02/27/2008 MORRIS - MORRIS PLAINS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 557 553 739
Pupils on Roll - Special Full-Time 60 61 60
Private School Placements 15 22 24
Pupils Sent to Other Districts-Reg Prog 150 154
Pupils Sent to Other Dists-Spec Ed Prog 36 32 32
Pupils Received 1 1
MORRIS - MORRIS PLAINS BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 315,539 382,201 270,462
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 50,000
Withdrawal from Cap Res-for Local Share 10-307 98,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 220,000 276,320 200,000
Transfers from Other Funds 10-5200 35,035
Revenues from Local Sources:
Local Tax Levy 10-1210 11,199,448 11,647,426 12,142,867
Tuition 10-1300 32,141 56,850
Interest Earned on Capital Reserve Funds 10-1XXX 6,175 6,000 47,200
Unrestricted Miscellaneous Revenues 10-1XXX 194,340 172,200 42,000
SUBTOTAL 11,432,104 11,825,626 12,288,917
Revenues from State Sources:
Transportation Aid 10-3120 147,896 147,896
Special Education Aid 10-3130 501,860 501,860
Bilingual Education 10-3140 7,044 7,044
Stabilization Aid 10-3171 176,321 176,321
Extraordinary Aid 10-3131 48,829 88,321
Consolidated Aid 10-3195 41,092 41,092
Additional Formula Aid 10-3196 26,226 53,239
Other State Aids 10-3XXX 9,090 40,000
Categorical Special Education Aid 10-3132 475,485
Categorical Security Aid 10-3177 62,529
Adjustment Aid 10-3178 195,118
Categorical Transportation Aid 10-3121 164,237
SUBTOTAL 958,358 967,452 985,690
Adjustment for Prior Year Encumbrances 211,783
Actual Revenues (Over)/Under Expenditures -317,625
TOTAL OPERATING BUDGET 12,327,872 13,663,382 13,843,069
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 151,519 159,290 135,400
Other 20-4XXX 27,990 20,810 17,700
TOTAL REVENUES FROM FEDERAL SOURCES 179,509 180,100 153,100
TOTAL GRANTS AND ENTITLEMENTS 179,509 180,100 153,100
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 560,994 571,244 580,844
TOTAL REVENUES FROM LOCAL SOURCES 560,994 571,244 580,844
TOTAL LOCAL REPAYMENT OF DEBT 560,994 571,244 580,844
TOTAL REPAYMENT OF DEBT 560,994 571,244 580,844
TOTAL REVENUES/SOURCES 13,068,375 14,414,726 14,577,013
MORRIS - MORRIS PLAINS BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,837,041 3,168,511 3,012,531
Special Education 11-2XX-100-XXX 603,388 654,013 680,545
Basic Skills/Remedial 11-230-100-XXX 52,949 56,851 109,467
Bilingual Education 11-240-100-XXX 2,159 5,500 5,550
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 65,166 80,000 75,000
School Sponsored Athletics 11-402-100-XXX 56,524 63,590 56,600
Support Services:
Tuition 11-000-100-XXX 3,475,095 4,015,522 4,274,280
Health Services 11-000-213-XXX 94,686 116,706 114,825
Students - Related & Extraordinary 11-000-216,217 103,988 101,021 103,225
Guidance 11-000-218-XXX 125,484 135,461 80,514
Child Study Teams 11-000-219-XXX 389,726 463,677 444,881
Improvement of Instructional Services 11-000-221-XXX 8,337 10,500 10,500
Educational Media Services - School Library 11-000-222-XXX 151,740 157,491 131,228
Instructional Staff Training Services 11-000-223-XXX 9,722 18,800 18,800
General Administration 11-000-230-XXX 396,722 454,130 463,314
School Administration 11-000-240-XXX 187,493 196,905 162,133
Central Svcs & Admin Info Technology 11-000-25X-XXX 236,814 256,767 261,564
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,100,539 1,229,813 1,161,869
Student Transportation Services 11-000-270-XXX 702,029 719,459 778,030
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,645,883 1,693,200 1,716,982
Total Support Services Expenditures 8,628,258 9,569,452 9,722,145
TOTAL GENERAL CURRENT EXPENSE 12,245,485 13,597,917 13,661,838
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 6,000 47,200
Equipment 12-XXX-XXX-73X 82,387 43,559 36,031
Facilities Acquisition and Construction Services 12-000-4XX-XXX 98,000
TOTAL CAPITAL EXPENDITURES 82,387 49,559 181,231
Transfer of Funds to Charter Schools 10-000-100-56X 15,906
OPERATING BUDGET GRAND TOTAL 12,327,872 13,663,382 13,843,069
SPECIAL GRANTS AND ENTITLEMENTS
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 151,519 159,290 135,400
Federal Projects:
Other Special Projects 20-XXX-XXX-XXX 27,990 20,810 17,700
Total Federal Projects 179,509 180,100 153,100
TOTAL GRANTS AND ENTITLEMENTS 179,509 180,100 153,100
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 571,244 580,844
Additional State School Building Aid-Ch.177 40-702-510-XXX 560,994
Total Additional State School Building Aid 560,994
TOTAL REPAYMENT OF DEBT 560,994 571,244 580,844
Total Expenditures 13,068,375 14,414,726 14,577,013
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 13,068,375 14,414,726 14,577,013
MORRIS - MORRIS PLAINS BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 610,357 493,560 456,476 267,172
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 140,417 196,592 202,592 151,792
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 236,492 274,275 81,158 0
Tuition Reserve 696,553 656,320 380,000 180,000
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
MORRIS - MORRIS PLAINS BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13634 13103 13596 14435 10775
Total Classroom Instruction 7824 7538 7152 7708 5811
Classroom-Salaries and Benefits 7509 7192 6814 7358 5548
Classroom-General Supplies and Textbooks 314 346 298 309 232
Classroom-Purchased Services and Other 0 0 39 41 31
Total Support Services 1918 1884 1900 1993 1405
Support Services-Salaries and Benefits 1485 1601 1553 1624 1132
Total Administrative Costs 1601 1564 1557 1619 1217
Administration-Salaries and Benefits 1206 1251 1168 1216 912
Total Operations and Maintenance of Plant 2084 1897 2764 2881 2177
Operations & Maintenance of Plant-Salary & Ben. 853 887 1651 1716 1275
Total Food Services Costs 0 0
Total Extracurricular Costs 207 212 224 234 165
Total Equipment Costs 549 134 57 71 45
Employee Benefits as a % of Salaries 31.2 31.4 30.1 29.2 31.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
MORRIS - MORRIS PLAINS BORO
Unusual Revenues and Appropriations
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Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues: 0 Total Unusual Appropriations: 0
MORRIS - MORRIS PLAINS BORO
Shared Services -- Description of Shared Services
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MORRIS - MORRIS PLAINS BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,895,147 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 776,136,704 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.5326 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,475,991 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 776,136,704 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.6074 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,895,147 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,511,662,657 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7869 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,475,991 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,511,662,657 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.8253 (L)
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