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User Friendly Budgets
2012-13

MORRIS - WASHINGTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,2652,1712,110
spacing
Pupils on Roll - Special Full-Time395382351
Private School Placements171615
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog976

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 847,631 1,129,074
Revenues from Local Sources:
Local Tax Levy 10-1210 30,487,832 30,705,982 30,409,527
Interest Earned on Capital Reserve Funds 10-1XXX 0 50 50
Other Restricted Miscellaneous Revenues 10-1XXX 197,452 50,000 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 0 111,950 111,950
SUBTOTAL  30,685,284 30,867,982 30,571,527
Revenues from State Sources:
Extraordinary Aid 10-3131 661,419 244,815 0
Other State Aids 10-3XXX 12,897 0 0
Categorical Special Education Aid 10-3132 1,544,760 1,544,760 1,610,435
Equalization Aid 10-3176 5,212,373 5,621,938 5,961,392
Categorical Security Aid 10-3177 0 0 176,999
Categorical Transportation Aid 10-3121 0 0 248,736
SUBTOTAL  7,431,449 7,411,513 7,997,562
Revenues from Federal Sources:
SUBTOTAL  0 291,723 0
Adjustment for Prior Year Encumbrances  0 379,613 0
Actual Revenues (Over)/Under Expenditures  -355,039 0 0
TOTAL OPERATING BUDGET  37,761,694 39,798,462 39,698,163
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 79,632 72,304 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 489 0
TOTAL REVENUES FROM STATE SOURCES  0 489 0
Revenues from Federal Sources:
Title II 20-4451-4455 30,851 67,747 30,942
I.D.E.A. Part B (Handicapped) 20-4420-4429 850,331 601,130 480,904
Other 20-4XXX 0 62,444 0
TOTAL REVENUES FROM FEDERAL SOURCES  881,182 731,321 511,846
TOTAL GRANTS AND ENTITLEMENTS  960,814 804,114 511,846
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 48,897 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,510,490 1,424,176 1,474,574
TOTAL REVENUES FROM LOCAL SOURCES  1,510,490 1,424,176 1,474,574
TOTAL LOCAL REPAYMENT OF DEBT  1,510,490 1,473,073 1,474,574
Actual Revenues (Over)/Under Expenditures  -48,897 0 0
TOTAL REPAYMENT OF DEBT  1,461,593 1,473,073 1,474,574
TOTAL REVENUES/SOURCES  40,184,101 42,075,649 41,684,583
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,184,101 42,075,649 41,684,583

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,933,09712,374,63112,524,796
Special Education 11-2XX-100-XXX3,831,2544,053,0874,284,180
Basic Skills/Remedial 11-230-100-XXX620,561660,561677,217
Bilingual Education 11-240-100-XXX22,22436,42528,588
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX65,31675,19681,805
School Sponsored Athletics 11-402-100-XXX55,56458,54263,745
Support Services:
Tuition 11-000-100-XXX1,201,7591,158,0631,218,348
Attendance and Social Work Services 11-000-211-XXX4,9524,5004,680
Health Services 11-000-213-XXX558,732573,353581,424
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,445,3741,524,0491,506,219
Guidance 11-000-218-XXX413,349420,736422,951
Child Study Teams 11-000-219-XXX1,418,8431,432,1611,399,862
Improvement of Instructional Services 11-000-221-XXX155,750194,624193,557
Educational Media Services - School Library 11-000-222-XXX474,933500,775508,651
Instructional Staff Training Services 11-000-223-XXX73,064176,562142,600
General Administration 11-000-230-XXX700,404759,622672,635
School Administration 11-000-240-XXX1,260,7031,266,3511,294,862
Central Svcs & Admin Info Technology 11-000-25X-XXX511,995585,991506,962
Operation and Maintenance of Plant Services 11-000-26X-XXX2,915,7313,534,5943,311,421
Student Transportation Services 11-000-270-XXX3,288,5983,380,7203,284,664
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,671,5286,733,1706,740,000
Total Support Services Expenditures 21,095,71522,245,27121,788,836
TOTAL GENERAL CURRENT EXPENSE 37,623,73139,503,71339,449,167
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405050
Equipment 12-XXX-XXX-73X16,16595,2310
Facilities Acquisition and Construction Services 12-000-4XX-XXX50,38146,23971,548
TOTAL CAPITAL EXPENDITURES 66,546141,52071,598
Transfer of Funds to Charter Schools 10-000-100-56X71,417153,229177,398
OPERATING BUDGET GRAND TOTAL 37,761,69439,798,46239,698,163
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX79,63272,3040
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX04890
Total State Projects 04890
Federal Projects:
Title II 20-XXX-XXX-XXX30,85167,74730,942
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX850,331601,130480,904
Other Special Projects 20-XXX-XXX-XXX062,4440
Total Federal Projects 881,182731,321511,846
TOTAL GRANTS AND ENTITLEMENTS 960,814804,114511,846
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,461,5931,473,0731,474,574
TOTAL REPAYMENT OF DEBT 1,461,5931,473,0731,474,574
Total Expenditures 40,184,10142,075,64941,684,583
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 40,184,10142,075,64941,684,583

