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User Friendly Budgets
2011-2012

MORRIS - PEQUANNOCK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,0491,9982,052
Pupils on Roll Regular Shared-Time440
spacing
Pupils on Roll - Special Full-Time308317298
Pupils on Roll - Special Shared-Time770
Private School Placements212126
spacing
Pupils Sent to Other Districts-Reg Prog0035
Pupils Sent to Other Dists-Spec Ed Prog6613
Pupils Received455

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,192,362 1,347,168
Transfers from Other Funds 10-5200 59,548 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 30,448,340 30,946,682 30,946,682
Tuition 10-1300 280,000 350,000 350,000
Transportation Fees from Other LEAs 10-1420-1440 32,987 26,000 26,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,125 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 160,416 213,600 205,600
SUBTOTAL  30,926,868 31,538,282 31,530,282
Revenues from State Sources:
Extraordinary Aid 10-3131 392,272 0 0
Other State Aids 10-3XXX 22,029 0 0
Categorical Special Education Aid 10-3132 902,041 81,663 1,341,187
Equalization Aid 10-3176 541,676 1,071,485 169,179
Categorical Security Aid 10-3177 118,200 0 0
Categorical Transportation Aid 10-3121 237,513 0 0
SUBTOTAL  2,213,731 1,153,148 1,510,366
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 175,513 0 0
Equalization Aid - ARRA GSF 17-4521 6,794 0 0
Education Jobs Fund 18-4522 0 0 97,000
SUBTOTAL  182,307 0 97,000
Adjustment for Prior Year Encumbrances  0 854,332 0
Actual Revenues (Over)/Under Expenditures  212,276 0 0
TOTAL OPERATING BUDGET  33,594,730 35,738,124 34,484,816
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,072 7,510 13,700
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 166,324 168,336 143,010
TOTAL REVENUES FROM STATE SOURCES  166,324 168,336 143,010
Revenues from Federal Sources:
Title I 20-4411-4416 0 31,383 69,100
Title II 20-4451-4455 0 38,503 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 554,723 1,064,758 914,600
Other 20-4XXX 40,988 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  595,711 1,134,644 983,700
TOTAL GRANTS AND ENTITLEMENTS  768,107 1,310,490 1,140,410
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 910 143
Revenues from Local Sources:
Local Tax Levy 40-1210 603,675 893,390 769,537
Miscellaneous 40-1XXX 143 0 0
TOTAL REVENUES FROM LOCAL SOURCES  603,818 893,390 769,537
Revenues from State Sources:
Debt Service Aid Type II 40-3160 332,122 436,975 347,020
TOTAL LOCAL REPAYMENT OF DEBT  935,940 1,331,275 1,116,700
Actual Revenues (Over)/Under Expenditures  15,335 0 0
TOTAL REPAYMENT OF DEBT  951,275 1,331,275 1,116,700
TOTAL REVENUES/SOURCES  35,314,112 38,379,889 36,741,926
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,314,112 38,379,889 36,741,926

