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User Friendly Budgets
2009

MORRIS - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,4592,4042,374
spacing
Pupils on Roll - Special Full-Time406439420
Pupils on Roll - Special Shared-Time111
Private School Placements171816
spacing
Pupils Sent to Other Dists-Spec Ed Prog171616

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,689,498 1,400,167
Transfers from Other Funds 10-5200 1,248,899 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 29,346,843 29,854,881 30,279,036
Interest Earned on Capital Reserve Funds 10-1XXX 3,000 3,000 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 213,505 237,000 227,000
SUBTOTAL  29,563,348 30,094,881 30,509,036
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,179,110 0 0
Transportation Aid 10-3120 948,923 0 0
Special Education Aid 10-3130 2,079,540 0 0
Bilingual Education 10-3140 13,962 0 0
Stabilization Aid 10-3171 2,204,663 0 0
Extraordinary Aid 10-3131 164,711 244,815 244,815
Consolidated Aid 10-3195 185,295 0 0
Additional Formula Aid 10-3196 463,540 0 0
Other State Aids 10-3XXX 16,986 0 0
Categorical Special Education Aid 10-3132 0 1,578,804 1,616,609
Equalization Aid 10-3176 0 6,144,133 5,833,971
Categorical Security Aid 10-3177 0 207,855 212,370
Categorical Transportation Aid 10-3121 0 871,710 1,139,552
SUBTOTAL  8,256,730 9,047,317 9,047,317
Adjustment for Prior Year Encumbrances  0 149,533 0
Actual Revenues (Over)/Under Expenditures  -777,731 0 0
TOTAL OPERATING BUDGET  38,291,246 40,981,229 40,956,520
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 37,052 77,478 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 7,902 400 0
TOTAL REVENUES FROM STATE SOURCES  7,902 400 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 655,329 605,331 484,282
Other 20-4XXX 78,292 48,122 37,216
TOTAL REVENUES FROM FEDERAL SOURCES  733,621 653,453 521,498
TOTAL GRANTS AND ENTITLEMENTS  778,575 731,331 521,498
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,508,656 1,504,050 1,501,120
TOTAL REVENUES FROM LOCAL SOURCES  1,508,656 1,504,050 1,501,120
TOTAL LOCAL REPAYMENT OF DEBT  1,508,656 1,504,051 1,501,120
TOTAL REPAYMENT OF DEBT  1,508,656 1,504,051 1,501,120
TOTAL REVENUES/SOURCES  40,578,477 43,216,611 42,979,138

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,247,32212,885,88013,037,263
Special Education 11-2XX-100-XXX3,070,8033,223,3793,120,889
Basic Skills/Remedial 11-230-100-XXX664,031664,753680,836
Bilingual Education 11-240-100-XXX43,35327,40227,258
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX73,17981,83377,738
School Sponsored Athletics 11-402-100-XXX54,27272,76467,058
Support Services:
Tuition 11-000-100-XXX1,420,5061,520,1481,613,764
Attendance and Social Work Services 11-000-211-XXX4,1904,5304,368
Health Services 11-000-213-XXX473,746504,093515,018
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,273,8561,849,7481,951,016
Guidance 11-000-218-XXX419,144437,744503,241
Child Study Teams 11-000-219-XXX1,505,2921,571,5121,533,133
Improvement of Instructional Services 11-000-221-XXX284,020316,686298,539
Educational Media Services - School Library 11-000-222-XXX514,425544,326552,049
Instructional Staff Training Services 11-000-223-XXX31,46894,430181,200
General Administration 11-000-230-XXX780,805764,957715,149
School Administration 11-000-240-XXX1,278,4861,372,0821,367,308
Central Svcs & Admin Info Technology 11-000-25X-XXX489,592568,811550,058
Operation and Maintenance of Plant Services 11-000-26X-XXX3,076,4453,274,5683,356,098
Student Transportation Services 11-000-270-XXX3,377,8573,528,1893,542,614
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,388,6696,674,3876,927,325
Total Support Services Expenditures 21,318,50123,026,21123,610,880
TOTAL GENERAL CURRENT EXPENSE 37,471,46139,982,22240,621,922
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X16,81866,7156,700
Facilities Acquisition and Construction Services 12-000-4XX-XXX794,610889,870263,400
TOTAL CAPITAL EXPENDITURES 811,428959,585273,100
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X8,35739,42261,498
OPERATING BUDGET GRAND TOTAL 38,291,24640,981,22940,956,520
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX37,05277,4780
Other State Projects:
Nonpublic Technology Initiative 20-XXX-XXX-XXX04000
Other Special Projects 20-XXX-XXX-XXX7,90200
Total State Projects 7,9024000
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX655,329605,331484,282
Other Special Projects 20-XXX-XXX-XXX78,29248,12237,216
Total Federal Projects 733,621653,453521,498
TOTAL GRANTS AND ENTITLEMENTS 778,575731,331521,498
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,508,6561,504,0511,501,120
TOTAL REPAYMENT OF DEBT 1,508,6561,504,0511,501,120
Total Expenditures 40,578,47743,216,61142,979,138

 

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 Budget2,125,5822,420,9832,216,801816,634
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve240,917243,917246,917249,917
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve315,504729,77100
      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 Cost11,07611,39412,33312,31212,719
Total Classroom Instruction6,9127,0947,6687,4817,681
Classroom-Salaries and Benefits6,5466,7277,2577,0707,175
Classroom-General Supplies and Textbooks304272284285302
Classroom-Purchased Services and Other6195127126204
Total Support Services1,8451,9352,1342,2872,433
Support Services-Salaries and Benefits1,5161,6221,7381,8611,962
Total Administrative Costs1,0941,0901,1751,1721,171
Administration-Salaries and Benefits915900995991998
Total Operations and Maintenance of Plant1,1701,2191,2881,3041,368
Operations & Maintenance of Plant-Salary & Ben.624654683680724
Total Food Services Costs00000
Total Extracurricular Costs5556686765
Total Equipment Costs964242
Employee Benefits as a % of Salaries28.728.828.428.329.5

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
  • Home to school transportation is provided to the high school regional
  • district via a jointure. The District also provides field and athletic
  • trip services for other local districts. Drug service testing is
  • provided to other district's transportation operations. The District
  • participates in consortiums for all non-public and out of district
  • special education services.
  • The District participates in a joint insurance fund for workers
  • compensation insurance, and other insurance lines when savings are
  • projected. The District also participates in joint purhcasing agreements
  • for most school,av, custodial and athletic supplies with other Districts
  • as well as for phone service and utilities. The District purchases fuel
  • for vehicles jointly with the township.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,279,036 (A)
Estimated Net Taxable Valuation (as of 10/02/2008)3,248,332,329 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.9321 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,780,156 (D)
Estimated Net Taxable Valuation (as of 10/02/2008)3,248,332,329 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9784 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,279,036 (G)
Estimated Equalized Valuation (as of 10/01/2008)3,347,231,640 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9046 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,780,156 (J)
Estimated Equalized Valuation (as of 10/01/2008)3,347,231,640 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9494 (L)