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User Friendly Budgets
2009

MORRIS - RIVERDALE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time232245277
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Pupils on Roll - Special Full-Time504236
Private School Placements565
spacing
Pupils Sent to Other Districts-Reg Prog999789
Pupils Sent to Other Dists-Spec Ed Prog191918

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 73,209 111,169
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 0 43,162
Revenues from Local Sources:
Local Tax Levy 10-1210 5,502,664 5,722,771 5,829,045
Tuition 10-1300 33,077 28,000 17,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 200 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 52,802 30,000 40,000
SUBTOTAL  5,588,543 5,780,971 5,887,545
Revenues from State Sources:
Special Education Aid 10-3130 342,625 0 0
Extraordinary Aid 10-3131 13,280 30,153 0
Consolidated Aid 10-3195 41,803 0 0
Additional Formula Aid 10-3196 23,412 0 0
Other State Aids 10-3XXX 4,882 0 0
Categorical Special Education Aid 10-3132 0 222,990 235,506
Categorical Security Aid 10-3177 0 29,715 31,959
Adjustment Aid 10-3178 0 54,967 38,961
Categorical Transportation Aid 10-3121 0 78,171 79,417
SUBTOTAL  426,002 415,996 385,843
Adjustment for Prior Year Encumbrances  0 84,787 0
Actual Revenues (Over)/Under Expenditures  -202,715 0 0
TOTAL OPERATING BUDGET  5,811,830 6,354,963 6,427,719
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 8,154 7,999 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 74,672 76,773 76,773
Other 20-4XXX 8,514 8,389 8,389
TOTAL REVENUES FROM FEDERAL SOURCES  91,340 93,161 85,162
TOTAL GRANTS AND ENTITLEMENTS  91,340 93,161 85,162
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 344,346 314,713 422,477
TOTAL REVENUES FROM LOCAL SOURCES  344,346 314,713 422,477
TOTAL LOCAL REPAYMENT OF DEBT  344,346 314,713 422,478
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  344,345 314,713 422,478
TOTAL REVENUES/SOURCES  6,247,515 6,762,837 6,935,359

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,304,7411,475,2711,524,044
Special Education 11-2XX-100-XXX310,570299,001283,595
Basic Skills/Remedial 11-230-100-XXX73,30979,281116,893
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,92329,40229,360
School Sponsored Athletics 11-402-100-XXX20,83619,64019,360
Support Services:
Tuition 11-000-100-XXX1,698,3301,908,6511,810,353
Attendance and Social Work Services 11-000-211-XXX050,00026,050
Health Services 11-000-213-XXX61,48767,20068,430
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217121,311201,006241,455
Guidance 11-000-218-XXX38,19927,87128,550
Child Study Teams 11-000-219-XXX216,720210,668203,093
Improvement of Instructional Services 11-000-221-XXX52,54000
Educational Media Services - School Library 11-000-222-XXX74,56876,79073,557
Instructional Staff Training Services 11-000-223-XXX8,2737,00015,000
General Administration 11-000-230-XXX249,514257,375290,680
School Administration 11-000-240-XXX100,358125,597107,616
Central Svcs & Admin Info Technology 11-000-25X-XXX109,84078,93993,271
Operation and Maintenance of Plant Services 11-000-26X-XXX349,083451,895430,419
Student Transportation Services 11-000-270-XXX290,241340,048345,812
Personal Services - Employee Benefits 11-XXX-XXX-2XX640,354587,884647,019
Total Support Services Expenditures 4,010,8184,390,9244,381,305
TOTAL GENERAL CURRENT EXPENSE 5,739,1976,293,5196,354,557
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040043,162
Interest Earned on Capital Reserve 10-60402001,000
Equipment 12-XXX-XXX-73X3,51335,2440
Facilities Acquisition and Construction Services 12-000-4XX-XXX69,12026,00029,000
TOTAL CAPITAL EXPENDITURES 72,63361,44473,162
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 5,811,8306,354,9636,427,719
GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX8,1547,9990
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX74,67276,77376,773
Other Special Projects 20-XXX-XXX-XXX8,5148,3898,389
Total Federal Projects 91,34093,16185,162
TOTAL GRANTS AND ENTITLEMENTS 91,34093,16185,162
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX344,345314,713422,478
TOTAL REPAYMENT OF DEBT 344,345314,713422,478
Total Expenditures 6,247,5156,762,8376,935,359

 

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 Budget263,209341,371293,162250,000
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve158,000150,662151,862196,024
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve64,065111,169111,1690
      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 Cost13,09813,39013,89914,09313,413
Total Classroom Instruction7,0608,1327,8827,6997,411
Classroom-Salaries and Benefits6,6237,6867,3367,1396,883
Classroom-General Supplies and Textbooks213221294309336
Classroom-Purchased Services and Other224224252251192
Total Support Services2,4152,0692,4942,5922,442
Support Services-Salaries and Benefits1,7581,7772,0302,0761,887
Total Administrative Costs2,0661,6541,7651,8601,841
Administration-Salaries and Benefits1,6609781,1561,4411,476
Total Operations and Maintenance of Plant1,3841,3931,5451,7331,525
Operations & Maintenance of Plant-Salary & Ben.748721705910816
Total Food Services Costs70000
Total Extracurricular Costs160143201197182
Total Equipment Costs01301230
Employee Benefits as a % of Salaries25.925.4222122.5

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
  • . ACES- electric & natural gas group purchasing program
  • . N.J. Pooled Insurance Program - liability & workers compensation
  • . Educational Services Comm of Morris Co-
  • Cooperative purchasing bid for supplies & materials for:
  • classroom, athletic, custodial, library, AV, office, health, P.E.
  • science and technology
  • Health & safety training & services
  • Special ed/vocational busing, classified student placements
  • . Passaic Co Educational Services Comm- special ed/vocational busing
  • . Pompton Lakes BOE- sending/receiving HS tuition, staff in-service
  • . Riverdale Borough
  • garbage collection, plowing/salting, vehicle repair, field repairs,
  • sidewalk replacement, tree removal, minor facility repairs,
  • sewer & water usage

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,829,045 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)841,435,797 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.6927 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,251,522 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)841,435,797 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.7430 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,829,045 (G)
Estimated Equalized Valuation (as of 10/01/2008)880,583,446 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.6620 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,251,522 (J)
Estimated Equalized Valuation (as of 10/01/2008)880,583,446 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.7099 (L)