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User Friendly Budgets
2012-13

MORRIS - MOUNT ARLINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time318330326
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Pupils on Roll - Special Full-Time644656
Private School Placements878
spacing
Pupils Sent to Other Districts-Reg Prog146143145
Pupils Sent to Other Dists-Spec Ed Prog373548

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 254,033 468,371
Withdrawal from Cap Res-for Local Share 10-307 0 366,950 369,500
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,746,381 8,921,309 9,099,735
Tuition 10-1300 17,254 62,612 0
Interest Earned on Capital Reserve Funds 10-1XXX 2,209 400 4,000
Unrestricted Miscellaneous Revenues 10-1XXX 229,514 218,845 10,000
SUBTOTAL  8,995,358 9,203,166 9,113,735
Revenues from State Sources:
Extraordinary Aid 10-3131 211,187 70,000 50,000
Other State Aids 10-3XXX 3,471 0 0
Categorical Special Education Aid 10-3132 284,166 323,322 340,144
Categorical Security Aid 10-3177 0 51,468 50,439
Categorical Transportation Aid 10-3121 0 10,382 137,169
SUBTOTAL  498,824 455,172 577,752
Revenues from Federal Sources:
SUBTOTAL  0 26,135 0
Adjustment for Prior Year Encumbrances  0 8,567 0
Actual Revenues (Over)/Under Expenditures  -345,799 0 0
TOTAL OPERATING BUDGET  9,148,383 10,314,023 10,629,358
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,500 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,490 0 0
TOTAL REVENUES FROM STATE SOURCES  1,490 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 22,374 19,395 35,391
Title II 20-4451-4455 22,464 19,094 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 133,748 113,686 116,571
TOTAL REVENUES FROM FEDERAL SOURCES  178,586 152,175 151,962
TOTAL GRANTS AND ENTITLEMENTS  181,576 152,175 151,962
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 235,194 236,294 232,231
TOTAL REVENUES FROM LOCAL SOURCES  235,194 236,294 232,231
TOTAL LOCAL REPAYMENT OF DEBT  235,194 236,294 232,231
TOTAL REPAYMENT OF DEBT  235,194 236,294 232,231
TOTAL REVENUES/SOURCES  9,565,153 10,702,492 11,013,551
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,565,153 10,702,492 11,013,551

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,805,9721,970,4462,057,524
Special Education 11-2XX-100-XXX644,094543,411571,402
Basic Skills/Remedial 11-230-100-XXX19,48118,40118,974
Bilingual Education 11-240-100-XXX010,78911,158
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,3388,67413,655
School Sponsored Athletics 11-402-100-XXX0053,352
Summer School 11-422-XXX-XXX020,71621,438
Support Services:
Tuition 11-000-100-XXX3,298,8483,251,4053,336,542
Attendance and Social Work Services 11-000-211-XXX7,6007,7527,907
Health Services 11-000-213-XXX115,279138,804143,241
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217228,112410,055430,155
Guidance 11-000-218-XXX15,13017,77231,657
Child Study Teams 11-000-219-XXX198,022200,953213,152
Improvement of Instructional Services 11-000-221-XXX20,02831,10341,725
Educational Media Services - School Library 11-000-222-XXX28,87839,33965,055
Instructional Staff Training Services 11-000-223-XXX2,8134,55025,000
General Administration 11-000-230-XXX294,801324,101324,238
School Administration 11-000-240-XXX136,413147,378151,845
Central Svcs & Admin Info Technology 11-000-25X-XXX131,826147,038145,791
Operation and Maintenance of Plant Services 11-000-26X-XXX731,873671,862722,446
Student Transportation Services 11-000-270-XXX507,611625,921600,723
Personal Services - Employee Benefits 11-XXX-XXX-2XX941,4781,130,2181,039,980
Total Support Services Expenditures 6,658,7127,148,2517,279,457
TOTAL GENERAL CURRENT EXPENSE 9,136,5979,720,68810,026,960
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404004,000
Equipment 12-XXX-XXX-73X00158,738
Facilities Acquisition and Construction Services 12-000-4XX-XXX288202,268414,730
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310366,9500
TOTAL CAPITAL EXPENDITURES 288569,618577,468
Transfer of Funds to Charter Schools 10-000-100-56X11,49823,71724,930
OPERATING BUDGET GRAND TOTAL 9,148,38310,314,02310,629,358
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,50000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX68200
Nonpublic Nursing Services 20-XXX-XXX-XXX80800
Total State Projects 1,49000
Federal Projects:
Title I 20-XXX-XXX-XXX22,37419,39535,391
Title II 20-XXX-XXX-XXX22,46419,0940
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX133,748113,686116,571
Total Federal Projects 178,586152,175151,962
TOTAL GRANTS AND ENTITLEMENTS 181,576152,175151,962
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX235,194236,294232,231
TOTAL REPAYMENT OF DEBT 235,194236,294232,231
Total Expenditures 9,565,15310,702,49211,013,551
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,565,15310,702,49211,013,551

