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User Friendly Budgets
2009

MORRIS - HARDING TOWNSHIP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time286276275
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Pupils on Roll - Special Full-Time363036
Pupils on Roll - Special Shared-Time100
Private School Placements675
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Pupils Sent to Other Districts-Reg Prog818983
Pupils Sent to Other Dists-Spec Ed Prog162324
Pupils Received467

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 74,685 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,861,922 8,201,698 8,561,493
Tuition 10-1300 27,400 43,200 57,400
Transportation Fees from Individuals 10-1410 13,425 13,500 14,175
Interest Earned on Capital Reserve Funds 10-1XXX 6,824 4,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 88,835 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 103,227 60,025
SUBTOTAL  7,998,406 8,365,625 8,695,093
Revenues from State Sources:
Transportation Aid 10-3120 234,744 0 0
Special Education Aid 10-3130 187,893 0 0
Bilingual Education 10-3140 2,354 0 0
Extraordinary Aid 10-3131 72,198 181,809 0
Consolidated Aid 10-3195 21,258 0 0
Additional Formula Aid 10-3196 27,176 0 0
Other State Aids 10-3XXX 30,237 0 0
Categorical Special Education Aid 10-3132 0 99,973 19,671
Categorical Security Aid 10-3177 0 31,618 32,221
Categorical Transportation Aid 10-3121 0 232,882 312,581
SUBTOTAL  575,860 546,282 364,473
Adjustment for Prior Year Encumbrances  0 40,868 0
Actual Revenues (Over)/Under Expenditures  257,515 0 0
TOTAL OPERATING BUDGET  8,831,781 9,027,460 9,059,566
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 54,930 124,589 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 212 6,160 5,120
TOTAL REVENUES FROM STATE SOURCES  212 6,160 5,120
Revenues from Federal Sources:
Schoolwide Programs 20-4419 0 5,403 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 92,762 86,610 73,618
Other 20-4XXX 82,367 38,315 32,568
TOTAL REVENUES FROM FEDERAL SOURCES  175,129 130,328 106,186
TOTAL GRANTS AND ENTITLEMENTS  230,271 261,077 111,306
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 449,855 485,638 488,833
Miscellaneous 40-1XXX 40,931 0 0
TOTAL REVENUES FROM LOCAL SOURCES  490,786 485,638 488,833
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 44,493 44,830
TOTAL LOCAL REPAYMENT OF DEBT  490,786 530,131 533,663
Actual Revenues (Over)/Under Expenditures  34,284 0 0
TOTAL REPAYMENT OF DEBT  525,070 530,131 533,663
TOTAL REVENUES/SOURCES  9,587,122 9,818,668 9,704,535

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,915,8741,945,2561,991,191
Special Education 11-2XX-100-XXX311,158275,530357,223
Basic Skills/Remedial 11-230-100-XXX24,89872,18153,655
Bilingual Education 11-240-100-XXX600340350
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX53,73455,48455,448
School Sponsored Athletics 11-402-100-XXX53,80658,79062,230
Support Services:
Tuition 11-000-100-XXX2,122,9372,234,3972,274,228
Attendance and Social Work Services 11-000-211-XXX17,71218,77718,875
Health Services 11-000-213-XXX64,50480,01673,385
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21788,060144,502148,320
Guidance 11-000-218-XXX50,73553,61455,145
Child Study Teams 11-000-219-XXX340,875298,006265,507
Improvement of Instructional Services 11-000-221-XXX179,870187,186183,892
Educational Media Services - School Library 11-000-222-XXX61,94774,50679,468
Instructional Staff Training Services 11-000-223-XXX13,15116,4509,480
General Administration 11-000-230-XXX415,960336,453280,162
School Administration 11-000-240-XXX21,72525,44527,783
Central Svcs & Admin Info Technology 11-000-25X-XXX130,445127,687141,103
Operation and Maintenance of Plant Services 11-000-26X-XXX823,198811,662835,968
Student Transportation Services 11-000-270-XXX862,675889,104921,178
Personal Services - Employee Benefits 11-XXX-XXX-2XX910,4841,014,8711,095,276
Total Support Services Expenditures 6,104,2786,312,6766,409,770
TOTAL GENERAL CURRENT EXPENSE 8,464,3488,720,2578,929,867
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,0002,000
Equipment 12-XXX-XXX-73X07,4810
Facilities Acquisition and Construction Services 12-000-4XX-XXX358,232265,038112,112
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93124800
TOTAL CAPITAL EXPENDITURES 358,480276,519114,112
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,95330,68415,587
OPERATING BUDGET GRAND TOTAL 8,831,7819,027,4609,059,566
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX54,930124,5890
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2126,1605,120
Total State Projects 2126,1605,120
Federal Projects:
Schoolwide Programs 20-XXX-XXX-XXX05,4030
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX92,76286,61073,618
Other Special Projects 20-XXX-XXX-XXX82,36738,31532,568
Total Federal Projects 175,129130,328106,186
TOTAL GRANTS AND ENTITLEMENTS 230,271261,077111,306
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX525,070530,131533,663
TOTAL REPAYMENT OF DEBT 525,070530,131533,663
Total Expenditures 9,587,1229,818,6689,704,535

 

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 Budget328,526245,915171,230171,230
  Repayment of Debt34,284000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve227,452169,775173,775175,775
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve74,68526,43426,43426,434
      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 Cost17,59916,89718,09719,45119,662
Total Classroom Instruction8,7298,6319,1409,9429,956
Classroom-Salaries and Benefits8,0337,8638,3029,0649,177
Classroom-General Supplies and Textbooks450395440428359
Classroom-Purchased Services and Other246373399451420
Total Support Services2,6223,0763,2713,3283,343
Support Services-Salaries and Benefits2,2452,5992,5712,5722,712
Total Administrative Costs1,8222,0541,7121,8051,765
Administration-Salaries and Benefits1,3701,4581,2721,2371,375
Total Operations and Maintenance of Plant2,4372,6892,5372,7762,886
Operations & Maintenance of Plant-Salary & Ben.687694688735787
Total Food Services Costs10000
Total Extracurricular Costs359412357437488
Total Equipment Costs9023250
Employee Benefits as a % of Salaries2827.230.430.631.6

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-ENERGY CO-OP.
  • ACT-TELECOMMUNICATIONS CO-OP.
  • OBTAIN FUEL FOR VEHICLES AND EQUIPMENT WITH TOWNSHIP OF HARDING.
  • SHARE SERVICES OF WASTE-WATER MANAGER WITH TOWNSHIP OF HARDING.
  • INTER-LOCAL AGREEMENT TO SHARE SUPV OF STUD SERVICES WITH LONG HILL SD.
  • DISTRICT BELONGS TO ED-DATA PURCHASING CO-OP
  • DISTRICT BELONGS TO SAIF SHARING INSURANCE RISK

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,561,493 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,000,744,088 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.4279 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,050,326 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,000,744,088 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.4523 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,561,493 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,748,943,577 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.3114 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,050,326 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,748,943,577 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.3292 (L)