Morris     - Chester Twp	
	
Notice is hereby given to the legal voters of the Chester School District, in the County of Morris, of the State of New Jersey, that a Public Hearing will be held in the Court Room of the Chester Board of Education, (50 North Road, Chester, NJ 07930), on (Tuesday, April 28, 2026 at 7:00pm), for the purpose of conducting a public hearing on the following budget for the 2026-2027 school year.	
	
Advertised Enrollments	
	
Enrollment Categories	October 15, 2024
Actual	October 15, 2025
Actual	October 15, 2026
Estimated	
Pupils On Roll Regular Full-Time	881	875	906	
Pupils On Roll - Special Full-Time	118	115	115	
Subtotal - Pupils On Roll	999	990	1,021	
Private School Placements	4	5	5	
Pupils Sent to Other Dists - Spec Ed Prog	1	0	0	
	
Generated On 20APR26 at 10:53	

Morris     - Chester Twp	
Advertised Revenues	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
Operating Budget:					
Revenues from Local Sources:					
Local Tax Levy-Base Budget	10-1210	22,212,830	22,623,768	23,395,200	
Total Tax Levy	10-121x	22,212,830	22,623,768	23,395,200	
Total Tuition	10-1300	296,445	385,000	468,000	
Rents and Royalties	10-1910	11,050	65,000	85,000	
Unrestricted Miscellaneous Revenues	10-1XXX	393,497	62,000	62,000	
Interest Earned on Maintenance Reserve	10-1XXX	0	85,000	25,000	
Interest Earned on Capital Reserve Funds	10-1XXX	113,964	125,000	100,000	
Total Revenues from Local Sources		23,027,786	23,345,768	24,135,200	
					
Revenues from State Sources:					
Categorical Transportation Aid	10-3121	630,294	675,865	665,547	
Extraordinary Aid	10-3131	151,328	0	150,000	
Categorical Special Education Aid	10-3132	1,150,071	1,000,158	969,122	
Categorical Security Aid	10-3177	99,234	147,187	147,177	
Other State Aids	10-3XXX	43,898	0	0	
Total Revenues from State Sources		2,074,825	1,823,210	1,931,846	
					
Budgeted Fund Balance-Operating Budget	10-303	0	530,101	557,832	
Withdrawal from Capital Reserve for Transfer To Debt Service Fund	10-317	0	105,000	0	
Withdrawal from Maintenance Reserve	10-310	0	300,000	200,000	
Adjustment for Prior Year Encumbrances		0	217,388	0	
Actual Revenues (Over)/Under Expenditures		3,735,649	0	0	
Total Operating Budget		28,838,260	26,321,467	26,824,878	
					
Grants and Entitlements:					
Student Activity Fund Revenue	20-1760	164,939	20,000	20,000	
Total Revenues from Local Sources	20-1XXX	164,939	20,000	20,000	
					
Revenues from State Sources:					
Other Restricted Entitlements	20-32XX	209,454	219,602	164,701	
Total Revenues from State Sources		209,454	219,602	164,701	
					
Revenues from Federal Sources:					
Title I	20-4411-4416	38,490	32,765	24,573	
Title II	20-4451-4455	23,037	14,646	10,985	
Title III	20-4491-4494	0	5,419	4,064	
Title IV	20-4471-4474	15,124	10,000	7,500	
IDEA Part B (Handicapped)	20-4420-4429	349,527	304,115	228,086	
Total Revenues from Federal Sources		426,178	366,945	275,208	
Actual Revenues (Over)/Under Expenditures-Student Activity Fund		-4,649	0	0	
Total Grants and Entitlements		795,922	606,547	459,909	
					
Repayment of Debt:					
Transfers from Capital Reserve	40-5210	109,693	105,000	0	
					
Revenues from Local Sources:					
Local Tax Levy	40-1210	1,029,537	1,051,480	1,162,550	
Total Revenues from Local Sources		1,029,537	1,051,480	1,162,550	
Total Local Repayment of Debt		1,139,230	1,156,480	1,162,550	
Total Repayment of Debt		1,139,230	1,156,480	1,162,550	
Total Revenues/Sources		30,773,412	28,084,494	28,447,337	
Deduct Transfer-Transfers from Capital Reserve	40-5210	109,693	105,000	0	
Total Revenues/Sources Net of Transfers		30,663,719	27,979,494	28,447,337	
	
Generated On 20APR26 at 10:53	

Morris     - Chester Twp	
Advertised Appropriations	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
					
