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User Friendly Budgets
2012-13

MORRIS - BOONTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time463436438
spacing
Pupils on Roll - Special Full-Time515157
Private School Placements131113
spacing
Pupils Sent to Other Districts-Reg Prog233219234
Pupils Sent to Other Dists-Spec Ed Prog434639
Pupils Received110

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 251,973
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 83,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,230,140 11,510,636 11,740,849
Tuition 10-1300 12,877 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 13 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 75,109 53,481 21,750
SUBTOTAL  11,318,139 11,564,167 11,762,649
Revenues from State Sources:
Extraordinary Aid 10-3131 184,428 322,428 0
Other State Aids 10-3XXX 10,092 10,092 0
Categorical Special Education Aid 10-3132 131,514 275,756 383,021
Categorical Security Aid 10-3177 0 0 11,307
Categorical Transportation Aid 10-3121 0 0 56,215
SUBTOTAL  326,034 608,276 450,543
Revenues from Federal Sources:
SUBTOTAL  23,763 744 0
Adjustment for Prior Year Encumbrances  0 71,489 0
Actual Revenues (Over)/Under Expenditures  -267,845 0 0
TOTAL OPERATING BUDGET  11,400,091 12,394,676 12,548,165
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 7,824 877 0
Title II 20-4451-4455 10,449 10,420 10,420
I.D.E.A. Part B (Handicapped) 20-4420-4429 239,973 163,444 163,239
TOTAL REVENUES FROM FEDERAL SOURCES  258,246 174,741 173,659
TOTAL GRANTS AND ENTITLEMENTS  258,246 174,741 173,659
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 23 0
Revenues from Local Sources:
Local Tax Levy 40-1210 308,589 298,581 300,904
TOTAL REVENUES FROM LOCAL SOURCES  308,589 298,581 300,904
Revenues from State Sources:
Debt Service Aid Type II 40-3160 62,818 61,271 62,059
TOTAL LOCAL REPAYMENT OF DEBT  371,407 359,875 362,963
TOTAL REPAYMENT OF DEBT  371,407 359,875 362,963
TOTAL REVENUES/SOURCES  12,029,744 12,929,292 13,084,787
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,029,744 12,929,292 13,084,787

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,612,3382,679,9082,761,539
Special Education 11-2XX-100-XXX434,632465,531489,959
Basic Skills/Remedial 11-230-100-XXX63,60988,00293,850
Bilingual Education 11-240-100-XXX19,80621,43726,352
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,36023,86223,612
School Sponsored Athletics 11-402-100-XXX42,36851,67950,514
Support Services:
Tuition 11-000-100-XXX4,614,5174,887,1475,107,563
Health Services 11-000-213-XXX100,796103,332101,682
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217214,558264,916243,625
Guidance 11-000-218-XXX22,98124,22324,637
Child Study Teams 11-000-219-XXX133,431145,362160,681
Improvement of Instructional Services 11-000-221-XXX01,60014,400
Educational Media Services - School Library 11-000-222-XXX78,99990,13188,573
Instructional Staff Training Services 11-000-223-XXX4048,30058,437
General Administration 11-000-230-XXX249,479273,018278,318
School Administration 11-000-240-XXX263,420238,067233,479
Central Svcs & Admin Info Technology 11-000-25X-XXX200,138224,073227,945
Operation and Maintenance of Plant Services 11-000-26X-XXX600,048839,195636,483
Student Transportation Services 11-000-270-XXX439,147610,574573,538
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,234,2311,305,7951,325,499
Total Support Services Expenditures 8,152,1499,015,7339,074,860
TOTAL GENERAL CURRENT EXPENSE 11,347,26212,346,15212,520,686
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X51,74137,66126,561
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,08810,813868
TOTAL CAPITAL EXPENDITURES 52,82948,52427,479
OPERATING BUDGET GRAND TOTAL 11,400,09112,394,67612,548,165
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX7,8248770
Title II 20-XXX-XXX-XXX10,44910,42010,420
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX239,973163,444163,239
Total Federal Projects 258,246174,741173,659
TOTAL GRANTS AND ENTITLEMENTS 258,246174,741173,659
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX371,407359,875362,963
TOTAL REPAYMENT OF DEBT 371,407359,875362,963
Total Expenditures 12,029,74412,929,29213,084,787
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,029,74412,929,29213,084,787

 

