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User Friendly Budgets
2012-13

MORRIS - MORRIS HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,3662,3082,413
Pupils on Roll Regular Shared-Time17027
Pupils on Roll Reg Accr. Adult High Sch131129150
spacing
Pupils on Roll - Special Full-Time413466471
Pupils on Roll - Special Shared-Time27016
Private School Placements515546
spacing
Pupils Sent to Other Districts-Reg Prog0014
Pupils Sent to Other Dists-Spec Ed Prog131220
Pupils Received168
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 400,000 300,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,800,000
Withdrawal from Maint. Reserve 10-310 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 48,539,727 49,510,522 50,500,732
Tuition 10-1300 199,137 150,858 242,126
Interest Earned on Capital Reserve Funds 10-1XXX 200 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 160,843 237,562 155,354
SUBTOTAL  48,899,907 49,899,142 50,898,412
Revenues from State Sources:
School Choice Aid 10-3116 0 0 476,442
Extraordinary Aid 10-3131 709,639 583,518 433,518
Other State Aids 10-3XXX 21,277 0 0
Categorical Special Education Aid 10-3132 1,676,484 1,676,484 1,785,659
Equalization Aid 10-3176 2,559,738 3,107,258 3,687,741
Categorical Security Aid 10-3177 0 0 53,264
Categorical Transportation Aid 10-3121 0 0 271,862
SUBTOTAL  4,967,138 5,367,260 6,708,486
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 5,477 22,846 0
SUBTOTAL  5,477 253,856 0
Actual Revenues (Over)/Under Expenditures  197,849 0 0
TOTAL OPERATING BUDGET  54,070,371 55,920,258 59,806,898
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 184,068 198,248 198,248
TOTAL REVENUES FROM STATE SOURCES  184,068 198,248 198,248
Revenues from Federal Sources:
Title II 20-4451-4455 40,827 35,544 35,544
Title III 20-4491-4494 0 8,548 8,548
I.D.E.A. Part B (Handicapped) 20-4420-4429 819,111 623,673 623,673
Vocational Education 20-4430 22,525 15,000 15,000
TOTAL REVENUES FROM FEDERAL SOURCES  882,463 682,765 682,765
TOTAL GRANTS AND ENTITLEMENTS  1,066,531 881,013 881,013
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,391 2,854
Transfers from Other Funds 40-5200 3,354 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,691,040 2,715,332 2,716,683
TOTAL REVENUES FROM LOCAL SOURCES  2,691,040 2,715,332 2,716,683
TOTAL LOCAL REPAYMENT OF DEBT  2,694,394 2,725,723 2,719,537
Actual Revenues (Over)/Under Expenditures  34,891 0 0
TOTAL REPAYMENT OF DEBT  2,729,285 2,725,723 2,719,537
TOTAL REVENUES/SOURCES  57,866,187 59,526,994 63,407,448
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  57,866,187 59,526,994 63,407,448