 

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 Budget1,062,4201,758,3901,894,300788,377
  Repayment of Debt048,89700
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve354,887954,887954,937954,987
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,505,334297,12723,1510
      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 Cost12,71612,49213,57413,74414,264
Total Classroom Instruction7,9057,8868,4878,5319,032
Classroom-Salaries and Benefits7,3967,4337,9878,0188,536
Classroom-General Supplies and Textbooks302222288298247
Classroom-Purchased Services and Other207231212215250
Total Support Services2,3092,1312,3332,3312,373
Support Services-Salaries and Benefits1,9631,8251,9591,9311,950
Total Administrative Costs1,1631,1571,1961,2541,253
Administration-Salaries and Benefits1,0109811,0361,0361,101
Legal Costs027133120
Total Operations and Maintenance of Plant1,2711,2611,4941,5621,531
Operations & Maintenance of Plant-Salary & Ben.697707769769813
Board Contribution to Food Services00000
Total Extracurricular Costs6858656674
Total Equipment Costs2624370
Employee Benefits as a % of Salaries29.629.629.128.928.3

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 Board and administration share an accute focus on maximizing the use
  • of shared services when monetary or operational savings can be realized.
  • The District has entered into joint purchasing agreements in several
  • areas which have reduced costs. The District currently pools purchases
  • for telephone and utility services with Districts statewide in an effort
  • to control costs in those area. In addition, the majority of
  • instructional, office, and custodial supplies are purchased through a
  • bidding cooperative. Transportation services are coordinated with
  • several education services commissions for the provision of out-of-
  • district and non-public transportation. The District provides bus
  • services for the regional high school. Currently the District purchases
  • fuel for the bus fleet thru the local municipality and is in discusssions
  • to share facilities for the repair and maintenance of its bus fleet. On
  • going discussions with surrounding districts has resulted in collabrative
  • efforts in the areas of professional development and curriculum
  • development. The District also participates in joint insurance funds
  • with other school districts when cost savings are projected.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,557,755 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,821,869,446 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0829 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,007,130 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,821,869,446 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1343 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy30,557,755 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,049,297,594 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0021 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,007,130 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,049,297,594 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0497 (L)

 

Administrative Salaries
Employee Name: Burt Horner 
Job TitleFacility Manager 
Base Annual Salary98,839 
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 15 
  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: 
Allowances2,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,000 
Contractual Post-Employment Benefits Amount5,491 
  Description of: 
   Buyback of Sick Days at the End of ContractNot eligible until 10 years of service 
   Buyback of Vacation Days at the End of Contractaccumulated vacation capped at 15 days 
   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: Jeffrey Mohre 
Job TitleSuperintendent 
Base Annual Salary181,125 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/12/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances5,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,966 
  Description of: 
   Buyback of Sick Days at the End of ContractNot eligible until 10 years of service 
   Buyback of Vacation Days at the End of ContractAccumulated vacation capped at 10 days 
   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: Liz George 
Job TitleBusiness Administrator 
Base Annual Salary144,779 
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 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: 
Allowances6,220 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,319 
  Retirement Plans1,000 
Contractual Post-Employment Benefits Amount5,568 
  Description of: 
   Buyback of Sick Days at the End of Contractnot eligible until 10 years of service 
   Buyback of Vacation Days at the End of Contractaccumulated vacation capped at 10 days 
   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: Paul Henry 
Job TitleTransportation Supervisor 
Base Annual Salary104,285 
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: 
Allowances850 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans1,000 
Contractual Post-Employment Benefits Amount30,363 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractaccumulated vacation capped at 15 days 
   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 Cashmay convert accumulated days upon 
   Annual Option to Buy Back Vacation Time in Cashnotice - total amount is included in 
   Annual Option to Buy Back Personal Time in Cashnumber listed for end of contract 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Rick Papera 
Job TitleAssistant Superintendent 
Base Annual Salary134,640 
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 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: 
Allowances5,720 
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount4,986 
  Description of: 
   Buyback of Sick Days at the End of Contractnot eliible until 10 years of service 
   Buyback of Vacation Days at the End of Contractaccumulated vacation days capped at 10 
   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