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User Friendly Budgets
2009

MORRIS - MENDHAM TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time791803815
spacing
Pupils on Roll - Special Full-Time104107108
Private School Placements677
spacing
Pupils Sent to Other Dists-Spec Ed Prog211
Pupils Received211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 216,101 329,043
Transfers from Other Funds 10-5200 1 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,466,917 12,911,684 13,428,151
Tuition 10-1300 56,105 0 0
Transportation Fees from Other LEAs 10-1420-1440 789,595 700,000 750,000
Interest Earned on Capital Reserve Funds 10-1XXX 8,852 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 223,542 103,500 58,500
SUBTOTAL  13,545,011 13,720,184 14,241,651
Revenues from State Sources:
Transportation Aid 10-3120 308,666 0 0
Special Education Aid 10-3130 336,559 0 0
Bilingual Education 10-3140 3,504 0 0
Stabilization Aid 10-3171 13,098 0 0
Extraordinary Aid 10-3131 52,680 141,119 0
Consolidated Aid 10-3195 52,899 0 0
Additional Formula Aid 10-3196 43,527 0 0
Other State Aids 10-3XXX 16,266 0 0
Categorical Special Education Aid 10-3132 0 398,717 324,965
Categorical Security Aid 10-3177 0 67,212 70,586
Categorical Transportation Aid 10-3121 0 302,205 372,583
SUBTOTAL  827,199 909,253 768,134
Adjustment for Prior Year Encumbrances  0 99,196 0
Actual Revenues (Over)/Under Expenditures  71,548 0 0
TOTAL OPERATING BUDGET  14,443,759 14,944,734 15,338,828
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,500 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 171,687 125,000 140,000
Other 20-4XXX 17,213 13,770 12,730
TOTAL REVENUES FROM FEDERAL SOURCES  188,900 138,770 152,730
TOTAL GRANTS AND ENTITLEMENTS  196,400 138,770 152,730
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 10,993
Revenues from Local Sources:
Local Tax Levy 40-1210 1,240,672 1,230,595 1,203,991
TOTAL REVENUES FROM LOCAL SOURCES  1,240,672 1,230,595 1,203,991
TOTAL LOCAL REPAYMENT OF DEBT  1,240,672 1,230,597 1,214,984
Actual Revenues (Over)/Under Expenditures  -10,993 0 0
TOTAL REPAYMENT OF DEBT  1,229,679 1,230,597 1,214,984
TOTAL REVENUES/SOURCES  15,869,838 16,314,101 16,706,542

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,633,4504,969,0984,760,925
Special Education 11-2XX-100-XXX1,029,519849,6631,152,492
Basic Skills/Remedial 11-230-100-XXX190,073202,099221,456
Bilingual Education 11-240-100-XXX3,5043,8543,854
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX75,40891,506103,047
School Sponsored Athletics 11-402-100-XXX86,63076,74591,224
Support Services:
Tuition 11-000-100-XXX306,812346,695456,928
Health Services 11-000-213-XXX171,985184,919181,729
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217449,999534,361387,721
Guidance 11-000-218-XXX58,80665,450122,889
Child Study Teams 11-000-219-XXX402,129484,070453,643
Improvement of Instructional Services 11-000-221-XXX59,68381,582234,519
Educational Media Services - School Library 11-000-222-XXX173,907194,454176,540
Instructional Staff Training Services 11-000-223-XXX27,26050,73557,395
General Administration 11-000-230-XXX518,193529,180529,792
School Administration 11-000-240-XXX545,922547,043550,562
Central Svcs & Admin Info Technology 11-000-25X-XXX202,586206,125215,999
Operation and Maintenance of Plant Services 11-000-26X-XXX1,244,9371,099,9641,236,918
Student Transportation Services 11-000-270-XXX1,656,4571,513,6371,567,673
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,250,6332,738,5542,632,502
Total Support Services Expenditures 8,069,3098,576,7698,804,810
TOTAL GENERAL CURRENT EXPENSE 14,087,89314,769,73415,137,808
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0005,000
Equipment 12-XXX-XXX-73X3,50002,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX352,366170,000193,620
TOTAL CAPITAL EXPENDITURES 355,866175,000201,020
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 14,443,75914,944,73415,338,828
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX7,50000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX171,687125,000140,000
Other Special Projects 20-XXX-XXX-XXX17,21313,77012,730
Total Federal Projects 188,900138,770152,730
TOTAL GRANTS AND ENTITLEMENTS 196,400138,770152,730
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,229,6791,230,5971,214,984
TOTAL REPAYMENT OF DEBT 1,229,6791,230,5971,214,984
Total Expenditures 15,869,83816,314,10116,706,542

 

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 Budget464,777417,702357,821294,927
  Repayment of Debt210,99510,9930
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve326,119337,971342,971347,971
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve254,857422,369266,1490
      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 Cost12,63713,07314,01313,90813,938
Total Classroom Instruction7,6188,0268,6838,5918,547
Classroom-Salaries and Benefits6,8787,3187,7967,6857,901
Classroom-General Supplies and Textbooks494586725746502
Classroom-Purchased Services and Other246121162160144
Total Support Services1,8311,7202,0952,1052,043
Support Services-Salaries and Benefits1,4921,3401,6451,6221,681
Total Administrative Costs1,5551,6451,6571,6461,645
Administration-Salaries and Benefits1,2321,3361,3281,3091,313
Total Operations and Maintenance of Plant1,3841,5051,3901,3821,492
Operations & Maintenance of Plant-Salary & Ben.724705774763776
Total Food Services Costs200000
Total Extracurricular Costs180177187185210
Total Equipment Costs1141403
Employee Benefits as a % of Salaries26.725.530.830.827.7

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
  • Joint transportation
  • Educational Services Commission - tuition, transportation, related serv
  • ACES energy
  • Educational Data Services - classroom supplies
  • SAIF - pooled insurance
  • Morris County Cooperative - fuel, vehicles, snow salt, etc.
  • MEIG - self/pooled workers compensation insurance
  • E-Rate funding
  • joint professional development with neighboring districts
  • joint graduate studies work with neighboring districts

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,428,151 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,170,029,798 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6188 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,632,142 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,170,029,798 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6743 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,428,151 (G)
Estimated Equalized Valuation (as of 10/01/2008)2,235,337,651 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6007 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,632,142 (J)
Estimated Equalized Valuation (as of 10/01/2008)2,235,337,651 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6546 (L)