General Current Expense:					
Instruction:					
Regular Programs-Instruction	11-1XX-100-XXX	7,458,105	7,507,419	7,966,010	
Special Education-Instruction	11-2XX-100-XXX	1,777,362	1,794,387	1,767,760	
Basic Skills/Remedial-Instruction	11-230-100-XXX	526,942	591,728	564,262	
Bilingual Education-Instruction	11-240-100-XXX	232,295	235,332	241,364	
School-Sponsored Cocurricular or Extracurricular Activities-Instruction	11-401-100-XXX	70,989	107,113	125,680	
School-Sponsored Athletics-Instruction	11-402-100-XXX	109,087	123,570	126,825	
Support Services:					
Undistributed Expenditures-Instruction (Tuition)	11-000-100-XXX	293,380	325,283	343,189	
Undistributed Expenditures-Attendance and Social Work	11-000-211-XXX	88,729	107,858	100,491	
Undistributed Expenditures-Health Services	11-000-213-XXX	398,422	348,782	334,890	
Undistributed Expenditures-Speech, OT, PT and Related Services	11-000-216-XXX	495,302	526,242	599,402	
Undistributed Expenditures-Other Support Services, Students>Extraordinary Services	11-000-217-XXX	93,620	122,920	55,000	
Undistributed Expenditures-Guidance	11-000-218-XXX	546,251	538,018	548,063	
Undistributed Expenditures-Child Study Teams	11-000-219-XXX	637,746	655,721	654,873	
Undistributed Expenditures-Improvement of Instruction Services	11-000-221-XXX	354,396	382,830	420,062	
Undistributed Expenditures-Education Media Services/Library	11-000-222-XXX	447,181	405,384	555,560	
Undistributed Expenditures-Instructional Staff Training Services	11-000-223-XXX	135,032	166,026	178,018	
Undistributed Expenditures-Support Services-General Administration	11-000-230-XXX	590,029	564,636	579,586	
Undistributed Expenditures-Support Services-School Administration	11-000-240-XXX	1,078,614	1,090,520	1,064,800	
Undistributed Expenditures-Central Services	11-000-251-XXX	429,790	440,022	409,550	
Undistributed Expenditures-Administrative InformationTechnology	11-000-252-XXX	263,474	268,128	217,832	
Undistributed Expenditures-Operation and Maintenance of Plant Services	11-000-26X-XXX	2,602,753	2,760,944	2,425,814	
Undistributed Expenditures-Student Transportation Services	11-000-270-XXX	2,163,067	2,178,709	2,115,576	
Personal Services-Employee Benefits	11-XXX-XXX-2XX	4,328,316	4,202,110	5,019,691	
Total Undistributed Expenditures		14,946,102	15,084,133	15,622,397	
Interest Earned on Maintenance Reserve	10-606	0	85,000	25,000	
Total General Current Expense		25,120,882	25,528,682	26,439,298	
					
Capital Expenditures:					
Equipment	12-XXX-XXX-730	79,430	6,620	36,900	
Facilities Acquisition and Construction Services	12-000-400-XXX	71,153	357,155	58,458	
Capital Reserve-Transfer to Capital Projects	12-000-400-931	3,255,835	0	0	
Capital Reserve-Transfer to Repayment of Debt	12-000-400-933	109,693	105,000	0	
Interest Deposit to Capital Reserve	10-604	0	125,000	100,000	
Total Capital Outlay		3,516,111	593,775	195,358	
					
Special Schools:					
Summer School:					
Summer School-Instruction	13-422-100-XXX	164,162	180,757	190,222	
Total Summer School	13-422-X00-XXX	164,162	180,757	190,222	
Total Special Schools	13-XXX-XXX-XXX	164,162	180,757	190,222	
Transfer of Funds to Charter Schools	10-000-100-56X	37,105	18,253	0	
General Fund Grand Total		28,838,260	26,321,467	26,824,878	
					
Special Grants and Entitlements:					
Student Activity Fund	20-475-XXX-XXX	160,290	20,000	20,000	
Other State Projects:					
Nonpublic Textbooks	20-XXX-XXX-XXX	12,027	13,460	10,095	
Nonpublic Handicapped Services	20-XXX-XXX-XXX	37,053	44,247	33,185	
Nonpublic Nursing Services	20-XXX-XXX-XXX	30,680	35,235	26,426	
Nonpublic Technology Initiative	20-XXX-XXX-XXX	11,507	9,605	7,204	
Nonpublic Security Aid	20-XXX-XXX-XXX	118,187	117,055	87,791	
Total Other State Projects		209,454	219,602	164,701	
Total State Projects	20-XXX-XXX-XXX	209,454	219,602	164,701	
Federal Projects:					
Title I	20-XXX-XXX-XXX	38,490	32,765	24,573	
Title II	20-XXX-XXX-XXX	23,037	14,646	10,985	
Title III	20-XXX-XXX-XXX	0	5,419	4,064	
Title IV	20-XXX-XXX-XXX	15,124	10,000	7,500	
IDEA Part B (Handicapped)	20-XXX-XXX-XXX	349,527	304,115	228,086	
Total Federal Projects	20-XXX-XXX-XXX	426,178	366,945	275,208	
Total Special Revenue Funds		795,922	606,547	459,909	
					
