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User Friendly Budgets
2011-2012

MORRIS - KINNELON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,9691,9701,967
Pupils on Roll Regular Shared-Time300
spacing
Pupils on Roll - Special Full-Time230224220
Pupils on Roll - Special Shared-Time5910
Private School Placements151313
spacing
Pupils Sent to Other Dists-Spec Ed Prog7814
Pupils Received114

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 200,000 80,000
Transfers from Other Funds 10-5200 748 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 29,599,802 30,099,983 30,701,983
Tuition 10-1300 64,752 100,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 86,422 200,000 200,000
SUBTOTAL  29,750,976 30,399,983 31,001,983
Revenues from State Sources:
Extraordinary Aid 10-3131 236,254 0 0
Categorical Special Education Aid 10-3132 1,082,954 557,186 880,010
Categorical Security Aid 10-3177 168,745 0 0
Categorical Transportation Aid 10-3121 932,573 0 0
SUBTOTAL  2,420,526 557,186 880,010
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 71,895
SUBTOTAL  0 0 71,895
Adjustment for Prior Year Encumbrances  0 165,552 0
Actual Revenues (Over)/Under Expenditures  -76,202 0 0
TOTAL OPERATING BUDGET  32,096,048 31,322,721 32,033,888
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 52,734 54,430 4,000
TOTAL REVENUES FROM STATE SOURCES  52,734 54,430 4,000
Revenues from Federal Sources:
Title II 20-4451-4455 0 43,988 25,000
Title IV 20-4471-4474 0 2,763 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 904,000 437,153 400,000
Other 20-4XXX 77,350 30,250 0
TOTAL REVENUES FROM FEDERAL SOURCES  981,350 514,154 425,000
TOTAL GRANTS AND ENTITLEMENTS  1,034,084 568,584 429,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 250,000 248,512
Revenues from Local Sources:
Local Tax Levy 40-1210 2,732,132 2,469,272 2,434,758
TOTAL REVENUES FROM LOCAL SOURCES  2,732,132 2,469,272 2,434,758
Revenues from State Sources:
Debt Service Aid Type II 40-3160 81,135 68,862 68,759
TOTAL LOCAL REPAYMENT OF DEBT  2,813,267 2,788,134 2,752,029
TOTAL REPAYMENT OF DEBT  2,813,267 2,788,134 2,752,029
TOTAL REVENUES/SOURCES  35,943,399 34,679,439 35,214,917
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,943,399 34,679,439 35,214,917

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,392,35510,802,18211,151,286
Special Education 11-2XX-100-XXX2,470,2042,541,0252,653,896
Basic Skills/Remedial 11-230-100-XXX239,222178,310170,781
Bilingual Education 11-240-100-XXX33,11935,41735,185
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX249,493186,826190,785
School Sponsored Athletics 11-402-100-XXX687,636599,420596,602
Support Services:
Tuition 11-000-100-XXX829,788980,5141,012,007
Health Services 11-000-213-XXX386,232348,316354,627
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217772,678837,948932,783
Guidance 11-000-218-XXX828,478714,088737,404
Child Study Teams 11-000-219-XXX935,778840,750813,547
Improvement of Instructional Services 11-000-221-XXX596,088384,629354,052
Educational Media Services - School Library 11-000-222-XXX481,215383,911401,772
Instructional Staff Training Services 11-000-223-XXX31,00313,09027,270
General Administration 11-000-230-XXX487,160557,532536,079
School Administration 11-000-240-XXX1,525,6641,501,1701,527,475
Central Svcs & Admin Info Technology 11-000-25X-XXX509,727510,876482,066
Operation and Maintenance of Plant Services 11-000-26X-XXX2,927,8732,928,7353,009,949
Student Transportation Services 11-000-270-XXX1,869,7291,887,2501,915,753
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,814,1125,017,9575,088,247
Total Support Services Expenditures 16,995,52516,906,76617,193,031
TOTAL GENERAL CURRENT EXPENSE 32,067,55431,249,94631,991,566
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X28,49400
Facilities Acquisition and Construction Services 12-000-4XX-XXX072,77542,322
TOTAL CAPITAL EXPENDITURES 28,49472,77542,322
OPERATING BUDGET GRAND TOTAL 32,096,04831,322,72132,033,888
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,1236,8212,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX010,8850
Nonpublic Handicapped Services 20-XXX-XXX-XXX028,6420
Nonpublic Nursing Services 20-XXX-XXX-XXX10,1918,0822,000
Other Special Projects 20-XXX-XXX-XXX33,42000
Total State Projects 52,73454,4304,000
Federal Projects:
Title II 20-XXX-XXX-XXX043,98825,000
Title IV 20-XXX-XXX-XXX02,7630
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX904,000437,153400,000
Other Special Projects 20-XXX-XXX-XXX77,35030,2500
Total Federal Projects 981,350514,154425,000
TOTAL GRANTS AND ENTITLEMENTS 1,034,084568,584429,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,813,2672,788,1342,752,029
TOTAL REPAYMENT OF DEBT 2,813,2672,788,1342,752,029
Total Expenditures 35,943,39934,679,43935,214,917
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,943,39934,679,43935,214,917

