>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>MONTVILLE TWP

User Friendly Budgets
2012-13

MORRIS - MONTVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,6913,6203,544
Pupils on Roll Regular Shared-Time7810
spacing
Pupils on Roll - Special Full-Time541511643
Pupils on Roll - Special Shared-Time450
Private School Placements383842
spacing
Pupils Sent to Other Districts-Reg Prog1014
Pupils Sent to Other Dists-Spec Ed Prog740
Pupils Received91412
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 1,255,845 2,112,546
Withdrawal from Cap Res-for Local Share 10-307 0 0 211,800
Withdrawal from Maint. Reserve 10-310 0 0 125,000
Transfers from Other Funds 10-5200 371,755 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 59,929,098 60,826,776 61,319,473
Tuition 10-1300 35,038 27,576 109,493
Transportation Fees from Individuals 10-1410 374,805 367,000 350,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,520 1 2,500
Unrestricted Miscellaneous Revenues 10-1XXX 704,487 673,345 560,140
SUBTOTAL  61,045,948 61,894,698 62,341,606
Revenues from State Sources:
Extraordinary Aid 10-3131 733,760 500,321 435,000
Other State Aids 10-3XXX 46,707 0 0
Categorical Special Education Aid 10-3132 31,267 669,983 1,460,898
Categorical Security Aid 10-3177 0 0 62,176
Categorical Transportation Aid 10-3121 0 0 232,508
SUBTOTAL  811,734 1,170,304 2,190,582
Revenues from Federal Sources:
SUBTOTAL  0 106,747 0
Adjustment for Prior Year Encumbrances  0 89,098 0
Actual Revenues (Over)/Under Expenditures  -583,916 0 0
TOTAL OPERATING BUDGET  61,645,521 64,516,692 66,981,534
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 49,053 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 93,172 101,681 121,500
TOTAL REVENUES FROM STATE SOURCES  93,172 101,681 121,500
Revenues from Federal Sources:
Title I 20-4411-4416 112,040 140,741 119,600
Title II 20-4451-4455 28,313 50,050 42,300
Title III 20-4491-4494 1,905 27,610 14,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,239,512 915,628 723,600
Other 20-4XXX 149,595 327,736 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,531,365 1,461,765 900,200
TOTAL GRANTS AND ENTITLEMENTS  1,673,590 1,563,446 1,021,700
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 15,190
Revenues from Local Sources:
Local Tax Levy 40-1210 2,326,078 2,359,061 2,353,046
TOTAL REVENUES FROM LOCAL SOURCES  2,326,078 2,359,061 2,353,046
Revenues from State Sources:
Debt Service Aid Type II 40-3160 217,467 184,858 179,070
TOTAL LOCAL REPAYMENT OF DEBT  2,543,545 2,543,919 2,547,306
TOTAL REPAYMENT OF DEBT  2,543,545 2,543,919 2,547,306
TOTAL REVENUES/SOURCES  65,862,656 68,624,057 70,550,540
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  65,862,656 68,624,057 70,550,540

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,794,99021,006,35321,483,294
Special Education 11-2XX-100-XXX4,909,2455,346,3925,717,077
Basic Skills/Remedial 11-230-100-XXX553,570674,306691,954
Bilingual Education 11-240-100-XXX154,837155,607200,434
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX359,660420,443433,498
School Sponsored Athletics 11-402-100-XXX778,020892,903925,033
Support Services:
Tuition 11-000-100-XXX2,057,0022,303,4932,176,349
Attendance and Social Work Services 11-000-211-XXX78,85379,64278,853
Health Services 11-000-213-XXX679,153687,692678,690
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,751,1812,011,1131,914,252
Guidance 11-000-218-XXX1,344,1461,419,0081,418,851
Child Study Teams 11-000-219-XXX1,624,7951,706,3171,610,510
Improvement of Instructional Services 11-000-221-XXX521,676638,337640,101
Educational Media Services - School Library 11-000-222-XXX551,761554,712552,842
Instructional Staff Training Services 11-000-223-XXX5052,758128,000
General Administration 11-000-230-XXX1,220,0461,365,4741,224,471
School Administration 11-000-240-XXX2,180,2882,170,8392,261,521
Central Svcs & Admin Info Technology 11-000-25X-XXX849,969962,7021,025,176
Operation and Maintenance of Plant Services 11-000-26X-XXX4,162,3184,788,7624,866,972
Student Transportation Services 11-000-270-XXX3,255,7633,373,3413,574,935
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,617,74112,765,28013,984,980
Total Support Services Expenditures 31,894,74234,879,47036,136,503
TOTAL GENERAL CURRENT EXPENSE 59,445,06463,375,47465,587,793
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604012,500
Equipment 12-XXX-XXX-73X59,358183,600146,414
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,040,436848,618930,810
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100211,800
TOTAL CAPITAL EXPENDITURES 2,099,7941,032,2191,291,524
Transfer of Funds to Charter Schools 10-000-100-56X100,663108,999102,217
OPERATING BUDGET GRAND TOTAL 61,645,52164,516,69266,981,534
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX49,05300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX20,83717,98722,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX11,55528,00229,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX35,72529,99839,000
Nonpublic Nursing Services 20-XXX-XXX-XXX25,05525,69431,000
Total State Projects 93,172101,681121,500
Federal Projects:
Title I 20-XXX-XXX-XXX112,040140,741119,600
Title II 20-XXX-XXX-XXX28,31350,05042,300
Title III 20-XXX-XXX-XXX1,90527,61014,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,239,512915,628723,600
Other Special Projects 20-XXX-XXX-XXX149,595327,7360
Total Federal Projects 1,531,3651,461,765900,200
TOTAL GRANTS AND ENTITLEMENTS 1,673,5901,563,4461,021,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,543,5452,543,9192,547,306
TOTAL REPAYMENT OF DEBT 2,543,5452,543,9192,547,306
Total Expenditures 65,862,65668,624,05770,550,540
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 65,862,65668,624,05770,550,540

