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User Friendly Budgets
2012-13

MORRIS - MORRIS PLAINS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time588570566
spacing
Pupils on Roll - Special Full-Time555866
Pupils on Roll - Special Shared-Time002
Private School Placements151517
spacing
Pupils Sent to Other Districts-Reg Prog203214225
Pupils Sent to Other Dists-Spec Ed Prog282524
Pupils Received1059

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 247,169 144,172
Withdrawal from Cap Res-for Local Share 10-307 0 0 143,825
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 70,000 200,000
Transfers from Other Funds 10-5200 -25,825 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 13,377,690 13,645,244 13,884,036
Tuition 10-1300 54,992 40,000 49,000
Interest Earned on Capital Reserve Funds 10-1XXX 53 500 100
Unrestricted Miscellaneous Revenues 10-1XXX 203,604 5,000 9,900
SUBTOTAL  13,636,339 13,690,744 13,943,036
Revenues from State Sources:
Extraordinary Aid 10-3131 201,400 20,000 0
Other State Aids 10-3XXX 10,525 0 0
Categorical Special Education Aid 10-3132 177,371 321,544 511,206
Categorical Security Aid 10-3177 0 0 13,264
Categorical Transportation Aid 10-3121 0 0 38,658
SUBTOTAL  389,296 341,544 563,128
Revenues from Federal Sources:
SUBTOTAL  0 30,672 0
Adjustment for Prior Year Encumbrances  0 246,627 0
Actual Revenues (Over)/Under Expenditures  -268,760 0 0
TOTAL OPERATING BUDGET  13,731,050 14,626,756 14,994,161
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,100 2,000 0
Revenues from Federal Sources:
Title I 20-4411-4416 7,591 8,657 0
Title II 20-4451-4455 20,900 23,382 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 267,118 175,891 144,211
Other 20-4XXX 0 942 0
TOTAL REVENUES FROM FEDERAL SOURCES  295,609 208,872 144,211
TOTAL GRANTS AND ENTITLEMENTS  297,709 210,872 144,211
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 9,642
Revenues from Local Sources:
Local Tax Levy 40-1210 578,419 576,359 545,458
Miscellaneous 40-1XXX 9,641 0 0
TOTAL REVENUES FROM LOCAL SOURCES  588,060 576,359 545,458
TOTAL LOCAL REPAYMENT OF DEBT  588,060 576,359 555,100
Actual Revenues (Over)/Under Expenditures  -9,642 0 0
TOTAL REPAYMENT OF DEBT  578,418 576,359 555,100
TOTAL REVENUES/SOURCES  14,607,177 15,413,987 15,693,472
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,607,177 15,413,987 15,693,472

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,758,4503,047,7203,065,671
Special Education 11-2XX-100-XXX742,386836,438799,490
Basic Skills/Remedial 11-230-100-XXX80,84258,38063,049
Bilingual Education 11-240-100-XXX39,67140,41559,701
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,58425,18327,546
School Sponsored Athletics 11-402-100-XXX50,54956,50564,690
Summer School 11-422-XXX-XXX31,07825,45830,000
Support Services:
Tuition 11-000-100-XXX4,727,5284,628,5614,865,546
Health Services 11-000-213-XXX124,309128,882128,851
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217322,876466,021440,652
Guidance 11-000-218-XXX86,53893,15994,017
Child Study Teams 11-000-219-XXX293,499244,866282,278
Improvement of Instructional Services 11-000-221-XXX44,61157,40568,729
Educational Media Services - School Library 11-000-222-XXX141,097142,110224,694
Instructional Staff Training Services 11-000-223-XXX9,8056,45057,300
General Administration 11-000-230-XXX422,551427,606432,293
School Administration 11-000-240-XXX260,466290,288283,789
Central Svcs & Admin Info Technology 11-000-25X-XXX303,522317,780278,930
Operation and Maintenance of Plant Services 11-000-26X-XXX951,475989,5781,017,916
Student Transportation Services 11-000-270-XXX593,533723,936725,137
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,611,6291,765,8451,648,827
Total Support Services Expenditures 9,893,43910,282,48710,548,959
TOTAL GENERAL CURRENT EXPENSE 13,619,99914,372,58614,659,106
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500100
Equipment 12-XXX-XXX-73X18,430135,730107,580
Facilities Acquisition and Construction Services 12-000-4XX-XXX59,75083,620180,507
TOTAL CAPITAL EXPENDITURES 78,180219,850288,187
Transfer of Funds to Charter Schools 10-000-100-56X32,87134,32046,868
OPERATING BUDGET GRAND TOTAL 13,731,05014,626,75614,994,161
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,1002,0000
Federal Projects:
Title I 20-XXX-XXX-XXX7,5918,6570
Title II 20-XXX-XXX-XXX20,90023,3820
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX267,118175,891144,211
Other Special Projects 20-XXX-XXX-XXX09420
Total Federal Projects 295,609208,872144,211
TOTAL GRANTS AND ENTITLEMENTS 297,709210,872144,211
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX578,418576,359555,100
TOTAL REPAYMENT OF DEBT 578,418576,359555,100
Total Expenditures 14,607,17715,413,98715,693,472
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,607,17715,413,98715,693,472

