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User Friendly Budgets
2011-2012

MORRIS - DENVILLE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,6661,6201,629
spacing
Pupils on Roll - Special Full-Time240243241
Private School Placements201814
spacing
Pupils Sent to Contracted Preschool Prog300
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog511
Pupils Received310

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 326,289 74,638
Revenues from Local Sources:
Local Tax Levy 10-1210 24,243,496 24,916,117 25,337,084
Interest Earned on Capital Reserve Funds 10-1XXX 170 0 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 78,002 75,515
Unrestricted Miscellaneous Revenues 10-1XXX 73,833 40,000 55,000
SUBTOTAL  24,317,499 25,034,119 25,468,599
Revenues from State Sources:
Extraordinary Aid 10-3131 289,592 55,731 50,000
Categorical Special Education Aid 10-3132 1,090,353 442,117 705,380
Categorical Security Aid 10-3177 149,726 0 0
Categorical Transportation Aid 10-3121 516,773 0 0
SUBTOTAL  2,046,444 497,848 755,380
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 58,224
SUBTOTAL  0 0 58,224
Actual Revenues (Over)/Under Expenditures  -260,444 0 0
TOTAL OPERATING BUDGET  26,103,499 25,858,256 26,356,841
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 68,601 90,654 53,000
TOTAL REVENUES FROM STATE SOURCES  68,601 90,654 53,000
Revenues from Federal Sources:
Title I 20-4411-4416 23,612 2,473 25,000
Title II 20-4451-4455 0 52,327 37,000
Title III 20-4491-4494 0 4,267 6,500
Title IV 20-4471-4474 0 1,296 4,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 492,202 466,272 390,000
Other 20-4XXX 34,358 383,708 0
TOTAL REVENUES FROM FEDERAL SOURCES  550,172 910,343 462,500
TOTAL GRANTS AND ENTITLEMENTS  618,773 1,000,997 515,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 20,927 38,299
Transfers from Other Funds 40-5200 24,465 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 421,613 426,546 398,616
Miscellaneous 40-1XXX 13,834 0 0
TOTAL REVENUES FROM LOCAL SOURCES  435,447 426,546 398,616
Revenues from State Sources:
Debt Service Aid Type II 40-3160 192,731 151,665 158,873
TOTAL LOCAL REPAYMENT OF DEBT  652,643 599,138 595,788
Actual Revenues (Over)/Under Expenditures  -59,226 0 0
TOTAL REPAYMENT OF DEBT  593,417 599,138 595,788
TOTAL REVENUES/SOURCES  27,315,689 27,458,391 27,468,129
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,315,689 27,458,391 27,468,129

