Where does that money go?
      The budget is determined to cover the anticipated costs for the year and include two areas: discretionary spending (such as textbooks, supplies, computers, technology, clubs, sports, field trips, repairing the buildings, and professional development of staff) and non-discretionary spending (such as salaries/benefits, tuition, transportation, utilities, insurance, special education mandated costs, and mandated programs). Non-discretionary spending, also known as fixed costs or fixed overhead, are those costs over which we have little control yet are required to be paid just to open the school house doors. This spending makes up 94% of this school year’s budget and consistently makes up over 90% of the budget every year. The remaining 5% discretionary spending allows us to pay for everything else we want to provide for the children.

Do I have a say in developing the budget?
      You have the ultimate say in the budget by your vote in the April school elections. There you will vote on the annual budget and the slate of candidates for the Board of Education. But before that time there are many opportunities to have input. With the budget development process beginning in October each year, there are opportunities to talk with building principals about what you feel is needed in the schools, work through the PTOs to make your feelings known, and contact board of education members to offer them input on issues of importance to you. The public meetings begin in January where you can offer input into the budget.

What is the budget development process?
      The budget process actually begins the middle of October annually for the next school year with the Board of Education Finance Committee creating the general guidelines and the budget development calendar. The initial budget development takes place through December with input from all employees based on the enrollment and needs for the next school year. Public meetings for input to the budget begin in January and state aid information is typically received the end of February allowing us to present a tentative school budget for the next school year to the board of education at their last meeting in February. After board review, input, and approval, the proposed budget is submitted to the County office of the State Department of Education the first week of March and all community presentations on the budget begin. The public hearing on the budget takes place officially at an open public board meeting the last week of March annually. The final budget goes to the voters in the community the third Tuesday in April each year.
      The district administration acknowledges the commitment on the part of local parent groups, such as the PTOs, and community groups, such as the Taxpayers Association and Senior Citizens, for taking the time to analyze and discuss the proposed budget.

What is most challenging about developing the annual budget?
      The development of this budget was particularly challenging to the administration and board of education members because salary, employee benefits, transportation, and special education expenses rose but State Aid continues to be flat or frozen. Fiscal responsibility is the mission of the business office, meaning that we must supply the needs of the school district at a responsible cost to the citizens of the community regardless of state aid.

How do I know that the money was spent appropriately?
      Each year each school district in the state is required to employ a certified public accountant to conduct an independent audit of the district’s accounting practices and procedures. This is referred to as the CAFR (Comprehensive Annual Financial Report). In the fall of each year, the accountants who complete the audit make a presentation at an open public meeting of the board of education to present their management report on their findings. The State Department of Education’s Division of Finance reviews this audit annually.

What are some of the ways the district tries to cut costs?
      The business office as well as the Board of Education’s Finance Committee is continually searching for ways to hold the line on expenses and maximize the revenue we receive related to non-discretionary spending (fixed costs). Some cost cutting methods employed by the district include:

• Shared services with the town for field maintenance and snow plowing
  
• Cooperative bulk bidding for general, custodial, art, and physical education supplies with other Morris County school districts
  
• Joint transportation routes with surrounding school districts
  
• Cooperative bulk bidding for energy rates with other New Jersey school districts (ACES)
  
• Aggressive pursuit of grants related to telecommunications and construction expenses

92 Ryerson Road
Lincoln Park, New Jersey
Phone: 973-696-5500
Fax: 973-696-9273