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User Friendly Budgets
2012-13

MORRIS - CHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,1861,1371,120
spacing
Pupils on Roll - Special Full-Time161168156
Private School Placements8710
spacing
Pupils Sent to Other Dists-Spec Ed Prog222
Pupils Received534

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 129,423 521,416
Revenues from Local Sources:
Local Tax Levy 10-1210 18,662,569 18,951,972 18,951,972
Tuition 10-1300 136,170 96,000 140,000
Interest Earned on Capital Reserve Funds 10-1XXX 20,000 10,000 10,000
Other Restricted Miscellaneous Revenues 10-1XXX 33,893 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 79,504 95,000 75,000
SUBTOTAL  18,932,136 19,152,972 19,176,972
Revenues from State Sources:
Extraordinary Aid 10-3131 384,321 95,000 80,000
Other State Aids 10-3XXX 14,523 0 0
Categorical Special Education Aid 10-3132 452,272 663,846 854,658
Categorical Security Aid 10-3177 0 0 62,098
Categorical Transportation Aid 10-3121 0 0 100,736
SUBTOTAL  851,116 758,846 1,097,492
Revenues from Federal Sources:
SUBTOTAL  0 50,005 0
Actual Revenues (Over)/Under Expenditures  -501,272 0 0
TOTAL OPERATING BUDGET  19,281,980 20,092,813 20,795,880
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 74,501 69,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 89,556 101,000 101,000
TOTAL REVENUES FROM STATE SOURCES  89,556 101,000 101,000
Revenues from Federal Sources:
Title I 20-4411-4416 28,358 27,495 27,495
Title II 20-4451-4455 19,826 29,223 22,178
I.D.E.A. Part B (Handicapped) 20-4420-4429 385,067 394,102 335,000
Other 20-4XXX 0 3,723 0
TOTAL REVENUES FROM FEDERAL SOURCES  433,251 454,543 384,673
TOTAL GRANTS AND ENTITLEMENTS  522,807 630,044 554,673
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 1,543,550 1,540,925
TOTAL REVENUES FROM LOCAL SOURCES  0 1,543,550 1,540,925
TOTAL LOCAL REPAYMENT OF DEBT  0 1,543,550 1,540,925
TOTAL REPAYMENT OF DEBT  0 1,543,550 1,540,925
TOTAL REVENUES/SOURCES  19,804,787 22,266,407 22,891,478
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,804,787 22,266,407 22,891,478

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,180,7116,189,4356,020,791
Special Education 11-2XX-100-XXX1,543,1671,668,2401,657,674
Basic Skills/Remedial 11-230-100-XXX285,016402,611363,068
Bilingual Education 11-240-100-XXX100,008130,609108,874
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX53,38560,11760,922
School Sponsored Athletics 11-402-100-XXX49,22259,50562,343
Support Services:
Tuition 11-000-100-XXX589,971690,959864,098
Health Services 11-000-213-XXX422,859454,040476,522
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217431,338548,029540,753
Guidance 11-000-218-XXX176,068203,643219,245
Child Study Teams 11-000-219-XXX489,201508,708484,138
Improvement of Instructional Services 11-000-221-XXX15,92287,840182,419
Educational Media Services - School Library 11-000-222-XXX217,417253,049266,992
Instructional Staff Training Services 11-000-223-XXX32,49636,10038,600
General Administration 11-000-230-XXX443,056446,215383,133
School Administration 11-000-240-XXX797,275775,694793,256
Central Svcs & Admin Info Technology 11-000-25X-XXX469,166456,135421,375
Operation and Maintenance of Plant Services 11-000-26X-XXX1,753,7491,867,4111,935,395
Student Transportation Services 11-000-270-XXX1,319,7401,436,2211,418,290
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,193,5143,417,6713,863,801
Total Support Services Expenditures 10,351,77211,181,71511,888,017
TOTAL GENERAL CURRENT EXPENSE 18,563,28119,692,23220,161,689
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010,00010,000
Equipment 12-XXX-XXX-73X216,41551,4370
Facilities Acquisition and Construction Services 12-000-4XX-XXX352,992175,595403,458
TOTAL CAPITAL EXPENDITURES 569,407237,032413,458
Summer School:
Instruction 13-422-100-XXX149,29200
Total Summer School 149,29200
Other Special Schools:
Instruction 13-4XX-100-XXX0138,775140,196
Total Other Special Schools 0138,775140,196
TOTAL SPECIAL SCHOOLS 149,292138,775140,196
Transfer of Funds to Charter Schools 10-000-100-56X024,77480,537
OPERATING BUDGET GRAND TOTAL 19,281,98020,092,81320,795,880
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX074,50169,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX24,15830,00030,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX015,00015,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,77400
Nonpublic Nursing Services 20-XXX-XXX-XXX28,62437,00037,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX019,00019,000
Total State Projects 89,556101,000101,000
Federal Projects:
Title I 20-XXX-XXX-XXX28,35827,49527,495
Title II 20-XXX-XXX-XXX19,82629,22322,178
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX385,067394,102335,000
Other Special Projects 20-XXX-XXX-XXX03,7230
Total Federal Projects 433,251454,543384,673
TOTAL GRANTS AND ENTITLEMENTS 522,807630,044554,673
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,543,5501,540,925
TOTAL REPAYMENT OF DEBT 01,543,5501,540,925
Total Expenditures 19,804,78722,266,40722,891,478
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,804,78722,266,40722,891,478

