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User Friendly Budgets
2011-2012

MORRIS - MOUNT OLIVE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time4,1264,1384,159
Pupils on Roll Regular Shared-Time968
spacing
Pupils on Roll - Special Full-Time763745759
Pupils on Roll - Special Shared-Time264
Private School Placements353130
spacing
Pupils Sent to Other Districts-Reg Prog215
Pupils Sent to Other Dists-Spec Ed Prog979
Pupils Received332
Pupils in State Facilities455

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,286,843 3,286,843
Transfers from Other Funds 10-5200 22,200 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 56,099,419 56,228,577 57,353,149
Tuition 10-1300 113,801 75,417 45,650
Transportation Fees from Individuals 10-1410 23,862 252,000 141,000
Transportation Fees from Other LEAs 10-1420-1440 500 22,000 34,000
Interest Earned on Capital Reserve Funds 10-1XXX 57 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 249,411 284,325 268,500
SUBTOTAL  56,487,050 56,862,519 57,842,499
Revenues from State Sources:
Extraordinary Aid 10-3131 1,972,438 0 0
Other State Aids 10-3XXX 16,677 0 0
Categorical Special Education Aid 10-3132 2,838,048 1,345,547 2,810,106
Equalization Aid 10-3176 9,144,951 11,500,936 10,773,519
Categorical Security Aid 10-3177 423,333 0 0
Categorical Transportation Aid 10-3121 1,820,434 0 0
SUBTOTAL  16,215,881 12,846,483 13,583,625
Revenues from Federal Sources:
IMPACT Aid 10-4100 2,076,824 0 0
Medicaid Reimbursement 10-4200 66,227 34,968 43,911
Education Jobs Fund 18-4522 0 415,661 132,084
SUBTOTAL  2,143,051 450,629 175,995
Adjustment for Prior Year Encumbrances  0 372,210 0
Actual Revenues (Over)/Under Expenditures  -4,005,597 0 0
TOTAL OPERATING BUDGET  70,862,585 73,818,684 74,888,962
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 9,352 0
Revenues from Federal Sources:
Title I 20-4411-4416 123,671 133,908 118,249
Title II 20-4451-4455 0 62,989 53,541
Title III 20-4491-4494 0 31,979 26,000
Title IV 20-4471-4474 0 4,800 4,080
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,695,813 1,456,911 852,517
Vocational Education 20-4430 16,780 17,916 15,230
Other 20-4XXX 140,324 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,976,588 1,708,503 1,069,617
TOTAL GRANTS AND ENTITLEMENTS  1,976,588 1,717,855 1,069,617
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 3,039 2,985
Revenues from Local Sources:
Local Tax Levy 40-1210 4,478,743 4,598,981 4,611,674
Miscellaneous 40-1XXX 3,037 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,481,780 4,598,981 4,611,674
Revenues from State Sources:
Debt Service Aid Type II 40-3160 679,836 577,717 580,831
TOTAL LOCAL REPAYMENT OF DEBT  5,161,616 5,179,737 5,195,490
Actual Revenues (Over)/Under Expenditures  10,956 0 0
TOTAL REPAYMENT OF DEBT  5,172,572 5,179,737 5,195,490
TOTAL REVENUES/SOURCES  78,011,745 80,716,276 81,154,069
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  78,011,745 80,716,276 81,154,069