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 Budget442,253594,520384,520248,154
  Repayment of Debt232300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve48,21348,226138,518138,568
      Adult Education Programs0000
      Maintenance Reserve0060,00060,000
      Legal Reserve0115,607115,6070
      Tuition Reserve60,00083,00083,0000
      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 Cost11,76112,25912,56214,06213,817
Total Classroom Instruction7,3807,7217,8788,5218,640
Classroom-Salaries and Benefits7,0727,4647,7028,2568,414
Classroom-General Supplies and Textbooks282229167254211
Classroom-Purchased Services and Other262791116
Total Support Services1,2661,3151,3521,5811,688
Support Services-Salaries and Benefits1,0191,1081,0801,2171,332
Total Administrative Costs1,6761,6991,6931,8171,798
Administration-Salaries and Benefits1,3501,4271,3021,3811,395
Legal Costs02343938
Total Operations and Maintenance of Plant1,2071,3111,3991,8881,443
Operations & Maintenance of Plant-Salary & Ben.594652696739724
Board Contribution to Food Services00000
Total Extracurricular Costs180158177191184
Total Equipment Costs50101517754
Employee Benefits as a % of Salaries24.527.82928.627.8

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
  • Participate in ACES & ACT Programs for purchase of electric, gas, telecom
  • Participate in NJSBAIG pool for all insurance lines
  • Participate in Ed Data for cooperative bidding of supplies and services
  • Send/Receive with Mt. Lakes SD (host) for high school students
  • Shared services with W. Milford BOE (host) for bus maintenance
  • Shared services with Boonton Township for snow plowing, facility and
  • Athletic Field use and DARE program
  • MC Ed Services Commission (host) for special ed transportation
  • MC Ed Services Commission (host) for supply and services bidding,RTK etc.
  • Middlesex County ESC cooperative purchasing for supply & services bidding
  • Parental transportation contracts (much less than contractor pricing)
  • Coordinated transportation with Mt. Lakes & Kinnelon BOE for tier pricing
  • Shared services with Mt. Lakes SD for staff development programs
  • Shared services with the Boonton Township HSA & Ed Fountation for
  • cultural arts programs
  • Shared services with 4 Kids & Kids Club after school programs, Tri-Town
  • Little League, ML Wrestling, Boys & Girl Scouts for facility & field
  • use (BT host)

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,625,743 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)966,092,599 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2034 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,925,485 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)966,092,599 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2344 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,625,743 (G)
Estimated Equalized Valuation (as of 10/01/2011)984,986,793 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1803 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,925,485 (J)
Estimated Equalized Valuation (as of 10/01/2011)984,986,793 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.2107 (L)

 

Administrative Salaries
Employee Name: Corde Reed 
Job TitleCoordinator/Dir./Mgr./Supvr. Dir. Special Services/CST/LDTC 
Base Annual Salary110,313 
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 Days261 
  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: 
Allowances1,264 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,403 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,752 
  Description of: 
   Buyback of Sick Days at the End of ContractNo benefit 
   Buyback of Vacation Days at the End of Contract23 days @ per diem rate as of 1/31/12 
   Buyback of Personal Days at the End of ContractNo benefit 
   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: John T. Murray II 
Job TitleBusiness Administrator /Bd Sec'y 
Base Annual Salary123,287 
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 Days261 
  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: 
Allowances1,505 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,386 
  Retirement Plans
Contractual Post-Employment Benefits Amount22,347 
  Description of: 
   Buyback of Sick Days at the End of Contract1/5 days @ per diem rate to $15k max 
   Buyback of Vacation Days at the End of Contractper diem to max of $15,000 
   Buyback of Personal Days at the End of ContractNo benefit 
   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: Lia Lendis 
Job TitleAssistant Principal Staff Development Coordinator 
Base Annual Salary90,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  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: 
Allowances239 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other302 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractNo Benefit 
   Buyback of Vacation Days at the End of ContractNo benefit 10 month employee 
   Buyback of Personal Days at the End of ContractNo benefit 
   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: Thomas F. Butler 
Job TitleSuperintendent /Principal (Interim) 
Base Annual Salary69,546 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days134 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: 
Allowances1,500 
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 ContractInterim: no benefit 
   Buyback of Vacation Days at the End of ContractInterim: no benefit 
   Buyback of Personal Days at the End of ContractInterim: no benefit 
   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