03/26/2008 MORRIS - BOONTON TOWN
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1073 1048 1065
Pupils on Roll Regular Shared-Time 14 10 4
Pupils on Roll - Special Full-Time 198 196 184
Pupils on Roll - Special Shared-Time 7 8 3
Private School Placements 14 30 23
Pupils Sent to Other Dists-Spec Ed Prog 6 6 7
Pupils Received 322 303 284
Pupils in State Facilities 4
MORRIS - BOONTON TOWN
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 125,506 425,992
Transfers from Other Funds 10-5200 93,621
Revenues from Local Sources:
Local Tax Levy 10-1210 13,755,266 14,051,450 14,504,566
Other Local Governmental Units - Restricted 10-12XX 45,994
Tuition 10-1300 3,716,535 4,572,610 4,612,395
Interest Earned on Capital Reserve Funds 10-1XXX 1,006 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 132,882 112,500 72,500
Unrestricted Miscellaneous Revenues 10-1XXX 103,959 48,000 42,500
SUBTOTAL 17,709,648 18,785,060 19,278,455
Revenues from State Sources:
Transportation Aid 10-3120 66,620 66,620
Special Education Aid 10-3130 646,070 646,070
Bilingual Education 10-3140 90,960 90,960
Stabilization Aid 10-3171 242,449 242,449
Extraordinary Aid 10-3131 70,531 98,345
Consolidated Aid 10-3195 108,513 108,513
Additional Formula Aid 10-3196 40,222 81,651
Other State Aids 10-3XXX 3,517
Categorical Special Education Aid 10-3132 546,127
Equalization Aid 10-3176 807,252
Categorical Security Aid 10-3177 150,978
Categorical Transportation Aid 10-3121 82,758
SUBTOTAL 1,268,882 1,236,263 1,685,460
Adjustment for Prior Year Encumbrances 1,015,665
Actual Revenues (Over)/Under Expenditures -1,433,416
TOTAL OPERATING BUDGET 17,638,735 21,162,494 21,389,907
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,566
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 125,183 139,865
Instructional Supplement Aid 20-3214 46,263 46,263
Other Restricted Entitlements 20-32XX 69,575 140,080 63,250
TOTAL REVENUES FROM STATE SOURCES 241,021 326,208 63,250
Revenues from Federal Sources:
Title I 20-4411-4416 122,157 103,869 113,217
I.D.E.A. Part B (Handicapped) 20-4420-4429 256,701 274,872 255,000
Other 20-4XXX 37,799 52,756 56,933
TOTAL REVENUES FROM FEDERAL SOURCES 416,657 431,497 425,150
TOTAL GRANTS AND ENTITLEMENTS 664,244 757,705 488,400
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 593,783
TOTAL REVENUES FROM LOCAL SOURCES 593,783
Revenues from State Sources:
Debt Service Aid Type II 40-3160 480,312
TOTAL LOCAL REPAYMENT OF DEBT 1,074,095
TOTAL REPAYMENT OF DEBT 1,074,095
TOTAL REVENUES/SOURCES 18,302,979 21,920,199 22,952,402
MORRIS - BOONTON TOWN
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 5,235,541 6,050,481 6,015,593
Special Education 11-2XX-100-XXX 1,677,018 2,006,850 2,278,050
Basic Skills/Remedial 11-230-100-XXX 254,020 315,909 364,220
Bilingual Education 11-240-100-XXX 112,126 235,736 214,137
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 64,758 102,975 94,596
School Sponsored Athletics 11-402-100-XXX 421,218 555,908 605,956
Support Services:
Tuition 11-000-100-XXX 1,131,804 1,687,802 1,316,647
Attendance and Social Work Services 11-000-211-XXX 2,000 2,000
Health Services 11-000-213-XXX 225,965 270,791 266,075
Students - Related & Extraordinary 11-000-216,217 297,923 371,973 446,735
Guidance 11-000-218-XXX 538,024 705,348 715,922
Child Study Teams 11-000-219-XXX 498,047 706,101 768,567
Improvement of Instructional Services 11-000-221-XXX 217,736 368,558 423,959
Educational Media Services - School Library 11-000-222-XXX 343,394 432,511 336,572
Instructional Staff Training Services 11-000-223-XXX 8,551 15,851 3,000
General Administration 11-000-230-XXX 536,207 627,191 494,074
School Administration 11-000-240-XXX 979,071 898,302 920,972
Central Svcs & Admin Info Technology 11-000-25X-XXX 382,269 429,403 447,518
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,719,669 1,923,443 1,905,266
Student Transportation Services 11-000-270-XXX 433,857 446,504 450,962
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,412,618 2,825,633 3,276,220
Total Support Services Expenditures 9,727,135 11,711,411 11,772,489
TOTAL GENERAL CURRENT EXPENSE 17,491,816 20,979,270 21,345,041
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 500 500
Equipment 12-XXX-XXX-73X 58,675 11,585 4,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 16,740 88,016
TOTAL CAPITAL EXPENDITURES 75,415 100,101 4,500
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 32,402 27,500
Support Services 13-422-200-XXX 2,598 10,500
Total Summer School 35,000 38,000
TOTAL SPECIAL SCHOOLS 35,000 38,000
Transfer of Funds to Charter Schools 10-000-100-56X 36,504 45,123 40,366
