>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>MORRIS HILLS REGIONAL

User Friendly Budgets
2009

MORRIS - MORRIS HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,3422,3552,441
Pupils on Roll Regular Shared-Time1964
Pupils on Roll Reg Accr. Adult High Sch203137141
spacing
Pupils on Roll - Special Full-Time350374387
Pupils on Roll - Special Shared-Time141414
Private School Placements486161
spacing
Pupils Sent to Other Dists-Spec Ed Prog91310
Pupils Received457
Pupils in State Facilities477

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,000 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 43,573,880 44,855,762 46,649,992
Tuition 10-1300 96,970 91,852 167,494
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 200
Unrestricted Miscellaneous Revenues 10-1XXX 485,704 440,000 464,158
SUBTOTAL  44,156,554 45,387,614 47,281,844
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 909,385 0 0
Transportation Aid 10-3120 1,011,059 0 0
Special Education Aid 10-3130 1,799,909 0 0
Bilingual Education 10-3140 15,274 0 0
Stabilization Aid 10-3171 1,291,734 0 0
Extraordinary Aid 10-3131 78,593 162,795 188,785
Consolidated Aid 10-3195 752,920 0 0
Additional Formula Aid 10-3196 345,475 0 0
Other State Aids 10-3XXX 250,914 225,990 0
Categorical Special Education Aid 10-3132 0 1,598,947 1,656,526
Equalization Aid 10-3176 0 4,099,988 3,742,500
Categorical Security Aid 10-3177 0 229,656 249,616
Categorical Transportation Aid 10-3121 0 1,041,944 1,321,893
SUBTOTAL  6,455,263 7,359,320 7,159,320
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 10,805
SUBTOTAL  0 0 10,805
Adjustment for Prior Year Encumbrances  0 1,779,542 0
Actual Revenues (Over)/Under Expenditures  1,369,854 0 0
TOTAL OPERATING BUDGET  51,981,671 54,726,476 54,751,969
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 43,943 0 0
Other Restricted Entitlements 20-32XX 259,383 301,905 301,905
TOTAL REVENUES FROM STATE SOURCES  303,326 301,905 301,905
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 506,435 574,328 574,328
Other 20-4XXX 45,375 48,646 48,646
TOTAL REVENUES FROM FEDERAL SOURCES  551,810 622,974 622,974
TOTAL GRANTS AND ENTITLEMENTS  855,136 924,879 924,879
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 35,694 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,563,086 2,693,541 2,729,910
Miscellaneous 40-1XXX 178,715 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,741,801 2,693,541 2,729,910
TOTAL LOCAL REPAYMENT OF DEBT  2,741,801 2,729,235 2,729,910
Actual Revenues (Over)/Under Expenditures  164,174 0 0
TOTAL REPAYMENT OF DEBT  2,905,975 2,729,235 2,729,910
TOTAL REVENUES/SOURCES  55,742,782 58,380,590 58,406,758

