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User Friendly Budgets
2011-2012

MORRIS - ROCKAWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,1982,1192,103
spacing
Pupils on Roll - Special Full-Time412441441
Private School Placements12119
spacing
Pupils Sent to Other Dists-Spec Ed Prog9710
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 815,748 0
Withdrawal from Cap Res-for Local Share 10-307 0 129,145 205,837
Revenues from Local Sources:
Local Tax Levy 10-1210 38,637,775 40,194,736 40,547,065
Tuition 10-1300 86,567 43,750 0
Transportation Fees from Individuals 10-1410 0 5,000 5,000
Transportation Fees from Other LEAs 10-1420-1440 4,479 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 4,238 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 517,150
Unrestricted Miscellaneous Revenues 10-1XXX 140,508 45,000 45,000
SUBTOTAL  38,873,567 40,291,486 41,117,215
Revenues from State Sources:
Extraordinary Aid 10-3131 502,964 624,572 624,572
Other State Aids 10-3XXX 14,724 0 0
Categorical Special Education Aid 10-3132 1,520,810 0 1,452,953
Equalization Aid 10-3176 1,007,368 1,387,892 397,456
Categorical Security Aid 10-3177 145,033 0 0
Categorical Transportation Aid 10-3121 426,005 0 0
SUBTOTAL  3,616,904 2,012,464 2,474,981
Revenues from Federal Sources:
IMPACT Aid 10-4100 389,376 150,000 173,451
Equalization Aid - ARRA ESF 16-4520 226,804 0 0
Equalization Aid - ARRA GSF 17-4521 8,780 0 0
SUBTOTAL  624,960 150,000 173,451
Adjustment for Prior Year Encumbrances  0 749,825 0
Actual Revenues (Over)/Under Expenditures  1,976,077 0 0
TOTAL OPERATING BUDGET  45,091,508 44,148,668 43,971,484
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 1,028 0
TOTAL REVENUES FROM STATE SOURCES  0 1,028 0
Revenues from Federal Sources:
Title I 20-4411-4416 37,596 38,654 39,154
Title II 20-4451-4455 0 40,841 40,841
Title III 20-4491-4494 0 22,342 22,342
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,190,601 564,595 550,495
Other 20-4XXX 71,094 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,299,291 666,432 652,832
TOTAL GRANTS AND ENTITLEMENTS  1,299,291 667,460 652,832
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 471,605 486,551 476,644
TOTAL REVENUES FROM LOCAL SOURCES  471,605 486,551 476,644
Revenues from State Sources:
Debt Service Aid Type II 40-3160 191,276 158,118 154,899
TOTAL LOCAL REPAYMENT OF DEBT  662,881 644,669 631,544
TOTAL REPAYMENT OF DEBT  662,881 644,669 631,544
TOTAL REVENUES/SOURCES  47,053,680 45,460,797 45,255,860
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  47,053,680 45,460,797 45,255,860

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,621,24611,426,54710,216,072
Special Education 11-2XX-100-XXX5,114,6205,177,7755,214,008
Basic Skills/Remedial 11-230-100-XXX346,272306,959741,081
Bilingual Education 11-240-100-XXX314,331237,844243,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX104,480018,000
Other Instructional Programs 11-4XX-100-XXX69,3638,0000
Before/After School Programs 11-421-XXX-XXX008,000
Summer School 11-422-XXX-XXX34,98600
Community Services Programs/Operations 11-800-330-XXX41,97415,50017,500
Support Services:
Tuition 11-000-100-XXX955,5501,030,186879,501
Attendance and Social Work Services 11-000-211-XXX1,5252,0502,050
Health Services 11-000-213-XXX482,979527,953529,440
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,989,6511,872,6762,134,740
Guidance 11-000-218-XXX583,838480,754497,178
Child Study Teams 11-000-219-XXX1,363,0511,335,3881,371,089
Improvement of Instructional Services 11-000-221-XXX269,814282,968289,499
Educational Media Services - School Library 11-000-222-XXX369,173334,010317,050
Instructional Staff Training Services 11-000-223-XXX97,19089,92678,250
General Administration 11-000-230-XXX831,929974,875999,348
School Administration 11-000-240-XXX2,045,2031,940,2271,724,068
Central Svcs & Admin Info Technology 11-000-25X-XXX1,156,9431,170,2281,125,282
Operation and Maintenance of Plant Services 11-000-26X-XXX4,195,6824,331,8154,156,739
Student Transportation Services 11-000-270-XXX2,775,0262,992,6232,842,213
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,568,4269,390,3849,569,123
Total Support Services Expenditures 25,685,98026,756,06326,515,570
TOTAL GENERAL CURRENT EXPENSE 44,333,25243,928,68842,973,231
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X49,72384,708720,040
Facilities Acquisition and Construction Services 12-000-4XX-XXX624,74744,437198,478
TOTAL CAPITAL EXPENDITURES 674,470132,145921,518
Summer School:
Instruction 13-422-100-XXX0900900
Total Summer School 0900900
TOTAL SPECIAL SCHOOLS 0900900
Transfer of Funds to Charter Schools 10-000-100-56X83,78686,93575,835
OPERATING BUDGET GRAND TOTAL 45,091,50844,148,66843,971,484
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX06280
Nonpublic Technology Initiative 20-XXX-XXX-XXX04000
Total State Projects 01,0280
Federal Projects:
Title I 20-XXX-XXX-XXX37,59638,65439,154
Title II 20-XXX-XXX-XXX040,84140,841
Title III 20-XXX-XXX-XXX022,34222,342
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,190,601564,595550,495
Other Special Projects 20-XXX-XXX-XXX71,09400
Total Federal Projects 1,299,291666,432652,832
TOTAL GRANTS AND ENTITLEMENTS 1,299,291667,460652,832
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX662,881644,669631,544
TOTAL REPAYMENT OF DEBT 662,881644,669631,544
Total Expenditures 47,053,68045,460,79745,255,860
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 47,053,68045,460,79745,255,860

