County budget brief
Morris County district budgets
Morris County has 40 latest-year UFB district rows, $2.0B in proposed operating budgets, and 72,811 UFB on-roll students. The county average NJDOE comparative cost is $23,638, with a range of $16,037 to $32,414. The operating-revenue model is mostly local.
NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works
40UFB district rows
$2.0Bproposed operating budgets
72,811UFB on-roll students
$23,638mean NJDOE comparative cost
81% / 13%local / state operating revenue
What stands out
County story angles
These angles group the strongest generated district first-read leads inside Morris County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.
| Story angle | Local signal | District proof | Reporting path | Block before writing | Open next |
|---|---|---|---|---|---|
| Current proposal changeWhat does the latest proposed budget column change right now? | 2 of 40 county district rows have this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted? | Chester TwpOperating budget changes -$4.2M.published comparative-cost row changes +$479.largest revenue driver is Local revenue (+$418,119).largest use driver is Capital outlay (-$4.4M).Mine Hill TwpOperating budget changes +$2.7M.published comparative-cost row changes -$1,140.largest revenue driver is Local revenue (+$376,390).largest use driver is Capital outlay (+$2.2M). | Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified. | Do not treat nominal proposal movement as an audited result or inflation-adjusted trend. | Proposal briefReporting leadsDistrict index |
| One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check? | 2 of 40 county district rows have this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence? | Riverdale BoroFund-balance, reserve, and carryover source rows total $2.2M, 18% of proposed operating-budget scale.largest named row is Budgeted fund balance at $1.3M.Pequannock TwpFund-balance, reserve, and carryover source rows total $8.1M, 15% of proposed operating-budget scale.largest named row is Budgeted fund balance at $4.1M. | Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves. | Do not call planned source rows audited cash stress or recurring operating revenue. | One-time briefSource mapDistrict index |
| Operating funding familyHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue? | 3 of 40 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance? | Morris County VocationalLocal taxes and local sources: Local taxes and local sources moved +$5.6M since 2019-20.Transfers and tuition represents 67% of operating scale.Mount Olive TwpState aid: State aid moved +$18.4M since 2019-20.Preschool sits -18 pts vs county average.Capital, facilities, and debt changes -$8.6M in the latest file. | Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move. | Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records. | Funding briefSource mapCategory atlas |
| Cost positionWhy does this district sit high on the published comparative-cost line? | 3 of 40 county district rows have this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group? | Harding TownshipPublished comparative cost is $32,414.rank #34 statewide and #1 inside Morris County.real comparative-cost movement is +$1,481.Mountain Lakes BoroPublished comparative cost is $30,760.rank #44 statewide and #2 inside Morris County.real comparative-cost movement is +$172. | Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank. | Do not turn comparative cost into waste, quality, or adequacy by itself. | Cost briefComparison atlasDistrict index |
| Outside-operating familyAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons? | 5 of 40 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending? | Wharton BoroCapital, facilities, and debt: Capital, facilities, and debt moved +$4.1M since 2019-20.Special revenue funds changes -$2.4M in the latest file.State aid represents 47% of operating scale.Long Hill TwpCapital, facilities, and debt: Capital, facilities, and debt moved -$3.7M since 2019-20.Preschool sits -18 pts vs county average.Local taxes and local sources represents 91% of operating scale. | Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending. | Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending. | Outside-operating briefCategory atlasSource map |
| Student/service familyIs preschool aid, carryover, instruction, or support service scale material? | 23 of 40 county district rows have this as the first-read lane.Primary route: Check students and service load: Is a per-student comparison really about denominator, placements, or student need? | Morris Hills RegionalPreschool: Preschool sits -18 pts vs county average.Fund balance and reserves changes -$6.4M in the latest file.Capital, facilities, and debt moved -$6.1M since 2019-20.Morris Plains BoroPreschool: Preschool sits -18 pts vs county average.Transfers and tuition moved -$1.9M since 2019-20.Local taxes and local sources represents 90% of operating scale. | Frame Transfers, tuition, preschool, special-education, and support families beside UFB service-load and denominator context.Pull Tuition and placement schedules, preschool aid records, service-load rows, contracts, and source-row proof sections.Check whether transfers, tuition, preschool, or special-education/support rows explain the comparison frame. | Do not treat source-family rows as audited service counts, quality, adequacy, or a complete program ledger. | Student-load briefCategory atlasDistrict index |
County category and source-family leads
This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.