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,015,30112,540,97411,792,959
Special Education 11-2XX-100-XXX3,306,3383,369,3153,296,980
Basic Skills/Remedial 11-230-100-XXX230,918179,236224,800
Bilingual Education 11-240-100-XXX31,19734,20034,829
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX177,344193,950188,038
School Sponsored Athletics 11-402-100-XXX487,451526,495472,520
Other Instructional Programs 11-4XX-100-XXX0080,000
Support Services:
Tuition 11-000-100-XXX1,431,0741,825,1532,120,507
Health Services 11-000-213-XXX426,977454,529400,883
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217669,195746,403793,648
Guidance 11-000-218-XXX726,083730,482712,610
Child Study Teams 11-000-219-XXX652,400769,228643,678
Improvement of Instructional Services 11-000-221-XXX458,088288,028292,120
Educational Media Services - School Library 11-000-222-XXX524,704748,297521,514
Instructional Staff Training Services 11-000-223-XXX11,03729,50030,800
General Administration 11-000-230-XXX660,728810,275670,413
School Administration 11-000-240-XXX1,797,6491,727,1441,689,694
Central Svcs & Admin Info Technology 11-000-25X-XXX644,818658,368632,000
Operation and Maintenance of Plant Services 11-000-26X-XXX2,429,0102,738,9992,568,381
Student Transportation Services 11-000-270-XXX956,396997,770986,177
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,522,4726,281,5996,305,848
Total Support Services Expenditures 16,910,63118,805,77518,368,273
TOTAL GENERAL CURRENT EXPENSE 33,159,18035,649,94534,458,399
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X78,30061,7200
Facilities Acquisition and Construction Services 12-000-4XX-XXX03,5002,035
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931357,25000
TOTAL CAPITAL EXPENDITURES 435,55067,2204,035
Transfer of Funds to Charter Schools 10-000-100-56X020,95922,382
OPERATING BUDGET GRAND TOTAL 33,594,73035,738,12434,484,816
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,0727,51013,700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,28823,60020,060
Nonpublic Auxiliary Services 20-XXX-XXX-XXX23,53233,55728,500
Nonpublic Handicapped Services 20-XXX-XXX-XXX92,88472,17961,300
Nonpublic Nursing Services 20-XXX-XXX-XXX25,24425,00021,250
Nonpublic Technology Initiative 20-XXX-XXX-XXX014,00011,900
Other Special Projects 20-XXX-XXX-XXX3,37600
Total State Projects 166,324168,336143,010
Federal Projects:
Title I 20-XXX-XXX-XXX031,38369,100
Title II 20-XXX-XXX-XXX038,5030
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX554,7231,064,758914,600
Other Special Projects 20-XXX-XXX-XXX40,98800
Total Federal Projects 595,7111,134,644983,700
TOTAL GRANTS AND ENTITLEMENTS 768,1071,310,4901,140,410
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX951,2751,331,2751,116,700
TOTAL REPAYMENT OF DEBT 951,2751,331,2751,116,700
Total Expenditures 35,314,11238,379,88936,741,926
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,314,11238,379,88936,741,926

 

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 Budget956,2201,516,1921,097,777487,525
  Repayment of Debt16,3881,0531430
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve966,323614,198616,198618,198
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,974,5562,494,429902,067165,151
      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 Cost12,35212,89713,61714,12313,317
Total Classroom Instruction7,7808,1488,4528,7818,362
Classroom-Salaries and Benefits6,9667,4567,7117,6037,739
Classroom-General Supplies and Textbooks568479467886368
Classroom-Purchased Services and Other247213274292255
Total Support Services1,6371,7641,8751,9681,795
Support Services-Salaries and Benefits1,4111,5771,6011,5601,592
Total Administrative Costs1,4511,6301,7021,7411,644
Administration-Salaries and Benefits1,2121,3861,3911,3991,385
Legal Costs039474743
Total Operations and Maintenance of Plant1,2101,1481,2761,3141,235
Operations & Maintenance of Plant-Salary & Ben.561616656646664
Total Food Services Costs00000
Total Extracurricular Costs274281306311281
Total Equipment Costs403319270
Employee Benefits as a % of Salaries24.625.829.630.429.6

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
Participation Fee45,000 need to find additional revenues
Total Unusual Revenues45,000 

 

Shared Services
  • Joint transportation agreements with other LEAs - hosting and joining
  • Joint services agareements with Morris County Ed. Services Commission for
  • educational, purchasing, transportation services
  • Participation in Pooled Insurance Program
  • Participation in ETTC - technology
  • Participation in ACES - cooperative bidding for natural gas/electricity
  • Participation in Federal E-Rate program
  • Agreement with Pequannock Township for purchase of gas/diesel fuels
  • Cooperative agreement with Township for portions of field maintenance
  • Joint effort with Township for Master Plan concerning field usage and
  • potential improvements
  • Cooperative agreement with Township for sidewalk installation
  • Cooperative agreement with Township for purchase of salt for snow removal
  • Cooperative agreement with Township recreation department for building
  • use fees
  • Agreement with Township for leasing space

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,946,682 (A)
Estimated Net Taxable Valuation (as of 01/10/2011)2,887,001,250 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0719 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,778,146 (D)
Estimated Net Taxable Valuation (as of 01/10/2011)2,887,001,250 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1007 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,946,682 (G)
Estimated Equalized Valuation (as of 01/10/2011)2,887,001,250 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0719 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy31,778,146 (J)
Estimated Equalized Valuation (as of 01/10/2011)2,887,001,250 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1007 (L)

 

Administrative Salaries
Employee Name: Joseph Vasti 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary95,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  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 Amount7,354 
  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: Rosalie Winning 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary135,918 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 26 
  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: 
Allowances6,222 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  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: William Trusheim 
Job TitleSuperintendent 
Base Annual Salary169,125 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2009 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 26 
  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: 
Allowances2,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  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: William Welfel 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary84,973 
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 Amount17,500 
  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