>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>RANDOLPH TWP

User Friendly Budgets
2009

MORRIS - RANDOLPH TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,8464,7574,803
Pupils on Roll Regular Shared-Time11108
spacing
Pupils on Roll - Special Full-Time720763794
Pupils on Roll - Special Shared-Time902
Private School Placements474851
spacing
Pupils Sent to Other Districts-Reg Prog0020
Pupils Sent to Other Dists-Spec Ed Prog764
Pupils Received040
Pupils in State Facilities201

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 45,716 0
Transfers from Other Funds 10-5200 6,717 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 54,895,876 57,091,711 59,375,379
Tuition 10-1300 23,022 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 17 25 25
Other Restricted Miscellaneous Revenues 10-1XXX 98,857 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 172,155 431,250 343,000
SUBTOTAL  55,189,927 57,522,986 59,718,404
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,036,148 0 0
Transportation Aid 10-3120 1,345,161 0 0
Special Education Aid 10-3130 3,140,819 0 0
Bilingual Education 10-3140 107,060 0 0
Stabilization Aid 10-3171 4,625,083 0 0
Extraordinary Aid 10-3131 135,041 105,000 105,000
Consolidated Aid 10-3195 300,327 0 0
Additional Formula Aid 10-3196 642,775 0 0
Other State Aids 10-3XXX 59,785 0 0
Categorical Special Education Aid 10-3132 0 3,101,435 3,169,353
Equalization Aid 10-3176 0 8,271,601 8,674,588
Categorical Security Aid 10-3177 0 416,571 427,968
Categorical Transportation Aid 10-3121 0 1,700,495 1,892,698
SUBTOTAL  11,392,199 13,595,102 14,269,607
Adjustment for Prior Year Encumbrances  0 87,349 0
Actual Revenues (Over)/Under Expenditures  753,256 0 0
TOTAL OPERATING BUDGET  67,342,099 71,251,153 73,988,011
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 31,411 0 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 15,529 0 0
Other Restricted Entitlements 20-32XX 72,164 93,953 124,408
TOTAL REVENUES FROM STATE SOURCES  87,693 93,953 124,408
Revenues from Federal Sources:
Title VI 20-4417-4418 0 11,566 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,017,495 962,213 1,059,435
Other 20-4XXX 133,372 194,715 238,845
TOTAL REVENUES FROM FEDERAL SOURCES  1,150,867 1,168,494 1,298,280
TOTAL GRANTS AND ENTITLEMENTS  1,269,971 1,262,447 1,422,688
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 106,566
Revenues from Local Sources:
Local Tax Levy 40-1210 3,733,731 3,744,312 3,646,025
Miscellaneous 40-1XXX 406 0 0
TOTAL REVENUES FROM LOCAL SOURCES  3,734,137 3,744,312 3,646,025
Revenues from State Sources:
Debt Service Aid Type II 40-3160 282,999 283,488 314,384
TOTAL LOCAL REPAYMENT OF DEBT  4,017,136 4,027,800 4,066,975
Actual Revenues (Over)/Under Expenditures  -406 0 0
TOTAL REPAYMENT OF DEBT  4,016,730 4,027,800 4,066,975
TOTAL REVENUES/SOURCES  72,628,800 76,541,400 79,477,674