| Budget family | County signal | District proof | Why it matters | Block before writing | Open next |
|---|---|---|---|---|---|
| Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons? | 19 county district rows have generated source-family signals.real movement (10); proposal move (8); peer gap (1) | Roxbury TwpCapital, facilities, and debt moved -$9.3M since 2019-20 · Real movementMount Olive TwpCapital, facilities, and debt changes -$8.6M in the latest file · Proposal moveRandolph TwpCapital, facilities, and debt changes -$8.1M in the latest file · Proposal move | Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference. | Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records. | Outside-operating briefCategory atlasComparison atlasCurrent proposalReal movement |
| PreschoolIs preschool aid, carryover, instruction, or support service scale material? | 26 county district rows have generated source-family signals.peer gap (26) | Butler BoroPreschool sits -18 pts vs county average · Peer gapSch Dist of the ChathamsPreschool sits -18 pts vs county average · Peer gapChester TwpPreschool sits -18 pts vs county average · Peer gap | Use this family to move from a broad county read to named source-row proof before writing from totals.Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons. | Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records. | Students briefCategory atlasComparison atlasSource map |
| Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue? | 37 county district rows have generated source-family signals.real movement (1); current scale (36) | Morris County VocationalLocal taxes and local sources moved +$5.6M since 2019-20 · Real movementFlorham Park BoroLocal taxes and local sources represents 96% of operating scale · Current scaleMadison BoroLocal taxes and local sources represents 92% of operating scale · Current scale | Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names. | Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records. | Funding/tax briefCategory atlasReal movementSource map |
| Fund balance and reservesIs the district leaning on fund balance, capital reserve, maintenance reserve, or similar one-time sources? | 9 county district rows have generated source-family signals.proposal move (7); real movement (2) | Morris School DistrictFund balance and reserves changes -$7.7M in the latest file · Proposal moveMorris Hills RegionalFund balance and reserves changes -$6.4M in the latest file · Proposal moveWest Morris RegionalFund balance and reserves changes -$5.8M in the latest file · Proposal move | Use this family to move from a broad county read to named source-row proof before writing from totals.Reserve and fund-balance rows are context signals, not recurring operating revenue. | Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records. | One-time briefCategory atlasCurrent proposalReal movementSource map |
| Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story? | 8 county district rows have generated source-family signals.real movement (3); peer gap (4); current scale (1) | Butler BoroTransfers and tuition moved -$2.5M since 2019-20 · Real movementMorris Plains BoroTransfers and tuition moved -$1.9M since 2019-20 · Real movementHarding TownshipTransfers and tuition moved -$1.4M since 2019-20 · Real movement | Use this family to move from a broad county read to named source-row proof before writing from totals.Transfer and tuition rows often identify the districts where money leaves the district-run setting. | Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records. | Students briefCategory atlasComparison atlasReal movementSource map |
| State aidWhich aid lines explain dependence on state funding or first-to-latest movement? | 7 county district rows have generated source-family signals.real movement (3); peer gap (2); current scale (2) | Mount Olive TwpState aid moved +$18.4M since 2019-20 · Real movementWashington TwpState aid moved -$5.0M since 2019-20 · Real movementBoonton TownState aid moved +$4.7M since 2019-20 · Real movement | Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block. | Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records. | Funding/tax briefCategory atlasComparison atlasReal movementSource map |
County story map
This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.