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,504,23916,331,67516,964,751
Special Education 11-2XX-100-XXX2,383,8952,491,5302,799,920
Basic Skills/Remedial 11-230-100-XXX526,014558,220547,262
Bilingual Education 11-240-100-XXX131,322120,720134,775
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX475,857583,869556,865
School Sponsored Athletics 11-402-100-XXX1,918,4492,123,1862,168,771
Support Services:
Tuition 11-000-100-XXX3,594,0884,151,5654,649,083
Attendance and Social Work Services 11-000-211-XXX91,731101,95099,175
Health Services 11-000-213-XXX305,558345,870377,030
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217313,797431,730428,850
Guidance 11-000-218-XXX1,701,4021,685,3431,762,378
Child Study Teams 11-000-219-XXX1,286,8741,234,0901,244,168
Improvement of Instructional Services 11-000-221-XXX785,440995,930998,364
Educational Media Services - School Library 11-000-222-XXX685,236723,480799,870
Instructional Staff Training Services 11-000-223-XXX217,125267,647269,073
General Administration 11-000-230-XXX836,168942,310819,855
School Administration 11-000-240-XXX1,781,2541,703,1001,762,046
Central Svcs & Admin Info Technology 11-000-25X-XXX692,205812,7701,047,050
Operation and Maintenance of Plant Services 11-000-26X-XXX5,065,3096,177,2384,686,453
Student Transportation Services 11-000-270-XXX2,620,4152,721,9432,837,718
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,735,9228,845,2758,828,542
Total Support Services Expenditures 27,712,52431,140,24130,609,655
TOTAL GENERAL CURRENT EXPENSE 49,652,30053,349,44153,781,999
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400200
Equipment 12-XXX-XXX-73X681,052437,479237,375
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931560,63600
TOTAL CAPITAL EXPENDITURES 1,241,688437,479237,575
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX328,069357,110354,762
Support Services 13-601-200-XXX107,197114,850138,542
Total Accredited Evening/Adult HS/Post-Grad. 435,266471,960493,304
Adult Education - Local:
Instruction 13-602-100-XXX284,618289,900132,500
Support Services 13-602-200-XXX48,64553,6600
Total Adult Education - Local 333,263343,560132,500
Vocational Evening - Local:
Instruction 13-629-100-XXX53,62757,71028,800
Support Services 13-629-200-XXX26,27530,59032,300
Total Vocational Evening - Local 79,90288,30061,100
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX228,32723,21616,450
Support Services 13-631-200-XXX10,92512,52029,041
Total Evening School for Foreign-Born - Local 239,25235,73645,491
TOTAL SPECIAL SCHOOLS 1,087,683939,556732,395
OPERATING BUDGET GRAND TOTAL 51,981,67154,726,47654,751,969
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX43,94300
TOTAL INSTRUCTIONAL SUPPLEMENT AID 43,94300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX27,41627,72127,721
Nonpublic Auxiliary Services 20-XXX-XXX-XXX71,76973,67073,670
Nonpublic Handicapped Services 20-XXX-XXX-XXX63,694104,210104,210
Nonpublic Nursing Services 20-XXX-XXX-XXX38,29138,29138,291
Nonpublic Technology Initiative 20-XXX-XXX-XXX19,84019,84019,840
Adult Education 20-XXX-XXX-XXX0033,573
Vocational Education 20-XXX-XXX-XXX33,57333,5734,600
Other Special Projects 20-XXX-XXX-XXX4,8004,6000
Total State Projects 303,326301,905301,905
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX506,435574,328574,328
Other Special Projects 20-XXX-XXX-XXX45,37548,64648,646
Total Federal Projects 551,810622,974622,974
TOTAL GRANTS AND ENTITLEMENTS 855,136924,879924,879
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,905,9752,729,2352,729,910
TOTAL REPAYMENT OF DEBT 2,905,9752,729,2352,729,910
Total Expenditures 55,742,78258,380,59058,406,758

 

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 Budget720,184911,313911,313611,313
  Repayment of Debt199,86835,69400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve568,6368,3008,3008,500
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,032,009000
      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 Cost15,21816,18716,23916,74616,109
Total Classroom Instruction8,1198,9089,1449,1469,140
Classroom-Salaries and Benefits7,5638,2718,5878,5648,559
Classroom-General Supplies and Textbooks379536422438407
Classroom-Purchased Services and Other177101135144173
Total Support Services2,2382,4672,5012,4972,452
Support Services-Salaries and Benefits2,0972,2582,2892,2822,230
Total Administrative Costs1,4641,4651,5391,5521,552
Administration-Salaries and Benefits1,1851,1821,2351,2311,204
Total Operations and Maintenance of Plant2,2282,1022,0292,5632,004
Operations & Maintenance of Plant-Salary & Ben.1,0371,0951,1631,2181,146
Total Food Services Costs00000
Total Extracurricular Costs1,0211,077967988961
Total Equipment Costs1512546716084
Employee Benefits as a % of Salaries23.524.626.927.526.7

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
  • Transportaion jointure agreements
  • Morris County Cooperative Purchasing Program
  • Alliance for Competitive Energy Service (ACES _NJASBO)
  • Alliance for Competitive Telecommunication Services (ACT - NJASBO)
  • Educational Services Commision of Morris County transportation
  • Rockaway Township Board of Edcuation transportation
  • Morris County Vocational School District
  • Rockaway Borough Board of education fuel, trash removal
  • Athletic field maintenance with Rockaway

 

Estimated Tax Rate Information
DENVILLE TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,928,830 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,283,243,900 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6538 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,802,450 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,283,243,900 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6921 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,928,830 (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)x1000.4231 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,802,450 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,528,720,539 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.4478 (L)
spacing
ROCKAWAY BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,569,246 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)773,716,600 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5906 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,836,633 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)773,716,600 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.6251 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,569,246 (G)
Estimated Equalized Valuation (as of 10/01/2008)919,378,405 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4970 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,836,633 (J)
Estimated Equalized Valuation (as of 10/01/2008)919,378,405 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5261 (L)
spacing
ROCKAWAY TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,769,627 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)2,895,544,905 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.7864 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,102,083 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)2,895,544,905 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.8324 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,769,627 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,589,890,684 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.4961 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,102,083 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,589,890,684 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5251 (L)
spacing
WHARTON BORO
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,382,289 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)843,727,000 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5194 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,638,736 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)843,727,000 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5498 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,382,289 (G)
Estimated Equalized Valuation (as of 10/01/2008)858,425,583 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5105 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,638,736 (J)
Estimated Equalized Valuation (as of 10/01/2008)858,425,583 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5404 (L)