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User Friendly Budgets
2012-13

MORRIS - DOVER TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,6922,7012,617
Pupils on Roll Regular Shared-Time121414
spacing
Pupils on Roll - Special Full-Time261258345
Pupils on Roll - Special Shared-Time876
Private School Placements283129
spacing
Pupils Sent to Other Districts-Reg Prog0029
Pupils Sent to Other Dists-Spec Ed Prog121920
Pupils Received190175170
Pupils in State Facilities244

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 2,758,792
Revenues from Local Sources:
Local Tax Levy 10-1210 12,709,480 12,709,480 13,070,480
Tuition 10-1300 2,515,691 2,684,226 2,276,971
Interest Earned on Capital Reserve Funds 10-1XXX 0 7,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 89,210 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 30,000 30,000
SUBTOTAL  15,314,381 15,430,706 15,378,451
Revenues from State Sources:
Extraordinary Aid 10-3131 163,527 0 0
Other State Aids 10-3XXX 696 0 0
Categorical Special Education Aid 10-3132 1,588,668 1,588,668 1,696,358
Equalization Aid 10-3176 20,225,245 20,655,815 21,776,786
Categorical Security Aid 10-3177 0 0 313,163
Categorical Transportation Aid 10-3121 0 0 75,792
SUBTOTAL  21,978,136 22,244,483 23,862,099
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 27,608 36,070 42,169
SUBTOTAL  27,608 855,145 42,169
Adjustment for Prior Year Encumbrances  0 1,871,041 0
Actual Revenues (Over)/Under Expenditures  -2,094,500 0 0
TOTAL OPERATING BUDGET  35,225,625 40,401,375 42,041,511
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,586 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 103,692 0
Preschool Education Aid 20-3218 314,516 410,256 507,603
Other Restricted Entitlements 20-32XX 331,398 0 0
TOTAL REVENUES FROM STATE SOURCES  645,914 513,948 507,603
Revenues from Federal Sources:
Title I 20-4411-4416 2,306,037 1,704,003 1,054,434
Title II 20-4451-4455 147,774 219,010 0
Title III 20-4491-4494 56,120 46,292 30,898
Title IV 20-4471-4474 7 5,354 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 977,053 788,929 561,070
Other 20-4XXX 0 395,522 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,486,991 3,159,110 1,646,402
TOTAL GRANTS AND ENTITLEMENTS  4,139,491 3,673,058 2,154,005
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 49,622
Revenues from Local Sources:
Local Tax Levy 40-1210 1,166,692 1,013,950 738,242
TOTAL REVENUES FROM LOCAL SOURCES  1,166,692 1,013,950 738,242
Revenues from State Sources:
Debt Service Aid Type II 40-3160 182,544 126,220 0
TOTAL LOCAL REPAYMENT OF DEBT  1,349,236 1,140,170 787,864
Actual Revenues (Over)/Under Expenditures  -49,622 0 0
TOTAL REPAYMENT OF DEBT  1,299,614 1,140,170 787,864
TOTAL REVENUES/SOURCES  40,664,730 45,214,603 44,983,380
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,664,730 45,214,603 44,983,380

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,101,24513,236,72714,302,354
Special Education 11-2XX-100-XXX1,792,6591,822,5331,752,051
Bilingual Education 11-240-100-XXX832,7051,015,864830,702
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX300,651380,102383,949
School Sponsored Athletics 11-402-100-XXX420,796615,497665,017
Other Instructional Programs 11-4XX-100-XXX31,04700
Summer School 11-422-XXX-XXX047,46030,000
Support Services:
Tuition 11-000-100-XXX2,674,3833,491,1543,111,926
Attendance and Social Work Services 11-000-211-XXX240,812243,441246,340
Health Services 11-000-213-XXX395,380430,175446,294
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217263,235435,087449,442
Guidance 11-000-218-XXX746,296736,572811,654
Child Study Teams 11-000-219-XXX211,584250,989327,055
Improvement of Instructional Services 11-000-221-XXX225,34000
Educational Media Services - School Library 11-000-222-XXX466,778595,455580,410
Instructional Staff Training Services 11-000-223-XXX118,40442,75858,000
General Administration 11-000-230-XXX811,959901,044836,892
School Administration 11-000-240-XXX2,032,5802,021,5372,201,468
Central Svcs & Admin Info Technology 11-000-25X-XXX448,309576,612409,760
Operation and Maintenance of Plant Services 11-000-26X-XXX3,278,3723,606,0353,475,436
Student Transportation Services 11-000-270-XXX1,175,6651,332,2681,269,109
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,168,0127,504,9947,761,105
Total Support Services Expenditures 19,257,10922,168,12121,984,891
TOTAL GENERAL CURRENT EXPENSE 34,736,21239,286,30439,948,964
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,0001,000
Equipment 12-XXX-XXX-73X155,952189,278304,277
Facilities Acquisition and Construction Services 12-000-4XX-XXX277,632863,6821,732,629
TOTAL CAPITAL EXPENDITURES 433,5841,059,9602,037,906
Transfer of Funds to Charter Schools 10-000-100-56X55,82955,11154,641
OPERATING BUDGET GRAND TOTAL 35,225,62540,401,37542,041,511
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,58600
Preschool Education Aid:
Instruction 20-218-100-XXX300,199396,138324,954
Support Services 20-218-200-XXX14,317117,810182,649
TOTAL PRESCHOOL EDUCATION AID 314,516513,948507,603
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX331,39800
Total State Projects 645,914513,948507,603
Federal Projects:
Title I 20-XXX-XXX-XXX2,306,0371,704,0031,054,434
Title II 20-XXX-XXX-XXX147,774219,0100
Title III 20-XXX-XXX-XXX56,12046,29230,898
Title IV 20-XXX-XXX-XXX75,3540
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX977,053788,929561,070
Other Special Projects 20-XXX-XXX-XXX0395,5220
Total Federal Projects 3,486,9913,159,1101,646,402
TOTAL GRANTS AND ENTITLEMENTS 4,139,4913,673,0582,154,005
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,299,6141,140,170787,864
TOTAL REPAYMENT OF DEBT 1,299,6141,140,170787,864
Total Expenditures 40,664,73045,214,60344,983,380
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 40,664,73045,214,60344,983,380

