03/12/2008 MORRIS - MORRIS SCHOOL DISTRICT
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3913 3963 3945
Pupils on Roll Regular Shared-Time 10 3 7
Pupils on Roll - Special Full-Time 754 731 761
Pupils on Roll - Special Shared-Time 8 5 4
Private School Placements 108 105 105
Pupils Sent to Other Districts-Reg Prog 1 4 4
Pupils Sent to Other Dists-Spec Ed Prog 12 13 14
Pupils Received 194 205 207
Pupils in State Facilities 7 9 9
MORRIS - MORRIS SCHOOL DISTRICT
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,620,026 4,890,826
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 360,000
Budgeted Fund Balance - Tuition Adjustment 10-303 3,298,116
Withdrawal from Cap Res-for Local Share 10-307 1,337,860
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 71,829,348 74,593,144 77,058,100
Tuition 10-1300 3,235,339 3,147,680 3,226,916
Interest Earned on Capital Reserve Funds 10-1XXX 83,151 16,500 30,000
Unrestricted Miscellaneous Revenues 10-1XXX 747,602 400,000 590,000
SUBTOTAL 75,895,440 78,157,324 80,905,016
Revenues from State Sources:
Transportation Aid 10-3120 1,309,155 1,309,155
Special Education Aid 10-3130 3,972,315 3,972,315
Bilingual Education 10-3140 505,546 505,546
Extraordinary Aid 10-3131 216,505 327,617
Consolidated Aid 10-3195 517,878 517,878
Additional Formula Aid 10-3196 220,009 446,618
Other State Aids 10-3XXX 56,538 653,750 80,507
Categorical Special Education Aid 10-3132 2,591,905
Categorical Security Aid 10-3177 622,769
Adjustment Aid 10-3178 3,860,615
Categorical Transportation Aid 10-3121 1,296,474
SUBTOTAL 6,797,946 7,405,262 8,779,887
Revenues from Federal Sources:
IMPACT Aid 10-4100 7,830 5,000
SUBTOTAL 7,830 5,000
Adjustment for Prior Year Encumbrances 956,411
Actual Revenues (Over)/Under Expenditures -3,345,687
TOTAL OPERATING BUDGET 80,893,389 90,504,023 94,575,729
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 90,476 325,330 50,000
Revenues from State Sources:
Demonstrably Effect Prog Aid - Pr Year Carryover 20-3212 13,710
Instructional Supplement Aid - Pr Yr Carryover 20-3214 12,786
Demonstrably Effective Program Aid 20-3212 751,695 742,014
Preschool Education Aid 20-3218 234,300
Instructional Supplement Aid 20-3214 275,492 286,728
Other Restricted Entitlements 20-32XX 787,792 1,020,401 667,213
TOTAL REVENUES FROM STATE SOURCES 1,841,475 2,049,143 901,513
Revenues from Federal Sources:
Title I 20-4411-4416 495,044 675,410 371,015
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,292,002 1,725,533 1,135,954
Other 20-4XXX 472,577 435,463 247,456
TOTAL REVENUES FROM FEDERAL SOURCES 2,259,623 2,836,406 1,754,425
TOTAL GRANTS AND ENTITLEMENTS 4,191,574 5,210,879 2,705,938
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 14,987 11,600
Revenues from Local Sources:
Local Tax Levy 40-1210 1,005,812 980,932 940,370
Miscellaneous 40-1XXX 225
TOTAL REVENUES FROM LOCAL SOURCES 1,006,037 980,932 940,370
Revenues from State Sources:
Debt Service Aid Type II 40-3160 235,854 234,844 233,625
TOTAL LOCAL REPAYMENT OF DEBT 1,241,891 1,230,763 1,185,595
Actual Revenues (Over)/Under Expenditures 7,467
TOTAL REPAYMENT OF DEBT 1,249,358 1,230,763 1,185,595
TOTAL REVENUES/SOURCES 86,334,321 96,945,665 98,467,262
MORRIS - MORRIS SCHOOL DISTRICT
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 23,504,145 25,288,812 26,436,131
Special Education 11-2XX-100-XXX 6,137,271 6,882,145 7,021,619
Basic Skills/Remedial 11-230-100-XXX 995,127 1,053,193 1,102,011
Bilingual Education 11-240-100-XXX 1,457,280 1,699,161 1,889,014
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 278,061 273,064 293,228
School Sponsored Athletics 11-402-100-XXX 1,044,796 1,153,247 1,140,503
Other Instructional Programs 11-4XX-100-XXX 81,902 87,000 94,000
Community Services Programs/Operations 11-800-330-XXX 179,507 184,245 160,431
Support Services:
Tuition 11-000-100-XXX 5,384,802 5,966,826 5,986,536
Attendance and Social Work Services 11-000-211-XXX 50,343 52,561 53,966
