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User Friendly Budgets
2011-2012

MORRIS - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,3262,2652,206
spacing
Pupils on Roll - Special Full-Time417395348
Private School Placements161716
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog1197

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,231,358 847,631
Revenues from Local Sources:
Local Tax Levy 10-1210 30,279,036 30,487,832 30,705,982
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 50
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 196,855 217,116 111,950
SUBTOTAL  30,475,891 30,704,948 30,867,982
Revenues from State Sources:
Extraordinary Aid 10-3131 490,590 244,815 244,815
Categorical Special Education Aid 10-3132 1,616,609 1,544,760 1,544,760
Equalization Aid 10-3176 4,775,420 5,212,373 5,621,938
Categorical Security Aid 10-3177 212,370 0 0
Categorical Transportation Aid 10-3121 819,015 0 0
SUBTOTAL  7,914,004 7,001,948 7,411,513
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 1,019,100 0 0
Equalization Aid - ARRA GSF 17-4521 39,451 0 0
Education Jobs Fund 18-4522 0 0 291,723
SUBTOTAL  1,058,551 0 291,723
Adjustment for Prior Year Encumbrances  0 112,829 0
Actual Revenues (Over)/Under Expenditures  770,713 0 0
TOTAL OPERATING BUDGET  40,219,159 39,051,083 39,418,849
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 40,248 88,162 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 59,940 34,715
I.D.E.A. Part B (Handicapped) 20-4420-4429 895,811 607,019 483,848
Other 20-4XXX 54,118 305,755 0
TOTAL REVENUES FROM FEDERAL SOURCES  949,929 972,714 518,563
TOTAL GRANTS AND ENTITLEMENTS  990,177 1,060,876 518,563
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 48,897
Revenues from Local Sources:
Local Tax Levy 40-1210 1,501,120 1,510,490 1,424,176
TOTAL REVENUES FROM LOCAL SOURCES  1,501,120 1,510,490 1,424,176
TOTAL LOCAL REPAYMENT OF DEBT  1,501,120 1,510,490 1,473,073
TOTAL REPAYMENT OF DEBT  1,501,120 1,510,490 1,473,073
TOTAL REVENUES/SOURCES  42,710,456 41,622,449 41,410,485
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  42,710,456 41,622,449 41,410,485

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,976,72712,134,58412,343,969
Special Education 11-2XX-100-XXX3,315,4753,847,5113,993,155
Basic Skills/Remedial 11-230-100-XXX660,411622,362648,557
Bilingual Education 11-240-100-XXX26,74128,16548,425
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX82,69867,71375,196
School Sponsored Athletics 11-402-100-XXX62,93859,56456,100
Support Services:
Tuition 11-000-100-XXX1,070,8131,200,0251,258,345
Attendance and Social Work Services 11-000-211-XXX4,4024,5544,500
Health Services 11-000-213-XXX527,879561,186571,881
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,700,7981,673,5781,503,475
Guidance 11-000-218-XXX503,174413,707420,735
Child Study Teams 11-000-219-XXX1,400,4431,434,0461,463,261
Improvement of Instructional Services 11-000-221-XXX263,275167,480194,623
Educational Media Services - School Library 11-000-222-XXX548,326488,122500,775
Instructional Staff Training Services 11-000-223-XXX133,758107,120158,000
General Administration 11-000-230-XXX966,530753,926650,002
School Administration 11-000-240-XXX1,352,8171,267,7941,265,508
Central Svcs & Admin Info Technology 11-000-25X-XXX541,951546,125535,699
Operation and Maintenance of Plant Services 11-000-26X-XXX3,036,5783,395,7653,363,540
Student Transportation Services 11-000-270-XXX3,428,4053,333,6553,380,720
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,948,5736,765,8276,788,355
Total Support Services Expenditures 22,427,72222,112,91022,059,419
TOTAL GENERAL CURRENT EXPENSE 39,552,71238,872,80939,224,821
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040050
Equipment 12-XXX-XXX-73X5,6929,57561,318
Facilities Acquisition and Construction Services 12-000-4XX-XXX628,77397,26629,354
TOTAL CAPITAL EXPENDITURES 634,465106,84190,722
Transfer of Funds to Charter Schools 10-000-100-56X31,98271,433103,306
OPERATING BUDGET GRAND TOTAL 40,219,15939,051,08339,418,849
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX40,24888,1620
Federal Projects:
Title II 20-XXX-XXX-XXX059,94034,715
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX895,811607,019483,848
Other Special Projects 20-XXX-XXX-XXX54,118305,7550
Total Federal Projects 949,929972,714518,563
TOTAL GRANTS AND ENTITLEMENTS 990,1771,060,876518,563
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,501,1201,510,4901,473,073
TOTAL REPAYMENT OF DEBT 1,501,1201,510,4901,473,073
Total Expenditures 42,710,45641,622,44941,410,485
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 42,710,45641,622,44941,410,485

