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User Friendly Budgets
2012-13

MORRIS - ROCKAWAY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,1192,0712,035
spacing
Pupils on Roll - Special Full-Time441439447
Private School Placements1188
spacing
Pupils Sent to Other Dists-Spec Ed Prog7910

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 461,183
Withdrawal from Cap Res-for Local Share 10-307 0 205,837 826,813
Withdrawal from Maint. Reserve 10-310 0 0 20,000
Revenues from Local Sources:
Local Tax Levy 10-1210 40,194,736 40,547,065 40,625,927
Tuition 10-1300 56,630 0 0
Transportation Fees from Individuals 10-1410 1,768 5,000 2,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,349 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 517,150 101,500
Unrestricted Miscellaneous Revenues 10-1XXX 163,819 45,000 10,000
SUBTOTAL  40,419,302 41,117,215 40,742,427
Revenues from State Sources:
Extraordinary Aid 10-3131 469,508 624,572 324,572
Other State Aids 10-3XXX 13,329 0 0
Categorical Special Education Aid 10-3132 1,387,892 1,452,953 1,530,639
Equalization Aid 10-3176 0 397,456 961,302
Categorical Security Aid 10-3177 0 0 42,649
Categorical Transportation Aid 10-3121 0 0 129,244
SUBTOTAL  1,870,729 2,474,981 2,988,406
Revenues from Federal Sources:
IMPACT Aid 10-4100 310,309 173,451 150,000
SUBTOTAL  416,850 173,451 150,000
Adjustment for Prior Year Encumbrances  0 409,374 0
Actual Revenues (Over)/Under Expenditures  -381,251 0 0
TOTAL OPERATING BUDGET  42,325,630 44,380,858 45,188,829
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 6,179 0
TOTAL REVENUES FROM STATE SOURCES  0 6,179 0
Revenues from Federal Sources:
Title I 20-4411-4416 63,178 117,109 33,010
Title II 20-4451-4455 62,383 67,908 40,841
Title III 20-4491-4494 8,313 22,446 12,346
Title IV 20-4471-4474 15 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 620,484 611,095 580,000
TOTAL REVENUES FROM FEDERAL SOURCES  754,373 818,558 666,197
TOTAL GRANTS AND ENTITLEMENTS  754,373 824,737 666,197
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 486,551 476,644 462,334
TOTAL REVENUES FROM LOCAL SOURCES  486,551 476,644 462,334
Revenues from State Sources:
Debt Service Aid Type II 40-3160 158,118 154,899 150,248
TOTAL LOCAL REPAYMENT OF DEBT  644,669 631,544 612,582
TOTAL REPAYMENT OF DEBT  644,669 631,544 612,582
TOTAL REVENUES/SOURCES  43,724,672 45,837,139 46,467,608
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  43,724,672 45,837,139 46,467,608

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,744,73210,283,27511,021,995
Special Education 11-2XX-100-XXX4,894,6725,213,7595,180,643
Basic Skills/Remedial 11-230-100-XXX876,925741,081428,534
Bilingual Education 11-240-100-XXX231,342243,000246,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,14218,00018,000
Other Instructional Programs 11-4XX-100-XXX1,04900
Before/After School Programs 11-421-XXX-XXX08,0008,000
Community Services Programs/Operations 11-800-330-XXX9,98117,50017,500
Support Services:
Tuition 11-000-100-XXX556,310879,501837,273
Attendance and Social Work Services 11-000-211-XXX1,5252,0502,050
Health Services 11-000-213-XXX503,642529,440538,787
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,210,1732,136,1552,451,073
Guidance 11-000-218-XXX453,006488,978574,362
Child Study Teams 11-000-219-XXX1,327,5831,261,2581,343,878
Improvement of Instructional Services 11-000-221-XXX231,147289,643280,698
Educational Media Services - School Library 11-000-222-XXX299,177317,220322,398
Instructional Staff Training Services 11-000-223-XXX29,78693,33879,200
General Administration 11-000-230-XXX926,9911,063,408975,749
School Administration 11-000-240-XXX1,796,0861,846,4251,835,233
Central Svcs & Admin Info Technology 11-000-25X-XXX1,120,4251,141,5491,054,074
Operation and Maintenance of Plant Services 11-000-26X-XXX3,979,0774,377,6164,717,102
Student Transportation Services 11-000-270-XXX2,647,1742,842,7632,780,842
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,327,5939,571,2569,446,250
Total Support Services Expenditures 25,409,69526,840,60027,238,969
TOTAL GENERAL CURRENT EXPENSE 42,189,53843,365,21544,159,661
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0003,000
Equipment 12-XXX-XXX-73X62,773727,560699,949
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,292208,348285,530
TOTAL CAPITAL EXPENDITURES 65,065938,908988,479
Summer School:
Instruction 13-422-100-XXX0900900
Total Summer School 0900900
TOTAL SPECIAL SCHOOLS 0900900
Transfer of Funds to Charter Schools 10-000-100-56X71,02775,83539,789
OPERATING BUDGET GRAND TOTAL 42,325,63044,380,85845,188,829
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX02440
Nonpublic Nursing Services 20-XXX-XXX-XXX05,9350
Total State Projects 06,1790
Federal Projects:
Title I 20-XXX-XXX-XXX63,178117,10933,010
Title II 20-XXX-XXX-XXX62,38367,90840,841
Title III 20-XXX-XXX-XXX8,31322,44612,346
Title IV 20-XXX-XXX-XXX1500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX620,484611,095580,000
Total Federal Projects 754,373818,558666,197
TOTAL GRANTS AND ENTITLEMENTS 754,373824,737666,197
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX644,669631,544612,582
TOTAL REPAYMENT OF DEBT 644,669631,544612,582
Total Expenditures 43,724,67245,837,13946,467,608
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 43,724,67245,837,13946,467,608