 

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 Budget887,267868,7351,199,306768,735
  Repayment of Debt049,62249,6220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,997,4171,997,4172,004,4172,005,417
      Adult Education Programs0000
      Maintenance Reserve01,000,0001,100,0001,100,000
      Legal Reserve963,3042,328,2212,328,2210
      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 Cost11,18610,65710,86511,79112,159
Total Classroom Instruction6,7876,5256,7227,2437,548
Classroom-Salaries and Benefits6,2666,2056,3626,7817,003
Classroom-General Supplies and Textbooks463287308392434
Classroom-Purchased Services and Other58335170111
Total Support Services1,2631,1391,1231,2231,308
Support Services-Salaries and Benefits1,1501,0011,0801,1531,219
Total Administrative Costs1,4441,4041,3481,4921,491
Administration-Salaries and Benefits1,3081,2521,1941,2641,326
Legal Costs0641719
Total Operations and Maintenance of Plant1,3511,2691,2651,3961,357
Operations & Maintenance of Plant-Salary & Ben.723671690731750
Board Contribution to Food Services00000
Total Extracurricular Costs303291368395420
Total Equipment Costs8753664103
Employee Benefits as a % of Salaries28.928.632.232.833

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
  • MEIG Workers Compensation Insurance Cooperative
  • ACES Electricity & Natural Gas
  • Educational Data Purchase of Academic, Business & Custodial Supplies
  • Jointure Special Education Transportation
  • Morris County Co-op Purchase of Variouis Supplies
  • Middlesex Regional Cooperative Purchase of Various Supplies
  • E-Rate Communication Lines

 

Estimated Tax Rate Information
DOVER TOWN
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 01/19/2012)1,492,435,800 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 01/19/2012)1,492,435,800 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 01/19/2012)1,480,450,083 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 01/19/2012)1,480,450,083 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,099,992 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,922,239 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,099,992 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,922,239 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
VICTORY GARDENS BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy789,988 (A)
Estimated Net Taxable Valuation (as of 01/19/2012)74,370,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0622 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy843,837 (D)
Estimated Net Taxable Valuation (as of 01/19/2012)74,370,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1346 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy789,988 (G)
Estimated Equalized Valuation (as of 01/19/2012)77,752,222 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0160 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy843,837 (J)
Estimated Equalized Valuation (as of 01/19/2012)77,752,222 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0853 (L)

 

Administrative Salaries
Employee Name: Beth Schoonmaker 
Job TitleAssistant Superintendent 
Base Annual Salary135,957 
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 23 
  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: 
Allowances1,810 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,606 
  Retirement Plans
Contractual Post-Employment Benefits Amount41,146 
  Description of: 
   Buyback of Sick Days at the End of Contract$60/day x 250 days 
   Buyback of Vacation Days at the End of Contract$522/day x 50 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: Catherine Jenisch 
Job TitleBusiness Administrator 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/20/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days263 
  Contracted Number of Annual Vacation Days 23 
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount39,715 
  Description of: 
   Buyback of Sick Days at the End of Contract$60/day x 250 days 
   Buyback of Vacation Days at the End of Contract$494.30/day x 50 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: Robert Becker 
Job TitleSuperintendent 
Base Annual Salary155,000 
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 23 
  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: 
Allowances3,825 
Bonuses25,968 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount60,432 
  Description of: 
   Buyback of Sick Days at the End of Contract$60/day x 250 Days 
   Buyback of Vacation Days at the End of ContractVacation 
   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