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User Friendly Budgets
2012-13

MORRIS - NETCONG BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time246237240
spacing
Pupils on Roll - Special Full-Time404442
Private School Placements200
spacing
Pupils Sent to Other Dists-Spec Ed Prog001
Pupils Received111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 94,000 166,890
Revenues from Local Sources:
Local Tax Levy 10-1210 2,718,432 2,718,432 2,718,432
Tuition 10-1300 20,154 20,000 20,000
Interest Earned on Capital Reserve Funds 10-1XXX 17 20 20
Other Restricted Miscellaneous Revenues 10-1XXX 1,787 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 91,166 53,011 60,000
SUBTOTAL  2,831,556 2,791,463 2,798,452
Revenues from State Sources:
Extraordinary Aid 10-3131 125,687 125,000 90,000
Categorical Special Education Aid 10-3132 155,673 155,673 165,811
Equalization Aid 10-3176 754,949 795,012 882,759
Categorical Security Aid 10-3177 0 0 9,338
Categorical Transportation Aid 10-3121 0 0 1,258
SUBTOTAL  1,036,309 1,075,685 1,149,166
Revenues from Federal Sources:
SUBTOTAL  8,996 23,314 0
Actual Revenues (Over)/Under Expenditures  -288,175 0 0
TOTAL OPERATING BUDGET  3,588,686 3,984,462 4,114,508
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,344 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 77,172 150,000 150,000
TOTAL REVENUES FROM STATE SOURCES  77,172 150,000 150,000
Revenues from Federal Sources:
Title I 20-4411-4416 51,401 35,000 35,000
Title II 20-4451-4455 30,530 0 0
Title III 20-4491-4494 19,250 0 0
Title IV 20-4471-4474 590 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 134,268 78,000 78,000
TOTAL REVENUES FROM FEDERAL SOURCES  236,039 113,000 113,000
TOTAL GRANTS AND ENTITLEMENTS  321,555 263,000 263,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 139,250 145,128
TOTAL REVENUES FROM LOCAL SOURCES  0 139,250 145,128
TOTAL LOCAL REPAYMENT OF DEBT  0 139,250 145,128
TOTAL REPAYMENT OF DEBT  0 139,250 145,128
TOTAL REVENUES/SOURCES  3,910,241 4,386,712 4,522,636
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,910,241 4,386,712 4,522,636

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,493,6621,649,5271,676,505
Special Education 11-2XX-100-XXX441,387445,598466,068
Basic Skills/Remedial 11-230-100-XXX023,56425,250
Bilingual Education 11-240-100-XXX23,64525,25019,190
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,40125,00025,450
School Sponsored Athletics 11-402-100-XXX08,3008,300
Community Services Programs/Operations 11-800-330-XXX0250150
Support Services:
Tuition 11-000-100-XXX61,62915,0005,000
Attendance and Social Work Services 11-000-211-XXX01000
Health Services 11-000-213-XXX66,89269,00569,680
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217145,902135,250134,178
Guidance 11-000-218-XXX53,85056,31359,313
Child Study Teams 11-000-219-XXX64,12290,520106,222
Educational Media Services - School Library 11-000-222-XXX1,4373,0003,000
Instructional Staff Training Services 11-000-223-XXX01,2501,250
General Administration 11-000-230-XXX119,358145,725152,550
School Administration 11-000-240-XXX86,97199,069101,069
Central Svcs & Admin Info Technology 11-000-25X-XXX99,304122,566128,100
Operation and Maintenance of Plant Services 11-000-26X-XXX236,224351,921341,146
Student Transportation Services 11-000-270-XXX55,14026,85046,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX605,222666,384731,067
Total Support Services Expenditures 1,596,0511,782,9531,878,575
TOTAL GENERAL CURRENT EXPENSE 3,577,1463,960,4424,099,488
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604172020
Equipment 12-XXX-XXX-73X024,00015,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX11,52300
TOTAL CAPITAL EXPENDITURES 11,54024,02015,020
OPERATING BUDGET GRAND TOTAL 3,588,6863,984,4624,114,508
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,34400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,38520,00020,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX17,98740,00040,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,47560,00060,000
Nonpublic Nursing Services 20-XXX-XXX-XXX12,32515,00015,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX010,00010,000
Other Special Projects 20-XXX-XXX-XXX05,0005,000
Total State Projects 77,172150,000150,000
Federal Projects:
Title I 20-XXX-XXX-XXX51,40135,00035,000
Title II 20-XXX-XXX-XXX30,53000
Title III 20-XXX-XXX-XXX19,25000
Title IV 20-XXX-XXX-XXX59000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX134,26878,00078,000
Total Federal Projects 236,039113,000113,000
TOTAL GRANTS AND ENTITLEMENTS 321,555263,000263,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0139,250145,128
TOTAL REPAYMENT OF DEBT 0139,250145,128
Total Expenditures 3,910,2414,386,7124,522,636
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,910,2414,386,7124,522,636

 

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 Budget214,359374,687289,883249,820
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve4,6934,7104,7304,750
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0126,827126,8270
      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 Cost13,15812,10912,46513,92914,344
Total Classroom Instruction8,6888,3378,2519,2209,583
Classroom-Salaries and Benefits8,4388,0317,9458,8789,192
Classroom-General Supplies and Textbooks239246295329379
Classroom-Purchased Services and Other1159111312
Total Support Services1,5651,3701,3381,4951,608
Support Services-Salaries and Benefits1,1469569731,0871,212
Total Administrative Costs1,3541,2891,6241,8151,812
Administration-Salaries and Benefits1,1189711,3001,4531,385
Legal Costs041666467
Total Operations and Maintenance of Plant1,4351,0341,1441,2781,219
Operations & Maintenance of Plant-Salary & Ben.591629426476450
Board Contribution to Food Services00000
Total Extracurricular Costs10880107120122
Total Equipment Costs00768553
Employee Benefits as a % of Salaries22.224.924.724.726.6

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 Netcong Public School has implemented many shared services agreements
  • with its consituent districts to the Lenape Valley High School including
  • Stanhope, Byram and Lenape Valley High School over the past few years
  • through Interlocal Agreements and contracts, as well as, with various
  • school districts and business partners as follows:
  • Interlocal Agreement - Occupational Therapist - Byram School District
  • Interlocal Agreement - Itinerant Services - Mountain Lakes/Lake Drive
  • Shared Services - Netcong Borough - Snow Plowing/Janitorial Services
  • Shared Services - Hampton Borough - Business Administrator Services
  • Consortium Contract - Transportation (Spec Ed) - Sussex County Cooperativ
  • Consortium Contract - General School Supplies - Ed Data/Morris County
  • Consortium Contract - Energy - NJASBO/ACES
  • Consortium Contract - Telephone/Communications - NJASBO/ACT
  • Consortium Contract - Health and Environmental Safety - MCESC
  • Consortium Contract - Insurance (Property, Wrkr Comp, etc.) - NJABAIG
  • The Netcong Board of Education has consistently and effectively
  • implemented shared services agreements for various services and general
  • supplies over the years.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,718,432 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)336,650,535 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.8075 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,755,996 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)336,650,535 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.8187 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,718,432 (G)
Estimated Equalized Valuation (as of 10/01/2011)301,439,810 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9018 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,755,996 (J)
Estimated Equalized Valuation (as of 10/01/2011)301,439,810 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9143 (L)

 

Administrative Salaries
Employee Name: Vacancy 
Job TitleSuperintendent Principal 
Base Annual Salary125,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  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 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 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