>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>WHARTON BORO

User Friendly Budgets
2012-13

MORRIS - WHARTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time651658677
spacing
Pupils on Roll - Special Full-Time121114114
Private School Placements946
spacing
Pupils Sent to Contracted Preschool Prog52630
Pupils Sent to Other Districts-Reg Prog200
Pupils Sent to Other Dists-Spec Ed Prog334
Pupils Received757

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 39,593 4,623
Revenues from Local Sources:
Local Tax Levy 10-1210 7,400,221 7,474,224 7,994,103
Tuition 10-1300 319,321 234,563 307,509
Other Restricted Miscellaneous Revenues 10-1XXX 2,059 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 97,440 3,620 7,500
SUBTOTAL  7,819,041 7,712,407 8,309,112
Revenues from State Sources:
School Choice Aid 10-3116 0 212,363 525,870
Extraordinary Aid 10-3131 63,585 63,585 55,648
Categorical Special Education Aid 10-3132 435,087 435,087 468,712
Equalization Aid 10-3176 2,497,630 2,717,040 2,826,955
Categorical Security Aid 10-3177 0 0 48,227
Categorical Transportation Aid 10-3121 0 0 13,148
SUBTOTAL  2,996,302 3,428,075 3,938,560
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,714 15,489 15,489
SUBTOTAL  8,714 131,019 15,489
Adjustment for Prior Year Encumbrances  0 27,544 0
Actual Revenues (Over)/Under Expenditures  -818,092 0 0
TOTAL OPERATING BUDGET  10,005,965 11,342,252 12,267,784
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 700 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 4,528 0 0
Preschool Education Aid 20-3218 394,336 548,700 351,244
TOTAL REVENUES FROM STATE SOURCES  398,864 548,700 351,244
Revenues from Federal Sources:
Title I 20-4411-4416 257,503 330,162 280,637
Title II 20-4451-4455 24,597 23,702 0
Title III 20-4491-4494 33,243 27,521 20,715
Title IV 20-4471-4474 777 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 230,647 201,521 171,024
Other 20-4XXX 189,079 190,352 0
TOTAL REVENUES FROM FEDERAL SOURCES  735,846 773,258 472,376
TOTAL GRANTS AND ENTITLEMENTS  1,135,410 1,321,958 823,620
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 379,620 337,903 260,421
TOTAL REVENUES FROM LOCAL SOURCES  379,620 337,903 260,421
Revenues from State Sources:
Debt Service Aid Type II 40-3160 136,595 164,822 95,279
TOTAL LOCAL REPAYMENT OF DEBT  516,215 502,725 355,700
TOTAL REPAYMENT OF DEBT  516,215 502,725 355,700
TOTAL REVENUES/SOURCES  11,657,590 13,166,935 13,447,104
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,657,590 13,166,935 13,447,104

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,539,4273,834,3004,064,088
Special Education 11-2XX-100-XXX1,176,9761,276,5241,513,851
Bilingual Education 11-240-100-XXX83,187130,540136,850
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX33,64435,85836,576
School Sponsored Athletics 11-402-100-XXX29,27730,23832,175
Other Instructional Programs 11-4XX-100-XXX15,85114,19914,527
Before/After School Programs 11-421-XXX-XXX9179,3259,500
Support Services:
Tuition 11-000-100-XXX282,171292,764522,797
Attendance and Social Work Services 11-000-211-XXX15,02417,72719,666
Health Services 11-000-213-XXX104,533114,819116,522
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217400,336464,054392,611
Guidance 11-000-218-XXX148,696148,573153,332
Child Study Teams 11-000-219-XXX391,309575,925444,776
Improvement of Instructional Services 11-000-221-XXX104,389148,435190,208
Educational Media Services - School Library 11-000-222-XXX87,898103,363101,730
Instructional Staff Training Services 11-000-223-XXX3,4634,66114,071
General Administration 11-000-230-XXX249,345345,716317,863
School Administration 11-000-240-XXX278,937287,998309,102
Central Svcs & Admin Info Technology 11-000-25X-XXX247,357296,676310,960
Operation and Maintenance of Plant Services 11-000-26X-XXX836,816836,504986,543
Student Transportation Services 11-000-270-XXX230,410246,896306,238
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,646,7891,774,5391,845,246
Total Support Services Expenditures 5,027,4735,658,6506,031,665
TOTAL GENERAL CURRENT EXPENSE 9,906,75210,989,63411,839,232
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X21,62197,54269,697
Facilities Acquisition and Construction Services 12-000-4XX-XXX0255,076358,855
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93177,59200
TOTAL CAPITAL EXPENDITURES 99,213352,618428,552
OPERATING BUDGET GRAND TOTAL 10,005,96511,342,25212,267,784
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX70000
Preschool Education Aid:
Instruction 20-218-100-XXX38,6601,1260
Support Services 20-218-200-XXX360,204547,574351,244
TOTAL PRESCHOOL EDUCATION AID 398,864548,700351,244
Other State Projects:
Total State Projects 398,864548,700351,244
Federal Projects:
Title I 20-XXX-XXX-XXX257,503330,162280,637
Title II 20-XXX-XXX-XXX24,59723,7020
Title III 20-XXX-XXX-XXX33,24327,52120,715
Title IV 20-XXX-XXX-XXX77700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX230,647201,521171,024
Other Special Projects 20-XXX-XXX-XXX189,079190,3520
Total Federal Projects 735,846773,258472,376
TOTAL GRANTS AND ENTITLEMENTS 1,135,4101,321,958823,620
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX516,215502,725355,700
TOTAL REPAYMENT OF DEBT 516,215502,725355,700
Total Expenditures 11,657,59013,166,93513,447,104
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,657,59013,166,93513,447,104

