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User Friendly Budgets
2012-13

MORRIS - KINNELON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,9701,8961,869
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time224235231
Pupils on Roll - Special Shared-Time9310
Private School Placements131413
spacing
Pupils Sent to Other Districts-Reg Prog005
Pupils Sent to Other Dists-Spec Ed Prog8812
Pupils Received122
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 80,000 80,000
Transfers from Other Funds 10-5200 106 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 30,099,983 30,701,983 31,316,023
Tuition 10-1300 47,928 100,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 229,460 200,000 200,000
SUBTOTAL  30,377,371 31,001,983 31,616,023
Revenues from State Sources:
Extraordinary Aid 10-3131 292,389 0 109,374
Other State Aids 10-3XXX 17,170 0 0
Categorical Special Education Aid 10-3132 557,186 900,752 1,079,062
Categorical Security Aid 10-3177 0 165,758 163,967
Categorical Transportation Aid 10-3121 0 0 196,499
SUBTOTAL  866,745 1,066,510 1,548,902
Revenues from Federal Sources:
SUBTOTAL  0 74,147 0
Adjustment for Prior Year Encumbrances  0 107,417 0
Actual Revenues (Over)/Under Expenditures  -302,996 0 0
TOTAL OPERATING BUDGET  30,941,226 32,330,057 33,244,925
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 500 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,263 2,927 2,927
TOTAL REVENUES FROM STATE SOURCES  1,263 2,927 2,927
Revenues from Federal Sources:
Title II 20-4451-4455 41,406 46,139 39,218
Title IV 20-4471-4474 2,763 30 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 433,491 432,218 367,386
TOTAL REVENUES FROM FEDERAL SOURCES  477,660 478,387 406,604
TOTAL GRANTS AND ENTITLEMENTS  478,923 481,814 409,531
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 248,512 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,469,272 2,434,758 2,662,364
Miscellaneous 40-1XXX 253,924 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,723,196 2,434,758 2,662,364
Revenues from State Sources:
Debt Service Aid Type II 40-3160 68,862 68,759 68,656
TOTAL LOCAL REPAYMENT OF DEBT  2,792,058 2,752,029 2,731,020
Actual Revenues (Over)/Under Expenditures  -248,513 0 0
TOTAL REPAYMENT OF DEBT  2,543,545 2,752,029 2,731,020
TOTAL REVENUES/SOURCES  33,963,694 35,563,900 36,385,476
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  33,963,694 35,563,900 36,385,476

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,869,83210,974,49811,262,737
Special Education 11-2XX-100-XXX2,560,9952,679,0152,781,940
Basic Skills/Remedial 11-230-100-XXX177,475170,781174,037
Bilingual Education 11-240-100-XXX35,34835,18536,489
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX176,712192,811231,815
School Sponsored Athletics 11-402-100-XXX574,705655,102732,322
Support Services:
Tuition 11-000-100-XXX918,386983,424917,708
Health Services 11-000-213-XXX352,831355,524366,188
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217781,2931,058,787991,641
Guidance 11-000-218-XXX721,041811,438832,205
Child Study Teams 11-000-219-XXX801,541805,524862,601
Improvement of Instructional Services 11-000-221-XXX357,157319,135352,936
Educational Media Services - School Library 11-000-222-XXX387,655400,403409,340
Instructional Staff Training Services 11-000-223-XXX4,91545,87665,127
General Administration 11-000-230-XXX535,278525,054473,328
School Administration 11-000-240-XXX1,502,6181,611,4961,613,313
Central Svcs & Admin Info Technology 11-000-25X-XXX527,007496,712475,037
Operation and Maintenance of Plant Services 11-000-26X-XXX2,783,0232,935,8303,331,920
Student Transportation Services 11-000-270-XXX1,870,8011,987,7981,890,919
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,929,8385,217,8495,370,581
Total Support Services Expenditures 16,473,38417,554,85017,952,844
TOTAL GENERAL CURRENT EXPENSE 30,868,45132,262,24233,172,184
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X025,49314,658
Facilities Acquisition and Construction Services 12-000-4XX-XXX72,77542,32258,083
TOTAL CAPITAL EXPENDITURES 72,77567,81572,741
OPERATING BUDGET GRAND TOTAL 30,941,22632,330,05733,244,925
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX05000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX455880880
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0790790
Nonpublic Nursing Services 20-XXX-XXX-XXX8081,2571,257
Total State Projects 1,2632,9272,927
Federal Projects:
Title II 20-XXX-XXX-XXX41,40646,13939,218
Title IV 20-XXX-XXX-XXX2,763300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX433,491432,218367,386
Total Federal Projects 477,660478,387406,604
TOTAL GRANTS AND ENTITLEMENTS 478,923481,814409,531
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,543,5452,752,0292,731,020
TOTAL REPAYMENT OF DEBT 2,543,5452,752,0292,731,020
Total Expenditures 33,963,69435,563,90036,385,476
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 33,963,69435,563,90036,385,476