 

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 Budget452,047664,658465,000250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve455,546757,755692,313326,813
      Adult Education Programs0000
      Maintenance Reserve050,00050,00050,000
      Legal Reserve296,764307,404253,3710
      Tuition Reserve0100,000100,0000
      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 Cost14,61113,85615,41815,66616,026
Total Classroom Instruction8,3028,0138,8708,7958,775
Classroom-Salaries and Benefits7,8547,6568,2758,1788,103
Classroom-General Supplies and Textbooks339247467485574
Classroom-Purchased Services and Other10911012913198
Total Support Services2,4381,9992,7862,8143,023
Support Services-Salaries and Benefits2,2811,9142,2682,2742,363
Total Administrative Costs1,7721,7621,7922,0371,945
Administration-Salaries and Benefits1,2941,4321,2001,6111,454
Legal Costs055124755
Total Operations and Maintenance of Plant1,8882,0461,9261,9772,066
Operations & Maintenance of Plant-Salary & Ben.827688746748777
Board Contribution to Food Services00000
Total Extracurricular Costs205273030206
Total Equipment Costs17000418
Employee Benefits as a % of Salaries26.526.332.830.727

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
  • Business Administrator (Prospect Park Board of Education)
  • Transportation (Educational Services Commission of Morris County)
  • Transportation (Sussex County Regional Co-op)
  • Transportation (Roxbury Board of Education)
  • Health & Safety (Educational Services Commission of Morris County)
  • Energy (Alliance for Competitive Energy Services)
  • Energy (Central Morris Cooperative Pricing Consortium)
  • Telecommunications (Alliance for Competitive Telecommunications)
  • Workers' Compensation Insurance (Morris Essex Insurance Group)
  • Property & Casualty Insurance (Morris Essex Insurance Group)
  • Recreational facilities (Borough of Mount Arlington)
  • Snow plowing (Borough of Mount Arlington)
  • Equipment (Borough of Mount Arlington)
  • Purchasing (Educational Data Services, Inc. Cooperative Purchasing)

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,010,519 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)682,157,300 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3209 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,244,781 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)682,157,300 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3552 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,010,519 (G)
Estimated Equalized Valuation (as of 10/01/2011)801,124,251 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1247 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,244,781 (J)
Estimated Equalized Valuation (as of 10/01/2011)801,124,251 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1540 (L)

 

Administrative Salaries
Employee Name: Jane Mullins Jameson 
Job TitleSuperintendent 
Base Annual Salary152,225 
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 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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,000 
  Retirement Plans7,500 
Contractual Post-Employment Benefits Amount26,710 
  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 BenefitsPayment of unused sick and vacation days capped in accordance with state regs and using mandated per diem rate. 
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 Kelly 
Job TitleBusiness Administrator 
Base Annual Salary150,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4270 
Shared Job TitleBusiness Administrator 
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 24 
  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: 
Allowances2,700 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsContract does not provide for any post-retirement 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 CommentsMr. Kelly does not participate in the district's health benefits program, nor does he receive incentive compensation for opting out.