| Story lane | County read | District examples | Reporting check | Block before writing | Open next |
|---|---|---|---|---|---|
| Cost spreadWhich local comparison frame should lead? | Morris ranges from $16,037 to $32,414 on NJDOE comparative cost, a $16,377 spread around a $23,638 county mean. | Harding Township$32,414 · highest county costMorris County Vocational$16,037 · lowest county cost | Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair. | Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment. | Cost briefComparison atlasDistrict leads |
| Proposal watchWhat changes in the current proposed column? | 40 county rows have latest-file proposal comparisons; proposed operating budgets change +$17.4M versus revised/current rows. | Mine Hill Twp+$2.7M · UFB denominator movesMorris School District-$7.4M · Capital outlay | Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring. | Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend. | Proposal briefProposal tableSource rows |
| Funding and tax pressureWho pays, and does the tax basis change the read? | Operating revenue is 81% local and 13% state; weighted tax levy per UFB on-roll is $20,869. | Harding Township$40,110 · highest tax levy per UFB on-rollEduc Serv Comm Morris Co100% · highest local operating shareDover Town67% · highest state operating share | Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices. | Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim. | FundingTax burdenModel atlas |
| Category structureWhich spending or revenue family makes the county concrete? | Countywide high-level transfer share is <1%; school-based budgeting share is 0%; outside-operating scale should be checked separately from recurring operating budget. | Morris School District1% · largest charter/Renaissance transfer shareNo matching rowNot available in the latest UFB load.Netcong Boro14% · largest special-revenue or debt-service scale | Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate. | High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule. | Category atlasOutside-operatingSource rows |
| Real movementDid the county story change after inflation? | The county mean latest-year comparative cost is $23,638; the largest positive district movement is +$8,470 and the largest decline is -$3,216. | Dover Town+$8,470 · largest first-to-latest real cost increaseWashington Twp-$3,216 · largest first-to-latest real cost decline | Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing. | Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim. | Real-movement briefStatewide trendStorylines |
| Students and service loadIs the cost story a denominator or placement story? | UFB planning enrollment totals 72,811; sent-placement and special-education planning-row scales can change a per-student read. | Boonton Twp51% · largest sent-placement shareEduc Serv Comm Morris Co100% · largest special-education planning-row scale | Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view. | UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it. | Students briefMeasure guideDistrict leads |
| One-time supportIs the operating budget leaning on nonrecurring sources? | 20 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $89.6M. | Mine Hill Twp18% · largest one-time source share | Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context. | Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves. | One-time supportSide filesReporting leads |
| Side-file explanationsWhich context rows could change the story? | Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next. | Morris School District58 · most indexed side-file rowsMount Olive Twp$11.0M · largest unusual-item amount | Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB. | Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof. | Side-file briefStory deskSource map |
Reader routes for this county
| Reader question | County signal | Start with | Open next | Keep the claim honest |
|---|---|---|---|---|
| Cost positionIs the district expensive, or expensive for this peer set? | Morris ranges from $16,037 to $32,414 on NJDOE comparative cost per pupil. | Harding Township$32,414 · highest county cost Morris County Vocational$16,037 · lowest county cost | Cost briefComparison atlasDistrict leads | Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment. |
| Real movementDid anything change after inflation? | The county average latest-year comparative cost is $23,638; district movement should be checked in 2025 dollars. | Dover Town+$8,470 · largest first-to-latest real cost movement | Real-movement briefStatewide trendStorylines | Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question. |
| Current proposalWhat does the proposed column change now? | 40 county rows have latest-file proposal comparisons; proposed operating budgets change +$17.4M versus revised/current budget rows. | Mine Hill Twp+$2.7M · UFB denominator moves Morris School District-$7.4M · Capital outlay | Proposal briefProposal tableSource rows | Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend. |
| Funding modelWho pays, and did that model shift? | Operating revenue is 81% local and 13% state on an operating-budget-weighted basis. | Educ Serv Comm Morris Co100% · highest local operating share Dover Town67% · highest state operating share | FundingTax burdenModel atlas | Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context. |
| Spending structureWhich category makes the budget look different? | Countywide high-level transfer share is <1%; school-based budgeting share is 0%. | Morris School District1% · largest charter/Renaissance transfer share | Category atlasCategory briefLine rows | High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables. |
| Students and side filesIs the cost story really a denominator or context story? | UFB planning enrollment totals 72,811; placement and side-file rows can change per-student interpretation. | Boonton Twp51% · largest sent-placement share Morris School District58 · most indexed side-file rows | Students briefSide-file briefMeasure guide | UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll. |
| Comparison slicesIs county rank the fair comparison, or only the first one? | Generated county tags include Side-file context (40), Locally funded (35), One-time support (20). | Harding Township$32,414 · Side-file context comparison example | Comparison atlasModel atlasStory desk | Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim. |
District comparison
This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.
