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User Friendly Budgets
2011-2012

MORRIS - BOONTON TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,0001,0291,054
Pupils on Roll Regular Shared-Time230
spacing
Pupils on Roll - Special Full-Time231220226
Pupils on Roll - Special Shared-Time3164
Private School Placements322817
spacing
Pupils Sent to Other Districts-Reg Prog003
Pupils Sent to Other Dists-Spec Ed Prog6913
Pupils Received279297281
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 313,385
Withdrawal from Maint. Reserve 10-310 0 17,750 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,068,048 15,669,263 15,669,263
Other Local Governmental Units - Restricted 10-12XX 64,708 67,296 52,331
Tuition 10-1300 4,765,154 4,840,160 4,791,834
Interest Earned on Capital Reserve Funds 10-1XXX 282 0 400
Other Restricted Miscellaneous Revenues 10-1XXX 312,954 357,500 0
Unrestricted Miscellaneous Revenues 10-1XXX 165,776 245,450 602,950
SUBTOTAL  20,376,922 21,179,669 21,116,778
Revenues from Intermediate Sources:
Unrestricted Revenues from Intermediate Sources 10-2000 0 25,800 25,800
TOTAL REVENUES FROM INTERMEDIATE SOURCES  0 25,800 25,800
Revenues from State Sources:
Extraordinary Aid 10-3131 211,080 0 150,000
Categorical Special Education Aid 10-3132 542,861 0 558,828
Equalization Aid 10-3176 648,871 462,132 128,571
Categorical Security Aid 10-3177 148,315 0 0
Categorical Transportation Aid 10-3121 60,204 0 0
SUBTOTAL  1,611,331 462,132 837,399
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 29,947 106,995 85,000
Equalization Aid - ARRA ESF 16-4520 138,473 0 0
Equalization Aid - ARRA GSF 17-4521 5,360 0 0
Education Jobs Fund 18-4522 0 52,598 0
SUBTOTAL  173,780 159,593 85,000
Adjustment for Prior Year Encumbrances  0 488,156 0
Actual Revenues (Over)/Under Expenditures  160,175 0 0
TOTAL OPERATING BUDGET  22,322,208 22,333,100 22,378,362
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 12,159 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 46,765 61,750 0
TOTAL REVENUES FROM STATE SOURCES  46,765 61,750 0
Revenues from Federal Sources:
Title I 20-4411-4416 248,613 194,920 174,413
Title II 20-4451-4455 0 32,519 28,654
Title III 20-4491-4494 0 19,681 10,266
Title IV 20-4471-4474 0 3,079 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 497,238 234,008 240,508
Other 20-4XXX 20,633 45,500 45,500
TOTAL REVENUES FROM FEDERAL SOURCES  766,484 529,707 499,341
TOTAL GRANTS AND ENTITLEMENTS  825,408 591,457 499,341
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,132,600 1,207,149 1,201,263
TOTAL REVENUES FROM LOCAL SOURCES  1,132,600 1,207,149 1,201,263
Revenues from State Sources:
Debt Service Aid Type II 40-3160 487,495 412,946 412,837
TOTAL LOCAL REPAYMENT OF DEBT  1,620,095 1,620,095 1,614,100
TOTAL REPAYMENT OF DEBT  1,620,095 1,620,095 1,614,100
TOTAL REVENUES/SOURCES  24,767,711 24,544,652 24,491,803
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,767,711 24,544,652 24,491,803