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX25,121,03027,631,95227,342,441
Special Education 11-2XX-100-XXX3,946,2124,516,6634,871,067
Basic Skills/Remedial 11-230-100-XXX690,674527,276611,995
Bilingual Education 11-240-100-XXX206,856229,266240,466
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX540,950481,433457,454
School Sponsored Athletics 11-402-100-XXX940,7301,069,4751,144,508
Support Services:
Tuition 11-000-100-XXX1,957,4002,203,2392,595,886
Attendance and Social Work Services 11-000-211-XXX40,969126,34883,007
Health Services 11-000-213-XXX759,104797,725819,847
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,477,5101,633,5851,538,069
Guidance 11-000-218-XXX1,435,7781,479,9841,489,819
Child Study Teams 11-000-219-XXX1,734,5561,707,6531,711,786
Improvement of Instructional Services 11-000-221-XXX1,176,3251,174,6071,388,145
Educational Media Services - School Library 11-000-222-XXX716,219784,730751,547
Instructional Staff Training Services 11-000-223-XXX134,704197,041118,125
General Administration 11-000-230-XXX1,836,3571,772,8661,895,654
School Administration 11-000-240-XXX2,943,8092,908,4912,802,142
Central Svcs & Admin Info Technology 11-000-25X-XXX1,226,7641,048,450981,665
Operation and Maintenance of Plant Services 11-000-26X-XXX5,707,5975,732,5165,797,994
Student Transportation Services 11-000-270-XXX3,399,9333,502,0933,772,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,433,49310,471,65012,543,820
Food Services 11-000-310-XXX092,000100,000
Total Support Services Expenditures 34,980,51835,632,97838,390,006
TOTAL GENERAL CURRENT EXPENSE 66,426,97070,089,04373,057,937
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402525
Equipment 12-XXX-XXX-73X572,183781,187638,287
Facilities Acquisition and Construction Services 12-000-4XX-XXX275,894333,992188,000
TOTAL CAPITAL EXPENDITURES 848,0771,115,204826,312
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X67,05246,906103,762
OPERATING BUDGET GRAND TOTAL 67,342,09971,251,15373,988,011
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX31,41100
Instructional Supplement Aid:
Support Services 20-214-200-XXX15,52900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,52900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,71911,42011,037
Nonpublic Auxiliary Services 20-XXX-XXX-XXX32,8234,60212,923
Nonpublic Handicapped Services 20-XXX-XXX-XXX12,33957,13777,828
Nonpublic Nursing Services 20-XXX-XXX-XXX12,04313,51414,900
Nonpublic Technology Initiative 20-XXX-XXX-XXX6,2407,2807,720
Total State Projects 87,69393,953124,408
Federal Projects:
Title VI 20-XXX-XXX-XXX011,5660
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,017,495962,2131,059,435
Other Special Projects 20-XXX-XXX-XXX133,372194,715238,845
Total Federal Projects 1,150,8671,168,4941,298,280
TOTAL GRANTS AND ENTITLEMENTS 1,269,9711,262,4471,422,688
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,016,7304,027,8004,066,975
TOTAL REPAYMENT OF DEBT 4,016,7304,027,8004,066,975
Total Expenditures 72,628,80076,541,40079,477,674

 

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 Budget1,357,4711,291,5331,291,5331,291,533
  Repayment of Debt37,44337,849106,5660
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve8515,8685,8935,918
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve692,63145,71600
      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 Cost10,65310,96311,38211,65911,909
Total Classroom Instruction6,4086,5406,9857,1657,328
Classroom-Salaries and Benefits6,1436,2266,6566,8606,997
Classroom-General Supplies and Textbooks201255265222244
Classroom-Purchased Services and Other6459648388
Total Support Services1,5801,6221,6161,7121,744
Support Services-Salaries and Benefits1,4931,4871,5131,5971,639
Total Administrative Costs1,1861,2641,1961,2091,209
Administration-Salaries and Benefits9251,008975988982
Total Operations and Maintenance of Plant1,1171,1451,1661,1571,173
Operations & Maintenance of Plant-Salary & Ben.629644691674674
Total Food Services Costs00181718
Total Extracurricular Costs294315322328344
Total Equipment Costs77103125141114
Employee Benefits as a % of Salaries2122.924.321.325.5

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
  • Starting July 1, 2009, the district will be cooperating with the township
  • concerning IT support. The township originally contracted this to an out-
  • side vendor. This relationship will cease and the School District will
  • provide the services.
  • In process is plan development with the township for the physical merger
  • of the district's fleet maintenance garage to the Township's facility.
  • This will result and annual rental savings of $80,000.
  • Township's Recreation Department takes advantage of district fields and b
  • buildings when they are needed and available.
  • Township provide diesel fuel, gasoline, road salt to the district as need
  • ed. This eliminates the need for additional stockpiling of inventory whil
  • e maintaining availablity.
  • The district share equipment between eachother as needed. This eliminates
  • the need for equipment duplication. Some of this equipment is extremely
  • costly and used infrequently.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy59,375,379 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)2,910,303,249 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.0402 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy63,021,404 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)2,910,303,249 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.1655 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy59,375,379 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,923,940,415 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.2059 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy63,021,404 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,923,940,415 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.2799 (L)