| District | Cost | Real movement | Funding | Spending structure | Students and side files |
|---|---|---|---|---|---|
| Harding TownshipHigh comparative cost, Locally funded, High tax effort, Placement load, Side-file context | $32,414#1 county · #34 NJ | +$1,4815% since first loaded cost row | 89% local / 7% statetax levy per UFB on-roll $40,110 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 308sent placements 26%; special education 12%; side rows 29 |
| Mountain Lakes BoroHigh comparative cost, Locally funded, Side-file context | $30,760#2 county · #44 NJ | +$1721% since first loaded cost row | 92% local / 3% statetax levy per UFB on-roll $18,634 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 1,340sent placements 3%; special education 20%; side rows 30 |
| Hanover Park RegionalHigh comparative cost, Locally funded, High tax effort, One-time support, Outside-operating scale, Side-file context | $30,192#3 county · #47 NJ | +$3,32312% since first loaded cost row | 78% local / 5% statetax levy per UFB on-roll $31,463 | General currenttransfers 0%; school-based n/a; special revenue scale 2% | UFB on-roll 1,178sent placements 3%; special education 18%; side rows 41 |
| Riverdale BoroRising real cost, Locally funded, High tax effort, Placement load, One-time support, Outside-operating scale, Side-file context | $28,010#4 county · #67 NJ | +$7,18535% since first loaded cost row | 75% local / 6% statetax levy per UFB on-roll $33,802 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 279sent placements 47%; special education 15%; side rows 23 |
| Morris Hills RegionalLocally funded, High tax effort, Side-file context | $27,473#5 county · #75 NJ | +$1,7167% since first loaded cost row | 84% local / 14% statetax levy per UFB on-roll $28,919 | General currenttransfers <1%; school-based n/a; special revenue scale 2% | UFB on-roll 2,561sent placements 2%; special education 22%; side rows 50 |
| Wharton BoroPlacement load, One-time support, Outside-operating scale, Side-file context | $26,943#6 county · #83 NJ | +$2,99913% since first loaded cost row | 45% local / 41% statetax levy per UFB on-roll $14,985 | General currenttransfers <1%; school-based n/a; special revenue scale 7% | UFB on-roll 699sent placements 11%; special education 18%; side rows 37 |
| Morris Plains BoroLocally funded, High tax effort, Placement load, Side-file context | $26,701#7 county · #89 NJ | +$3,05713% since first loaded cost row | 87% local / 7% statetax levy per UFB on-roll $32,342 | General currenttransfers 1%; school-based n/a; special revenue scale 1% | UFB on-roll 611sent placements 41%; special education 19%; side rows 32 |
| Mendham BoroLocally funded, One-time support, Side-file context | $26,133#8 county · #102 NJ | +$1,5386% since first loaded cost row | 89% local / 4% statetax levy per UFB on-roll $24,829 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 498sent placements 1%; special education 12%; side rows 25 |
| Mendham TwpLocally funded, One-time support, Side-file context | $25,451#9 county · #122 NJ | -$2,380-9% since first loaded cost row | 86% local / 5% statetax levy per UFB on-roll $23,993 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 824sent placements 1%; special education 12%; side rows 36 |
| East Hanover TwpLocally funded, One-time support, Side-file context | $25,217#10 county · #132 NJ | -$628-2% since first loaded cost row | 88% local / 6% statetax levy per UFB on-roll $24,570 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 1,004sent placements 1%; special education 13%; side rows 32 |
| Kinnelon BoroLocally funded, Side-file context | $25,193#11 county · #133 NJ | +$1,9248% since first loaded cost row | 89% local / 8% statetax levy per UFB on-roll $26,178 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 1,623sent placements 2%; special education 14%; side rows 35 |
| West Morris RegionalLocally funded, One-time support, Side-file context | $24,923#12 county · #140 NJ | +$1,5166% since first loaded cost row | 86% local / 7% statetax levy per UFB on-roll $26,476 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 1,977sent placements 2%; special education 15%; side rows 45 |
| Hanover TwpLocally funded, Side-file context | $24,528#13 county · #155 NJ | +$5732% since first loaded cost row | 92% local / 7% statetax levy per UFB on-roll $24,488 | General currenttransfers 1%; school-based n/a; special revenue scale 1% | UFB on-roll 1,278sent placements 0%; special education 18%; side rows 37 |
