User Friendly budget 03/24/2008 MORRIS - LONG HILL TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008 Actual Actual Estimated Pupils on Roll Regular Full-Time 967 932 946 Pupils on Roll - Special Full-Time 120 131 132 Private School Placements 5 7 9 Pupils Sent to Other Dists-Spec Ed Prog 2 2 1 Pupils Received 1 1 Pupils in State Facilities 1 1 1 MORRIS - LONG HILL TWP Advertised Revenues Budget Category Account 2006-07 2007-08 2008-09 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 401,982 275,132 Budgeted Fund Bal - Deposit to Capital Reserve 10-303 7,784 Revenues from Local Sources: Local Tax Levy 10-1210 11,433,923 11,885,513 12,649,048 Tuition 10-1300 15,712 29,000 19,800 Interest Earned on Capital Reserve Funds 10-1XXX 220 200 200 Unrestricted Miscellaneous Revenues 10-1XXX 185,679 55,800 55,800 SUBTOTAL 11,635,534 11,970,513 12,724,848 Revenues from State Sources: Transportation Aid 10-3120 300,776 300,776 Special Education Aid 10-3130 513,026 513,026 Bilingual Education 10-3140 12,920 12,920 Stabilization Aid 10-3171 3,634 3,634 Extraordinary Aid 10-3131 21,141 35,002 Consolidated Aid 10-3195 57,495 57,495 Additional Formula Aid 10-3196 26,636 54,071 Other State Aids 10-3XXX 6,079 Categorical Special Education Aid 10-3132 580,739 Categorical Security Aid 10-3177 76,286 Adjustment Aid 10-3178 27,301 Categorical Transportation Aid 10-3121 266,089 SUBTOTAL 941,707 941,922 985,417 Adjustment for Prior Year Encumbrances 2,337 Actual Revenues (Over)/Under Expenditures 483,069 TOTAL OPERATING BUDGET 13,060,310 13,189,904 13,710,265 GRANTS AND ENTITLEMENTS Revenues from State Sources: Other Restricted Entitlements 20-32XX 107,338 99,700 99,700 TOTAL REVENUES FROM STATE SOURCES 107,338 99,700 99,700 Revenues from Federal Sources: Title VI 20-4417-4418 8,000 1,511 I.D.E.A. Part B (Handicapped) 20-4420-4429 262,295 190,000 220,000 Other 20-4XXX 26,972 26,123 TOTAL REVENUES FROM FEDERAL SOURCES 289,267 198,000 247,634 TOTAL GRANTS AND ENTITLEMENTS 396,605 297,700 347,334 REPAYMENT OF DEBT Revenues from Local Sources: Local Tax Levy 40-1210 1,523,279 1,543,631 1,519,719 TOTAL REVENUES FROM LOCAL SOURCES 1,523,279 1,543,631 1,519,719 TOTAL LOCAL REPAYMENT OF DEBT 1,523,279 1,543,631 1,519,719 TOTAL REPAYMENT OF DEBT 1,523,279 1,543,631 1,519,719 TOTAL REVENUES/SOURCES 14,980,194 15,031,235 15,577,318 MORRIS - LONG HILL TWP 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 3,946,368 3,858,166 3,878,386 Special Education 11-2XX-100-XXX 1,360,396 1,445,219 1,494,358 Basic Skills/Remedial 11-230-100-XXX 150,641 122,240 71,153 Bilingual Education 11-240-100-XXX 76,883 81,880 84,222 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 32,369 20,540 7,247 School Sponsored Athletics 11-402-100-XXX 23,491 Support Services: Tuition 11-000-100-XXX 122,555 236,224 288,508 Health Services 11-000-213-XXX 217,878 228,715 246,905 Students - Related & Extraordinary 11-000-216,217 481,813 472,838 603,117 Guidance 11-000-218-XXX 150,600 162,350 153,475 Child Study Teams 11-000-219-XXX 469,030 486,786 457,588 Improvement of Instructional Services 11-000-221-XXX 75,376 80,797 75,319 Educational Media Services - School Library 11-000-222-XXX 167,289 180,454 186,251 Instructional Staff Training Services 11-000-223-XXX 12,208 21,343 18,300 General Administration 11-000-230-XXX 417,419 415,729 389,846 School Administration 11-000-240-XXX 578,532 593,045 563,384 Central Svcs & Admin Info Technology 11-000-25X-XXX 347,316 355,552 353,873 Operation and Maintenance of Plant Services 11-000-26X-XXX 1,350,805 1,333,287 1,474,398 Student Transportation Services 11-000-270-XXX 842,923 857,600 849,501 Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,215,636 2,236,939 2,499,234 Total Support Services Expenditures 7,449,380 7,661,659 8,159,699 TOTAL GENERAL CURRENT EXPENSE 13,039,528 13,189,704 13,695,065 CAPITAL EXPENDITURES Deposit to Capital Reserve 10-604 