 

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 Budget1,262,0611,170,1511,170,151708,968
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve386,6601,308,8461,206,009382,196
      Adult Education Programs0000
      Maintenance Reserve0122,390122,390102,390
      Legal Reserve230,964000
      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 Cost15,50815,22415,11615,46616,015
Total Classroom Instruction9,0688,6898,8018,9409,173
Classroom-Salaries and Benefits8,8648,4018,6038,7138,899
Classroom-General Supplies and Textbooks180277189218255
Classroom-Purchased Services and Other23119919
Total Support Services2,5012,6092,5232,5152,727
Support Services-Salaries and Benefits2,3512,4822,3642,3462,546
Total Administrative Costs1,8641,8891,7881,8911,834
Administration-Salaries and Benefits1,4301,5161,3781,4441,395
Legal Costs036446240
Total Operations and Maintenance of Plant1,8141,8021,9912,1042,266
Operations & Maintenance of Plant-Salary & Ben.9359701,0541,0681,118
Board Contribution to Food Services00000
Total Extracurricular Costs5111777
Total Equipment Costs1925284290282
Employee Benefits as a % of Salaries29.234.435.335.334

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
Solar Lease606,113 Year 2 of 5 year lease/purchase
Total Unusual Appropriations606,113 

 

Shared Services
  • District is actively involved in shared savings programs with the
  • Township of Rockaway for purchase of fuel (gas), grounds maintenance,
  • custodial services, field maintenance, supply/materila purchasing.
  • The District is actively involved in shared savings property/auto/
  • worker compensation insurance through SAIF and NJSBAIG Insurance
  • pools.
  • The District is actively involved in a purchasing pool for the
  • purchase of school supplies/professional services and other materials
  • essential to the daily operations of a school with 450+ schools via
  • Ed Data.
  • The District is actively involved in purchasing pools run by MCESC
  • and MCCPC for various materials, equipment and services.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,586,496 (A)
Estimated Net Taxable Valuation (as of 01/31/2012)3,601,736,700 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1269 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,055,985 (D)
Estimated Net Taxable Valuation (as of 01/31/2012)3,601,736,700 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1399 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy40,586,496 (G)
Estimated Equalized Valuation (as of 01/31/2012)3,601,736,700 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1269 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy41,055,985 (J)
Estimated Equalized Valuation (as of 01/31/2012)3,601,736,700 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1399 (L)

 

Administrative Salaries
Employee Name: Arthur Pierfy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary76,100 
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 15 
  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 Amount6,000 
  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 BenefitsSick payout upon retirement 
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: Dr. Debbie Grefe 
Job TitleSuperintendent 
Base Annual Salary150,000 
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 25 
  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: 
Allowances650 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsMax payout of unused sick days upon retirement 
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: Dr. James P. Verbist 
Job TitleBusiness Administrator 
Base Annual Salary166,595 
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 25 
  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: 
Allowances650 
Bonuses3,500 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefitssick day payout upon retirement 
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: Jeannette Ferranti 
Job TitleInformation Technology 
Base Annual Salary78,411 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,000 
  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 BenefitsSick payout upon retirement 
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