>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MORRIS  >>BOONTON TWP

User Friendly Budgets
2011-2012

MORRIS - BOONTON TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time475463477
spacing
Pupils on Roll - Special Full-Time545141
Private School Placements121314
spacing
Pupils Sent to Other Districts-Reg Prog224233220
Pupils Sent to Other Dists-Spec Ed Prog454353
Pupils Received010

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 228,423 150,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 60,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,644,682 11,230,140 11,510,636
Interest Earned on Capital Reserve Funds 10-1XXX 100 100 50
Unrestricted Miscellaneous Revenues 10-1XXX 36,602 76,206 53,481
SUBTOTAL  10,681,384 11,306,446 11,564,167
Revenues from State Sources:
Extraordinary Aid 10-3131 168,423 0 138,000
Other State Aids 10-3XXX 7,611 7,611 0
Categorical Special Education Aid 10-3132 326,233 131,514 248,756
Categorical Security Aid 10-3177 61,642 0 0
Categorical Transportation Aid 10-3121 287,080 0 0
SUBTOTAL  850,989 139,125 386,756
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 23,763 0
SUBTOTAL  0 23,763 0
Adjustment for Prior Year Encumbrances  0 94,531 0
Actual Revenues (Over)/Under Expenditures  19,535 0 0
TOTAL OPERATING BUDGET  11,551,908 11,852,288 12,100,923
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 9,010 9,010 9,010
Title II 20-4451-4455 0 12,012 12,012
I.D.E.A. Part B (Handicapped) 20-4420-4429 245,344 161,016 161,016
Other 20-4XXX 12,857 87,785 0
TOTAL REVENUES FROM FEDERAL SOURCES  267,211 269,823 182,038
TOTAL GRANTS AND ENTITLEMENTS  267,211 269,823 182,038
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 23
Revenues from Local Sources:
Local Tax Levy 40-1210 293,121 308,589 298,581
Miscellaneous 40-1XXX 22 0 0
TOTAL REVENUES FROM LOCAL SOURCES  293,143 308,589 298,581
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,226 62,818 61,271
TOTAL LOCAL REPAYMENT OF DEBT  365,369 371,407 359,875
Actual Revenues (Over)/Under Expenditures  -22 0 0
TOTAL REPAYMENT OF DEBT  365,347 371,407 359,875
TOTAL REVENUES/SOURCES  12,184,466 12,493,518 12,642,836
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,184,466 12,493,518 12,642,836

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,647,0952,603,0962,651,092
Special Education 11-2XX-100-XXX459,851446,907443,800
Basic Skills/Remedial 11-230-100-XXX60,27063,63867,830
Bilingual Education 11-240-100-XXX18,83920,00621,437
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX38,08619,95523,862
School Sponsored Athletics 11-402-100-XXX40,97951,64050,249
Support Services:
Tuition 11-000-100-XXX4,707,0654,721,0454,913,422
Health Services 11-000-213-XXX99,05999,38299,432
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217207,953236,891213,285
Guidance 11-000-218-XXX13,83523,16524,223
Child Study Teams 11-000-219-XXX148,634140,589143,362
Improvement of Instructional Services 11-000-221-XXX4,8001,6001,600
Educational Media Services - School Library 11-000-222-XXX85,06784,26685,571
Instructional Staff Training Services 11-000-223-XXX7,4167,3007,300
General Administration 11-000-230-XXX255,974296,811263,018
School Administration 11-000-240-XXX270,972272,517238,067
Central Svcs & Admin Info Technology 11-000-25X-XXX223,631227,093224,073
Operation and Maintenance of Plant Services 11-000-26X-XXX579,920706,992643,799
Student Transportation Services 11-000-270-XXX543,004541,076642,963
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,095,0971,235,3901,305,114
Total Support Services Expenditures 8,242,4278,594,1178,805,229
TOTAL GENERAL CURRENT EXPENSE 11,507,54711,799,35912,063,499
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010050
Equipment 12-XXX-XXX-73X26,56151,74126,561
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,8001,08810,813
TOTAL CAPITAL EXPENDITURES 44,36152,92937,424
OPERATING BUDGET GRAND TOTAL 11,551,90811,852,28812,100,923
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX9,0109,0109,010
Title II 20-XXX-XXX-XXX012,01212,012
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX245,344161,016161,016
Other Special Projects 20-XXX-XXX-XXX12,85787,7850
Total Federal Projects 267,211269,823182,038
TOTAL GRANTS AND ENTITLEMENTS 267,211269,823182,038
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX365,347371,407359,875
TOTAL REPAYMENT OF DEBT 365,347371,407359,875
Total Expenditures 12,184,46612,493,51812,642,836
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,184,46612,493,51812,642,836

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget502,476442,253213,83063,830
  Repayment of Debt123230
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve48,11348,21348,31348,363
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve60,00060,00000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,37011,76111,90712,71812,562
Total Classroom Instruction7,4717,3807,3787,7127,878
Classroom-Salaries and Benefits7,0627,0727,1947,5117,702
Classroom-General Supplies and Textbooks383282172189167
Classroom-Purchased Services and Other262611129
Total Support Services1,5851,2661,2211,3951,352
Support Services-Salaries and Benefits1,3661,0199851,1191,080
Total Administrative Costs1,6901,6761,7441,8611,693
Administration-Salaries and Benefits1,2281,3501,3551,4501,302
Legal Costs023353737
Total Operations and Maintenance of Plant1,3621,2071,3491,5201,399
Operations & Maintenance of Plant-Salary & Ben.607594645672696
Total Food Services Costs00000
Total Extracurricular Costs211180159170177
Total Equipment Costs73504910151
Employee Benefits as a % of Salaries22.724.525.127.429

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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
  • Participate in ACES & Act Programs for purchase of electric, gas, telecom
  • Participate in NJSBAIG Pool for all insurance lines
  • Participate in Ed Data for cooperative bidding of supplies and services
  • Send/Receive with Mt. Lakes SD (host) for high school students
  • Shared services with W. Milford BOE (host) for bus maintenance
  • Shared Services with Boonton Township for snow plowing, facility and
  • Athletic Field use
  • MC Ed Services Commission for special ed transportation
  • MC Ed Services Commission (host) for supply & services bidding, RTK etc.
  • Middlesex County ESC cooperative purchasing for supply & services bidding
  • Parental transportation constracts (musch less than contracted)
  • Coordinated transportation with Mt. Lakes & Kinnelon BOE for Tier pricing

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,370,388 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)967,601,335 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1751 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,673,973 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)967,601,335 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.2065 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,370,388 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,017,501,398 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1175 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,673,973 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,017,501,398 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1473 (L)

 

Administrative Salaries
Employee Name: Corde Reed 
Job TitleCoordinator/Dir./Mgr./Supvr. Dir. Special Services/CST/LDTC 
Base Annual Salary107,100 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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: 
Allowances1,264 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,463 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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: John T. Murray II 
Job TitleBusiness Administrator Bd Secy 
Base Annual Salary120,870 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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: 
Allowances1,505 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,463 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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: Roseann Humphrey 
Job TitleSuperintendent /Principal 
Base Annual Salary188,750 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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, Other924 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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: Thomas Snee 
Job TitleAssistant Principal Last Day of Work 2/7/11 
Base Annual Salary98,940 
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 Contract02/07/2011 
  Contracted Number of Annual Work Days261 
  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: 
Allowances239 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other924 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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 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