03/19/2008 MORRIS - MOUNT ARLINGTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 340 336 341
Pupils on Roll - Special Full-Time 65 58 58
Private School Placements 4 8 9
Pupils Sent to Other Districts-Reg Prog 174 158 159
Pupils Sent to Other Dists-Spec Ed Prog 33 46 47
Pupils Received 2 2 2
Pupils in State Facilities 1 2 2
MORRIS - MOUNT ARLINGTON BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 106,896 279,782
Withdrawal from Cap Res-for Local Share 10-307 5,418
Revenues from Local Sources:
Local Tax Levy 10-1210 7,976,039 8,557,293 8,867,494
Tuition 10-1300 21,470 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 86,824 12,000 84,500
SUBTOTAL 8,084,433 8,569,293 8,972,094
Revenues from State Sources:
Transportation Aid 10-3120 165,680 165,680
Special Education Aid 10-3130 431,695 431,695
Stabilization Aid 10-3171 111,523 111,523
Extraordinary Aid 10-3131 30,493 87,075
Consolidated Aid 10-3195 71,757 71,757
Additional Formula Aid 10-3196 23,796 48,306
Other State Aids 10-3XXX 3,263
Categorical Special Education Aid 10-3132 327,960
Categorical Security Aid 10-3177 45,717
Adjustment Aid 10-3178 173,321
Categorical Transportation Aid 10-3121 241,593
SUBTOTAL 838,207 828,961 875,666
Revenues from Federal Sources:
IMPACT Aid 10-4100 15,634
SUBTOTAL 15,634
Actual Revenues (Over)/Under Expenditures -203,651
TOTAL OPERATING BUDGET 8,734,623 9,505,150 10,132,960
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,325 4,265 1,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 12,546 12,546
Other Restricted Entitlements 20-32XX 3,231 4,327 4,400
TOTAL REVENUES FROM STATE SOURCES 15,777 16,873 4,400
Revenues from Federal Sources:
Title I 20-4411-4416 32,389 26,036 26,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 136,193 135,168 120,000
Other 20-4XXX 25,622 25,053 24,000
TOTAL REVENUES FROM FEDERAL SOURCES 194,204 186,257 170,000
TOTAL GRANTS AND ENTITLEMENTS 213,306 207,395 175,400
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 12,021 9,102
Transfers from Other Funds 40-5200 9,102
Revenues from Local Sources:
Local Tax Levy 40-1210 232,149 220,368 223,267
TOTAL REVENUES FROM LOCAL SOURCES 232,149 220,368 223,267
TOTAL LOCAL REPAYMENT OF DEBT 241,251 232,389 232,369
Actual Revenues (Over)/Under Expenditures -9,102
TOTAL REPAYMENT OF DEBT 232,149 232,389 232,369
TOTAL REVENUES/SOURCES 9,180,078 9,944,934 10,540,729
MORRIS - MOUNT ARLINGTON 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 1,729,493 1,581,250 1,737,760
Special Education 11-2XX-100-XXX 655,631 719,200 763,250
Basic Skills/Remedial 11-230-100-XXX 42,743 31,450 31,800
Bilingual Education 11-240-100-XXX 7,980 8,500 9,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 20,435 23,700 28,400
School Sponsored Athletics 11-402-100-XXX 29,999 33,700 35,500
Support Services:
Tuition 11-000-100-XXX 2,843,410 3,113,100 3,332,400
Attendance and Social Work Services 11-000-211-XXX 43,718 46,200 48,200
Health Services 11-000-213-XXX 137,454 145,100 151,750
Students - Related & Extraordinary 11-000-216,217 209,415 307,200 317,700
Guidance 11-000-218-XXX 60,714 60,850 74,900
Child Study Teams 11-000-219-XXX 171,271 232,600 212,800
Improvement of Instructional Services 11-000-221-XXX 8,143 8,600 8,900
Educational Media Services - School Library 11-000-222-XXX 81,397 75,300 54,000
Instructional Staff Training Services 11-000-223-XXX 18,823 16,600 14,500
General Administration 11-000-230-XXX 288,220 312,000 303,200
School Administration 11-000-240-XXX 142,459 159,900 139,800
Central Svcs & Admin Info Technology 11-000-25X-XXX 105,546 117,100 123,800
Operation and Maintenance of Plant Services 11-000-26X-XXX 631,359 641,200 667,500
Student Transportation Services 11-000-270-XXX 363,929 440,600 450,100
Personal Services - Employee Benefits 11-XXX-XXX-2XX 827,069 973,000 1,150,600
Food Services 11-000-310-XXX 3,130
Total Support Services Expenditures 5,936,057 6,649,350 7,050,150
TOTAL GENERAL CURRENT EXPENSE 8,422,338 9,047,150 9,655,860