Repayment of Debt:					
Total Regular Debt Service	40-701-510-XXX	1,139,230	1,156,480	1,162,550	
Total Debt Service Funds		1,139,230	1,156,480	1,162,550	
(Continued)	
	
Generated On 20APR26 at 10:53	

Morris     - Chester Twp	
Advertised Appropriations	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
Total Expenditures/Appropriations		30,773,412	28,084,494	28,447,337	
Deduct Transfer-Capital Reserve-Transfer to Repayment of Debt	12-000-400-933	109,693	105,000	0	
Total Expenditures Net of Transfers		30,663,719	27,979,494	28,447,337	
	
Generated On 20APR26 at 10:53	

Morris     - Chester Twp	
Advertised Recapitulation of Balances	
	
Budget Category	Audited Balance
06-30-2024	Audited Balance
06-30-2025	Estimated Balance
06-30-2026	Estimated Balance
06-30-2027	
Unrestricted:					
(General Operating Budget)	803,919	849,898	769,797	522,082	
(Repayment of Debt)	0	0	0	0	
Restricted for Specific Purposes:					
(General Operating Budget)					
--Capital Reserve	6,393,918	2,995,231	3,015,231	3,115,231	
--Adult Education Programs	0	0	0	0	
--Maintenance Reserve	1,029,410	729,410	514,410	339,410	
--Legal Reserve	825,000	760,117	310,117	0	
--Unemployment Fund	153,313	140,189	140,189	140,189	
--Tuition Reserve	0	0	0	0	
--Current Expense Emergency Reserve	0	0	0	0	
--Impact Aid Reserve for General Expenses (Sections 8002 and 8003)	0	0	0	0	
--Impact Aid Reserve for Capital Expenses (Sections 8007 and 8008)	0	0	0	0	
(Special Revenue Fund)					
--Student Activity Fund	147,700	152,349	152,349	152,349	
--Scholarship Fund	0	0	0	0	
(Repayment of Debt)					
--Restricted for Repayment of Debt	0	0	0	0	
	
Generated On 20APR26 at 10:53	

Morris     - Chester Twp	
Advertised Per Pupil Cost Calculations	
	
Per Pupil Cost Calculations	2023-24
Actual Costs	2024-25
Actual Costs	2025-26
Original Budget	2025-26
Revised Budget	2026-27
Proposed Budget	
Total Budgetary Comparative Per Pupil Cost	$20,945	$22,906	$23,240	$23,171	$23,463	
Total Classroom Instruction	$11,634	$12,713	$12,926	$12,781	$13,293	
Classroom-Salaries and Benefits	$11,039	$11,831	$11,893	$11,738	$12,198	
Classroom-General Supplies and Textbooks	$232	$541	$575	$573	$569	
Classroom-Purchased Services	$363	$342	$457	$470	$526	
Total Support Services	$3,707	$4,007	$4,252	$4,023	$4,278	
Support Services-Salaries and Benefits	$3,299	$3,516	$3,622	$3,390	$3,706	
Total Administrative Costs	$2,700	$2,936	$2,667	$2,920	$2,782	
Administration Salaries and Benefits	$2,302	$2,485	$2,219	$2,455	$2,287	
Total Operations and Maintenance of Plant	$2,590	$2,899	$2,994	$3,053	$2,646	
Operations and Maintenance-Salaries and Benefits	$1,153	$1,215	$1,234	$1,215	$1,111	
Board Contribution to Food Services	$0	$0	$0	$0	$0	
Total Extracurricular Costs	$212	$228	$282	$283	$310	
Total Equipment Costs	$181	$80	$8	$7	$36	
Legal Costs	$47	$87	$50	$60	$49	
Employee Benefits as a percentage of salaries*	27.52%	28.34%	28.18%	27.75%	32.19%	
	
*Does not include pension and social security paid by the State on-behalf of the district.	
** Federal and State funds in the blended resource school-based budgets.	
	
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers Guide to Education Spending and can be found on the Department of Education website:  http://www.nj.gov/education/guide/. This publication is also available in the board office and public libraries. The same calculations were performed using the 2025-26 revised appropriations and the 2026-27 budgeted appropriations presented in this advertised budget. Total Budgetary 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.	
	
The complete budget will be on file and open to examination at the Administration building, 50 North Road, Chester, NJ 07930, Morris County New Jersey between the hours of 8:30 am and 3:30 pm Monday through Friday, excluding holidays.	
The school district has proposed programs and services in addition to the New Jersey Student Learning Standards adopted by the State Board of Education.	

Generated On 20APR26 at 10:53