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,292,6566,437,0025,678,359
Special Education 11-2XX-100-XXX2,329,3002,249,3292,501,546
Basic Skills/Remedial 11-230-100-XXX318,169344,699311,412
Bilingual Education 11-240-100-XXX185,796158,728134,755
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX70,54074,05380,534
School Sponsored Athletics 11-402-100-XXX670,194655,406645,897
Support Services:
Tuition 11-000-100-XXX1,363,4191,213,0341,446,400
Attendance and Social Work Services 11-000-211-XXX2,0002,0402,040
Health Services 11-000-213-XXX272,527267,062283,843
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217708,880666,094982,602
Guidance 11-000-218-XXX679,427701,992617,355
Child Study Teams 11-000-219-XXX843,463878,537748,077
Improvement of Instructional Services 11-000-221-XXX441,662202,705318,332
Educational Media Services - School Library 11-000-222-XXX270,458433,218376,504
Instructional Staff Training Services 11-000-223-XXX13,68425,813109,000
General Administration 11-000-230-XXX532,845515,995475,955
School Administration 11-000-240-XXX919,032920,405730,203
Central Svcs & Admin Info Technology 11-000-25X-XXX326,920377,289350,860
Operation and Maintenance of Plant Services 11-000-26X-XXX1,875,0601,716,9501,828,213
Student Transportation Services 11-000-270-XXX382,887426,536458,025
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,761,1894,015,3044,239,841
Total Support Services Expenditures 12,393,45312,362,97412,967,250
TOTAL GENERAL CURRENT EXPENSE 22,260,10822,282,19122,319,753
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60400400
Equipment 12-XXX-XXX-73X28,65800
Facilities Acquisition and Construction Services 12-000-4XX-XXX022,4092,709
TOTAL CAPITAL EXPENDITURES 28,65822,4093,109
Transfer of Funds to Charter Schools 10-000-100-56X33,44228,50055,500
OPERATING BUDGET GRAND TOTAL 22,322,20822,333,10022,378,362
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX12,15900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX5,7647,5000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX10,00812,2500
Nonpublic Handicapped Services 20-XXX-XXX-XXX20,80325,0000
Nonpublic Nursing Services 20-XXX-XXX-XXX10,19012,0000
Nonpublic Technology Initiative 20-XXX-XXX-XXX05,0000
Total State Projects 46,76561,7500
Federal Projects:
Title I 20-XXX-XXX-XXX248,613194,920174,413
Title II 20-XXX-XXX-XXX032,51928,654
Title III 20-XXX-XXX-XXX019,68110,266
Title IV 20-XXX-XXX-XXX03,0790
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX497,238234,008240,508
Other Special Projects 20-XXX-XXX-XXX20,63345,50045,500
Total Federal Projects 766,484529,707499,341
TOTAL GRANTS AND ENTITLEMENTS 825,408591,457499,341
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,620,0951,620,0951,614,100
TOTAL REPAYMENT OF DEBT 1,620,0951,620,0951,614,100
Total Expenditures 24,767,71124,544,65224,491,803
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,767,71124,544,65224,491,803

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget496,628558,570558,570245,185
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve53,58384,86584,86585,265
      Adult Education Programs0000
      Maintenance Reserve017,75000
      Legal Reserve53,956000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost16,07816,61016,29916,43015,957
Total Classroom Instruction9,0769,4388,8539,2819,001
Classroom-Salaries and Benefits8,5849,0458,5698,7378,707
Classroom-General Supplies and Textbooks29623610421626
Classroom-Purchased Services and Other195157179328268
Total Support Services2,8783,1083,0903,0643,301
Support Services-Salaries and Benefits2,3252,5352,3302,3812,755
Total Administrative Costs1,7461,7131,7721,7491,518
Administration-Salaries and Benefits1,4151,3921,4191,4141,247
Legal Costs040513938
Total Operations and Maintenance of Plant1,8151,8601,9951,7551,537
Operations & Maintenance of Plant-Salary & Ben.1,0411,0721,0871,045258
Total Food Services Costs00000
Total Extracurricular Costs564604589581568
Total Equipment Costs2023000
Employee Benefits as a % of Salaries2426.728.429.632.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Edvocate872,835 Outsourcing of maintenance and custodial
Total Unusual Appropriations872,835 

 

Shared Services
  • ESC of Morris - academy/special ed transportation
  • ESC of Morris - bid purchasing
  • ESC of Morris - physical and occupational therapy services
  • ESC of Morris - speech services
  • ESC of Morris - Chapters 192/193 services
  • Member of MUJC for district transportation and OOD placements and profess
  • ional development
  • Member of ETTC of Morris for professional development
  • Central Jersey Instructional Media services for educational media
  • lending library
  • Member of NJSBA Insurance group
  • Partner with Boonton recreation department - student programs
  • Partner with Town of Boonton Municipal Alliance - student prorams
  • Participate with Town of Boonton garbage removal
  • Agreement with Chancellor outreach program
  • Agreement with Cornerstone program to provide spec needs services in-
  • district
  • Participation in ACES
  • Participation in ACT

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,669,263 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)1,117,267,382 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.4025 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,873,469 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)1,117,267,382 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.5102 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,669,263 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,226,564,880 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2775 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,873,469 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,226,564,880 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3757 (L)

 

Administrative Salaries
Employee Name: Christine Johnson 
Job TitleSuperintendent Director of Curriculum 
Base Annual Salary195,214 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/27/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances7,698 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Pamela Ranco 
Job TitleBusiness Administrator 
Base Annual Salary140,070 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,620 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments