>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>MOUNT OLIVE TWP

User Friendly Budgets
2012-13

MORRIS - MOUNT OLIVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time4,1384,0404,069
Pupils on Roll Regular Shared-Time6725
spacing
Pupils on Roll - Special Full-Time745704726
Pupils on Roll - Special Shared-Time6152
Private School Placements313028
spacing
Pupils Sent to Other Districts-Reg Prog1052
Pupils Sent to Other Dists-Spec Ed Prog7810
Pupils Received322
Pupils in State Facilities511

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,286,843 3,286,843
Transfers from Other Funds 10-5200 1,129 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 56,228,577 57,353,149 58,500,212
Tuition 10-1300 87,350 45,650 37,308
Transportation Fees from Individuals 10-1410 141,464 141,000 0
Transportation Fees from Other LEAs 10-1420-1440 71,603 34,000 34,000
Interest Earned on Capital Reserve Funds 10-1XXX 58 200 50
Unrestricted Miscellaneous Revenues 10-1XXX 494,813 268,500 182,500
SUBTOTAL  57,023,865 57,842,499 58,754,070
Revenues from State Sources:
Extraordinary Aid 10-3131 2,203,389 106,201 237,299
Other State Aids 10-3XXX 29,323 0 0
Categorical Special Education Aid 10-3132 2,810,106 2,810,106 2,962,415
Equalization Aid 10-3176 10,036,377 10,773,519 11,656,167
Categorical Security Aid 10-3177 0 6,808 94,294
Categorical Transportation Aid 10-3121 0 0 379,847
SUBTOTAL  15,079,195 13,696,634 15,330,022
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 49,214 43,911 43,911
SUBTOTAL  464,030 194,000 43,911
Adjustment for Prior Year Encumbrances  0 1,076,996 0
Actual Revenues (Over)/Under Expenditures  -1,770,088 0 0
TOTAL OPERATING BUDGET  70,798,131 76,096,972 77,414,846
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 124,641 112,535 100,000
Title II 20-4451-4455 42,860 109,395 75,100
Title III 20-4491-4494 29,533 27,189 22,000
Title IV 20-4471-4474 0 8,880 3,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,335,327 1,147,635 940,000
Vocational Education 20-4430 16,219 18,185 16,500
TOTAL REVENUES FROM FEDERAL SOURCES  1,548,580 1,423,819 1,157,100
TOTAL GRANTS AND ENTITLEMENTS  1,548,580 1,423,819 1,157,100
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,985 1,670
Revenues from Local Sources:
Local Tax Levy 40-1210 4,598,981 4,611,674 4,576,028
Miscellaneous 40-1XXX 2,984 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,601,965 4,611,674 4,576,028
Revenues from State Sources:
Debt Service Aid Type II 40-3160 577,717 580,831 581,265
TOTAL LOCAL REPAYMENT OF DEBT  5,179,682 5,195,490 5,158,963
Actual Revenues (Over)/Under Expenditures  53 0 0
TOTAL REPAYMENT OF DEBT  5,179,735 5,195,490 5,158,963
TOTAL REVENUES/SOURCES  77,526,446 82,716,281 83,730,909
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  77,526,446 82,716,281 83,730,909

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,930,21921,758,92422,344,040
Special Education 11-2XX-100-XXX5,559,2145,845,6405,830,879
Basic Skills/Remedial 11-230-100-XXX711,494730,776792,949
Bilingual Education 11-240-100-XXX310,798343,045349,454
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX215,758226,052221,396
School Sponsored Athletics 11-402-100-XXX630,776654,269654,929
Community Services Programs/Operations 11-800-330-XXX47,54229,3240
Support Services:
Tuition 11-000-100-XXX2,639,7533,267,2153,109,405
Health Services 11-000-213-XXX651,635693,430712,289
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,963,0953,146,0993,352,024
Guidance 11-000-218-XXX1,360,0001,420,6461,404,018
Child Study Teams 11-000-219-XXX1,146,0581,445,7891,939,006
Improvement of Instructional Services 11-000-221-XXX946,238790,929852,709
Educational Media Services - School Library 11-000-222-XXX676,520724,735602,156
Instructional Staff Training Services 11-000-223-XXX90,683157,650154,500
General Administration 11-000-230-XXX1,215,7161,232,6241,263,580
School Administration 11-000-240-XXX3,062,8163,239,2413,165,542
Central Svcs & Admin Info Technology 11-000-25X-XXX1,185,3881,210,4291,289,540
Operation and Maintenance of Plant Services 11-000-26X-XXX7,275,5607,493,1987,569,432
Student Transportation Services 11-000-270-XXX3,963,7744,123,3774,337,710
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,284,11015,498,64415,875,010
Total Support Services Expenditures 41,461,34644,444,00645,626,921
TOTAL GENERAL CURRENT EXPENSE 69,867,14774,032,03675,820,568
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020050
Equipment 12-XXX-XXX-73X255,101770,450911,286
Facilities Acquisition and Construction Services 12-000-4XX-XXX599,9371,191,171552,713
TOTAL CAPITAL EXPENDITURES 855,0381,961,8211,464,049
Transfer of Funds to Charter Schools 10-000-100-56X75,946103,115130,229
OPERATING BUDGET GRAND TOTAL 70,798,13176,096,97277,414,846
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX124,641112,535100,000
Title II 20-XXX-XXX-XXX42,860109,39575,100
Title III 20-XXX-XXX-XXX29,53327,18922,000
Title IV 20-XXX-XXX-XXX08,8803,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,335,3271,147,635940,000
Vocational Education 20-XXX-XXX-XXX16,21918,18516,500
Total Federal Projects 1,548,5801,423,8191,157,100
TOTAL GRANTS AND ENTITLEMENTS 1,548,5801,423,8191,157,100
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,179,7355,195,4905,158,963
TOTAL REPAYMENT OF DEBT 5,179,7355,195,4905,158,963
Total Expenditures 77,526,44682,716,28183,730,909
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 77,526,44682,716,28183,730,909

 

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 Budget6,657,3336,935,5184,000,3831,500,400
  Repayment of Debt3,0392,9861,6700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve16,24316,5001,066,9991,067,049
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0786,860786,8600
      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 Cost12,97013,04913,43414,09214,303
Total Classroom Instruction7,2228,5937,6167,9928,097
Classroom-Salaries and Benefits6,8988,2247,2457,5217,664
Classroom-General Supplies and Textbooks217263256332305
Classroom-Purchased Services and Other107105115140129
Total Support Services2,1281,6112,2042,2932,428
Support Services-Salaries and Benefits1,8671,3821,9562,0332,116
Total Administrative Costs1,4031,1231,4661,5171,517
Administration-Salaries and Benefits1,1618571,1971,2341,254
Legal Costs039464040
Total Operations and Maintenance of Plant1,7731,4961,7211,8451,839
Operations & Maintenance of Plant-Salary & Ben.9837199861,0251,004
Board Contribution to Food Services00000
Total Extracurricular Costs209174216229226
Total Equipment Costs2052117162190
Employee Benefits as a % of Salaries37.333.334.834.934.9

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
Deferred State Aid737,142 Deferred State Aid for use in 2012-13
Total Unusual Revenues737,142 

 

Shared Services
  • Share garbage/recycling services with municipality.
  • Share field services with municipality.
  • Share maintenance equipment services with municipality.
  • Share salting/snow removal/plowing services with municipality.
  • Share facilities with municipality recreation department.
  • Share television studio with municipality.
  • Share purchasing consortium services with Morris and Middlesex counties.
  • Share transportation services with ESC, Sussex Regional Coop, other Leas
  • Share pooled insurance group services with other BOE's through SAIF.
  • Share utility services through ACES.
  • Share maintenance repair services; HVAC, electric, plumbing with
  • municipality.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,926,681 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,999,670,679 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.9311 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy62,520,532 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,999,670,679 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.0842 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,926,681 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,999,670,679 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.9311 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy62,520,532 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,999,670,679 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1002.0842 (L)

 

Administrative Salaries
Employee Name: Diane Davidson 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation 
Base Annual Salary93,051 
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 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 Amount1,202 
  Description of: 
   Buyback of Sick Days at the End of Contract90% of days x $65 upon retirement 
   Buyback of Vacation Days at the End of ContractNo days remaining 
   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 Cash5 days at per diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Dr. Larrie Reynolds 
Job TitleSuperintendent 
Base Annual Salary199,784 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount24,220 
  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 Remuneration3,842 
  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: Elaine Emslie 
Job TitleCoordinator/Dir./Mgr./Supvr. Food Service 
Base Annual Salary95,476 
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 Days200 
  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 Amount4,065 
  Description of: 
   Buyback of Sick Days at the End of Contract90% of days at $65/day upon retirement 
   Buyback of Vacation Days at the End of Contractnot applicable 
   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 Neglia 
Job TitleInformation Technology 
Base Annual Salary84,881 
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 18 
  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
Bonuses750 
Stipends997 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,318 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day upon retirement 
   Buyback of Vacation Days at the End of Contractsalary/260 = per diem 
   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 Cash5 days at per diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Lynn Jones 
Job TitleAsst Business Administrator Board Secretary 
Base Annual Salary101,776 
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 21 
  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
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,629 
  Description of: 
   Buyback of Sick Days at the End of Contract$95/day up to $20,000 upon retirement 
   Buyback of Vacation Days at the End of Contractsalary/260 = per diem 
   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 Cash5 days at per diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Margaret Conroy 
Job TitleBusiness Administrator 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  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 Amount1,348 
  Description of: 
   Buyback of Sick Days at the End of Contract$95/day up to $15,000 upon retirement 
   Buyback of Vacation Days at the End of Contractsalary/260 = per diem rate 
   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 Cash5 days at per diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Thomas Scerbo 
Job TitleCoordinator/Dir./Mgr./Supvr. Building & Grounds 
Base Annual Salary108,471 
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 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 Amount7,367 
  Description of: 
   Buyback of Sick Days at the End of Contract90% of days at $65 upon retirement 
   Buyback of Vacation Days at the End of Contractsalary/260 = per diem 
   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 Cash5 days at per diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments