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User Friendly Budgets
2011-2012

MORRIS - BUTLER BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time993923920
Pupils on Roll Regular Shared-Time3315
spacing
Pupils on Roll - Special Full-Time199197193
Pupils on Roll - Special Shared-Time682
Private School Placements111418
spacing
Pupils Sent to Other Districts-Reg Prog108
Pupils Sent to Other Dists-Spec Ed Prog767
Pupils Received278253256
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 716,489 683,593
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 74,880 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,380,542 13,384,947 13,608,854
Tuition 10-1300 4,195,607 3,918,391 3,440,771
Interest Earned on Capital Reserve Funds 10-1XXX 92 12 12
Other Restricted Miscellaneous Revenues 10-1XXX 8,385 49,000 112,059
Unrestricted Miscellaneous Revenues 10-1XXX 117,488 29,001 188,364
SUBTOTAL  16,702,114 17,381,351 17,350,060
Revenues from State Sources:
Extraordinary Aid 10-3131 216,506 0 0
Other State Aids 10-3XXX 11,275 0 0
Categorical Special Education Aid 10-3132 526,895 0 526,895
Equalization Aid 10-3176 1,128,924 1,466,184 1,176,874
Categorical Security Aid 10-3177 55,149 0 0
Categorical Transportation Aid 10-3121 110,137 0 0
SUBTOTAL  2,048,886 1,466,184 1,703,769
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,037 8,914 13,244
Equalization Aid - ARRA ESF 16-4520 288,718 0 0
Equalization Aid - ARRA GSF 17-4521 11,177 0 0
Education Jobs Fund 18-4522 0 0 80,664
SUBTOTAL  310,932 8,914 93,908
Adjustment for Prior Year Encumbrances  0 109,287 0
Actual Revenues (Over)/Under Expenditures  131,769 0 0
TOTAL OPERATING BUDGET  19,193,701 19,757,105 19,831,330
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,016 13,855 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 51,602 53,734 53,734
TOTAL REVENUES FROM STATE SOURCES  51,602 53,734 53,734
Revenues from Federal Sources:
Title I 20-4411-4416 76,161 79,400 54,964
Title II 20-4451-4455 0 36,814 26,243
Title IV 20-4471-4474 0 211 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 484,236 257,861 209,773
Other 20-4XXX 28,054 183,985 0
TOTAL REVENUES FROM FEDERAL SOURCES  588,451 558,271 290,980
TOTAL GRANTS AND ENTITLEMENTS  643,069 625,860 344,714
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 68,151 0
Transfers from Other Funds 40-5200 3,659 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 348,324 377,717 520,956
TOTAL REVENUES FROM LOCAL SOURCES  348,324 377,717 520,956
Revenues from State Sources:
Debt Service Aid Type II 40-3160 7,566 32,667 54,427
TOTAL LOCAL REPAYMENT OF DEBT  359,549 478,535 575,383
Actual Revenues (Over)/Under Expenditures  -3,596 0 0
TOTAL REPAYMENT OF DEBT  355,953 478,535 575,383
TOTAL REVENUES/SOURCES  20,192,723 20,861,500 20,751,427
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,192,723 20,861,500 20,751,427

