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User Friendly Budgets
2012-13

MORRIS - JEFFERSON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,0302,9652,960
Pupils on Roll Regular Shared-Time5622
spacing
Pupils on Roll - Special Full-Time510471471
Pupils on Roll - Special Shared-Time8125
Private School Placements252935
spacing
Pupils Sent to Other Districts-Reg Prog0054
Pupils Sent to Other Dists-Spec Ed Prog1179
Pupils Received210
Pupils in State Facilities411

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,749,788 1,376,382
Revenues from Local Sources:
Local Tax Levy 10-1210 35,716,268 35,716,268 36,579,660
Tuition 10-1300 61,608 16,016 0
Interest Earned on Maintenance Reserve 10-1XXX 424 400 400
Interest Earned on Capital Reserve Funds 10-1XXX 429 450 450
Unrestricted Miscellaneous Revenues 10-1XXX 145,404 27,222 17,000
SUBTOTAL  35,924,133 35,760,356 36,597,510
Revenues from State Sources:
Extraordinary Aid 10-3131 502,218 295,000 550,000
Other State Aids 10-3XXX 32,808 0 0
Categorical Special Education Aid 10-3132 2,047,705 2,047,705 2,152,482
Equalization Aid 10-3176 11,995,098 12,664,359 12,890,384
Categorical Security Aid 10-3177 0 304,075 298,580
Categorical Transportation Aid 10-3121 0 89,499 416,339
SUBTOTAL  14,577,829 15,400,638 16,307,785
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 28,147 32,759 34,850
SUBTOTAL  28,147 603,438 34,850
Adjustment for Prior Year Encumbrances  0 438,976 0
Actual Revenues (Over)/Under Expenditures  -1,019,623 0 0
TOTAL OPERATING BUDGET  49,510,486 53,953,196 54,316,527
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 67,765 65,934 78,120
Title III 20-4491-4494 0 8,151 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 878,394 736,071 736,071
TOTAL REVENUES FROM FEDERAL SOURCES  946,159 810,156 814,191
TOTAL GRANTS AND ENTITLEMENTS  946,159 810,156 814,191
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 40,135
Revenues from Local Sources:
Local Tax Levy 40-1210 2,031,458 2,037,579 1,893,515
TOTAL REVENUES FROM LOCAL SOURCES  2,031,458 2,037,579 1,893,515
Revenues from State Sources:
Debt Service Aid Type II 40-3160 43,675 42,326 43,731
TOTAL LOCAL REPAYMENT OF DEBT  2,075,133 2,079,905 1,977,381
Actual Revenues (Over)/Under Expenditures  1,072 0 0
TOTAL REPAYMENT OF DEBT  2,076,205 2,079,905 1,977,381
TOTAL REVENUES/SOURCES  52,532,850 56,843,257 57,108,099
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  52,532,850 56,843,257 57,108,099

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,402,79115,139,85315,379,455
Special Education 11-2XX-100-XXX4,050,9784,275,7054,497,590
Basic Skills/Remedial 11-230-100-XXX772,007763,927817,313
Bilingual Education 11-240-100-XXX49,97850,48551,380
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX219,903226,458226,100
School Sponsored Athletics 11-402-100-XXX483,103519,338519,195
Support Services:
Tuition 11-000-100-XXX2,071,9072,447,8502,512,207
Health Services 11-000-213-XXX527,895507,041517,103
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217759,476861,167901,698
Guidance 11-000-218-XXX1,252,5931,529,7901,545,912
Child Study Teams 11-000-219-XXX1,468,7741,543,1581,528,232
Improvement of Instructional Services 11-000-221-XXX1,187,0821,177,4411,084,898
Educational Media Services - School Library 11-000-222-XXX335,630380,932388,582
Instructional Staff Training Services 11-000-223-XXX12,52132,69123,975
General Administration 11-000-230-XXX1,002,0661,235,064985,539
School Administration 11-000-240-XXX1,993,3432,205,8272,246,720
Central Svcs & Admin Info Technology 11-000-25X-XXX1,078,4191,230,4291,158,424
Interest Earned on Maintenance Reserve 10-606424400400
Operation and Maintenance of Plant Services 11-000-26X-XXX4,636,8734,944,7345,070,872
Student Transportation Services 11-000-270-XXX3,076,4413,084,5203,242,753
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,745,84510,335,42511,010,979
Total Support Services Expenditures 28,148,86531,516,06932,217,894
TOTAL GENERAL CURRENT EXPENSE 49,128,04952,492,23553,709,327
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604429450450
Equipment 12-XXX-XXX-73X201,983634,0750
Facilities Acquisition and Construction Services 12-000-4XX-XXX115,850760,474556,542
TOTAL CAPITAL EXPENDITURES 318,2621,394,999556,992
Transfer of Funds to Charter Schools 10-000-100-56X64,17565,96250,208
OPERATING BUDGET GRAND TOTAL 49,510,48653,953,19654,316,527
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX67,76565,93478,120
Title III 20-XXX-XXX-XXX08,1510
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX878,394736,071736,071
Total Federal Projects 946,159810,156814,191
TOTAL GRANTS AND ENTITLEMENTS 946,159810,156814,191
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,076,2052,079,9051,977,381
TOTAL REPAYMENT OF DEBT 2,076,2052,079,9051,977,381
Total Expenditures 52,532,85056,843,25757,108,099
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 52,532,85056,843,25757,108,099