| Mount Arlington BoroLocally funded, High tax effort, Placement load, Side-file context | $24,268#14 county · #164 NJ | -$1,015-4% since first loaded cost row | 82% local / 7% statetax levy per UFB on-roll $32,236 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 405sent placements 47%; special education 22%; side rows 23 |
| Boonton TwpLocally funded, High tax effort, Placement load, One-time support, Side-file context | $24,139#15 county · #171 NJ | +$1,0144% since first loaded cost row | 87% local / 6% statetax levy per UFB on-roll $36,864 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 412sent placements 51%; special education 12%; side rows 36 |
| Mount Olive TwpOne-time support, Side-file context | $23,755#16 county · #188 NJ | +$1,8859% since first loaded cost row | 63% local / 30% statetax levy per UFB on-roll $16,524 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 4,920sent placements 1%; special education 18%; side rows 55 |
| Dover TownRising real cost, One-time support, Outside-operating scale, Side-file context | $23,288#17 county · #211 NJ | +$8,47057% since first loaded cost row | 27% local / 67% statetax levy per UFB on-roll $7,068 | General currenttransfers <1%; school-based n/a; special revenue scale 10% | UFB on-roll 3,136sent placements 2%; special education 13%; side rows 44 |
| Chester TwpLocally funded, Side-file context | $23,240#18 county · #215 NJ | -$500-2% since first loaded cost row | 89% local / 7% statetax levy per UFB on-roll $22,692 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 997sent placements <1%; special education 12%; side rows 26 |
| Florham Park BoroLocally funded, Side-file context | $23,217#19 county · #219 NJ | -$51>-1% since first loaded cost row | 92% local / 6% statetax levy per UFB on-roll $23,502 | General currenttransfers 0%; school-based n/a; special revenue scale 1% | UFB on-roll 954sent placements 1%; special education 17%; side rows 24 |
| Rockaway TwpLocally funded, One-time support, Side-file context | $23,141#20 county · #222 NJ | -$2,789-11% since first loaded cost row | 85% local / 8% statetax levy per UFB on-roll $21,764 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 2,463sent placements 1%; special education 18%; side rows 29 |
| Montville TwpLocally funded, One-time support, Side-file context | $23,053#21 county · #229 NJ | -$1,400-6% since first loaded cost row | 83% local / 8% statetax levy per UFB on-roll $23,290 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 3,566sent placements 4%; special education 15%; side rows 54 |
| Morris School DistrictLocally funded, Placement load, One-time support, Side-file context | $22,588#22 county · #252 NJ | -$1,323-6% since first loaded cost row | 84% local / 8% statetax levy per UFB on-roll $20,537 | General currenttransfers 1%; school-based n/a; special revenue scale 12% | UFB on-roll 5,242sent placements 13%; special education 14%; side rows 58 |
| Roxbury TwpLocally funded, One-time support, Side-file context | $22,489#23 county · #255 NJ | -$976-4% since first loaded cost row | 85% local / 9% statetax levy per UFB on-roll $19,536 | General currenttransfers 0%; school-based n/a; special revenue scale 2% | UFB on-roll 3,332sent placements 1%; special education 17%; side rows 34 |
| Pequannock TwpLocally funded, One-time support, Side-file context | $22,426#24 county · #258 NJ | +$22<1% since first loaded cost row | 78% local / 7% statetax levy per UFB on-roll $19,714 | General currenttransfers 0%; school-based n/a; special revenue scale 2% | UFB on-roll 2,069sent placements 2%; special education 18%; side rows 25 |
| Madison BoroLocally funded, Outside-operating scale, Side-file context | $22,282#25 county · #265 NJ | +$2,59713% since first loaded cost row | 87% local / 8% statetax levy per UFB on-roll $20,332 | General currenttransfers 0%; school-based n/a; special revenue scale 2% | UFB on-roll 2,388sent placements 1%; special education 17%; side rows 35 |
| Long Hill TwpLocally funded, Side-file context | $21,922#26 county · #290 NJ | -$958-4% since first loaded cost row | 90% local / 6% statetax levy per UFB on-roll $21,332 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 897sent placements 1%; special education 13%; side rows 36 |
| Randolph TwpLocally funded, Side-file context | $21,899#27 county · #292 NJ | -$500-2% since first loaded cost row | 87% local / 9% statetax levy per UFB on-roll $20,632 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 4,277sent placements 1%; special education 14%; side rows 48 |