7,804 Interest Earned on Capital Reserve 10-604 200 200 Equipment 12-XXX-XXX-73X 12,978 15,000 TOTAL CAPITAL EXPENDITURES 20,782 200 15,200 OPERATING BUDGET GRAND TOTAL 13,060,310 13,189,904 13,710,265 SPECIAL GRANTS AND ENTITLEMENTS Nonpublic Textbooks 20-XXX-XXX-XXX 15,571 17,500 17,500 Other State Projects: Nonpublic Auxiliary Services 20-XXX-XXX-XXX 16,449 15,000 15,000 Nonpublic Handicapped Services 20-XXX-XXX-XXX 45,042 39,000 39,000 Nonpublic Nursing Services 20-XXX-XXX-XXX 20,716 18,000 18,000 Nonpublic Technology Initiative 20-XXX-XXX-XXX 9,560 10,200 10,200 Total State Projects 107,338 99,700 99,700 Federal Projects: Title VI 20-XXX-XXX-XXX 8,000 1,511 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 262,295 190,000 220,000 Other Special Projects 20-XXX-XXX-XXX 26,972 26,123 Total Federal Projects 289,267 198,000 247,634 TOTAL GRANTS AND ENTITLEMENTS 396,605 297,700 347,334 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 1,523,279 1,543,631 1,519,719 TOTAL REPAYMENT OF DEBT 1,523,279 1,543,631 1,519,719 Total Expenditures 14,980,194 15,031,235 15,577,318 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 14,980,194 15,031,235 15,577,318 MORRIS - LONG HILL TWP 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 534,303 228,006 28,006 28,006 Repayment of Debt 0 0 0 0 Reserved for Specific Purposes: General Operating Budget: Capital Reserve 66,178 73,982 74,182 74,382 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 75,132 75,132 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Reserved for Repayment of Debt 0 0 0 0 MORRIS - LONG HILL TWP 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 10628 11264 11054 11379 11648 Total Classroom Instruction 6151 6464 6297 6481 6557 Classroom-Salaries and Benefits 5857 6252 6027 6202 6246 Classroom-General Supplies and Textbooks 282 191 233 240 178 Classroom-Purchased Services and Other 13 21 38 39 133 Total Support Services 1600 1796 1847 1901 2024 Support Services-Salaries and Benefits 1435 1576 1690 1739 1787 Total Administrative Costs 1438 1503 1500 1546 1491 Administration-Salaries and Benefits 1140 1200 1219 1255 1219 Total Operations and Maintenance of Plant 1384 1437 1387 1428 1568 Operations & Maintenance of Plant-Salary & Ben. 784 849 805 828 877 Total Food Services Costs 0 0 Total Extracurricular Costs 55 64 23 23 8 Total Equipment Costs 12 12 0 0 14 Employee Benefits as a % of Salaries 27.3 26.3 26.5 26.5 29.7 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 - LONG HILL TWP Shared Services -- Description of Shared Services _________________________________________________ The district has entered into an interlocal agreement with Harding Township Schools to share a Special Services Director. In 2007-08, the Director is 20% in district and 80% in Harding. In 2008-09, she will be shared 50-50% between the two districts. In addition to this initiative, the district is a member of ACES, insurance consortiums for both workers compensation and property/ liability and buying co-ops. The district also works with the township on snow removal and other facility issues. MORRIS - LONG HILL TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 08-09 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 0 (A) Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,278,011,246 (B) Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 0 (D) Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,278,011,246 (E) Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.0000 (F) B. Estimated 08-09 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 0 (G) Estimated Equalized Valuation (as of 10/01/2007 ) 1,873,950,682 (H) Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)X100 0.0000 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 0 (J) Estimated Equalized Valuation (as of 10/01/2007 ) 1,873,950,682 (K) Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)X100 0.0000 (L)