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User Friendly Budgets
2011-2012

MORRIS - MADISON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,0052,0412,041
Pupils on Roll Regular Shared-Time0123
spacing
Pupils on Roll - Special Full-Time269322322
Pupils on Roll - Special Shared-Time100
Private School Placements222524
spacing
Pupils Sent to Other Districts-Reg Prog003
Pupils Sent to Other Dists-Spec Ed Prog752
Pupils Received114118129

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 487,500 0
Revenues from Local Sources:
Local Tax Levy 10-1210 30,908,200 31,889,528 32,527,319
Tuition 10-1300 1,530,100 1,527,125 1,625,782
Other Restricted Miscellaneous Revenues 10-1XXX 0 60,000 60,000
Unrestricted Miscellaneous Revenues 10-1XXX 127,456 7,210,000 120,000
SUBTOTAL  32,565,756 40,686,653 34,333,101
Revenues from State Sources:
Extraordinary Aid 10-3131 100,109 0 0
Other State Aids 10-3XXX 196,029 0 0
Categorical Special Education Aid 10-3132 1,141,469 0 349,346
Categorical Transportation Aid 10-3121 271,228 0 0
SUBTOTAL  1,708,835 0 349,346
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 52,637 0
SUBTOTAL  0 52,637 0
Adjustment for Prior Year Encumbrances  0 51,200 0
Actual Revenues (Over)/Under Expenditures  257,707 0 0
TOTAL OPERATING BUDGET  34,532,298 41,277,990 34,682,447
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 36,862 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 108,778 133,965 133,965
TOTAL REVENUES FROM STATE SOURCES  108,778 133,965 133,965
Revenues from Federal Sources:
Title I 20-4411-4416 68,663 58,238 61,200
Title II 20-4451-4455 0 0 39,100
Title III 20-4491-4494 0 0 10,200
I.D.E.A. Part B (Handicapped) 20-4420-4429 617,526 421,444 368,050
Other 20-4XXX 83,029 425,034 0
TOTAL REVENUES FROM FEDERAL SOURCES  769,218 904,716 478,550
TOTAL GRANTS AND ENTITLEMENTS  914,858 1,038,681 612,515
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 150,000 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,276,190 2,529,425 2,524,587
TOTAL REVENUES FROM LOCAL SOURCES  2,276,190 2,529,425 2,524,587
Revenues from State Sources:
Debt Service Aid Type II 40-3160 667,303 567,552 568,627
TOTAL LOCAL REPAYMENT OF DEBT  3,093,493 3,096,977 3,093,214
TOTAL REPAYMENT OF DEBT  3,093,493 3,096,977 3,093,214
TOTAL REVENUES/SOURCES  38,540,649 45,413,648 38,388,176
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,540,649 45,413,648 38,388,176