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,027,06117,839,52618,571,099
Special Education 11-2XX-100-XXX2,596,9632,764,6602,820,624
Basic Skills/Remedial 11-230-100-XXX544,251532,548542,249
Bilingual Education 11-240-100-XXX135,460136,337146,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX503,237516,703536,377
School Sponsored Athletics 11-402-100-XXX2,123,6882,197,1232,245,778
Support Services:
Tuition 11-000-100-XXX4,495,0595,529,5474,945,796
Attendance and Social Work Services 11-000-211-XXX94,29893,17194,746
Health Services 11-000-213-XXX349,498367,945383,190
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217980,024910,307949,743
Guidance 11-000-218-XXX1,518,6811,576,2951,623,784
Child Study Teams 11-000-219-XXX1,323,3001,322,7731,199,194
Improvement of Instructional Services 11-000-221-XXX1,071,168971,084918,290
Educational Media Services - School Library 11-000-222-XXX444,114452,427477,918
Instructional Staff Training Services 11-000-223-XXX213,993238,545347,255
General Administration 11-000-230-XXX835,474989,254898,939
School Administration 11-000-240-XXX1,574,2461,827,0221,954,224
Central Svcs & Admin Info Technology 11-000-25X-XXX1,114,4621,222,4901,313,502
Deposit to Maintenance Reserve 10-606200,00000
Operation and Maintenance of Plant Services 11-000-26X-XXX4,288,0283,902,0994,211,365
Student Transportation Services 11-000-270-XXX3,120,1052,977,8633,116,993
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,849,3748,362,3609,254,925
Total Support Services Expenditures 29,271,82430,743,18231,689,864
TOTAL GENERAL CURRENT EXPENSE 52,402,48454,730,07956,552,191
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604900,00000
Interest Earned on Capital Reserve 10-604200200200
Equipment 12-XXX-XXX-73X119,969324,231442,929
Facilities Acquisition and Construction Services 12-000-4XX-XXX196,230379,2492,338,971
TOTAL CAPITAL EXPENDITURES 1,216,399703,6802,782,100
Summer School:
Instruction 13-422-100-XXX0027,500
Support Services 13-422-200-XXX008,300
Total Summer School 0035,800
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX345,874341,222262,469
Support Services 13-601-200-XXX14,26331,54160,725
Total Accredited Evening/Adult HS/Post-Grad. 360,137372,763323,194
Adult Education - Local:
Instruction 13-602-100-XXX42,77438,11938,119
Support Services 13-602-200-XXX11700
Total Adult Education - Local 42,89138,11938,119
Vocational Evening - Local:
Instruction 13-629-100-XXX1,9135,2202,960
Support Services 13-629-200-XXX46,54770,39772,534
Total Vocational Evening - Local 48,46075,61775,494
TOTAL SPECIAL SCHOOLS 451,488486,499472,607
OPERATING BUDGET GRAND TOTAL 54,070,37155,920,25859,806,898
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX25,69221,50721,507
Nonpublic Auxiliary Services 20-XXX-XXX-XXX46,30354,94654,946
Nonpublic Handicapped Services 20-XXX-XXX-XXX81,63191,07491,074
Nonpublic Nursing Services 20-XXX-XXX-XXX30,44230,72130,721
Total State Projects 184,068198,248198,248
Federal Projects:
Title II 20-XXX-XXX-XXX40,82735,54435,544
Title III 20-XXX-XXX-XXX08,5488,548
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX819,111623,673623,673
Vocational Education 20-XXX-XXX-XXX22,52515,00015,000
Total Federal Projects 882,463682,765682,765
TOTAL GRANTS AND ENTITLEMENTS 1,066,531881,013881,013
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,729,2852,725,7232,719,537
TOTAL REPAYMENT OF DEBT 2,729,2852,725,7232,719,537
Total Expenditures 57,866,18759,526,99463,407,448
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 57,866,18759,526,99463,407,448

 

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 Budget1,038,7381,189,7391,089,739789,739
  Repayment of Debt45,63610,7452,8540
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve151,2401,051,4402,010,990211,190
      Adult Education Programs0000
      Maintenance Reserve0200,000200,000100,000
      Legal Reserve348,850000
      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 Cost16,54415,64915,77316,31016,315
Total Classroom Instruction9,3928,7588,9159,2309,298
Classroom-Salaries and Benefits8,8668,3488,3788,6598,802
Classroom-General Supplies and Textbooks360266364384322
Classroom-Purchased Services and Other166145173187175
Total Support Services2,6102,6042,5132,6172,529
Support Services-Salaries and Benefits2,4072,3322,2812,3752,261
Total Administrative Costs1,5411,5101,5541,7341,734
Administration-Salaries and Benefits1,2341,1981,2071,3491,387
Legal Costs021141814
Total Operations and Maintenance of Plant1,9301,9101,8611,7611,816
Operations & Maintenance of Plant-Salary & Ben.1,1911,0471,0959871,028
Board Contribution to Food Services00000
Total Extracurricular Costs1,017946945979959
Total Equipment Costs6543125117152
Employee Benefits as a % of Salaries28.823.826.324.726.4

