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User Friendly Budgets
2012-13

MORRIS - MADISON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,0412,1012,154
Pupils on Roll Regular Shared-Time1250
spacing
Pupils on Roll - Special Full-Time322297287
Pupils on Roll - Special Shared-Time080
Private School Placements252222
spacing
Pupils Sent to Other Districts-Reg Prog006
Pupils Sent to Other Dists-Spec Ed Prog540
Pupils Received118115108
Pupils in State Facilities020

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 229,125 254,456
Revenues from Local Sources:
Local Tax Levy 10-1210 31,889,528 32,527,319 33,177,865
Tuition 10-1300 1,660,699 1,625,782 1,493,817
Other Restricted Miscellaneous Revenues 10-1XXX 0 60,000 60,000
Unrestricted Miscellaneous Revenues 10-1XXX 343,438 120,000 302,971
SUBTOTAL  33,893,665 34,333,101 35,034,653
Revenues from State Sources:
Extraordinary Aid 10-3131 132,577 0 0
Other State Aids 10-3XXX 27,782 0 0
Categorical Special Education Aid 10-3132 0 349,346 853,323
Categorical Security Aid 10-3177 0 0 36,144
Categorical Transportation Aid 10-3121 0 0 50,676
SUBTOTAL  160,359 349,346 940,143
Revenues from Federal Sources:
SUBTOTAL  52,637 1,649 0
Adjustment for Prior Year Encumbrances  0 435,485 0
Actual Revenues (Over)/Under Expenditures  -344,688 0 0
TOTAL OPERATING BUDGET  33,761,973 35,348,706 36,229,252
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 84,254 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 97,754 133,965 134,700
TOTAL REVENUES FROM STATE SOURCES  97,754 133,965 134,700
Revenues from Federal Sources:
Title I 20-4411-4416 82,408 61,200 52,020
Title II 20-4451-4455 53,773 39,100 33,235
Title III 20-4491-4494 18,376 10,200 8,670
Title IV 20-4471-4474 585 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 889,570 368,050 312,843
TOTAL REVENUES FROM FEDERAL SOURCES  1,044,712 478,550 406,768
TOTAL GRANTS AND ENTITLEMENTS  1,226,720 612,515 541,468
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,529,425 2,524,587 2,513,089
TOTAL REVENUES FROM LOCAL SOURCES  2,529,425 2,524,587 2,513,089
Revenues from State Sources:
Debt Service Aid Type II 40-3160 567,552 568,627 569,354
TOTAL LOCAL REPAYMENT OF DEBT  3,096,977 3,093,214 3,082,443
TOTAL REPAYMENT OF DEBT  3,096,977 3,093,214 3,082,443
TOTAL REVENUES/SOURCES  38,085,670 39,054,435 39,853,163
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,085,670 39,054,435 39,853,163

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,636,27212,166,00312,479,460
Special Education 11-2XX-100-XXX2,075,4152,332,5162,377,153
Basic Skills/Remedial 11-230-100-XXX386,945291,543294,267
Bilingual Education 11-240-100-XXX221,325191,638193,517
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX215,011189,211231,027
School Sponsored Athletics 11-402-100-XXX726,558779,371832,417
Community Services Programs/Operations 11-800-330-XXX07,1060
Support Services:
Tuition 11-000-100-XXX1,274,5971,311,1521,228,259
Health Services 11-000-213-XXX313,746327,662335,876
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,241,1971,514,0501,500,982
Guidance 11-000-218-XXX770,797750,437745,637
Child Study Teams 11-000-219-XXX1,001,945936,373968,318
Improvement of Instructional Services 11-000-221-XXX32,17333,00043,900
Educational Media Services - School Library 11-000-222-XXX656,226705,206708,998
Instructional Staff Training Services 11-000-223-XXX7,6844,5905,000
General Administration 11-000-230-XXX1,024,063988,884941,872
School Administration 11-000-240-XXX1,317,0371,618,4911,642,846
Central Svcs & Admin Info Technology 11-000-25X-XXX614,009663,179688,410
Operation and Maintenance of Plant Services 11-000-26X-XXX2,959,9823,094,1893,141,323
Student Transportation Services 11-000-270-XXX1,234,9161,472,8851,368,620
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,889,4515,735,6406,385,817
Total Support Services Expenditures 18,337,82319,155,73819,705,858
TOTAL GENERAL CURRENT EXPENSE 33,599,34935,113,12636,113,699
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604155,00500
Equipment 12-XXX-XXX-73X7,619107,87190,775
Facilities Acquisition and Construction Services 12-000-4XX-XXX0127,7093,588
TOTAL CAPITAL EXPENDITURES 162,624235,58094,363
Transfer of Funds to Charter Schools 10-000-100-56X0021,190
OPERATING BUDGET GRAND TOTAL 33,761,97335,348,70636,229,252
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX84,25400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,83723,37119,700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,69322,16823,200
Nonpublic Handicapped Services 20-XXX-XXX-XXX47,37260,71163,600
Nonpublic Nursing Services 20-XXX-XXX-XXX24,85227,71528,200
Total State Projects 97,754133,965134,700
Federal Projects:
Title I 20-XXX-XXX-XXX82,40861,20052,020
Title II 20-XXX-XXX-XXX53,77339,10033,235
Title III 20-XXX-XXX-XXX18,37610,2008,670
Title IV 20-XXX-XXX-XXX58500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX889,570368,050312,843
Total Federal Projects 1,044,712478,550406,768
TOTAL GRANTS AND ENTITLEMENTS 1,226,720612,515541,468
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,096,9773,093,2143,082,443
TOTAL REPAYMENT OF DEBT 3,096,9773,093,2143,082,443
Total Expenditures 38,085,67039,054,43539,853,163
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,085,67039,054,43539,853,163

