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User Friendly Budgets
2012-13

MORRIS - BOONTON TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,0291,0641,090
Pupils on Roll Regular Shared-Time305
spacing
Pupils on Roll - Special Full-Time220190195
Pupils on Roll - Special Shared-Time16173
Private School Placements282617
spacing
Pupils Sent to Other Districts-Reg Prog0023
Pupils Sent to Other Dists-Spec Ed Prog91030
Pupils Received297272314
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 313,385 170,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 40,000
Withdrawal from Maint. Reserve 10-310 0 28,000 0
Transfers from Other Funds 10-5200 12,604 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,721,418 15,669,263 15,977,947
Other Local Governmental Units - Restricted 10-12XX 0 52,331 0
Tuition 10-1300 4,694,605 4,791,834 6,382,981
Interest Earned on Capital Reserve Funds 10-1XXX 193 400 150
Other Restricted Miscellaneous Revenues 10-1XXX 194,476 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 803,258 602,950 605,000
SUBTOTAL  21,413,950 21,116,778 22,966,078
Revenues from Intermediate Sources:
Unrestricted Revenues from Intermediate Sources 10-2000 0 25,800 25,800
TOTAL REVENUES FROM INTERMEDIATE SOURCES  0 25,800 25,800
Revenues from State Sources:
Extraordinary Aid 10-3131 177,499 150,000 170,000
Categorical Special Education Aid 10-3132 462,132 558,828 599,453
Equalization Aid 10-3176 0 353,838 428,328
Categorical Security Aid 10-3177 0 0 38,625
Categorical Transportation Aid 10-3121 0 0 12,892
SUBTOTAL  639,631 1,062,666 1,249,298
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 25,472 85,000 46,850
SUBTOTAL  78,070 85,000 46,850
Adjustment for Prior Year Encumbrances  0 263,455 0
Actual Revenues (Over)/Under Expenditures  23,226 0 0
TOTAL OPERATING BUDGET  22,167,481 22,895,084 24,498,026
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,854 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 40,795 0 0
TOTAL REVENUES FROM STATE SOURCES  40,795 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 162,988 179,442 152,525
Title II 20-4451-4455 26,170 29,055 24,696
Title III 20-4491-4494 20,089 12,372 10,516
Title IV 20-4471-4474 3,653 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 340,588 264,035 233,506
TOTAL REVENUES FROM FEDERAL SOURCES  553,488 484,904 421,243
TOTAL GRANTS AND ENTITLEMENTS  598,137 484,904 421,243
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 5,570
Revenues from Local Sources:
Local Tax Levy 40-1210 1,207,149 1,201,263 1,194,540
TOTAL REVENUES FROM LOCAL SOURCES  1,207,149 1,201,263 1,194,540
Revenues from State Sources:
Debt Service Aid Type II 40-3160 412,946 412,837 412,440
TOTAL LOCAL REPAYMENT OF DEBT  1,620,095 1,614,100 1,612,550
Actual Revenues (Over)/Under Expenditures  -5,570 0 0
TOTAL REPAYMENT OF DEBT  1,614,525 1,614,100 1,612,550
TOTAL REVENUES/SOURCES  24,380,143 24,994,088 26,531,819
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  24,380,143 24,994,088 26,531,819