 

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 Budget2,938,8821,062,4201,352,420778,765
  Repayment of Debt0048,8970
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve712,641354,887354,887354,937
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve63,5571,505,334273,9760
      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 Cost12,05212,34312,89912,93413,574
Total Classroom Instruction7,3697,9057,7357,9828,487
Classroom-Salaries and Benefits6,9727,3967,2567,4977,987
Classroom-General Supplies and Textbooks257302280279288
Classroom-Purchased Services and Other139207199205212
Total Support Services2,1842,3092,2912,2472,332
Support Services-Salaries and Benefits1,8261,9631,8901,8371,959
Total Administrative Costs1,1401,1631,1141,1961,196
Administration-Salaries and Benefits9631,0109599981,036
Legal Costs027222820
Total Operations and Maintenance of Plant1,3031,2711,4061,4481,493
Operations & Maintenance of Plant-Salary & Ben.689697728738769
Total Food Services Costs00000
Total Extracurricular Costs5768406065
Total Equipment Costs2523424
Employee Benefits as a % of Salaries28.929.630.329.729.1

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
  • The Board and administration have an accute focus on maximizing the use
  • of shared services when monetary or operational savings can be realized.
  • The District has entered into joint purchasing agreements in several
  • areas where feasible to reduce costs. The District currently pools
  • purchases for telephone and utility services with Districts statewide in
  • an effort to control costs in those areas. In addition, the majority of
  • instructional, office, and custodial supplies are purchased through a
  • bidding cooperative. Transportation services are coordinated with
  • several educational services commissions for the provision of out-of-
  • district and non-public transportation. The District has joined with
  • the municipality to jointly purchase fuel for the bus fleet and is in
  • discussions to share facilites for the repair and maintenance of the
  • bus fleet. In addition, the District provides transportation services
  • for the regional High School as well as surrounding districts which
  • enables the district to utilize equipment in a more efficient manner.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,596,907 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,824,582,992 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0832 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,064,240 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,824,582,992 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1352 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,596,907 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,142,094,828 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9738 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,064,240 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,142,094,828 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0205 (L)

 

Administrative Salaries
Employee Name: Burt Horner 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary98,839 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances2,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,000 
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: Jeffrey Mohre 
Job TitleSuperintendent 
Base Annual Salary175,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/12/2010 
  Ending Date of Contract06/30/2013 
  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: 
Allowances5,700 
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 
Employee Name: Liz George 
Job TitleBusiness Administrator 
Base Annual Salary141,940 
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: 
Allowances5,070 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,260 
  Retirement Plans1,000 
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: Paul Henry 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary104,285 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  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: 
Allowances450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,000 
Contractual Post-Employment Benefits Amount24,570 
  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: Rick Papera 
Job TitleAssistant Superintendent 
Base Annual Salary132,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 27 
  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: 
Allowances4,515 
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