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User Friendly Budgets
2012-13

MORRIS - BUTLER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time923907904
Pupils on Roll Regular Shared-Time3810
spacing
Pupils on Roll - Special Full-Time197202196
Pupils on Roll - Special Shared-Time81312
Private School Placements141521
spacing
Pupils Sent to Other Districts-Reg Prog0035
Pupils Sent to Other Dists-Spec Ed Prog6812
Pupils Received253242239
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 683,593 1,103,232
Revenues from Local Sources:
Local Tax Levy 10-1210 13,384,947 13,608,854 13,881,031
Tuition 10-1300 3,879,915 3,440,771 3,523,292
Interest Earned on Capital Reserve Funds 10-1XXX 259 12 300
Other Restricted Miscellaneous Revenues 10-1XXX 129,258 112,059 106,497
Unrestricted Miscellaneous Revenues 10-1XXX 101,429 188,364 164,975
SUBTOTAL  17,495,808 17,350,060 17,676,095
Revenues from State Sources:
Extraordinary Aid 10-3131 236,989 0 0
Other State Aids 10-3XXX 13,050 0 0
Categorical Special Education Aid 10-3132 526,895 526,895 553,799
Equalization Aid 10-3176 939,289 1,326,874 1,349,435
Categorical Security Aid 10-3177 0 0 16,825
Categorical Transportation Aid 10-3121 0 0 40,556
SUBTOTAL  1,716,223 1,853,769 1,960,615
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 15,285 13,244 16,380
SUBTOTAL  15,285 96,435 16,380
Adjustment for Prior Year Encumbrances  0 148,473 0
Actual Revenues (Over)/Under Expenditures  -213,328 0 0
TOTAL OPERATING BUDGET  19,013,988 20,132,330 20,756,322
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,422 9,899 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 52,999 56,599 56,599
TOTAL REVENUES FROM STATE SOURCES  52,999 56,599 56,599
Revenues from Federal Sources:
Title I 20-4411-4416 57,478 86,288 52,429
Title II 20-4451-4455 20,513 43,959 0
Title III 20-4491-4494 0 15,907 13,521
Title IV 20-4471-4474 196 15 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 250,540 254,704 207,614
Other 20-4XXX 84,771 95,029 0
TOTAL REVENUES FROM FEDERAL SOURCES  413,498 495,902 273,564
TOTAL GRANTS AND ENTITLEMENTS  474,919 562,400 330,163
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 59
Transfers from Other Funds 40-5200 59 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 434,978 520,956 525,106
TOTAL REVENUES FROM LOCAL SOURCES  434,978 520,956 525,106
Revenues from State Sources:
Debt Service Aid Type II 40-3160 32,667 54,427 54,856
TOTAL LOCAL REPAYMENT OF DEBT  467,704 575,383 580,021
Actual Revenues (Over)/Under Expenditures  10,831 0 0
TOTAL REPAYMENT OF DEBT  478,535 575,383 580,021
TOTAL REVENUES/SOURCES  19,967,442 21,270,113 21,666,506
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,967,442 21,270,113 21,666,506

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,575,2325,257,6965,724,600
Special Education 11-2XX-100-XXX1,386,9161,326,7891,409,124
Basic Skills/Remedial 11-230-100-XXX45,94275,24397,398
Bilingual Education 11-240-100-XXX79,47595,31882,281
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX76,00296,73691,290
School Sponsored Athletics 11-402-100-XXX308,839413,807447,259
Summer School 11-422-XXX-XXX0050,141
Support Services:
Tuition 11-000-100-XXX1,492,5111,687,9821,764,701
Attendance and Social Work Services 11-000-211-XXX20,68321,41421,551
Health Services 11-000-213-XXX245,508224,913218,441
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217783,3041,013,232934,478
Guidance 11-000-218-XXX402,685479,609638,850
Child Study Teams 11-000-219-XXX377,432382,666420,452
Improvement of Instructional Services 11-000-221-XXX160,673150,399213,135
Educational Media Services - School Library 11-000-222-XXX110,645138,224167,296
Instructional Staff Training Services 11-000-223-XXX40,87427,714212,347
General Administration 11-000-230-XXX576,857590,590563,153
School Administration 11-000-240-XXX725,798771,858730,735
Central Svcs & Admin Info Technology 11-000-25X-XXX423,952465,791452,499
Operation and Maintenance of Plant Services 11-000-26X-XXX1,698,8341,968,8412,021,737
Student Transportation Services 11-000-270-XXX776,673853,129906,706
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,503,4203,738,7033,339,864
Food Services 11-000-310-XXX16,28621,6960
Total Support Services Expenditures 11,356,13512,536,76112,605,945
TOTAL GENERAL CURRENT EXPENSE 18,828,54119,802,35020,508,038
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040150,00040,000
Interest Earned on Capital Reserve 10-604012300
Equipment 12-XXX-XXX-73X27,99925,15844,385
Facilities Acquisition and Construction Services 12-000-4XX-XXX136,490154,810163,599
TOTAL CAPITAL EXPENDITURES 164,489329,980248,284
Transfer of Funds to Charter Schools 10-000-100-56X20,95800
OPERATING BUDGET GRAND TOTAL 19,013,98820,132,33020,756,322
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,4229,8990
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,6388,1638,163
Nonpublic Auxiliary Services 20-XXX-XXX-XXX14,06616,06216,062
Nonpublic Handicapped Services 20-XXX-XXX-XXX19,25020,71420,714
Nonpublic Nursing Services 20-XXX-XXX-XXX11,04511,66011,660
Total State Projects 52,99956,59956,599
Federal Projects:
Title I 20-XXX-XXX-XXX57,47886,28852,429
Title II 20-XXX-XXX-XXX20,51343,9590
Title III 20-XXX-XXX-XXX015,90713,521
Title IV 20-XXX-XXX-XXX196150
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX250,540254,704207,614
Other Special Projects 20-XXX-XXX-XXX84,77195,0290
Total Federal Projects 413,498495,902273,564
TOTAL GRANTS AND ENTITLEMENTS 474,919562,400330,163
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX478,535575,383580,021
TOTAL REPAYMENT OF DEBT 478,535575,383580,021
Total Expenditures 19,967,44221,270,11321,666,506
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,967,44221,270,11321,666,506