 

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 Budget872,095832,498723,595469,139
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0155,005155,005155,005
      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 Cost14,05113,07413,45013,45213,731
Total Classroom Instruction8,1227,5807,8437,7327,961
Classroom-Salaries and Benefits7,8367,3627,5667,3747,645
Classroom-General Supplies and Textbooks214170209259248
Classroom-Purchased Services and Other7349689968
Total Support Services2,1522,1062,2112,1692,181
Support Services-Salaries and Benefits2,0211,9561,9721,9271,954
Total Administrative Costs1,5601,4681,4391,6271,627
Administration-Salaries and Benefits1,2761,2141,1691,3271,344
Legal Costs053455246
Total Operations and Maintenance of Plant1,6391,4251,4581,4221,427
Operations & Maintenance of Plant-Salary & Ben.931847725660658
Board Contribution to Food Services00000
Total Extracurricular Costs567483478481530
Total Equipment Costs733124537
Employee Benefits as a % of Salaries23.726.526.125.527.7

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
xtra state aid frm 11-12120,222 bal.of add.state aid not taken in 11-12
Total Unusual Revenues120,222 

 

Shared Services
  • we cooperate/participate in educational data servcies, mocescom, wsca,
  • we have our insurance pooled with meig; saif
  • participate with morris-union jointure commission, middlesex cooperative
  • cooperate with the local boro with field & building use, road salt,
  • gasoline, field maintenance, shared computer network.
  • cooperate with other districts in area of professional development
  • partipate in just about any joint purchasing opportunity that comes along

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,852,592 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,098,080,953 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.5658 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,365,681 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,098,080,953 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.6856 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,852,592 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,531,957,327 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9302 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy35,365,681 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,531,957,327 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0013 (L)

 

Administrative Salaries
Employee Name: Gary Lane 
Job TitleBusiness Administrator 
Base Annual Salary165,000 
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 Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 14 
  Description of Other Contracted Non-working Daysstate,federal,school holidays 
Benefits: 
Allowances2,421 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,495 
  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: Joe Trause 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary105,832 
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 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 14 
  Description of Other Contracted Non-working Daysstate,federal,school holidays 
Benefits: 
Allowances3,009 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,212 
  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: John LaPierre 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,995 
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 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 14 
  Description of Other Contracted Non-working Daysstate,federal,school holidays 
Benefits: 
Allowances7,809 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount25,038 
  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: Lee Nittel 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary132,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/12/2011 
  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 14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 14 
  Description of Other Contracted Non-working Daysstate,federal,school holidays 
Benefits: 
Allowances3,009 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,231 
  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: Michael Rossi 
Job TitleSuperintendent 
Base Annual Salary157,500 
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 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 14 
  Description of Other Contracted Non-working Daysstate,federal,school holidays 
Benefits: 
Allowances8,601 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,144 
  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