 

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 Budget266,533404,479250,000250,000
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve77,592800,000800,000800,000
      Adult Education Programs0000
      Maintenance Reserve104,000104,000154,479154,479
      Legal Reserve112,20144,2164,6230
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  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 Cost12,30611,99814,26914,13714,300
Total Classroom Instruction7,7007,6978,6568,5539,045
Classroom-Salaries and Benefits7,3707,3228,0257,9398,192
Classroom-General Supplies and Textbooks181225320381428
Classroom-Purchased Services and Other149150311233425
Total Support Services2,0551,9662,5102,4462,157
Support Services-Salaries and Benefits1,5751,3461,3951,3531,256
Total Administrative Costs1,2811,1631,3041,4161,415
Administration-Salaries and Benefits9578599319671,050
Legal Costs029133844
Total Operations and Maintenance of Plant1,1521,0721,1351,0961,264
Operations & Maintenance of Plant-Salary & Ben.49876695977
Board Contribution to Food Services00000
Total Extracurricular Costs105100132107108
Total Equipment Costs34271912688
Employee Benefits as a % of Salaries25.527.329.327.928

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
  • WHARTON SCHOOL DISTRICT SHARES INTERIM SUPERINTENDENT SERVICES WITH THE M
  • MINE HILL SCHOOL DISTRICT. ALSO THE DISTRICT IS IN SHARED SERVICES AGREE
  • MENTS WITH THE MORRIS HILLS REGIONAL SCHOOL DISTRICT FOR THE FOLLOWING:
  • CHILD STUDY TEAM SERVICES, TRANSPORTATION SERVICES, CUSTODIAL SERVICES, A
  • AND TECHNOLOGY SERVICES

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,734,164 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)728,716,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0613 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,049,192 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)728,716,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1046 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,734,164 (G)
Estimated Equalized Valuation (as of 10/01/2010)733,825,700 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0540 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,049,192 (J)
Estimated Equalized Valuation (as of 10/01/2010)733,825,700 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0969 (L)

 

Administrative Salaries
Employee Name: ALAN BOCCHINO 
Job TitleSUPERVISOR OF CURRICULUM 
Base Annual Salary127,563 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,481 
  Description of: 
   Buyback of Sick Days at the End of ContractTCHRS PD SUB RATE * DAYS NO MAX 
   Buyback of Vacation Days at the End of ContractTECACHERS NOT ELIGIBLE FOR VACATION 
   Buyback of Personal Days at the End of ContractNO PAY OUT FOR PERSONAL DAYS 
   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: CHRISTOPHER HERDMAN 
Job TitlePrincipal 
Base Annual Salary108,737 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount32,321 
  Description of: 
   Buyback of Sick Days at the End of ContractNOT ELIGIBLE FOR SICK FOR AGE AND YEAR 
   Buyback of Vacation Days at the End of ContractTEACHERS NOT ELIGIBLE FOR VACATION 
   Buyback of Personal Days at the End of ContractNOT ELIGIBLE FOR PERSONAL PAY OUT 
   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: DENNIS MACK 
Job TitleSuperintendent 
Base Annual Salary93,000 
Full Time Equivalents (FTE)0.6 
Shared with another district?
Shared County 
Shared District3240 
Shared Job TitleSUPERINTEDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/15/2011 
  Ending Date of Contract08/15/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 ContractNOT ELIGIBLE AS INTERIM SUPER 
   Buyback of Vacation Days at the End of ContractNOT ELIGIBLE AS INTERIM SUPER 
   Buyback of Personal Days at the End of ContractNOT ELIGIBLE AS INTERIM SUPERINTENDENT 
   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: PAMELA BLALOCK 
Job TitlePrincipal PRESCHOOL COORDINATOR 
Base Annual Salary110,317 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,346 
  Description of: 
   Buyback of Sick Days at the End of ContractNOT ELIGIBLE FOR SICK FOR AGE AND YEAR 
   Buyback of Vacation Days at the End of ContractTEACHERS NOT ELIGIBLE FOR VACATION 
   Buyback of Personal Days at the End of ContractPERSONAL DAYS NOT PAID OUT 
   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: PAMELA HINMAN 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary110,313 
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: 
Allowances5,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount2,121 
  Description of: 
   Buyback of Sick Days at the End of ContractNOT ELIGIBLE FOR AGE AND YEARS IN SERV 
   Buyback of Vacation Days at the End of ContractTEACHERS NOT ELIGIBLE FOR VACATION 
   Buyback of Personal Days at the End of ContractNOT APPLICABLE NOT ELIGIBLE FOR BUY BA 
   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