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User Friendly Budgets
2009

MORRIS - FLORHAM PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time926920936
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Pupils on Roll - Special Full-Time101108108
Private School Placements534
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Pupils Sent to Other Dists-Spec Ed Prog576

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 125,000
Transfers from Other Funds 10-5200 2,794 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,433,441 13,822,785 14,278,900
Transportation Fees from Individuals 10-1410 46,930 45,000 30,000
Transportation Fees from Other LEAs 10-1420-1440 71,657 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 173 20 20
Unrestricted Miscellaneous Revenues 10-1XXX 128,579 30,000 70,000
SUBTOTAL  13,680,780 13,947,805 14,428,920
Revenues from State Sources:
Transportation Aid 10-3120 62,536 0 0
Special Education Aid 10-3130 627,845 0 0
Bilingual Education 10-3140 3,428 0 0
Extraordinary Aid 10-3131 77,350 206,426 147,071
Consolidated Aid 10-3195 47,307 0 0
Additional Formula Aid 10-3196 47,618 0 0
Other State Aids 10-3XXX 98,528 0 0
Categorical Special Education Aid 10-3132 0 597,477 582,606
Categorical Security Aid 10-3177 0 78,606 80,517
Categorical Transportation Aid 10-3121 0 145,706 158,666
SUBTOTAL  964,612 1,028,215 968,860
Adjustment for Prior Year Encumbrances  0 73,262 0
Actual Revenues (Over)/Under Expenditures  -360,533 0 0
TOTAL OPERATING BUDGET  14,287,653 15,199,282 15,522,780
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 0 0 126,750
Revenues from Local Sources 20-1XXX 42,957 20,000 50,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 69,948 94,189 85,770
TOTAL REVENUES FROM STATE SOURCES  69,948 94,189 85,770
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 216,086 216,631 224,196
Other 20-4XXX 33,914 33,914 30,500
TOTAL REVENUES FROM FEDERAL SOURCES  250,000 250,545 254,696
TOTAL GRANTS AND ENTITLEMENTS  362,905 364,734 517,216
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,054,780 1,054,628 1,053,010
TOTAL REVENUES FROM LOCAL SOURCES  1,054,780 1,054,628 1,053,010
TOTAL LOCAL REPAYMENT OF DEBT  1,054,780 1,054,629 1,053,011
TOTAL REPAYMENT OF DEBT  1,054,780 1,054,629 1,053,011
TOTAL REVENUES/SOURCES  15,705,338 16,618,645 17,093,007

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,673,3164,973,9484,926,188
Special Education 11-2XX-100-XXX1,170,4591,217,5001,236,196
Bilingual Education 11-240-100-XXX34,73836,60036,235
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX74,55865,93577,900
School Sponsored Athletics 11-402-100-XXX41,17341,20046,200
Other Instructional Programs 11-4XX-100-XXX01,0001,009
Support Services:
Tuition 11-000-100-XXX450,463663,578742,000
Health Services 11-000-213-XXX236,010242,165252,904
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217566,536654,520706,951
Guidance 11-000-218-XXX202,002206,819234,535
Child Study Teams 11-000-219-XXX303,211345,850374,585
Improvement of Instructional Services 11-000-221-XXX60,56976,00087,813
Educational Media Services - School Library 11-000-222-XXX288,667318,650312,298
Instructional Staff Training Services 11-000-223-XXX85,441110,300128,237
General Administration 11-000-230-XXX447,358472,069441,600
School Administration 11-000-240-XXX660,295716,447729,064
Central Svcs & Admin Info Technology 11-000-25X-XXX259,488259,050270,155
Operation and Maintenance of Plant Services 11-000-26X-XXX1,463,8051,446,7991,501,039
Student Transportation Services 11-000-270-XXX773,210728,678696,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,330,6162,507,0002,654,000
Food Services 11-000-310-XXX14,06200
Total Support Services Expenditures 8,141,7338,747,9259,131,181
TOTAL GENERAL CURRENT EXPENSE 14,135,97715,084,10815,454,909
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402020
Equipment 12-XXX-XXX-73X44,56874,66827,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX107,10830,00030,000
TOTAL CAPITAL EXPENDITURES 151,676104,68857,020
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X010,48610,851
OPERATING BUDGET GRAND TOTAL 14,287,65315,199,28215,522,780
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX42,95720,00050,000
Early Childhood Program Aid:
Instruction 20-218-100-XXX0075,800
Support Services 20-218-200-XXX0050,950
TOTAL PRESCHOOL EDUCATION AID 00126,750
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,40712,40711,152
Nonpublic Auxiliary Services 20-XXX-XXX-XXX10,4545,4535,453
Nonpublic Handicapped Services 20-XXX-XXX-XXX19,83646,31146,311
Nonpublic Nursing Services 20-XXX-XXX-XXX17,13817,13815,054
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,8808,8807,800
Other Special Projects 20-XXX-XXX-XXX1,2334,0000
Total State Projects 69,94894,189212,520
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX216,086216,631224,196
Other Special Projects 20-XXX-XXX-XXX33,91433,91430,500
Total Federal Projects 250,000250,545254,696
TOTAL GRANTS AND ENTITLEMENTS 362,905364,734517,216
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,054,7801,054,6291,053,011
TOTAL REPAYMENT OF DEBT 1,054,7801,054,6291,053,011
Total Expenditures 15,705,33816,618,64517,093,007

 

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 Budget270,608515,514427,520302,520
  Repayment of Debt2210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve82,34925,11425,13425,154
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0120,000120,000120,000
  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 Cost12,62412,54112,89613,33213,561
Total Classroom Instruction7,3377,0637,2907,5107,527
Classroom-Salaries and Benefits6,9226,6726,7766,9727,024
Classroom-General Supplies and Textbooks317289374399357
Classroom-Purchased Services and Other98102140138145
Total Support Services2,1362,0622,2812,3152,480
Support Services-Salaries and Benefits1,9051,8211,9501,9892,089
Total Administrative Costs1,5661,5901,6441,6981,686
Administration-Salaries and Benefits1,2051,2901,3561,3931,417
Total Operations and Maintenance of Plant1,3601,5801,4601,5821,617
Operations & Maintenance of Plant-Salary & Ben.683779762836828
Total Food Services Costs014000
Total Extracurricular Costs136138125127147
Total Equipment Costs3043177326
Employee Benefits as a % of Salaries26.425.426.626.127.4

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.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,278,900 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)3,314,427,191 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4308 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,331,910 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)3,314,427,191 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4626 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,278,900 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,334,405,498 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4282 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,331,910 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,334,405,498 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4598 (L)