Health Services 11-000-213-XXX 897,543 985,097 1,022,376
Students - Related & Extraordinary 11-000-216,217 2,805,858 2,740,837 2,623,235
Guidance 11-000-218-XXX 1,983,431 2,271,587 2,296,237
Child Study Teams 11-000-219-XXX 2,269,422 2,508,570 2,563,312
Improvement of Instructional Services 11-000-221-XXX 885,401 988,456 1,008,547
Educational Media Services - School Library 11-000-222-XXX 1,131,924 1,321,225 1,391,079
Instructional Staff Training Services 11-000-223-XXX 235,127 337,989 331,930
General Administration 11-000-230-XXX 686,121 970,864 887,753
School Administration 11-000-240-XXX 2,602,063 2,680,792 2,742,376
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,522,952 2,038,973 2,022,171
Operation and Maintenance of Plant Services 11-000-26X-XXX 8,137,969 9,226,477 8,833,320
Student Transportation Services 11-000-270-XXX 5,981,581 6,694,137 7,179,220
Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,621,873 13,962,984 15,363,005
Food Services 11-000-310-XXX 230,821 254,040 245,000
Total Support Services Expenditures 46,427,231 53,001,415 54,550,063
TOTAL GENERAL CURRENT EXPENSE 80,105,320 89,622,282 92,687,000
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 360,000
Interest Earned on Capital Reserve 10-604 16,500 30,000
Equipment 12-XXX-XXX-73X 247,883 84,083 392,573
Facilities Acquisition and Construction Services 12-000-4XX-XXX 864,660
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 260,280
TOTAL CAPITAL EXPENDITURES 508,163 460,583 1,287,233
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 38,652 117,124 132,319
Support Services 13-422-200-XXX 8,755 16,098 14,500
Total Summer School 47,407 133,222 146,819
TOTAL SPECIAL SCHOOLS 47,407 133,222 146,819
Transfer of Funds to Charter Schools 10-000-100-56X 232,499 287,936 454,677
OPERATING BUDGET GRAND TOTAL 80,893,389 90,504,023 94,575,729
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 90,476 325,330 50,000
Early Childhood Program Aid:
Instruction 20-211-100-XXX 101,300
Support Services 20-211-200-XXX 133,000
TOTAL EARLY CHILDHOOD PROGRAM AID 234,300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 694,509 671,118
Support Services 20-212-200-XXX 70,896 70,896
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 765,405 742,014
Instructional Supplement Aid:
Instruction 20-214-100-XXX 288,278 286,728
TOTAL INSTRUCTIONAL SUPPLEMENT AID 288,278 286,728
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 123,622 155,598 132,258
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 79,820 126,963 107,919
Nonpublic Handicapped Services 20-XXX-XXX-XXX 166,061 175,378 149,071
Nonpublic Nursing Services 20-XXX-XXX-XXX 171,445 214,926 182,687
Nonpublic Technology Initiative 20-XXX-XXX-XXX 92,360 112,092 95,278
Other Special Projects 20-XXX-XXX-XXX 154,484 235,444
Total State Projects 1,841,475 2,049,143 901,513
Federal Projects:
Title I 20-XXX-XXX-XXX 495,044 675,410 371,015
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,292,002 1,725,533 1,135,954
Other Special Projects 20-XXX-XXX-XXX 472,577 435,463 247,456
Total Federal Projects 2,259,623 2,836,406 1,754,425
TOTAL GRANTS AND ENTITLEMENTS 4,191,574 5,210,879 2,705,938
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,249,358 1,230,763 1,185,595
TOTAL REPAYMENT OF DEBT 1,249,358 1,230,763 1,185,595
Total Expenditures 86,334,321 96,945,665 98,467,262
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 86,334,321 96,945,665 98,467,262
MORRIS - MORRIS SCHOOL DISTRICT
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 2,299,370 1,669,491 2,139,491 1,789,491
Repayment of Debt 22,679 15,212 11,600 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1,627,043 1,449,914 1,826,414 1,856,414
Adult Education Programs 0 0 0 0
Maintenance Reserve 303,197 311,059 311,059 311,059
Legal Reserve 6,220,892 8,520,852 4,540,826 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 - MORRIS SCHOOL DISTRICT
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 14689 15084 16348 16693 16900
