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User Friendly Budgets
2011-2012

MORRIS - NETCONG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time250246256
spacing
Pupils on Roll - Special Full-Time354058
Private School Placements120
spacing
Pupils Sent to Other Dists-Spec Ed Prog001
Pupils Received011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 94,000
Transfers from Other Funds 10-5200 -40,226 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,635,485 2,718,432 2,718,432
Tuition 10-1300 6,000 0 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 45 25 20
Other Restricted Miscellaneous Revenues 10-1XXX 2,694 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 2,204 52,000 53,011
SUBTOTAL  2,646,428 2,770,457 2,791,463
Revenues from State Sources:
Extraordinary Aid 10-3131 83,314 95,000 125,000
Other State Aids 10-3XXX 84,050 0 0
Categorical Special Education Aid 10-3132 155,673 6,491 155,673
Equalization Aid 10-3176 901,558 904,131 795,012
Categorical Security Aid 10-3177 45,249 0 0
Categorical Transportation Aid 10-3121 7,054 0 0
SUBTOTAL  1,276,898 1,005,622 1,075,685
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 13,495 23,314
SUBTOTAL  0 13,495 23,314
Actual Revenues (Over)/Under Expenditures  6,114 0 0
TOTAL OPERATING BUDGET  3,889,214 3,789,574 3,984,462
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 96,480 150,000 150,000
TOTAL REVENUES FROM STATE SOURCES  96,480 150,000 150,000
Revenues from Federal Sources:
Title I 20-4411-4416 44,439 35,000 35,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 135,240 68,000 68,000
Other 20-4XXX 38,693 10,000 10,000
TOTAL REVENUES FROM FEDERAL SOURCES  218,372 113,000 113,000
TOTAL GRANTS AND ENTITLEMENTS  315,852 263,000 263,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 139,250
TOTAL REVENUES FROM LOCAL SOURCES  0 0 139,250
TOTAL LOCAL REPAYMENT OF DEBT  0 0 139,250
TOTAL REPAYMENT OF DEBT  0 0 139,250
TOTAL REVENUES/SOURCES  4,205,066 4,052,574 4,386,712
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,205,066 4,052,574 4,386,712

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,549,6801,523,4681,649,527
Special Education 11-2XX-100-XXX408,871454,505445,598
Basic Skills/Remedial 11-230-100-XXX50,194023,564
Bilingual Education 11-240-100-XXX38,49424,00025,250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,84224,00025,000
School Sponsored Athletics 11-402-100-XXX6,21708,300
Summer School 11-422-XXX-XXX4,23700
Community Services Programs/Operations 11-800-330-XXX0250250
Support Services:
Tuition 11-000-100-XXX11,57615,00015,000
Attendance and Social Work Services 11-000-211-XXX0100100
Health Services 11-000-213-XXX64,78067,48169,005
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217187,511106,250135,250
Guidance 11-000-218-XXX53,87455,70156,313
Child Study Teams 11-000-219-XXX70,65670,25090,520
Educational Media Services - School Library 11-000-222-XXX1,3292,5003,000
Instructional Staff Training Services 11-000-223-XXX901,2501,250
General Administration 11-000-230-XXX155,089154,171145,725
School Administration 11-000-240-XXX90,03290,11199,069
Central Svcs & Admin Info Technology 11-000-25X-XXX79,816107,650122,566
Operation and Maintenance of Plant Services 11-000-26X-XXX355,928345,852351,921
Student Transportation Services 11-000-270-XXX54,43742,60026,850
Personal Services - Employee Benefits 11-XXX-XXX-2XX589,149699,410666,384
Total Support Services Expenditures 1,714,2671,758,3261,782,953
TOTAL GENERAL CURRENT EXPENSE 3,795,8023,784,5493,960,442
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604452520
Equipment 12-XXX-XXX-73X0024,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX8,3675,0000
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93185,00000
TOTAL CAPITAL EXPENDITURES 93,4125,02524,020
OPERATING BUDGET GRAND TOTAL 3,889,2143,789,5743,984,462
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,69520,00020,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX22,26540,00040,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX46,46660,00060,000
Nonpublic Nursing Services 20-XXX-XXX-XXX15,05415,00015,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX010,00010,000
Other Special Projects 20-XXX-XXX-XXX05,0005,000
Total State Projects 96,480150,000150,000
Federal Projects:
Title I 20-XXX-XXX-XXX44,43935,00035,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX135,24068,00068,000
Other Special Projects 20-XXX-XXX-XXX38,69310,00010,000
Total Federal Projects 218,372113,000113,000
TOTAL GRANTS AND ENTITLEMENTS 315,852263,000263,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX00139,250
TOTAL REPAYMENT OF DEBT 00139,250
Total Expenditures 4,205,0664,052,5744,386,712
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,205,0664,052,5744,386,712

 

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 Budget127,385214,359214,359120,359
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve89,6484,6934,7184,738
      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 Cost12,213012,31813,01212,465
Total Classroom Instruction8,18008,3188,8098,251
Classroom-Salaries and Benefits7,95408,0668,5367,945
Classroom-General Supplies and Textbooks2140241261295
Classroom-Purchased Services and Other120121211
Total Support Services1,35201,2061,2691,338
Support Services-Salaries and Benefits1,0680924972973
Total Administrative Costs1,26601,5471,6281,624
Administration-Salaries and Benefits1,04501,2261,2901,300
Legal Costs00434557
Total Operations and Maintenance of Plant1,31401,1661,2201,144
Operations & Maintenance of Plant-Salary & Ben.6270433456426
Total Food Services Costs00000
Total Extracurricular Costs10108186107
Total Equipment Costs000076
Employee Benefits as a % of Salaries22.5027.727.524.7

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
  • The Netcong Public School has implemented many shared services agreements
  • with its constituent districts to the Lenape Valley High School including
  • Stanhope, Byram and Lenape Valley High School through various Interlocal
  • Agreements and Contracts, as well as, with various school districts and
  • business constituent partners as follows:
  • Interlocal Agreement - School Psychologist - Stanhope School District.
  • Interlocal Agreement - Occupational Therapist - Byram School Distirct.
  • Interlocal Agreement - Speech Therapist - Byram School District.
  • Consortium Contract - Transportation - Sussex County Cooperative.
  • Consortium Contract - School Supplies/Materials - Ed Data/Morris County.
  • Consortium Contract - Energy - ACES/NJASBO
  • Consortium Contract - Telephone/Communications - ACT/NJASBO
  • Consortium Contract - Health and Environmental Safety - MCESC
  • Consortium Contract - Insurance (Property, Wrkr Comp, etc) - NJSBAIG
  • The Netcong Board of Education has consistently and effectively
  • implemented shared services agreements for various services and general
  • supplies over the years.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,718,432 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)337,229,263 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8061 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,754,387 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)337,229,263 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8168 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,718,432 (G)
Estimated Equalized Valuation (as of 10/01/2010)319,329,848 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8513 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,754,387 (J)
Estimated Equalized Valuation (as of 10/01/2010)319,329,848 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8626 (L)

 

Administrative Salaries
Employee Name: Melissa Flach-Bammer 
Job TitleSuperintendent Principal/CST Coordinator 
Base Annual Salary120,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2010 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans6,681 
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of ContractN/T/E $5,000 
   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