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User Friendly Budgets
2012-13

MORRIS - WEST MORRIS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,3382,3422,326
Pupils on Roll Regular Shared-Time2310
spacing
Pupils on Roll - Special Full-Time398394386
Pupils on Roll - Special Shared-Time9136
Private School Placements393538
spacing
Pupils Sent to Other Districts-Reg Prog0026
Pupils Sent to Other Dists-Spec Ed Prog6618
Pupils Received608
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,248,354 2,618,744
Withdrawal from Cap Res-for Local Share 10-307 0 514,600 272,500
Transfers from Other Funds 10-5200 1,208 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 38,638,243 38,638,243 39,285,434
Tuition 10-1300 65,086 44,775 68,650
Interest Earned on Capital Reserve Funds 10-1XXX 8,428 8,405 2,223
Other Restricted Miscellaneous Revenues 10-1XXX 0 324,693 336,500
Unrestricted Miscellaneous Revenues 10-1XXX 623,066 10,500 15,500
SUBTOTAL  39,334,823 39,026,616 39,708,307
Revenues from State Sources:
Extraordinary Aid 10-3131 280,075 0 0
Other State Aids 10-3XXX 32,192 0 0
Categorical Special Education Aid 10-3132 1,640,559 1,640,559 1,746,337
Equalization Aid 10-3176 405,999 405,999 701,273
Categorical Security Aid 10-3177 214,218 214,218 212,907
Adjustment Aid 10-3178 0 183,799 366,482
Categorical Transportation Aid 10-3121 878,871 1,337,955 1,342,442
SUBTOTAL  3,451,914 3,782,530 4,369,441
Revenues from Federal Sources:
SUBTOTAL  9,964 169,986 0
Adjustment for Prior Year Encumbrances  0 63,801 0
Actual Revenues (Over)/Under Expenditures  111,900 0 0
TOTAL OPERATING BUDGET  42,909,809 44,805,887 46,968,992
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 15,746 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 56,220 0 15,158
TOTAL REVENUES FROM STATE SOURCES  56,220 0 15,158
Revenues from Federal Sources:
Title II 20-4451-4455 32,383 0 0
Title IV 20-4471-4474 2,654 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 882,975 515,924 518,338
TOTAL REVENUES FROM FEDERAL SOURCES  918,012 515,924 518,338
TOTAL GRANTS AND ENTITLEMENTS  989,978 515,924 533,496
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,374,400 2,373,181 2,318,238
TOTAL REVENUES FROM LOCAL SOURCES  2,374,400 2,373,181 2,318,238
TOTAL LOCAL REPAYMENT OF DEBT  2,374,400 2,373,181 2,318,238
TOTAL REPAYMENT OF DEBT  2,374,400 2,373,181 2,318,238
TOTAL REVENUES/SOURCES  46,274,187 47,694,992 49,820,726
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  46,274,187 47,694,992 49,820,726

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,958,11914,954,71316,530,596
Special Education 11-2XX-100-XXX2,315,8132,530,5332,678,295
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX429,162437,390480,977
School Sponsored Athletics 11-402-100-XXX1,804,8161,763,7941,916,214
Other Instructional Programs 11-4XX-100-XXX1,4434,0008,000
Support Services:
Tuition 11-000-100-XXX2,466,9492,685,0922,551,268
Attendance and Social Work Services 11-000-211-XXX19,56820,74021,716
Health Services 11-000-213-XXX517,206518,027552,052
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21772,43366,67574,450
Guidance 11-000-218-XXX1,653,9961,685,7211,789,155
Child Study Teams 11-000-219-XXX1,212,5681,247,9301,302,988
Improvement of Instructional Services 11-000-221-XXX384,037423,103411,037
Educational Media Services - School Library 11-000-222-XXX370,931377,415383,059
Instructional Staff Training Services 11-000-223-XXX223,708253,659246,126
General Administration 11-000-230-XXX846,5921,012,2541,028,061
School Administration 11-000-240-XXX1,534,6651,677,2081,601,359
Central Svcs & Admin Info Technology 11-000-25X-XXX887,587995,7621,042,721
Operation and Maintenance of Plant Services 11-000-26X-XXX3,117,6063,332,7663,345,364
Student Transportation Services 11-000-270-XXX2,611,1652,849,8362,755,189
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,412,4357,203,2867,655,484
Total Support Services Expenditures 22,331,44624,349,47424,760,029
TOTAL GENERAL CURRENT EXPENSE 41,840,79944,039,90446,374,111
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60408,4052,223
Equipment 12-XXX-XXX-73X221,888102,117183,020
Facilities Acquisition and Construction Services 12-000-4XX-XXX210,399140,861137,138
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931636,723514,600272,500
TOTAL CAPITAL EXPENDITURES 1,069,010765,983594,881
OPERATING BUDGET GRAND TOTAL 42,909,80944,805,88746,968,992
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX15,74600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,51700
Nonpublic Handicapped Services 20-XXX-XXX-XXX6,10200
Nonpublic Nursing Services 20-XXX-XXX-XXX18,38700
Other Special Projects 20-XXX-XXX-XXX16,214015,158
Total State Projects 56,220015,158
Federal Projects:
Title II 20-XXX-XXX-XXX32,38300
Title IV 20-XXX-XXX-XXX2,65400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX882,975515,924518,338
Total Federal Projects 918,012515,924518,338
TOTAL GRANTS AND ENTITLEMENTS 989,978515,924533,496
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,374,4002,373,1812,318,238
TOTAL REPAYMENT OF DEBT 2,374,4002,373,1812,318,238
Total Expenditures 46,274,18747,694,99249,820,726
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 46,274,18747,694,99249,820,726

