>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>HARDING TOWNSHIP

User Friendly Budgets
2011-2012

MORRIS - HARDING TOWNSHIP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time277275280
spacing
Pupils on Roll - Special Full-Time373131
Private School Placements588
spacing
Pupils Sent to Other Districts-Reg Prog9196102
Pupils Sent to Other Dists-Spec Ed Prog21134
Pupils Received5015

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 146,067 3,029
Withdrawal from Cap Res-for Local Share 10-307 0 92,424 55,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,561,493 8,562,491 8,730,459
Tuition 10-1300 38,250 85,400 85,400
Transportation Fees from Individuals 10-1410 12,586 14,175 14,175
Interest Earned on Capital Reserve Funds 10-1XXX 1,980 2,000 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 300 300
Unrestricted Miscellaneous Revenues 10-1XXX 46,737 65,025 71,275
SUBTOTAL  8,661,046 8,729,391 8,903,609
Revenues from State Sources:
Extraordinary Aid 10-3131 198,900 113,118 190,000
Other State Aids 10-3XXX 28,493 0 0
Categorical Special Education Aid 10-3132 12,786 0 10,680
Categorical Security Aid 10-3177 20,944 0 32,860
Categorical Transportation Aid 10-3121 203,175 0 47,056
SUBTOTAL  464,298 113,118 280,596
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 12,079 12,079
SUBTOTAL  0 12,079 12,079
Actual Revenues (Over)/Under Expenditures  -36,772 0 0
TOTAL OPERATING BUDGET  9,088,572 9,093,079 9,254,313
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 129,218 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,700 0 0
TOTAL REVENUES FROM STATE SOURCES  2,700 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 6,189 5,261
I.D.E.A. Part B (Handicapped) 20-4420-4429 175,727 89,964 76,469
Other 20-4XXX 45,038 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  220,765 96,153 81,730
TOTAL GRANTS AND ENTITLEMENTS  352,683 96,153 81,730
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 488,833 495,685 501,117
TOTAL REVENUES FROM LOCAL SOURCES  488,833 495,685 501,117
Revenues from State Sources:
Debt Service Aid Type II 40-3160 44,830 38,115 38,533
TOTAL LOCAL REPAYMENT OF DEBT  533,663 533,800 539,650
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  533,662 533,800 539,650
TOTAL REVENUES/SOURCES  9,974,917 9,723,032 9,875,693
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,974,917 9,723,032 9,875,693

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,035,9481,813,5741,816,565
Special Education 11-2XX-100-XXX407,583444,572426,342
Basic Skills/Remedial 11-230-100-XXX58,90566,87062,950
Bilingual Education 11-240-100-XXX03500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX62,34369,25269,100
School Sponsored Athletics 11-402-100-XXX54,44376,72369,994
Support Services:
Tuition 11-000-100-XXX2,249,8172,370,7642,445,012
Attendance and Social Work Services 11-000-211-XXX19,99619,93521,402
Health Services 11-000-213-XXX72,17276,63776,750
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217114,92589,11987,650
Guidance 11-000-218-XXX70,17258,01655,150
Child Study Teams 11-000-219-XXX368,781329,122340,494
Improvement of Instructional Services 11-000-221-XXX179,470183,723195,688
Educational Media Services - School Library 11-000-222-XXX73,14183,12178,256
Instructional Staff Training Services 11-000-223-XXX14,98311,6907,158
General Administration 11-000-230-XXX353,617300,718287,201
School Administration 11-000-240-XXX27,16925,07223,772
Central Svcs & Admin Info Technology 11-000-25X-XXX146,636139,191128,623
Operation and Maintenance of Plant Services 11-000-26X-XXX817,544805,845855,332
Student Transportation Services 11-000-270-XXX828,155906,191932,918
Personal Services - Employee Benefits 11-XXX-XXX-2XX990,0481,078,8971,214,927
Total Support Services Expenditures 6,326,6266,478,0416,750,333
TOTAL GENERAL CURRENT EXPENSE 8,945,8488,949,3829,195,284
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X04,2540
Facilities Acquisition and Construction Services 12-000-4XX-XXX110,000103,40957,029
TOTAL CAPITAL EXPENDITURES 110,000109,66359,029
Transfer of Funds to Charter Schools 10-000-100-56X32,72434,0340
OPERATING BUDGET GRAND TOTAL 9,088,5729,093,0799,254,313
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX129,21800
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX2,70000
Total State Projects 2,70000
Federal Projects:
Title II 20-XXX-XXX-XXX06,1895,261
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX175,72789,96476,469
Other Special Projects 20-XXX-XXX-XXX45,03800
Total Federal Projects 220,76596,15381,730
TOTAL GRANTS AND ENTITLEMENTS 352,68396,15381,730
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX533,662533,800539,650
TOTAL REPAYMENT OF DEBT 533,662533,800539,650
Total Expenditures 9,974,9179,723,0329,875,693
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,974,9179,723,0329,875,693

 

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 Budget345,050278,493242,493242,493
  Repayment of Debt0100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve261,473363,453273,029220,029
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve146,067149,0963,0290
      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 Cost17,09218,79718,64119,70619,930
Total Classroom Instruction8,9449,9739,3499,7609,817
Classroom-Salaries and Benefits8,1158,9058,8289,1189,255
Classroom-General Supplies and Textbooks413708117209253
Classroom-Purchased Services and Other416360404433308
Total Support Services3,2543,5403,0703,4633,539
Support Services-Salaries and Benefits2,6012,7902,5352,8722,950
Total Administrative Costs1,5621,9741,5991,7431,671
Administration-Salaries and Benefits1,1611,3421,1591,2531,230
Legal Costs0160649180
Total Operations and Maintenance of Plant2,8802,7922,8262,7992,934
Operations & Maintenance of Plant-Salary & Ben.741781667700707
Total Food Services Costs00000
Total Extracurricular Costs409477534613592
Total Equipment Costs10600140
Employee Benefits as a % of Salaries27.828.131.431.135.1

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.

 

Shared Services
  • ACES - Energy Co-op
  • ACT - Telecommunications Co-op
  • Obtain fuel for vehicles and equipment with Township of Harding
  • Sare services of waste-water manager with Township of Harding
  • District belongs to Ed-Data Purchasing Co-op
  • District belongs to SAIF / Sharing Insurance Risk
  • Share services for road salting, plowing, and field maintenance with Town
  • Share services of vehicle and equipment mechanic with Township
  • Agreement with Madison School District to share a Mandarin Teacher
  • Utilize Township Garages to store equipment and machinery

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,646,475 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,050,276,147 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4217 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,147,592 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,050,276,147 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4462 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,646,475 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,649,879,038 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3263 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,147,592 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,649,879,038 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3452 (L)

 

Administrative Salaries
Employee Name: Darren Petersen 
Job TitlePrincipal Director of Curriculum 
Base Annual Salary120,000 
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 25 
  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: 
Allowances
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 ContractUnused days in current contract Yr. 
   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: Jim Minkewicz 
Job TitleBusiness Administrator 
Base Annual Salary99,750 
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 25 
  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: 
Allowances
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 ContractUnused days in current contract Yr. 
   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: Tim Purnell 
Job TitleSuperintendent 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances
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