| Parsippany-Troy Hills TwpLocally funded, Side-file context | $21,679#28 county · #311 NJ | -$941-4% since first loaded cost row | 88% local / 8% statetax levy per UFB on-roll $22,498 | General currenttransfers 1%; school-based n/a; special revenue scale 2% | UFB on-roll 7,092sent placements 1%; special education 16%; side rows 56 |
| Jefferson TwpLocally funded, One-time support, Side-file context | $21,676#29 county · #312 NJ | -$1,666-7% since first loaded cost row | 86% local / 9% statetax levy per UFB on-roll $19,731 | General currenttransfers 1%; school-based n/a; special revenue scale 9% | UFB on-roll 2,621sent placements 1%; special education 22%; side rows 37 |
| Netcong BoroOne-time support, Side-file context | $21,573#30 county · #320 NJ | +$2,56914% since first loaded cost row | 63% local / 34% statetax levy per UFB on-roll $15,580 | General currenttransfers 1%; school-based n/a; special revenue scale 14% | UFB on-roll 334sent placements 4%; special education 19%; side rows 28 |
| Denville TwpLocally funded, Side-file context | $21,521#31 county · #323 NJ | -$2,022-9% since first loaded cost row | 87% local / 9% statetax levy per UFB on-roll $21,561 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 1,771sent placements 1%; special education 22%; side rows 30 |
| Boonton TownLocally funded, Side-file context | $21,340#32 county · #337 NJ | -$2,491-10% since first loaded cost row | 79% local / 19% statetax levy per UFB on-roll $14,759 | General currenttransfers <1%; school-based n/a; special revenue scale 10% | UFB on-roll 1,569sent placements 4%; special education 18%; side rows 29 |
| Mine Hill TwpPlacement load, One-time support, Outside-operating scale, Side-file context | $21,279#33 county · #342 NJ | +$1,4397% since first loaded cost row | 52% local / 31% statetax levy per UFB on-roll $17,844 | General currenttransfers <1%; school-based n/a; special revenue scale 11% | UFB on-roll 424sent placements 38%; special education 10%; side rows 25 |
| Washington TwpLocally funded, Side-file context | $21,191#34 county · #345 NJ | -$3,216-13% since first loaded cost row | 89% local / 9% statetax levy per UFB on-roll $20,231 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 2,009sent placements <1%; special education 14%; side rows 32 |
| Butler BoroLocally funded, One-time support, Side-file context | $21,140#35 county · #350 NJ | -$2,769-12% since first loaded cost row | 84% local / 9% statetax levy per UFB on-roll $17,298 | General currenttransfers <1%; school-based n/a; special revenue scale 2% | UFB on-roll 1,187sent placements 4%; special education 20%; side rows 30 |
| Rockaway BoroLocally funded, Side-file context | $20,788#36 county · #368 NJ | -$2,961-12% since first loaded cost row | 82% local / 17% statetax levy per UFB on-roll $18,507 | General currenttransfers 0%; school-based n/a; special revenue scale 4% | UFB on-roll 583sent placements 1%; special education 21%; side rows 26 |
| Sch Dist of the ChathamsLocally funded, One-time support, Side-file context | $20,772#37 county · #369 NJ | +$1,5288% since first loaded cost row | 87% local / 8% statetax levy per UFB on-roll $21,246 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 3,674sent placements 1%; special education 16%; side rows 31 |
| Lincoln Park BoroLocally funded, Placement load, Side-file context | $17,235#38 county · #543 NJ | -$2,279-12% since first loaded cost row | 89% local / 11% statetax levy per UFB on-roll $26,101 | General currenttransfers <1%; school-based n/a; special revenue scale 1% | UFB on-roll 885sent placements 38%; special education 20%; side rows 26 |
| Morris County VocationalLocally funded, Side-file context | $16,037#39 county · #561 NJ | -$97-1% since first loaded cost row | 91% local / 7% statetax levy per UFB on-roll $4,795 | General currenttransfers 0%; school-based n/a; special revenue scale 6% | UFB on-roll 1,408sent placements 0%; special education 14%; side rows 30 |
| Educ Serv Comm Morris CoLocally funded, Side-file context | n/an/a | n/an/a since first loaded cost row | 100% local / n/a statetax levy per UFB on-roll n/a | General currenttransfers 0%; school-based n/a; special revenue scale 0% | UFB on-roll 16sent placements 0%; special education 100%; side rows 21 |
Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.