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,358,45321,036,69721,378,983
Special Education 11-2XX-100-XXX4,914,5535,622,6585,786,391
Basic Skills/Remedial 11-230-100-XXX598,836711,863730,742
Bilingual Education 11-240-100-XXX350,735349,057341,391
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX211,522226,122226,052
School Sponsored Athletics 11-402-100-XXX602,299633,728634,151
Community Services Programs/Operations 11-800-330-XXX35,39035,24735,895
Support Services:
Tuition 11-000-100-XXX2,694,8552,773,0313,279,160
Health Services 11-000-213-XXX661,470657,455712,479
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,963,7643,282,0803,146,099
Guidance 11-000-218-XXX1,348,8231,373,6101,420,646
Child Study Teams 11-000-219-XXX1,219,8341,146,3501,431,274
Improvement of Instructional Services 11-000-221-XXX850,822988,280767,584
Educational Media Services - School Library 11-000-222-XXX756,185694,029724,932
Instructional Staff Training Services 11-000-223-XXX146,106159,960148,000
General Administration 11-000-230-XXX1,218,4211,257,1091,206,152
School Administration 11-000-240-XXX3,037,5253,179,4253,254,813
Central Svcs & Admin Info Technology 11-000-25X-XXX1,116,7431,240,1921,226,838
Operation and Maintenance of Plant Services 11-000-26X-XXX7,385,9657,767,3067,205,849
Student Transportation Services 11-000-270-XXX4,475,4714,276,2834,129,413
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,641,90315,478,24115,424,011
Total Support Services Expenditures 43,517,88744,273,35144,077,250
TOTAL GENERAL CURRENT EXPENSE 70,589,67572,888,72373,210,855
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040200200
Equipment 12-XXX-XXX-73X96,658250,184576,586
Facilities Acquisition and Construction Services 12-000-4XX-XXX0586,787999,321
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931103,82800
TOTAL CAPITAL EXPENDITURES 200,486837,1711,576,107
Transfer of Funds to Charter Schools 10-000-100-56X72,42492,790102,000
OPERATING BUDGET GRAND TOTAL 70,862,58573,818,68474,888,962
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX09,3520
Federal Projects:
Title I 20-XXX-XXX-XXX123,671133,908118,249
Title II 20-XXX-XXX-XXX062,98953,541
Title III 20-XXX-XXX-XXX031,97926,000
Title IV 20-XXX-XXX-XXX04,8004,080
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,695,8131,456,911852,517
Vocational Education 20-XXX-XXX-XXX16,78017,91615,230
Other Special Projects 20-XXX-XXX-XXX140,32400
Total Federal Projects 1,976,5881,708,5031,069,617
TOTAL GRANTS AND ENTITLEMENTS 1,976,5881,717,8551,069,617
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,172,5725,179,7375,195,490
TOTAL REPAYMENT OF DEBT 5,172,5725,179,7375,195,490
Total Expenditures 78,011,74580,716,27681,154,069
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 78,011,74580,716,27681,154,069

 

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 Budget2,310,9346,657,3334,755,7721,468,929
  Repayment of Debt13,9953,0392,9850
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve15,98616,243555,315555,515
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost12,64012,56313,29913,52513,434
Total Classroom Instruction7,0087,2227,4007,5627,616
Classroom-Salaries and Benefits6,7646,8987,1137,1977,245
Classroom-General Supplies and Textbooks152217181258256
Classroom-Purchased Services and Other93107106108115
Total Support Services1,9842,1282,1652,2032,204
Support Services-Salaries and Benefits1,7371,8671,8871,9191,956
Total Administrative Costs1,4371,4031,4401,4711,466
Administration-Salaries and Benefits1,1851,1611,1831,1871,197
Legal Costs039344239
Total Operations and Maintenance of Plant1,7981,7731,8571,8491,721
Operations & Maintenance of Plant-Salary & Ben.943983995986986
Total Food Services Costs00000
Total Extracurricular Costs195209213217216
Total Equipment Costs1720851117
Employee Benefits as a % of Salaries34.637.337.335.534.8

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
  • Share garbage/recycling services with municipality.
  • Share field services with municipality.
  • Share maintenance equipment services with municipality.
  • Share salting/snow removal/plowing services with municipality.
  • Share facilities with municipality recreation department.
  • Share television studio with municipality.
  • Share purchasing consortium services with Morris and Middlesex Counties.
  • Share transportation services with ESC, Sussex County Coop, other LEA's.
  • Share pooled insurance group services with other BOE's through SAIF.
  • Share utility services through ACES.
  • Share maintenance repair services; HVAC, electric, plumbing with
  • municipality.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy56,790,863 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)3,008,481,239 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.8877 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy61,396,191 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)3,008,481,239 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.0408 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy56,790,863 (G)
Estimated Equalized Valuation (as of 01/01/2011)3,008,481,239 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.8877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy61,396,191 (J)
Estimated Equalized Valuation (as of 01/01/2011)3,008,481,239 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1002.0408 (L)

 

Administrative Salaries
Employee Name: Diane Davidson 
Job TitleCoordinator/Dir./Mgr./Supvr. Transportation 
Base Annual Salary91,225 
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 Days240 
  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 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: Dr. Larrie Reynolds 
Job TitleSuperintendent 
Base Annual Salary193,028 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 10 
  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: 
Allowances2,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  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: Elaine Emslie 
Job TitleCoordinator/Dir./Mgr./Supvr. Food Service 
Base Annual Salary94,065 
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 Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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: James Neglia 
Job TitleInformation Technology 
Base Annual Salary81,484 
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 Days240 
  Contracted Number of Annual Vacation Days 18 
  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
Bonuses750 
Stipends997 
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: Lynn Jones 
Job TitleBoard Secretary Assistant to the Business Adm 
Base Annual Salary98,920 
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 Days240 
  Contracted Number of Annual Vacation Days 21 
  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
Bonuses1,000 
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: Susan Decker 
Job TitleAssistant Superintendent Business Administrator 
Base Annual Salary164,353 
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 23 
  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
Bonuses3,000 
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: Thomas Scerbo 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings & Grounds 
Base Annual Salary106,344 
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 Days240 
  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 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