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User Friendly Budgets
2012-13

MORRIS - DENVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,6201,5661,527
spacing
Pupils on Roll - Special Full-Time243261259
Private School Placements181412
spacing
Pupils Sent to Other Dists-Spec Ed Prog111
Pupils Received140

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 74,638 276,272
Revenues from Local Sources:
Local Tax Levy 10-1210 24,916,117 25,337,084 25,843,825
Tuition 10-1300 48,781 0 0
Transportation Fees from Individuals 10-1410 80 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 87 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 64,400 75,515 63,500
Unrestricted Miscellaneous Revenues 10-1XXX 64,022 55,000 26,000
SUBTOTAL  25,093,487 25,468,599 25,934,325
Revenues from State Sources:
Extraordinary Aid 10-3131 287,769 50,000 50,000
Other State Aids 10-3XXX 14,616 0 0
Categorical Special Education Aid 10-3132 442,117 705,380 1,027,255
Categorical Security Aid 10-3177 0 0 26,461
Categorical Transportation Aid 10-3121 0 0 107,706
SUBTOTAL  744,502 755,380 1,211,422
Actual Revenues (Over)/Under Expenditures  34,445 0 0
TOTAL OPERATING BUDGET  25,872,434 26,356,841 27,422,019
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,749 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 89,970 95,431 48,000
TOTAL REVENUES FROM STATE SOURCES  89,970 95,431 48,000
Revenues from Federal Sources:
Title II 20-4451-4455 26,044 32,868 30,000
Title III 20-4491-4494 3,150 6,362 6,000
Title IV 20-4471-4474 215 0 4,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 787,489 457,093 390,000
TOTAL REVENUES FROM FEDERAL SOURCES  816,898 496,323 430,000
TOTAL GRANTS AND ENTITLEMENTS  911,617 591,754 478,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 38,299 0
Revenues from Local Sources:
Local Tax Levy 40-1210 426,546 398,616 440,737
TOTAL REVENUES FROM LOCAL SOURCES  426,546 398,616 440,737
Revenues from State Sources:
Debt Service Aid Type II 40-3160 151,665 158,873 160,263
TOTAL LOCAL REPAYMENT OF DEBT  578,211 595,788 601,000
Actual Revenues (Over)/Under Expenditures  20,927 0 0
TOTAL REPAYMENT OF DEBT  599,138 595,788 601,000
TOTAL REVENUES/SOURCES  27,383,189 27,544,383 28,501,019
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,383,189 27,544,383 28,501,019

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,199,2788,453,7618,485,188
Special Education 11-2XX-100-XXX2,480,9662,589,5972,637,004
Basic Skills/Remedial 11-230-100-XXX265,101264,682252,314
Bilingual Education 11-240-100-XXX45,29346,59354,556
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,887131,25085,986
School Sponsored Athletics 11-402-100-XXX0050,257
Support Services:
Tuition 11-000-100-XXX877,851758,311620,736
Attendance and Social Work Services 11-000-211-XXX01,5001,500
Health Services 11-000-213-XXX284,236298,523288,208
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217785,551784,343755,471
Guidance 11-000-218-XXX469,166463,898515,836
Child Study Teams 11-000-219-XXX774,784779,634788,282
Improvement of Instructional Services 11-000-221-XXX65,863104,86785,551
Educational Media Services - School Library 11-000-222-XXX317,358313,556327,211
Instructional Staff Training Services 11-000-223-XXX302,479339,541406,441
General Administration 11-000-230-XXX450,366446,404394,608
School Administration 11-000-240-XXX922,709964,053962,368
Central Svcs & Admin Info Technology 11-000-25X-XXX544,334536,765474,468
Operation and Maintenance of Plant Services 11-000-26X-XXX1,645,9342,007,1131,766,647
Student Transportation Services 11-000-270-XXX1,629,8641,700,7831,729,623
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,820,0014,548,2165,387,796
Total Support Services Expenditures 13,890,49614,047,50714,504,746
TOTAL GENERAL CURRENT EXPENSE 25,017,02125,533,39026,070,051
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604059,0140
Interest Earned on Capital Reserve 10-60401,0001,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX745,010631,2981,208,968
TOTAL CAPITAL EXPENDITURES 745,010691,3121,209,968
Transfer of Funds to Charter Schools 10-000-100-56X110,403132,139142,000
OPERATING BUDGET GRAND TOTAL 25,872,43426,356,84127,422,019
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,74900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,6859,2878,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX26,54144,76715,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX39,74528,11115,000
Nonpublic Nursing Services 20-XXX-XXX-XXX12,99913,26610,000
Total State Projects 89,97095,43148,000
Federal Projects:
Title II 20-XXX-XXX-XXX26,04432,86830,000
Title III 20-XXX-XXX-XXX3,1506,3626,000
Title IV 20-XXX-XXX-XXX21504,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX787,489457,093390,000
Total Federal Projects 816,898496,323430,000
TOTAL GRANTS AND ENTITLEMENTS 911,617591,754478,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX599,138595,788601,000
TOTAL REPAYMENT OF DEBT 599,138595,788601,000
Total Expenditures 27,383,18927,544,38328,501,019
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,383,18927,544,38328,501,019