 

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 Budget1,197,7461,478,2191,664,609894,842
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,014,6461,386,351880,156609,879
      Adult Education Programs0000
      Maintenance Reserve0500,000500,000500,000
      Legal Reserve2,829,3552,789,5751,848,9770
      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 Cost14,02913,48613,79914,03215,098
Total Classroom Instruction7,9188,6897,8938,0188,871
Classroom-Salaries and Benefits7,6538,3857,5787,6948,558
Classroom-General Supplies and Textbooks223256253259250
Classroom-Purchased Services and Other4248616463
Total Support Services2,1341,6342,0312,0652,168
Support Services-Salaries and Benefits1,9261,4421,8051,8321,945
Total Administrative Costs1,6041,1991,5721,5991,599
Administration-Salaries and Benefits1,2538971,1791,1971,177
Legal Costs038154647
Total Operations and Maintenance of Plant1,3381,1441,3271,3541,370
Operations & Maintenance of Plant-Salary & Ben.660515643652663
Board Contribution to Food Services140000
Total Extracurricular Costs1,0058209559761,074
Total Equipment Costs16981363767
Employee Benefits as a % of Salaries2424.427.227.226.8

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
SDA Assessment102,861 Annual assessment for grant $'s rec'd
Total Unusual Appropriations102,861 

 

Shared Services
  • Regional District was formed in 1956 to provide services to the five (5)
  • communities: Chester Boro, Chester Twp, Mendam Boro, Mendham Twp, and
  • Washington Twp. All students of these municipalites have access to a
  • high school education.
  • ACT: renewed participation in cooperataive bid for telecom services
  • SRO: Student Resource Officer shared with Mendham Boro for educational
  • and security needs at West Morris Mendham Hgih School
  • ACES: cooperative purchasing for gas & electrical needs of the district
  • MEIG: workers comp ins. pool; our district has been a member since the
  • inception in 1985. (Morris Essex Insurance Group)
  • MEIG: property and casualty ins. pool, the district joined this pool in
  • 2008, the pool is an extension of the workers comp pool
  • SHBP: state ins. pool for medical coverage for all employees since 1998
  • MCCPC: participate in cooperative purchasing for supplies via Morris
  • County Cooperative Pricing Council
  • SOCCP: participate in cooperative purchasing for supplies via Somerset
  • County Cooperative Pricing Council
  • MRESCCPS: participate in cooperative purchasing for supplies via Midlesex
  • Regional Educational Services Commission Coop Pricing System
  • Ed Data: cooperative bid with multiple districts for supplies
  • Pittsgrove: cooperative bid with multiple districts for supplies
  • Transportation: agreements with Mendham Twp BOE and Washington Twp BOE
  • for transporting our students to & from (tiered system)
  • Other Shared Svcs: Bus fuel purchased thru Washington Twp Municipal Dept
  • of Public Works; equipment for maintenance of fields
  • shared between Wash Twp & West Morris Reg'l; sharing
  • of stage lighting with Wash Twp BOE; fire and bus
  • safety training shared with Wash Twp BOE; Chester TWP
  • provides maintenance of playing fields on North Road
  • for the district.

 

Estimated Tax Rate Information
CHESTER BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,340,195 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)377,687,200 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3548 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,420,722 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)377,687,200 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3762 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,340,195 (G)
Estimated Equalized Valuation (as of 10/01/2011)414,934,318 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3230 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,420,722 (J)
Estimated Equalized Valuation (as of 10/01/2011)414,934,318 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3424 (L)
spacing
CHESTER TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,008,068 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,832,453,558 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4916 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,550,482 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,832,453,558 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5212 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy9,008,068 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,007,126,137 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4488 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,550,482 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,007,126,137 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4758 (L)
spacing
MENDHAM BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,674,503 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,289,110,375 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4402 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,016,182 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,289,110,375 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4667 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,674,503 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,377,303,328 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4120 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,016,182 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,377,303,328 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4368 (L)
spacing
MENDHAM TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,955,853 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,890,259,447 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4738 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,494,842 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,890,259,447 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5023 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,955,853 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,009,397,456 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4457 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,494,842 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,009,397,456 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4725 (L)
spacing
WASHINGTON TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,983,220 (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)x1000.4955 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,825,319 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,821,869,446 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5254 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,983,220 (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)x1000.4586 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,825,319 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,049,297,594 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4862 (L)

 

Administrative Salaries
Employee Name: Anthony diBattista 
Job TitleSuperintendent 
Base Annual Salary197,961 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  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 DaysBereavement 
Benefits: 
Allowances7,505 
Bonuses4,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,373 
  Description of: 
   Buyback of Sick Days at the End of Contractteachers receive $15,000 maximum 
   Buyback of Vacation Days at the End of ContractSchool Administrators have same 
   Buyback of Personal Days at the End of Contractprovision 
   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 CommentsNo Bonuses paid for this positon - the $4,000 represents longevity which is similar to other administrator's contracts with in the district. 
Employee Name: Charles Cantrell 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,794 
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 13 
  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 DaysBereavement 
Benefits: 
Allowances1,817 
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 Contractteachers receive $15,000 maximum 
   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: L. Douglas Pechanec 
Job TitleBusiness Administrator 
Base Annual Salary169,179 
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 DaysBereavement 
Benefits: 
Allowances4,887 
Bonuses2,500 
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 Contractteachers receive $15,000 maximum 
   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 CommentsNo Bonuses paid for this position - the $2,500 represents longevity which is similar to other admisnistrator's contracts within the district.