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,237,21512,455,70211,920,313
Special Education 11-2XX-100-XXX2,261,6891,992,9922,287,190
Basic Skills/Remedial 11-230-100-XXX347,453325,380391,043
Bilingual Education 11-240-100-XXX218,050220,231224,438
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX226,049228,100193,312
School Sponsored Athletics 11-402-100-XXX860,868758,279749,291
Community Services Programs/Operations 11-800-330-XXX6,8428,0007,106
Support Services:
Tuition 11-000-100-XXX1,309,9281,229,3071,439,993
Health Services 11-000-213-XXX310,914314,461327,662
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,118,1571,067,4451,413,116
Guidance 11-000-218-XXX783,455782,231672,766
Child Study Teams 11-000-219-XXX1,076,5721,012,0251,126,262
Improvement of Instructional Services 11-000-221-XXX40,91626,45033,000
Educational Media Services - School Library 11-000-222-XXX668,993674,935681,789
Instructional Staff Training Services 11-000-223-XXX16,39914,3323,830
General Administration 11-000-230-XXX985,504962,642944,772
School Administration 11-000-240-XXX1,388,6611,354,2611,284,214
Central Svcs & Admin Info Technology 11-000-25X-XXX629,843639,074638,875
Operation and Maintenance of Plant Services 11-000-26X-XXX3,324,2803,307,5513,089,732
Student Transportation Services 11-000-270-XXX1,060,4791,169,1471,394,896
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,486,4186,080,4125,828,383
Total Support Services Expenditures 18,200,51918,634,27318,879,290
TOTAL GENERAL CURRENT EXPENSE 34,358,68534,622,95734,651,983
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X166,818255,03327,850
Facilities Acquisition and Construction Services 12-000-4XX-XXX06,400,0002,614
TOTAL CAPITAL EXPENDITURES 166,8186,655,03330,464
Transfer of Funds to Charter Schools 10-000-100-56X6,79500
OPERATING BUDGET GRAND TOTAL 34,532,29841,277,99034,682,447
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX36,86200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,99723,37123,371
Nonpublic Auxiliary Services 20-XXX-XXX-XXX21,80422,16822,168
Nonpublic Handicapped Services 20-XXX-XXX-XXX46,26260,71160,711
Nonpublic Nursing Services 20-XXX-XXX-XXX27,71527,71527,715
Total State Projects 108,778133,965133,965
Federal Projects:
Title I 20-XXX-XXX-XXX68,66358,23861,200
Title II 20-XXX-XXX-XXX0039,100
Title III 20-XXX-XXX-XXX0010,200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX617,526421,444368,050
Other Special Projects 20-XXX-XXX-XXX83,029425,0340
Total Federal Projects 769,218904,716478,550
TOTAL GRANTS AND ENTITLEMENTS 914,8581,038,681612,515
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,093,4933,096,9773,093,214
TOTAL REPAYMENT OF DEBT 3,093,4933,096,9773,093,214
Total Expenditures 38,540,64945,413,64838,388,176
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,540,64945,413,64838,388,176

 

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 Budget537,500872,095576,382576,382
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve643,502000
      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 Cost13,78814,05113,97013,61613,450
Total Classroom Instruction7,8408,1228,1667,9527,843
Classroom-Salaries and Benefits7,5817,8367,7207,5187,566
Classroom-General Supplies and Textbooks181214362352209
Classroom-Purchased Services and Other7873848268
Total Support Services2,0672,1522,1222,0612,211
Support Services-Salaries and Benefits1,8992,0211,9951,9371,972
Total Administrative Costs1,6241,5601,5411,5141,439
Administration-Salaries and Benefits1,3201,2761,2881,2511,169
Legal Costs053355142
Total Operations and Maintenance of Plant1,6461,6391,6171,5751,458
Operations & Maintenance of Plant-Salary & Ben.888931848823725
Total Food Services Costs00000
Total Extracurricular Costs605567513504478
Total Equipment Costs197311110812
Employee Benefits as a % of Salaries23.723.727.427.426.1

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
  • Cooperative purchasing via Educational Data Services, MOCESCOM, WSCA
  • Participate in pooled insurances - Morris/Essex Ins. Group - property/
  • liabity; School Alliance Insurance Fund - workers compensation
  • Participant/member of Morris/Union Jointure Commission
  • Cooperative arrangements with Borough of Madison in the areas of field us
  • e, road salt, gasoline, field maintenance; shared computer network.
  • The district also cooperates with other disitricts as able in the areas o
  • f professional development.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,208,424 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,099,842,025 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.5338 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,733,011 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,099,842,025 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.6541 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,208,424 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,591,876,430 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8967 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,733,011 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,591,876,430 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9670 (L)

 

Administrative Salaries
Employee Name: Barbara Sargent 
Job TitleAssistant Superintendent 
Base Annual Salary154,501 
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 25 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount29,856 
  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: Gary Lane 
Job TitleBusiness Administrator 
Base Annual Salary165,000 
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 14 
  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: 
Allowances3,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,900 
  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: James Dwyer 
Job TitleSuperintendent 
Base Annual Salary150,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/01/2011 
  Contracted Number of Annual Work Days200 
  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 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 LaPierre 
Job TitleInformation Technology 
Base Annual Salary84,692 
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 20 
  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 Days 
Benefits: 
Allowances3,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,058 
  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: Joseph Trause 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary103,029 
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 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 Days 
Benefits: 
Allowances3,200 
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: Sean Dowling 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary107,910 
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 Days238 
  Contracted Number of Annual Vacation Days 18 
  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 Days 
Benefits: 
Allowances3,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,829 
  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