 

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 Budget845,8641,313,9111,415,805399,243
  Repayment of Debt10,89059590
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve74,903282150,294190,594
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve305,95486,67086,6700
      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 Cost14,19114,64015,22915,41916,055
Total Classroom Instruction7,7388,1938,1047,9908,378
Classroom-Salaries and Benefits7,5137,8007,7987,6867,933
Classroom-General Supplies and Textbooks169334246231326
Classroom-Purchased Services and Other56606172118
Total Support Services2,4132,4012,6532,7813,106
Support Services-Salaries and Benefits2,0652,0472,1802,3592,453
Total Administrative Costs1,8141,8431,8962,0321,923
Administration-Salaries and Benefits1,5601,5321,5641,5671,578
Legal Costs061614961
Total Operations and Maintenance of Plant1,7801,7712,0272,0532,084
Operations & Maintenance of Plant-Salary & Ben.1,1191,0791,1651,1571,186
Board Contribution to Food Services32150190
Total Extracurricular Costs413417548544564
Total Equipment Costs525232240
Employee Benefits as a % of Salaries31.732.236.234.228.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • ACES - purchase of natural gas
  • ACT - purchase of long distance telecommunication
  • Butler Borough - bid for garbage/recycle removal
  • care/upkeep of fields
  • Bloomingdale School District - school librarian services
  • HS Special Ed program
  • Morris County Ed Services Commission - transportation services
  • student evaluation services
  • non-public school services
  • Passaic County Ed Services Commission - transportation services
  • Educational Data Services - joint purchasing of school, athletic, and
  • custodial supplies, and maintenance services
  • Pittsgrove Township Cooperative - purchase of paper
  • Chancellor Academy Outreach - rental of classrooms/speech services
  • Joint Insurance Pool - property, liability, workers comp insurances

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,744,943 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)751,008,284 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.8302 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,267,974 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)751,008,284 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.8998 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,744,943 (G)
Estimated Equalized Valuation (as of 10/01/2011)978,937,894 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4041 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,267,974 (J)
Estimated Equalized Valuation (as of 10/01/2011)978,937,894 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4575 (L)

 

Administrative Salaries
Employee Name: DEBRA NALEY-MINENNA 
Job TitleBusiness Administrator 
Base Annual Salary153,287 
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 Days260 
  Contracted Number of Annual Vacation Days 28 
  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 13 
  Description of Other Contracted Non-working DaysHOLIDAYS 
Benefits: 
Allowances4,614 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount32,838 
  Description of: 
   Buyback of Sick Days at the End of ContractPER DAYS ACCRUED PRIOR TO 6/8/2007 
   Buyback of Vacation Days at the End of Contract#DAYS AT 1/260TH 
   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: JAMES CURRAN 
Job TitleCoordinator/Dir./Mgr./Supvr. SUPERVISOR OF BLDGS/GRNDS 
Base Annual Salary76,425 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0420 
Shared Job TitleSUPERVISOR OF BLDGS/GRNDS 
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 12 
  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 15 
  Description of Other Contracted Non-working DaysHOLIDAYS 
Benefits: 
Allowances525 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount4,997 
  Description of: 
   Buyback of Sick Days at the End of ContractAT RETIREMENT -MAX $10,000, PER FORMUL 
   Buyback of Vacation Days at the End of Contract17 DAYS 
   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: MARIO CARDINALE 
Job TitleSuperintendent 
Base Annual Salary199,263 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2008 
  Ending Date of Contract06/30/1913 
  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 12 
  Description of Other Contracted Non-working DaysHOLIDAYS 
Benefits: 
Allowances5,676 
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 ContractMAX-AT 1/260 
   Buyback of Vacation Days at the End of ContractMAX OF 22 DAYS AT 1/260 
   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