 

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 Budget542,690487,064419,311275,139
  Repayment of Debt09,6429,6420
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve283,522267,915268,415124,690
      Adult Education Programs0000
      Maintenance Reserve075,00075,00075,000
      Legal Reserve100,407200,77200
      Tuition Reserve298,000270,000200,0000
      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 Cost13,39613,08513,20314,33414,390
Total Classroom Instruction7,7027,5077,7788,3068,143
Classroom-Salaries and Benefits7,3877,3127,3007,6987,480
Classroom-General Supplies and Textbooks312188247268421
Classroom-Purchased Services and Other37231340242
Total Support Services1,9151,8621,7422,0472,321
Support Services-Salaries and Benefits8571,0358839361,107
Total Administrative Costs1,8361,8691,8272,0191,905
Administration-Salaries and Benefits1,4791,4131,4671,5981,492
Legal Costs059878079
Total Operations and Maintenance of Plant1,7681,6841,6821,7781,825
Operations & Maintenance of Plant-Salary & Ben.792763765808881
Board Contribution to Food Services00000
Total Extracurricular Costs167148158167182
Total Equipment Costs0290216171
Employee Benefits as a % of Salaries30.431.133.833.330.7

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.

 

Shared Services
  • The District currently participates in the following shared services:
  • 1. Interim Superintendent/Child Study Team Director
  • 2. Child Student Team services through the ESC of Morris County
  • 3. OT/PT/Speech services through the ESC of Morris County
  • 4. Cooperative purchasing through Ed Data and Middlesex Regional Co-op
  • 5. Joint public, non-public and special education transportation
  • agreements with Morris County ESC
  • 6. Use of school facilities (ball fields, library, auditorium) and
  • summer recreation transportation to Morris Plains Borough as a
  • reciprocal arrangement for snow removal, lawn maintenance, truck repairs
  • and equipment sharing.
  • 7. Technology and curriculum consulting/articulation with MSD
  • 8. Member of ACES
  • 9. Member of Morris Essex Insurance Group

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,764,640 (A)
Estimated Net Taxable Valuation (as of 01/01/2012)1,401,049,393 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9825 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,325,728 (D)
Estimated Net Taxable Valuation (as of 01/01/2012)1,401,049,393 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.0225 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,764,640 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,562,228,390 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8811 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,325,728 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,562,228,390 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9170 (L)

 

Administrative Salaries
Employee Name: Alice Bresett 
Job TitleBusiness Administrator 
Base Annual Salary97,841 
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: 
Allowances2,720 
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 for buyback 
   Buyback of Vacation Days at the End of ContractContract does not allow for buyback 
   Buyback of Personal Days at the End of ContractContract does not allow for buyback 
   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: Ernest Palestis 
Job TitleSuperintendent Interim/CST Director 
Base Annual Salary145,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/18/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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
Bonuses12,078 
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 ContractInterim position w no post emp benefit 
   Buyback of Vacation Days at the End of ContractInterim position w no post emp benefit 
   Buyback of Personal Days at the End of ContractInterim position w no post emp benefit 
   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 CommentsInterim per diem rate of $558.00 
Employee Name: Lindsay Nahm 
Job TitlePrincipal Curriculum Coordinator 
Base Annual Salary99,532 
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: 
Allowances2,000 
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 ContractContract does not allow payment. 
   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: Sean Dolan 
Job TitlePrincipal 
Base Annual Salary114,000 
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 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: 
Allowances2,720 
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 ContractContract does not allow payment. 
   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: Susan Vere 
Job TitleAdministrative Assistant Transportation Coordinator 
Base Annual Salary79,576 
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 Amount
  Description of: 
   Buyback of Sick Days at the End of ContractContract does not allow for payment. 
   Buyback of Vacation Days at the End of ContractContract does not allow for payment. 
   Buyback of Personal Days at the End of ContractContract does not allow for payment. 
   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