 

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 Budget433,418794,549714,549634,549
  Repayment of Debt0248,51300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve100100100100
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost13,32012,76213,25913,73214,424
Total Classroom Instruction7,7627,6347,8838,0378,374
Classroom-Salaries and Benefits7,3757,3627,5057,6347,914
Classroom-General Supplies and Textbooks252179246273336
Classroom-Purchased Services and Other13593132130124
Total Support Services2,1941,8842,0022,1712,251
Support Services-Salaries and Benefits1,9941,7251,7601,9372,014
Total Administrative Costs1,3671,4041,4051,4991,478
Administration-Salaries and Benefits1,2191,2221,2251,3101,291
Legal Costs07212319
Total Operations and Maintenance of Plant1,4671,4011,5141,5211,739
Operations & Maintenance of Plant-Salary & Ben.761700707717772
Board Contribution to Food Services00000
Total Extracurricular Costs498403421467541
Total Equipment Costs1300127
Employee Benefits as a % of Salaries22.424.224.825.325.4

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
  • Cooperatives include ESC of Morris, ESC of Passaic, Morris County Coop,
  • Ed Data, Emerson/Park Ridge/Kinnelon purchases
  • Transportation Jointures include Pequannock BOE, West Milford BOE,
  • Riverdale BOE and Butler BOE
  • Bus/Vehicle Maintenance: West Milford BOE
  • Special Service Tuition Agreements: Pequannock BOE, MUJC, Passaic Cty
  • ESC, Bergen County Special Services, Ridgefield BOE
  • Boro of Kinnelon for equipment, sewage treatment plant, fields, salt,
  • blacktop patching, storm drain cleaning, metal recycling, gasoline,
  • diesel, trash, tree removal, providing used vehicles and rental of
  • Sisco School.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,009,003 (A)
Estimated Net Taxable Valuation (as of 01/01/2012)1,611,570,400 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.9241 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,557,564 (D)
Estimated Net Taxable Valuation (as of 01/01/2012)1,611,570,400 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.0823 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,009,003 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,212,699,485 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4014 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,557,564 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,212,699,485 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.5166 (L)

 

Administrative Salaries
Employee Name: Alan Bresett 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary87,626 
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: 
Allowances100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount16,685 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement & 10 years in district 
   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: Diane DiGiuseppe 
Job TitleInterim Superintendent 
Base Annual Salary131,316 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,525 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement & 15 years in district 
   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: James Opiekun 
Job TitleSuperintendent 
Base Annual Salary224,451 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  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 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: 
Allowances350 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount24,316 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement 
   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: Jim Minkewicz 
Job TitleBusiness Administrator 
Base Annual Salary125,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2012 
  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 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: 
Allowances1,540 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,400 
  Description of: 
   Buyback of Sick Days at the End of ContractMax of 15000 upon retirement 
   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 Jannicelli 
Job TitleInformation Technology 
Base Annual Salary99,620 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount16,915 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement & 10 years in district 
   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