 

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 Budget1,026,8052,980,0072,027,5001,068,948
  Repayment of Debt1,82074840,1350
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve151,104251,715252,165252,615
      Adult Education Programs0000
      Maintenance Reserve120,591221,015221,415221,815
      Legal Reserve0417,830417,8300
      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 Cost12,58212,43513,15813,60113,913
Total Classroom Instruction7,0537,2437,6337,6667,943
Classroom-Salaries and Benefits6,7146,8787,2887,3327,586
Classroom-General Supplies and Textbooks237239245232240
Classroom-Purchased Services and Other101126100102117
Total Support Services2,0271,9792,1992,2792,284
Support Services-Salaries and Benefits1,8901,8732,0742,1572,152
Total Administrative Costs1,4601,3971,4011,6421,612
Administration-Salaries and Benefits1,2471,1841,1811,2931,396
Legal Costs038349542
Total Operations and Maintenance of Plant1,7081,5011,5851,6581,712
Operations & Maintenance of Plant-Salary & Ben.947859900910947
Board Contribution to Food Services00000
Total Extracurricular Costs258239256263266
Total Equipment Costs5557481840
Employee Benefits as a % of Salaries29.42832.432.433.8

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Capital Projects Avail Ba227,134 Closed out BOE share ROD Grants 2009-10
2011-2012 State Aid531,418 Increased State Aid Carryover
Total Unusual Revenues758,552 

 

Shared Services
  • Transportation jointures with MESC, Sussex County Regional Cooperative,
  • which provide transportation services for vocational and special ed
  • students, charter schools, academies to Vo Tech and other in-district
  • special education routes.
  • Township Shared Initiatives: shared bays at DPW, snow removal,
  • excavation, share fields for recreation purposes, share facilities for
  • community activities, sidewalk/concrete and pothole repairs, paving,
  • vehicle fuel pumping station, wash rack to clean vehicles underside,
  • on-premises police sub station at H/S, housing day care services at
  • elementary schools, share engineering services, share equipment such
  • as backhoes, mowers, diagnostic equipment, supervise sewer treatment
  • plant operation (they hold license).
  • Additional shared services include workers comp pool, energy,
  • telecommunications.
  • Township shared renovation of conversion of former school into central
  • offices.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,790,801 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,807,554,783 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.2748 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,763,627 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,807,554,783 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3451 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy35,790,801 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,877,062,954 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2440 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy37,763,627 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,877,062,954 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3126 (L)

 

Administrative Salaries
Employee Name: Dora E. Zeno 
Job TitleBusiness Administrator 
Base Annual Salary161,351 
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 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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances6,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractStatutory Limitation 
   Buyback of Vacation Days at the End of Contract 
   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: Estrella Molinet 
Job TitleAsst Business Administrator 
Base Annual Salary85,530 
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 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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 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: George Fernandez 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,352 
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 15 
  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: 
Allowances1,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 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: Joseph G. Kraemer 
Job TitleAssistant Superintendent 
Base Annual Salary160,993 
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 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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances6,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractStatutory Limitation 
   Buyback of Vacation Days at the End of Contract 
   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: Kathaleen F. Fuchs 
Job TitleSuperintendent 
Base Annual Salary167,500 
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 Contract06/30/2016 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 35 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances10,940 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount42,702 
  Description of: 
   Buyback of Sick Days at the End of ContractIn compliance with contract 
   Buyback of Vacation Days at the End of ContractIn compliance with contract 
   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: Richard Gherardi 
Job TitleInformation Technology 
Base Annual Salary87,395 
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 15 
  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: 
Allowances1,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 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 Fleming 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,049 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 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: Shannon Wilson 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary77,100 
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 15 
  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: 
Allowances1,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 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: Thomas Vogel 
Job TitleHead Mechanic 
Base Annual Salary80,691 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,080 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 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