 

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 Budget533,686707,185790,400527,137
  Repayment of Debt59,22638,29900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve170257165,681166,681
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve194,73313,00913,0090
      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 Cost11,75212,47312,28612,90713,473
Total Classroom Instruction7,3847,7647,5607,7818,235
Classroom-Salaries and Benefits6,9217,3156,9717,1527,561
Classroom-General Supplies and Textbooks215176234234298
Classroom-Purchased Services and Other248273355394376
Total Support Services2,0242,1112,0532,1112,270
Support Services-Salaries and Benefits1,7331,9601,8671,9272,041
Total Administrative Costs1,2061,3141,2481,3041,303
Administration-Salaries and Benefits1,0131,0971,0471,0831,142
Legal Costs07171011
Total Operations and Maintenance of Plant9591,0501,2121,2361,150
Operations & Maintenance of Plant-Salary & Ben.482593587613661
Board Contribution to Food Services10000
Total Extracurricular Costs6495879199
Total Equipment Costs300000
Employee Benefits as a % of Salaries28.129.727.727.732.9

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
  • The District participates in Co-op purchasing through the Middlesex
  • Regional Educational Services Commission and Ed-Data. The District
  • utilizes the Morris County ESC for OOD transportation requirements as
  • well as its 192/193 requirements. The District participates in the
  • ACES Program. The District has a shared services agreement with
  • Mendham for Transportation services to a private school. The District
  • is working with its neighboring district to develop a shared curriculum
  • model. The District works with the town for its garbage removal
  • services. The District continues to explore opportunities to share
  • maintenance, custodial and grounds services with the Township of
  • Denville.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,590,455 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,280,491,100 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1221 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,010,131 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,280,491,100 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1405 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,590,455 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,350,706,876 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7637 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,010,131 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,350,706,876 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7763 (L)

 

Administrative Salaries
Employee Name: Dr. Drucilla Clark 
Job TitleSuperintendent 
Base Annual Salary161,204 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other561 
  Retirement Plans
Contractual Post-Employment Benefits Amount25,380 
  Description of: 
   Buyback of Sick Days at the End of ContractMax PMT of unused days at retirement 
   Buyback of Vacation Days at the End of ContractMax PMT of accrued days at separation 
   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: Michael Davison 
Job TitleBusiness Administrator 
Base Annual Salary103,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2011 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other328 
  Retirement Plans
Contractual Post-Employment Benefits Amount20,192 
  Description of: 
   Buyback of Sick Days at the End of ContractMax PMT of unused days at retirement 
   Buyback of Vacation Days at the End of ContractMax PMT of accrued days at separation 
   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