 

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 Budget1,864,6482,879,5571,879,9381,160,367
  Repayment of Debt15,19015,19015,1900
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,495,734605,629605,630396,330
      Adult Education Programs0000
      Maintenance Reserve0600,000600,000475,000
      Legal Reserve584,2201,449,2011,392,9750
      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 Cost12,98912,82113,34313,96114,269
Total Classroom Instruction8,0628,1628,3748,7279,032
Classroom-Salaries and Benefits7,5867,8698,0398,3798,585
Classroom-General Supplies and Textbooks311155178200267
Classroom-Purchased Services and Other165138157147180
Total Support Services2,0871,9952,1002,2442,226
Support Services-Salaries and Benefits1,8931,8301,8932,0022,029
Total Administrative Costs1,2321,2421,3141,3501,349
Administration-Salaries and Benefits9811,0241,0421,0661,123
Legal Costs070687472
Total Operations and Maintenance of Plant1,2121,0821,1811,2381,244
Operations & Maintenance of Plant-Salary & Ben.628394292307299
Board Contribution to Food Services00000
Total Extracurricular Costs394336370397412
Total Equipment Costs4914404435
Employee Benefits as a % of Salaries27.531.834.434.437

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
  • 1) MCESC: Cooperative purchasing of school/custodial supplies, nonpublic
  • services, health and safety training & pupil transportation.
  • 2) MC-VoTech: Shared edcuation of pupils in County vocational & academy
  • programs.
  • 3) MUJC: Shared contracted services for special education students.
  • 4) Municipal: Participate in shared services with town for fuel, grounds
  • equipment and use of facilities.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy61,073,125 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)2,828,344,700 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.1593 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy63,429,178 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)2,828,344,700 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.2426 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy61,073,125 (G)
Estimated Equalized Valuation (as of 10/01/2011)5,031,138,093 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.2139 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy63,429,178 (J)
Estimated Equalized Valuation (as of 10/01/2011)5,031,138,093 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.2607 (L)

 

Administrative Salaries
Employee Name: Austin Thomsen 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary83,131 
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: 
Allowances1,068 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,075 
  Description of: 
   Buyback of Sick Days at the End of ContractContract does not allow payment. 
   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: Beth Godett 
Job TitleAssistant Superintendent 
Base Annual Salary143,000 
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 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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,750 
  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: Donald Heyburn 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary87,175 
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 Days240 
  Contracted Number of Annual Vacation Days
  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, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractContract does not allow payment. 
   Buyback of Vacation Days at the End of ContractContract does not allow payment. 
   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 Tevis 
Job TitleBusiness Administrator 
Base Annual Salary158,100 
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 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: 
Allowances3,008 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount9,121 
  Description of: 
   Buyback of Sick Days at the End of ContractContract does not allow payment. 
   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: Paul Fried 
Job TitleSuperintendent 
Base Annual Salary217,536 
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 Contract06/30/2015 
  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: 
Allowances3,056 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,367 
  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: Steven W. Toth 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary82,215 
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: 
Allowances1,691 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,324 
  Description of: 
   Buyback of Sick Days at the End of ContractContract does not allow payment. 
   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