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,626,0606,211,4446,428,821
Special Education 11-2XX-100-XXX2,206,2062,404,1822,528,816
Basic Skills/Remedial 11-230-100-XXX326,140367,450349,913
Bilingual Education 11-240-100-XXX123,41055,96163,226
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX60,653107,023113,366
School Sponsored Athletics 11-402-100-XXX624,491704,099770,847
Support Services:
Tuition 11-000-100-XXX1,223,7271,361,9172,156,889
Attendance and Social Work Services 11-000-211-XXX2,0002,0402,095
Health Services 11-000-213-XXX274,246275,477301,154
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217646,952696,922785,915
Guidance 11-000-218-XXX805,995601,994600,379
Child Study Teams 11-000-219-XXX836,760765,173817,959
Improvement of Instructional Services 11-000-221-XXX238,567315,820370,457
Educational Media Services - School Library 11-000-222-XXX392,119401,184410,709
Instructional Staff Training Services 11-000-223-XXX1,185109,410114,686
General Administration 11-000-230-XXX535,141531,387490,195
School Administration 11-000-240-XXX936,500770,194762,615
Central Svcs & Admin Info Technology 11-000-25X-XXX345,999399,867376,876
Operation and Maintenance of Plant Services 11-000-26X-XXX1,539,8301,691,3791,735,094
Student Transportation Services 11-000-270-XXX337,638406,452396,525
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,021,9034,294,6904,832,988
Total Support Services Expenditures 12,138,56212,623,90614,154,536
TOTAL GENERAL CURRENT EXPENSE 22,105,52222,474,06524,409,525
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040400150
Facilities Acquisition and Construction Services 12-000-4XX-XXX22,384364,00043,718
TOTAL CAPITAL EXPENDITURES 22,384364,40043,868
Transfer of Funds to Charter Schools 10-000-100-56X39,57556,61944,633
OPERATING BUDGET GRAND TOTAL 22,167,48122,895,08424,498,026
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,85400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,27200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX12,08300
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,77200
Nonpublic Nursing Services 20-XXX-XXX-XXX6,66800
Total State Projects 40,79500
Federal Projects:
Title I 20-XXX-XXX-XXX162,988179,442152,525
Title II 20-XXX-XXX-XXX26,17029,05524,696
Title III 20-XXX-XXX-XXX20,08912,37210,516
Title IV 20-XXX-XXX-XXX3,65300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX340,588264,035233,506
Total Federal Projects 553,488484,904421,243
TOTAL GRANTS AND ENTITLEMENTS 598,137484,904421,243
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,614,5251,614,1001,612,550
TOTAL REPAYMENT OF DEBT 1,614,5251,614,1001,612,550
Total Expenditures 24,380,14324,994,08826,531,819
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 24,380,14324,994,08826,531,819

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget558,570749,602436,217266,217
  Repayment of Debt05,5705,5700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve84,86585,05885,45845,608
      Adult Education Programs0000
      Maintenance Reserve17,75028,00000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost16,72316,52915,95716,42616,993
Total Classroom Instruction9,4389,5189,0019,3689,817
Classroom-Salaries and Benefits9,0459,0058,7078,9099,318
Classroom-General Supplies and Textbooks23622626186237
Classroom-Purchased Services and Other157287268273262
Total Support Services3,1083,0883,3013,1843,280
Support Services-Salaries and Benefits2,5352,5632,7552,6882,730
Total Administrative Costs1,7131,7421,5181,6901,624
Administration-Salaries and Benefits1,3921,4151,2471,3071,310
Legal Costs040283633
Total Operations and Maintenance of Plant1,8601,6291,5371,5411,584
Operations & Maintenance of Plant-Salary & Ben.1,0721,054258794814
Board Contribution to Food Services00000
Total Extracurricular Costs604552568644688
Total Equipment Costs230000
Employee Benefits as a % of Salaries26.728.732.531.634.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • ESC of Morris - academy/special ed transportation
  • ESC of Morris - bid purchasing
  • ESC of Morris - physical and occupational services
  • ESC of Morris - speech services
  • ESC of Morris - chapters 192/193 services
  • Member of Middlesex regional cooperative for use of state contract pricin
  • Member of ETTC of Morris for professional development
  • Central Jersey Instructional Media services for educational media
  • lending library
  • Member of NJSBA Insurance Group
  • Partner with Boonton Recreation department - student and adult community
  • programs
  • Partner with Town of Boonton Municipal Alliance - student programs
  • Agreement with Chanhcellor outreach program
  • Agreement with Cornerstone program to provide special needs services
  • in district
  • Participation in ACES
  • Participation in ACT

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,823,605 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,117,267,382 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.4163 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,021,507 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,117,267,382 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.5235 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,823,605 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,160,266,262 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3638 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,021,507 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,160,266,262 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4670 (L)

 

Administrative Salaries
Employee Name: Christine Johnson 
Job TitleSuperintendent 
Base Annual Salary195,214 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/24/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 21 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances11,112 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount18,770 
  Description of: 
   Buyback of Sick Days at the End of Contractonly upon retirement 
   Buyback of Vacation Days at the End of Contractbased on per diem amount 
   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: Pamela Ranco 
Job TitleBusiness Administrator 
Base Annual Salary140,070 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances8,694 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,656 
  Description of: 
   Buyback of Sick Days at the End of Contractupon retirement 
   Buyback of Vacation Days at the End of Contractbased on per diem 
   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