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,369,6255,528,7385,236,010
Special Education 11-2XX-100-XXX1,395,7151,377,6751,382,111
Basic Skills/Remedial 11-230-100-XXX186,67147,12862,764
Bilingual Education 11-240-100-XXX78,90579,47580,826
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX73,42799,25496,736
School Sponsored Athletics 11-402-100-XXX331,792419,008413,807
Support Services:
Tuition 11-000-100-XXX1,122,2671,586,8251,842,824
Attendance and Social Work Services 11-000-211-XXX23,88722,30420,842
Health Services 11-000-213-XXX221,847242,630239,834
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217705,851796,716945,432
Guidance 11-000-218-XXX410,312420,219425,091
Child Study Teams 11-000-219-XXX519,748370,848374,374
Improvement of Instructional Services 11-000-221-XXX150,839161,051156,658
Educational Media Services - School Library 11-000-222-XXX201,462121,048118,675
Instructional Staff Training Services 11-000-223-XXX38,14748,47140,404
General Administration 11-000-230-XXX487,781626,880520,285
School Administration 11-000-240-XXX840,140723,658714,374
Central Svcs & Admin Info Technology 11-000-25X-XXX380,893450,372424,347
Operation and Maintenance of Plant Services 11-000-26X-XXX1,791,9131,990,9911,924,947
Student Transportation Services 11-000-270-XXX816,400847,985830,872
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,583,3553,542,7233,886,117
Food Services 11-000-310-XXX37,7574,8690
Total Support Services Expenditures 11,332,59911,957,59012,465,076
TOTAL GENERAL CURRENT EXPENSE 18,768,73419,508,86819,737,330
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401212
Equipment 12-XXX-XXX-73X6,41629,20125,158
Facilities Acquisition and Construction Services 12-000-4XX-XXX397,457198,06645,110
TOTAL CAPITAL EXPENDITURES 403,873227,27970,280
Transfer of Funds to Charter Schools 10-000-100-56X21,09420,95823,720
OPERATING BUDGET GRAND TOTAL 19,193,70119,757,10519,831,330
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,01613,8550
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX11,5889,3229,322
Nonpublic Auxiliary Services 20-XXX-XXX-XXX6,88314,06614,066
Nonpublic Handicapped Services 20-XXX-XXX-XXX19,38919,30119,301
Nonpublic Nursing Services 20-XXX-XXX-XXX13,74211,04511,045
Total State Projects 51,60253,73453,734
Federal Projects:
Title I 20-XXX-XXX-XXX76,16179,40054,964
Title II 20-XXX-XXX-XXX036,81426,243
Title IV 20-XXX-XXX-XXX02110
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX484,236257,861209,773
Other Special Projects 20-XXX-XXX-XXX28,054183,9850
Total Federal Projects 588,451558,271290,980
TOTAL GRANTS AND ENTITLEMENTS 643,069625,860344,714
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX355,953478,535575,383
TOTAL REPAYMENT OF DEBT 355,953478,535575,383
Total Expenditures 20,192,72320,861,50020,751,427
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,192,72320,861,50020,751,427

 

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 Budget701,410845,8641,076,452392,859
  Repayment of Debt7,29410,890-57,261-57,261
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve21,79174,903193205
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve420,279305,95400
      Tuition Reserve0000
      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 Cost13,98513,94714,87915,11315,229
Total Classroom Instruction7,4937,7388,1968,1918,104
Classroom-Salaries and Benefits7,2087,5137,8937,8897,798
Classroom-General Supplies and Textbooks221169229228246
Classroom-Purchased Services and Other6456747561
Total Support Services2,4212,4132,2632,4412,653
Support Services-Salaries and Benefits2,0202,0651,8892,0372,180
Total Administrative Costs1,8061,8141,8361,9041,896
Administration-Salaries and Benefits1,5381,5601,5031,5221,564
Legal Costs061585951
Total Operations and Maintenance of Plant1,8511,7802,0452,0292,027
Operations & Maintenance of Plant-Salary & Ben.1,1021,1191,1091,0551,165
Total Food Services Costs3332440
Total Extracurricular Costs381413535543548
Total Equipment Costs195112622
Employee Benefits as a % of Salaries30.531.732.532.536.2

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
  • ACES-purchase of natural gas
  • ACT-purchase of long distance telecommunications
  • Butler Borough-bid for garbage/recylce removal
  • care/upkeep of field
  • potential part-time custodian
  • Bloomingdale School District-school librarian services
  • Supervisor of Buildings/Grounds
  • HS Special Ed program
  • Morris County Ed Services Commission-transportation services
  • Passaic County Ed Services Commission-transportation services
  • Educational Data Services-joint purchasing of school, athletic, and
  • custodial supplies, as well as maintenance bid services
  • Pittsgrove Township Cooperative-purchase of paper
  • Chancellor Academy Outreach-rental of classrooms/speech services

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,496,901 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)753,951,500 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.7902 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,003,498 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)753,951,500 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.8573 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,496,901 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,016,184,247 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.3282 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,003,498 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,016,184,247 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3780 (L)

 

Administrative Salaries
Employee Name: Debra Naley-Minenna 
Job TitleBusiness Administrator 
Base Annual Salary150,429 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 26 
  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 13 
  Description of Other Contracted Non-working Daysholidays 
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 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: Mario Cardinale 
Job TitleSuperintendent 
Base Annual Salary192,525 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 24 
  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 12 
  Description of Other Contracted Non-working Daysholidays 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  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 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