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,354,2248,227,0308,465,084
Special Education 11-2XX-100-XXX2,574,5102,635,2602,589,857
Basic Skills/Remedial 11-230-100-XXX247,915256,208264,682
Bilingual Education 11-240-100-XXX44,17446,59346,593
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX95,987131,246129,250
Support Services:
Tuition 11-000-100-XXX1,220,975754,627749,081
Attendance and Social Work Services 11-000-211-XXX01,5001,500
Health Services 11-000-213-XXX290,093296,083298,498
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217937,705877,549784,083
Guidance 11-000-218-XXX452,994471,339463,898
Child Study Teams 11-000-219-XXX792,765778,543779,634
Improvement of Instructional Services 11-000-221-XXX67,03282,631104,867
Educational Media Services - School Library 11-000-222-XXX335,600310,851324,463
Instructional Staff Training Services 11-000-223-XXX266,826332,594339,541
General Administration 11-000-230-XXX440,404448,864426,404
School Administration 11-000-240-XXX931,968945,207960,078
Central Svcs & Admin Info Technology 11-000-25X-XXX508,761536,627529,766
Operation and Maintenance of Plant Services 11-000-26X-XXX1,629,2471,757,7922,027,112
Student Transportation Services 11-000-270-XXX1,506,2591,604,5371,695,783
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,502,2774,514,2244,553,216
Food Services 11-000-310-XXX1,11900
Total Support Services Expenditures 13,884,02513,712,96814,037,924
TOTAL GENERAL CURRENT EXPENSE 25,200,83525,009,30525,533,390
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040059,014
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X56,14000
Facilities Acquisition and Construction Services 12-000-4XX-XXX782,241747,406631,298
TOTAL CAPITAL EXPENDITURES 838,381747,406691,312
Transfer of Funds to Charter Schools 10-000-100-56X64,283101,545132,139
OPERATING BUDGET GRAND TOTAL 26,103,49925,858,25626,356,841
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX8,06110,9708,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX10,86426,54110,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX39,79535,1445,000
Nonpublic Nursing Services 20-XXX-XXX-XXX9,88112,99910,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX05,0005,000
Other Special Projects 20-XXX-XXX-XXX0015,000
Total State Projects 68,60190,65453,000
Federal Projects:
Title I 20-XXX-XXX-XXX23,6122,47325,000
Title II 20-XXX-XXX-XXX052,32737,000
Title III 20-XXX-XXX-XXX04,2676,500
Title IV 20-XXX-XXX-XXX01,2964,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX492,202466,272390,000
Other Special Projects 20-XXX-XXX-XXX34,358383,7080
Total Federal Projects 550,172910,343462,500
TOTAL GRANTS AND ENTITLEMENTS 618,7731,000,997515,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX593,417599,138595,788
TOTAL REPAYMENT OF DEBT 593,417599,138595,788
Total Expenditures 27,315,68927,458,39127,468,129
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,315,68927,458,39127,468,129

 

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 Budget299,719533,686502,130427,492
  Repayment of Debt059,22638,2990
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve78917050,170110,184
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve193,944194,73300
      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 Cost11,38211,75211,61612,12212,286
Total Classroom Instruction7,0387,3847,2067,4977,560
Classroom-Salaries and Benefits6,7126,9216,7337,0206,971
Classroom-General Supplies and Textbooks228215185193234
Classroom-Purchased Services and Other99248287283355
Total Support Services2,0312,0242,0052,0922,053
Support Services-Salaries and Benefits1,6621,7331,7911,8671,867
Total Administrative Costs1,1631,2061,1841,2591,248
Administration-Salaries and Benefits9521,0139961,0391,047
Legal Costs0710109
Total Operations and Maintenance of Plant9619591,0221,0661,211
Operations & Maintenance of Plant-Salary & Ben.467482537560587
Total Food Services Costs01000
Total Extracurricular Costs8664848887
Total Equipment Costs5430000
Employee Benefits as a % of Salaries27.928.127.727.727.7

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
One time revenue stream58,224 
Total Unusual Revenues58,224 
Increased Unemployment200,000 
Total Unusual Appropriations200,000 

 

Shared Services
  • The District participates in Co-op purchasing through the Morris County C
  • o-op, the Middlesex Regional Educational Services Commission and the Pitt
  • sgrove Co-op. The District utilizes the Morris County ESC for OOD transpo
  • rtation requirements as well as its 192/193 requirements. The district pa
  • rticpates in the ACES program. The District has a shared service agreemen
  • t with Mendham for Transportation Services to a private school. The Distr
  • ict is working with its neighboring district to develop as shared curricu
  • lum model. The District works with the town for its Garbage removal servi
  • ces. The District continues to explore opportunities to share maintenance
  • , custodial and grounds service with the Township of Denville.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,126,601 (A)
Estimated Net Taxable Valuation (as of 01/11/2011)2,280,491,100 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1018 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,539,182 (D)
Estimated Net Taxable Valuation (as of 01/11/2011)2,280,491,100 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1199 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,126,601 (G)
Estimated Equalized Valuation (as of 01/11/2011)3,385,024,600 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7423 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,539,182 (J)
Estimated Equalized Valuation (as of 01/11/2011)3,385,024,600 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7545 (L)

 

Administrative Salaries
Employee Name: Dr. Drucilla Clark 
Job TitleSuperintendent 
Base Annual Salary161,204 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 30 
  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, Other286 
  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 Serapiglia 
Job TitleBusiness Administrator 
Base Annual Salary102,693 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other286 
  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