 

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 Budget384,986433,418293,418213,418
  Repayment of Debt00248,5120
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost12,73513,32012,85812,91013,259
Total Classroom Instruction7,4387,7627,7117,6167,883
Classroom-Salaries and Benefits7,0747,3757,3727,3047,505
Classroom-General Supplies and Textbooks275252237215246
Classroom-Purchased Services and Other8913510297132
Total Support Services1,9182,1941,9041,9532,002
Support Services-Salaries and Benefits1,7681,9941,7521,7661,760
Total Administrative Costs1,4051,3671,3021,4111,405
Administration-Salaries and Benefits1,2281,2191,1471,2191,225
Legal Costs07263723
Total Operations and Maintenance of Plant1,4971,4671,4831,4751,514
Operations & Maintenance of Plant-Salary & Ben.759761745722707
Total Food Services Costs00000
Total Extracurricular Costs457498421421420
Total Equipment Costs713000
Employee Benefits as a % of Salaries20.922.425.924.824.8

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
Fund balance80,000 reduction due to low fund balance
Special education aid880,010 increase in state aid
EdJobs71,895 2010-11 EdJobs to be appropriated
State Entitlement grants4,000 closure of nonpublic school
Total Unusual Revenues1,035,905 

 

Shared Services
  • Cooperatives: ESC of Morris; ESC of Sussex; ESC of Passaic; NJ State con
  • tracts; Morris Cnty Coop; Ed Data, Emerson/Park Ridge/Kinnelon purchases,
  • Tranportation Jointures: Bloomingdale BOE, Pequannock BOE, W
  • est Milford BOE, Vernon BOE; Lincoln Park BOE, Riverdale BOE, Butler BOE
  • Interlocal Services Agreements: West Milford BOE (maintenance of Buses);
  • Special Services Tuition Agreements: Peqannock BOE, Morris-Union Jointu
  • re, Passaic County ESC, Bergen County Special Services, Ridgefield BOE
  • Other agreements: Boro of Kinnelon for equipment, sewage treatment plant
  • , fields, salt, blacktop patching, storm drain cleaning, metal recycling,
  • gasoline and diesel storage tanks, trash containers and removal services
  • , providing district with used vehicles, rental of Sisco School.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,400,983 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)1,631,644,600 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.8632 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,852,998 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)1,631,644,600 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.0135 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,400,983 (G)
Estimated Equalized Valuation (as of 01/01/2011)1,631,644,600 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.8632 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,852,998 (J)
Estimated Equalized Valuation (as of 01/01/2011)1,631,644,600 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1002.0135 (L)

 

Administrative Salaries
Employee Name: Alan Bresett 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary87,626 
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 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: 
Allowances100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Alice Robinson 
Job TitleBusiness Administrator 
Base Annual Salary156,637 
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 22 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Diane DiGiuseppe 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary131,316 
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 15 
  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: 
Allowances800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: James Opiekun 
Job TitleSuperintendent 
Base Annual Salary216,861 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances350 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,000 
  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: Joseph Jannicelli 
Job TitleInformation Technology 
Base Annual Salary99,620 
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 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 Amount15,000 
  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