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Summer School Tuition26,500 First year a summer school is planned
School Choice Aid490,455 Significant increase in Choice students
Total Unusual Revenues516,955 
Summer School expenses35,800 First Year a summer school is planned
Total Unusual Appropriations35,800 

 

Shared Services
  • Morris Hills Regional Dsitrict routinely shares services with school
  • districts and towns. MHRD is also a member of many consortiums.
  • Morris Hills currently provides transportation services to Wharton and
  • Rockaway Borough School Districts. We collaborate with Rockaway Township
  • when assistance is needed by either district. The MHRD Transportation
  • Department has a fuel station used by the District and Rockaway
  • Borough's Public Works, Fire and Police Departments.
  • Morris Hills provides custodial services to the Wharton School District
  • and is exploring in 2012-13 expanding to other dsitricts.
  • Athletic fields and gym space is scheduled for Denville, Rockaway Town-
  • ship, Rockaway Borough and Wharton's use by local recreation groups. The
  • School District assists with field maintenance for the towns.
  • Morris Hills supports Rockaway Borough and Wharton with Child Study Team
  • services as well as technology services. We hope to increase the number
  • of elementary districts that these services are provided to in 2012-13.
  • In the area of purchasing, Morris Hills has joined the Morris County
  • Consortium of Ed Data, as well as Morris County Cooperative Purchasing an
  • Middlesex County. We are members of NJ ACES and Eric West, an insurance
  • consortium.

 

Estimated Tax Rate Information
DENVILLE TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,368,539 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)2,275,613,800 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7632 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,328,824 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)2,275,613,800 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8054 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,368,539 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,350,706,876 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5184 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,328,824 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,350,706,876 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5470 (L)
spacing
ROCKAWAY BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,796,952 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)780,809,730 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6144 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,059,696 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)780,809,730 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6480 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,796,952 (G)
Estimated Equalized Valuation (as of 10/01/2011)891,982,535 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5378 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,059,696 (J)
Estimated Equalized Valuation (as of 10/01/2011)891,982,535 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5672 (L)
spacing
ROCKAWAY TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,550,451 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)3,601,736,700 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6539 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,839,354 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)3,601,736,700 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6896 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,550,451 (G)
Estimated Equalized Valuation (as of 10/01/2011)4,183,165,824 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5630 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,839,354 (J)
Estimated Equalized Valuation (as of 10/01/2011)4,183,165,824 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5938 (L)
spacing
WHARTON BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,289,685 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)728,716,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5887 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,522,814 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)728,716,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6207 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,289,685 (G)
Estimated Equalized Valuation (as of 10/01/2011)746,212,833 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5749 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,522,814 (J)
Estimated Equalized Valuation (as of 10/01/2011)746,212,833 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6061 (L)

 

Administrative Salaries
Employee Name: Brian Bulger 
Job TitleCoordinator/Dir./Mgr./Supvr. Educational & Admin Services 
Base Annual Salary163,083 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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: 
Allowances250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,706 
  Description of: 
   Buyback of Sick Days at the End of ContractSame as Teachers 
   Buyback of Vacation Days at the End of ContractSame as 12 month employees 
   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 Jencarelli 
Job TitleSuperintendent 
Base Annual Salary173,400 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/15/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  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: 
Allowances5,450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,898 
  Description of: 
   Buyback of Sick Days at the End of ContractSame as Teachers 
   Buyback of Vacation Days at the End of ContractSame as all 12 month employees 
   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: Joann Gilman 
Job TitleBusiness Administrator 
Base Annual Salary165,641 
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 Days261 
  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: 
Allowances1,600 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount29,943 
  Description of: 
   Buyback of Sick Days at the End of ContractSame as teachers 
   Buyback of Vacation Days at the End of ContractSame as all 12 month employees 
   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: Nisha Zoeller 
Job TitleAssistant Superintendent Curriculum 
Base Annual Salary155,484 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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: 
Allowances2,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,232 
  Description of: 
   Buyback of Sick Days at the End of ContractSame as Teachers 
   Buyback of Vacation Days at the End of ContractSame as all 12 month employees 
   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