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User Friendly Budgets
2012-13

MORRIS - ROCKAWAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time574575580
spacing
Pupils on Roll - Special Full-Time918183
Pupils on Roll - Special Shared-Time010
Private School Placements347
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog111
Pupils Received0314

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 108,531 101,058
Withdrawal from Cap Res-for Local Share 10-307 0 0 170,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,766,948 6,989,235 7,160,316
Tuition 10-1300 57,808 31,572 35,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,226 0 14
Other Restricted Miscellaneous Revenues 10-1XXX 23,761 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 8,031 5,097
SUBTOTAL  6,849,743 7,028,838 7,200,427
Revenues from State Sources:
Extraordinary Aid 10-3131 101,616 62,318 50,000
Other State Aids 10-3XXX 7,079 0 0
Categorical Special Education Aid 10-3132 262,023 359,247 381,583
Equalization Aid 10-3176 0 48,045 74,916
Categorical Security Aid 10-3177 0 0 13,856
Categorical Transportation Aid 10-3121 0 0 5,421
SUBTOTAL  370,718 469,610 525,776
Revenues from Federal Sources:
SUBTOTAL  0 21,354 0
Adjustment for Prior Year Encumbrances  0 93,167 0
Actual Revenues (Over)/Under Expenditures  -222,410 0 0
TOTAL OPERATING BUDGET  6,998,051 7,721,500 7,997,261
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,371 1,982 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 249,189 228,131 228,131
TOTAL REVENUES FROM STATE SOURCES  249,189 228,131 228,131
Revenues from Federal Sources:
Title I 20-4411-4416 59,210 54,527 39,789
Title II 20-4451-4455 25,667 25,592 23,450
I.D.E.A. Part B (Handicapped) 20-4420-4429 274,505 209,700 176,898
TOTAL REVENUES FROM FEDERAL SOURCES  359,382 289,819 240,137
TOTAL GRANTS AND ENTITLEMENTS  621,942 519,932 468,268
TOTAL REVENUES/SOURCES  7,619,993 8,241,432 8,465,529
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,619,993 8,241,432 8,465,529

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,306,6482,180,7592,124,901
Special Education 11-2XX-100-XXX416,008563,675586,370
Basic Skills/Remedial 11-230-100-XXX103,741151,593177,125
Bilingual Education 11-240-100-XXX58,35160,67561,843
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX9,72513,71313,496
School Sponsored Athletics 11-402-100-XXX2,44126,62223,472
Other Supplemental/At-Risk Programs 11-424-XXX-XXX051,72155,001
Support Services:
Tuition 11-000-100-XXX282,883292,030385,858
Health Services 11-000-213-XXX96,341101,098110,937
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217478,371613,522618,752
Guidance 11-000-218-XXX2253,27559,599
Child Study Teams 11-000-219-XXX200,330196,266205,088
Improvement of Instructional Services 11-000-221-XXX31,98569,12470,916
Educational Media Services - School Library 11-000-222-XXX137,267148,226164,636
Instructional Staff Training Services 11-000-223-XXX19,32743,48056,880
General Administration 11-000-230-XXX270,386325,026320,052
School Administration 11-000-240-XXX282,471266,895261,573
Central Svcs & Admin Info Technology 11-000-25X-XXX168,832176,552183,502
Operation and Maintenance of Plant Services 11-000-26X-XXX672,950712,040734,105
Student Transportation Services 11-000-270-XXX139,937190,145206,533
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,195,6981,373,3611,398,659
Total Support Services Expenditures 3,976,8004,561,0404,777,090
TOTAL GENERAL CURRENT EXPENSE 6,873,7147,609,7987,819,298
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040014
Equipment 12-XXX-XXX-73X22,63531,5555,692
Facilities Acquisition and Construction Services 12-000-4XX-XXX101,70280,147172,257
TOTAL CAPITAL EXPENDITURES 124,337111,702177,963
OPERATING BUDGET GRAND TOTAL 6,998,0517,721,5007,997,261
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,3711,9820
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,79619,84519,845
Nonpublic Auxiliary Services 20-XXX-XXX-XXX113,18085,57585,575
Nonpublic Handicapped Services 20-XXX-XXX-XXX77,42494,36494,364
Nonpublic Nursing Services 20-XXX-XXX-XXX31,78928,34728,347
Total State Projects 249,189228,131228,131
Federal Projects:
Title I 20-XXX-XXX-XXX59,21054,52739,789
Title II 20-XXX-XXX-XXX25,66725,59223,450
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX274,505209,700176,898
Total Federal Projects 359,382289,819240,137
TOTAL GRANTS AND ENTITLEMENTS 621,942519,932468,268
Total Expenditures 7,619,9938,241,4328,465,529
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,619,9938,241,4328,465,529

 

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 Budget376,608406,085329,477247,554
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve102,096188,322188,32218,336
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve31,92351,05819,1350
      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 Cost9,9469,68010,60810,83210,900
Total Classroom Instruction5,9135,4895,8235,9495,850
Classroom-Salaries and Benefits5,5545,1465,4085,5125,469
Classroom-General Supplies and Textbooks293272303355277
Classroom-Purchased Services and Other667211382104
Total Support Services1,4541,6812,0292,1012,282
Support Services-Salaries and Benefits1,2611,0411,2031,2461,415
Total Administrative Costs1,5061,3191,3731,4121,411
Administration-Salaries and Benefits1,1961,0481,0361,0331,066
Legal Costs014122515
Total Operations and Maintenance of Plant1,0021,1511,3001,2851,257
Operations & Maintenance of Plant-Salary & Ben.569625701677623
Board Contribution to Food Services00000
Total Extracurricular Costs4923656669
Total Equipment Costs16340489
Employee Benefits as a % of Salaries22.729.131.431.731.7

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 continued to share services with Morris Hills Regional High
  • School for the purpose of providing Rockaway Borough Child Study Team
  • Services and Technology. Rockaway Borough Board of Education also
  • purchases it's gas and Morris Hills also performs maintenance all distric
  • t vehicles.
  • The District has also entered into an agreement with Rockaway Borough DPW
  • to maintain the athletic fields and provide salting for snow and ice
  • removal. In the return Rockaway Borough Board Board of Education provide
  • s computer and technological support.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,074,776 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)780,809,730 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9061 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,074,776 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)780,809,730 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.9061 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,074,776 (G)
Estimated Equalized Valuation (as of 10/01/2011)891,982,535 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7932 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,074,776 (J)
Estimated Equalized Valuation (as of 10/01/2011)891,982,535 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7932 (L)

 

Administrative Salaries
Employee Name: Joseph P. Hurley Jr. 
Job TitleBusiness Administrator 
Base Annual Salary94,087 
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: 
Allowances6,347 
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 ContractNone 
   Buyback of Vacation Days at the End of ContractNone 
   Buyback of Personal Days at the End of ContractNone 
   Other Contractual Post-Employment BenefitsNone None None 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in CashNone 
   Annual Option to Buy Back Vacation Time in CashNone 
   Annual Option to Buy Back Personal Time in CashNone 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Patrick Tierney 
Job TitleSuperintendent Principal/CST Director 
Base Annual Salary150,432 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/07/2009 
  Ending Date of Contract06/30/2014 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract25 days at $600 per day 
   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 
Employee Name: Phyllis Alpaugh 
Job TitlePrincipal 
Base Annual Salary101,758 
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: 
Allowances3,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,500 
  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 BenefitsAfter 15 years of svc 1 paid day for3 
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: Teresa Rehman 
Job TitleAssistant Principal Technology Coord/Curriculum 
Base Annual Salary92,025 
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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount12,500 
  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 BenefitsAfter 15 years of svc 1 pd day for 3 
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