Total Classroom Instruction 8368 8732 9481 9555 9797
Classroom-Salaries and Benefits 7986 8377 9014 9073 9312
Classroom-General Supplies and Textbooks 298 238 307 312 314
Classroom-Purchased Services and Other 85 117 160 171 171
Total Support Services 2712 2681 2908 2958 2996
Support Services-Salaries and Benefits 2432 2481 2687 2735 2764
Total Administrative Costs 1250 1234 1417 1445 1445
Administration-Salaries and Benefits 1021 1040 1095 1108 1131
Total Operations and Maintenance of Plant 1885 1935 2002 2185 2105
Operations & Maintenance of Plant-Salary & Ben. 928 945 1020 1029 1062
Total Food Services Costs 37 50 54 54 52
Total Extracurricular Costs 335 338 359 366 371
Total Equipment Costs 29 54 17 18 83
Employee Benefits as a % of Salaries 21.4 23.0 25.7 25.7 27.7
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 - MORRIS SCHOOL DISTRICT
Shared Services -- Description of Shared Services
_________________________________________________
The Morris School District participates in the following shared services
& cooperatives:
Morris County Educational Services Commission-transportation services
Mendham Township Jointure-transportation services
Sussex County Regional Cooperative-transportation services
Morris School District Academy for Professional Development-professional
development services provided in-district and to other districts
Morris School District Food Services-food service and administrative
oversight services provided to Shepherd School and Neighborhood House
Morris County Cooperative-cooperative purchasing
Educational Data Services-cooperative purchasing
NJ Department of the Treasury-Division of Purchasing & Property-state
contract purchasing
Alliance for Competitive Energy Services-energy aggregation bidding
Morris School District Preschool Outreach-Provision of preschool outreach
teachers to Neighborhood House, Collinsville, Children on the Green and
Head Start
Morris Township Public Works-shared use of materials and equipment
Morris School District CABAS Program-multiple district autistic program
MORRIS - MORRIS SCHOOL DISTRICT
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
MORRIS TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 50,939,420 (A)
Estimated Net Taxable Valuation (as of 12/31/2007 ) 3,765,860,825 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.3527 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 51,585,180 (D)
Estimated Net Taxable Valuation (as of 12/31/2007 ) 3,765,860,825 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.3698 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
MORRIS TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 50,939,420 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 5,646,899,098 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9021 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 51,585,180 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 5,646,899,098 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.9135 (L)
MORRIS - MORRIS SCHOOL DISTRICT
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
MORRISTOWN TOWN
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 24,886,202 (A)
Estimated Net Taxable Valuation (as of 12/31/2007 ) 2,257,983,942 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.1021 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 25,201,093 (D)
Estimated Net Taxable Valuation (as of 12/31/2007 ) 2,257,983,942 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.1161 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
MORRISTOWN TOWN
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 24,886,202 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,897,676,843 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8588 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 25,201,093 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 2,897,676,843 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.8697 (L)