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 100
Facilities Acquisition and Construction Services 12-000-4XX-XXX 276,469 420,000 437,000
TOTAL CAPITAL EXPENDITURES 276,469 420,000 437,100
Transfer of Funds to Charter Schools 10-000-100-56X 35,816 38,000 40,000
OPERATING BUDGET GRAND TOTAL 8,734,623 9,505,150 10,132,960
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 3,325 4,265 1,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX 12,546 12,546
TOTAL INSTRUCTIONAL SUPPLEMENT AID 12,546 12,546
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 1,060 1,397 1,400
Nonpublic Nursing Services 20-XXX-XXX-XXX 1,411 1,930 2,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX 760 1,000 1,000
Total State Projects 15,777 16,873 4,400
Federal Projects:
Title I 20-XXX-XXX-XXX 32,389 26,036 26,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 136,193 135,168 120,000
Other Special Projects 20-XXX-XXX-XXX 25,622 25,053 24,000
Total Federal Projects 194,204 186,257 170,000
TOTAL GRANTS AND ENTITLEMENTS 213,306 207,395 175,400
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 232,149 232,389 232,369
TOTAL REPAYMENT OF DEBT 232,149 232,389 232,369
Total Expenditures 9,180,078 9,944,934 10,540,729
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 9,180,078 9,944,934 10,540,729
MORRIS - MOUNT ARLINGTON 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 197,054 283,756 383,756 250,000
Repayment of Debt 12,021 21,123 9,102 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 5,318 5,318 5,318 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 135,973 252,922 146,026 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 - MOUNT ARLINGTON 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 12231 12825 13635 14118 14869
Total Classroom Instruction 7071 7307 7497 7596 8264
Classroom-Salaries and Benefits 6750 6917 7109 7269 7847
Classroom-General Supplies and Textbooks 158 302 264 248 273
Classroom-Purchased Services and Other 163 87 124 79 144
Total Support Services 1976 2124 2518 2741 2753
Support Services-Salaries and Benefits 1476 1761 2009 2103 2222
Total Administrative Costs 1477 1554 1682 1785 1763
Administration-Salaries and Benefits 1001 1267 1090 1277 1408
Total Operations and Maintenance of Plant 1548 1669 1745 1796 1864
Operations & Maintenance of Plant-Salary & Ben. 621 637 689 705 746
Total Food Services Costs 0 8 0 0 0
Total Extracurricular Costs 146 150 176 182 205
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 24.6 23.1 28.8 27.4 30.4
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 - MOUNT ARLINGTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
Mt Arlington participates in a number of cost saving services.
Some of which are:
1.Morris Essex Insurance Fund (Joint Group Insurance)
2.Alliance for Competitive Energy Services (ACES)
3.Alliance for Competitive Telecommunications (ACT)
4.Debt Refinanced (Saving Taxpayers $312,000)
5.Services with the Borough of Mt Arlington and the Recreation Dept
parking lot snow plowing, use of school facilities (gym,
large group meeting space, softball and soccer fields, etc.)
6.Morris Area Curriculum Network
7.Morris County Educational Technology Training Center (MCETTC)
MORRIS - MOUNT ARLINGTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,712,393 (A)
Estimated Net Taxable Valuation (as of 10/01/2006 ) 692,720,330 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.2577 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,934,211 (D)
Estimated Net Taxable Valuation (as of 10/01/2006 ) 692,720,330 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.2897 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,712,393 (G)
Estimated Equalized Valuation (as of 10/01/2006 ) 863,033,329 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0095 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,934,211 (J)
Estimated Equalized Valuation (as of 10/01/2006 ) 863,033,329 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.0352 (L)