX451,682519,996562,420
Summer School 11-422-XXX-XXX0090,400
Support Services:
Tuition 11-000-100-XXX1,601,1482,391,9513,353,095
Attendance and Social Work Services 11-000-211-XXX00187,046
Health Services 11-000-213-XXX411,826445,560464,448
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217251,145264,364269,412
Guidance 11-000-218-XXX965,2281,107,4061,126,645
Child Study Teams 11-000-219-XXX521,310561,996250,087
Improvement of Instructional Services 11-000-221-XXX1,010,3161,166,023200,604
Educational Media Services - School Library 11-000-222-XXX220,820366,493539,644
Instructional Staff Training Services 11-000-223-XXX68,77887,91181,190
General Administration 11-000-230-XXX767,1001,039,303868,366
School Administration 11-000-240-XXX1,518,2221,609,2752,210,443
Central Svcs & Admin Info Technology 11-000-25X-XXX461,403456,562345,909
Operation and Maintenance of Plant Services 11-000-26X-XXX3,438,3394,043,9004,046,091
Student Transportation Services 11-000-270-XXX793,1001,226,5441,085,868
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,864,3916,434,1886,339,490
Food Services 11-000-310-XXX164,15000
Total Support Services Expenditures 17,057,27621,201,47621,368,338
TOTAL GENERAL CURRENT EXPENSE 29,967,03437,464,47237,932,078
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604013,74113,741
Equipment 12-XXX-XXX-73X272,066485,347305,904
Facilities Acquisition and Construction Services 12-000-4XX-XXX142,3821,841,218210,000
TOTAL CAPITAL EXPENDITURES 414,4482,340,306529,645
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X38,33161,41968,409
OPERATING BUDGET GRAND TOTAL 30,419,81339,866,19738,530,132
GRANTS AND ENTITLEMENTS
Early Childhood Program Aid:
Instruction 20-218-100-XXX1,245,581240,887263,027
Support Services 20-218-200-XXX287,22671,02559,317
TOTAL PRESCHOOL EDUCATION AID 1,532,807311,912322,344
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX989,97100
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 989,97100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,8745,0335,033
Nonpublic Auxiliary Services 20-XXX-XXX-XXX24,25878,64278,642
Nonpublic Handicapped Services 20-XXX-XXX-XXX43,60346,90046,900
Nonpublic Nursing Services 20-XXX-XXX-XXX9,4966,7946,794
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,9203,5203,520
Other Special Projects 20-XXX-XXX-XXX328,38700
Total State Projects 2,940,316452,801463,233
Federal Projects:
Title I 20-XXX-XXX-XXX997,6131,506,8041,506,804
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX701,140718,682718,682
Other Special Projects 20-XXX-XXX-XXX277,706240,331240,331
Total Federal Projects 1,976,4592,465,8172,465,817
TOTAL GRANTS AND ENTITLEMENTS 4,916,7752,918,6182,929,050
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,594,5861,591,5951,432,360
TOTAL REPAYMENT OF DEBT 1,594,5861,591,5951,432,360
Total Expenditures 36,931,17444,376,41042,891,542

 

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 Budget692,718705,369678,186678,186
  Repayment of Debt18168150
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve209,186783,927797,668811,409
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,437,2672,610,526881,1170
      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 Cost10,16910,38211,26111,72210,657
Total Classroom Instruction5,9646,1266,5276,7896,200
Classroom-Salaries and Benefits5,5685,7396,1936,3815,788
Classroom-General Supplies and Textbooks367267276341357
Classroom-Purchased Services and Other29120596655
Total Support Services1,5391,4521,6931,7181,218
Support Services-Salaries and Benefits1,4141,3361,5641,5751,072
Total Administrative Costs1,1261,1491,2411,3031,303
Administration-Salaries and Benefits9921,0261,0521,0841,157
Total Operations and Maintenance of Plant1,3011,3171,4701,5571,674
Operations & Maintenance of Plant-Salary & Ben.670666749771913
Total Food Services Costs057000
Total Extracurricular Costs211256290314261
Total Equipment Costs919414616797
Employee Benefits as a % of Salaries2624.427.52828

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
  • ACES Electricity & Natural Gas
  • MEIG Workers Compensation Insurance
  • Jointure Special Education Transportation
  • E-rate Communication Lines
  • ED DATA Purchase of Academic, Business and Custodial Supplies

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,886,478 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)684,265,660 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.7371 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,048,251 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)684,265,660 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9069 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,886,478 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,620,589,953 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.7335 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,048,251 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,620,589,953 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.8052 (L)