 

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 Budget576,479689,483349,483349,483
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve754,483994,7351,254,7351,264,735
      Adult Education Programs0000
      Maintenance Reserve0200,000200,000200,000
      Legal Reserve702,823650,839521,4160
      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 Cost13,06012,22113,31013,46214,563
Total Classroom Instruction8,0127,5398,1438,2368,464
Classroom-Salaries and Benefits7,6167,1967,7497,8307,987
Classroom-General Supplies and Textbooks228180225234287
Classroom-Purchased Services and Other168164170172190
Total Support Services1,6601,6311,9251,9442,139
Support Services-Salaries and Benefits1,4301,2801,4851,5001,594
Total Administrative Costs1,5301,5231,5631,5821,581
Administration-Salaries and Benefits1,2151,2201,2621,2761,289
Legal Costs023243535
Total Operations and Maintenance of Plant1,7661,4371,5721,5921,715
Operations & Maintenance of Plant-Salary & Ben.740669696703758
Board Contribution to Food Services00000
Total Extracurricular Costs80799596102
Total Equipment Costs1391590400
Employee Benefits as a % of Salaries28.528.229.529.133.8

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
  • 1. interlocal agreement with Chester Township to purchase diesel fuel for
  • district vehicles.
  • 2. interlocal agreement with Chester Township for vehicle repairs.
  • 3. Interlocal agreement with Chester Township and Chester Borough to
  • provide bus transportation for resident senior citizens.
  • 4. Shared VOIP system with Chester Borough.
  • 5. Use of Township DPW for school improvements such as paving, playground
  • equipment installation, etc.
  • 6. provide water testing services to Chester Township facility in
  • exchange for records storage space.
  • 7. Participate in joint transportation agreement with Mendham Township,
  • Washington Township and West Morris Regional school districts for non-
  • public and special education transportation.
  • 8. Participate in ACT for cooperative purchasing of communication
  • services.
  • 9. Participate in ACES for cooperative purchasing of gas and electric
  • services.
  • 10. Participate in Ed-Data, Middlesex Regional ESC, Hunterdon County ESC
  • for cooperative purchasing of supplies and services.
  • 11. Share professional development with other districts in region.

 

Estimated Tax Rate Information
CHESTER BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,290,110 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)377,687,200 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8711 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,557,849 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)377,687,200 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9420 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,290,110 (G)
Estimated Equalized Valuation (as of 10/01/2011)415,040,879 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7927 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,557,849 (J)
Estimated Equalized Valuation (as of 10/01/2011)415,040,879 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8572 (L)
spacing
CHESTER TOWNSHIP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,661,862 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,832,453,558 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8547 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,936,361 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,832,453,558 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9242 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,661,862 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,000,780,875 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7828 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,936,361 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,000,780,875 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8465 (L)

 

Administrative Salaries
Employee Name: Christina VanWoert 
Job TitleSuperintendent 
Base Annual Salary165,485 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2005 
  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 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 Dayspaid holidays 
Benefits: 
Allowances1,194 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans6,619 
Contractual Post-Employment Benefits Amount5,190 
  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 Contractno pay for usused days 
   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: Daniel Johnson 
Job TitlePrincipal 
Base Annual Salary121,356 
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 Contract06/30/2014 
  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 15 
  Description of Other Contracted Non-working Dayspaid holidays 
Benefits: 
Allowances1,185 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,854 
Contractual Post-Employment Benefits Amount8,475 
  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 Contractno pay for unused days 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration2,334 
  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: Jeanette Krone 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary122,438 
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 Contract06/30/2014 
  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 15 
  Description of Other Contracted Non-working Dayspaid holidays 
Benefits: 
Allowances1,872 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,897 
Contractual Post-Employment Benefits Amount7,740 
  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 Contractno pay for unused days 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration2,355 
  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: Mary Jane Canose 
Job TitleBusiness Administrator 
Base Annual Salary121,424 
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 22 
  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 Dayspaid holidays 
Benefits: 
Allowances1,155 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans7,285 
Contractual Post-Employment Benefits Amount8,932 
  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 Contractno pay for unused days 
   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: Melissa Fair 
Job TitlePrincipal 
Base Annual Salary129,900 
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 Contract06/20/2014 
  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 15 
  Description of Other Contracted Non-working Dayspaid holidays 
Benefits: 
Allowances1,274 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount8,524 
  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 Contractno pay for unused days 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration2,498 
  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: Robert Mullen 
Job TitlePrincipal 
Base Annual Salary137,670 
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 Contract06/30/2014 
  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 15 
  Description of Other Contracted Non-working Dayspaid holidays 
Benefits: 
Allowances1,465 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,725 
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount18,937 
  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 Contractno pay for unused days 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration2,647 
  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: Robert Vincent 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,785 
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 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 Dayspaid holidays 
Benefits: 
Allowances2,285 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,061 
  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 Contractno pay for unused days 
   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