 

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 Budget1,656,7111,262,061677,277677,277
  Repayment of Debt1110
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve832,240386,660260,51557,678
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,597,838230,96400
      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 Cost14,82215,42114,53315,29015,116
Total Classroom Instruction8,5999,0688,5539,0098,801
Classroom-Salaries and Benefits8,1478,8648,3688,7838,603
Classroom-General Supplies and Textbooks432180178218189
Classroom-Purchased Services and Other2123789
Total Support Services2,4762,5012,2922,3882,523
Support Services-Salaries and Benefits2,2902,3512,0992,1812,364
Total Administrative Costs1,7191,8641,7931,8681,788
Administration-Salaries and Benefits1,3091,4301,3781,4321,378
Legal Costs036282937
Total Operations and Maintenance of Plant1,7611,8141,8892,0131,991
Operations & Maintenance of Plant-Salary & Ben.9299351,0101,0481,054
Total Food Services Costs00000
Total Extracurricular Costs7451007
Total Equipment Costs64193233284
Employee Benefits as a % of Salaries26.229.232.43435.3

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
SREC542,150 Sale of energy credits
Total Unusual Revenues542,150 
Lease payment solar proj684,040 
Total Unusual Appropriations684,040 

 

Shared Services
  • We are the lead agency for a 12 district fuel oil consortium.
  • We also have a shared services agreement with the Townshop of Rockaway
  • for several other extraordinary shared services.
  • We participate in a 4 disrtict shared servies agreement for demographic
  • services.
  • We are part of a 400+ school district cooperative purchasing agreement
  • (Ed Data) for supplies, materials and services.
  • We participate in the Morris county Cooperative and the Middlesex County
  • Educational Services copperative for supplies, services and equipment.
  • We are part of ACES and ACT cooperative programs for energy and
  • telephone services.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,370,901 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)2,829,943,469 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.4266 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,816,174 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)2,829,943,469 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.4423 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,370,901 (G)
Estimated Equalized Valuation (as of 10/01/2010)4,298,659,562 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9392 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,816,174 (J)
Estimated Equalized Valuation (as of 10/01/2010)4,298,659,562 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9495 (L)

 

Administrative Salaries
Employee Name: Arthur Pierfy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary76,100 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,245 
  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: Dr. Debbie Grefe 
Job TitleAssistant Superintendent 
Base Annual Salary133,900 
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 14 
  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: 
Allowances650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other7,906 
  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: Dr. Gary J. Vitta 
Job TitleSuperintendent 
Base Annual Salary197,427 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances650 
Bonuses6,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,246 
  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: Dr. James P. Verbist 
Job TitleBusiness Administrator 
Base Annual Salary166,595 
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 14 
  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: 
Allowances650 
Bonuses3,500 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,246 
  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: Jeannette Ferranti 
Job TitleInformation Technology 
Base Annual Salary78,411 
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 14 
  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, Other19,246 
  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