OPERATING BUDGET GRAND TOTAL 17,638,735 21,162,494 21,389,907
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,566
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 113,270 131,865
Support Services 20-212-200-XXX 11,913 8,000
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 125,183 139,865
Instructional Supplement Aid:
Instruction 20-214-100-XXX 40,067 46,263
Support Services 20-214-200-XXX 6,196
TOTAL INSTRUCTIONAL SUPPLEMENT AID 46,263 46,263
Other State Projects:
Instruction 20-217-100-XXX 58,695
Support Services 20-217-200-XXX 3,555
TOTAL TARA USED TO SUPPORT PROGRAMS 62,250
Nonpublic Textbooks 20-XXX-XXX-XXX 7,943 9,222 9,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 16,305 21,964 13,250
Nonpublic Handicapped Services 20-XXX-XXX-XXX 26,426 27,306 28,000
Nonpublic Nursing Services 20-XXX-XXX-XXX 12,325 12,738 13,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 6,576 6,600
Total State Projects 241,021 326,208 63,250
Federal Projects:
Title I 20-XXX-XXX-XXX 122,157 103,869 113,217
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 256,701 274,872 255,000
Other Special Projects 20-XXX-XXX-XXX 37,799 52,756 56,933
Total Federal Projects 416,657 431,497 425,150
TOTAL GRANTS AND ENTITLEMENTS 664,244 757,705 488,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,074,095
TOTAL REPAYMENT OF DEBT 1,074,095
Total Expenditures 18,302,979 21,920,199 22,952,402
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 18,302,979 21,920,199 22,952,402
MORRIS - BOONTON TOWN
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 46,021 481,685 782,171 356,179
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 34,516 35,522 36,022 36,522
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 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 - BOONTON TOWN
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 11414 12704 14283 15298 15694
Total Classroom Instruction 6471 7049 7996 8492 8746
Classroom-Salaries and Benefits 6212 6631 7503 7930 8272
Classroom-General Supplies and Textbooks 158 239 275 329 280
Classroom-Purchased Services and Other 101 178 218 234 194
Total Support Services 1653 1958 2312 2627 2751
Support Services-Salaries and Benefits 1366 1629 1975 2179 2273
Total Administrative Costs 1567 1702 1735 1826 1770
Administration-Salaries and Benefits 1260 1400 1396 1377 1448
Total Operations and Maintenance of Plant 1412 1610 1752 1827 1866
Operations & Maintenance of Plant-Salary & Ben. 781 871 978 1026 1055
Total Food Services Costs 0 0
Total Extracurricular Costs 314 385 491 529 562
Total Equipment Costs 65 47 7 9 3
Employee Benefits as a % of Salaries 21.8 21.2 21.8 21.2 24.3
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 - BOONTON TOWN
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MORRIS - BOONTON TOWN
Shared Services -- Description of Shared Services
_________________________________________________
1 Agreement with Educational Services Commission of Morris County for our
special and regular education transportation
2. Agreement with the Town of Boonton for garbage disposal
3. Agreement with the Town Recreation Department for Boonton students.
4. Participation with Pooled Insurance Group of NJ for the district's
workers' compensation insurance
5. Participation with NJ School Boards Insurance Group for the district's
property and liability insurance.
6. Agreement with Central Jersey Instructional Media Services for the
educational media lending library
7. Agreement with MOrris County ETTC for professional development
8. Agreement with Morris-Union Jointure Commission for the district's
special education placements
9. Agreements with Educational Services Commission of Morris County for
bid purchasing, 192/193 services, health and safety services, and
physical therapy services
MORRIS - BOONTON TOWN
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 14,278,008 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 572,176,168 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.4954 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,871,791 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 572,176,168 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.5992 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 14,278,008 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,320,683,084 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0811 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,871,791 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,320,683,084 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.1261 (L)