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User Friendly Budgets
2011-2012

MORRIS - MOUNTAIN LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,2831,3111,305
spacing
Pupils on Roll - Special Full-Time359315315
Pupils on Roll - Special Shared-Time7138
Private School Placements161316
spacing
Pupils Sent to Other Dists-Spec Ed Prog126
Pupils Received444436423
Pupils in State Facilities110

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 298,878 343,959
Withdrawal from Cap Res-for Local Share 10-307 0 555,918 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 400,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 17,822,350 18,254,489 18,254,489
Tuition 10-1300 14,747,881 13,774,612 13,232,136
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 0
Other Restricted Miscellaneous Revenues 10-1XXX 0 140,000 140,000
Unrestricted Miscellaneous Revenues 10-1XXX 218,405 50,000 40,000
SUBTOTAL  32,788,636 32,219,601 31,666,625
Revenues from State Sources:
Extraordinary Aid 10-3131 139,815 0 0
Other State Aids 10-3XXX 4,369 0 0
Categorical Special Education Aid 10-3132 499,449 0 337,749
Categorical Security Aid 10-3177 57,030 0 0
Adjustment Aid 10-3178 72,749 0 0
Categorical Transportation Aid 10-3121 52,522 0 0
SUBTOTAL  825,934 0 337,749
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 31,519
SUBTOTAL  0 0 31,519
Adjustment for Prior Year Encumbrances  0 362,711 0
Actual Revenues (Over)/Under Expenditures  124,359 0 0
TOTAL OPERATING BUDGET  33,738,929 33,837,108 32,379,852
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 193,367 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 255,530 206,162 206,162
TOTAL REVENUES FROM STATE SOURCES  255,530 206,162 206,162
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 420,223 228,858 257,695
Other 20-4XXX 16,211 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  436,434 228,858 257,695
TOTAL GRANTS AND ENTITLEMENTS  885,331 435,020 463,857
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,116,424 1,151,079 1,136,137
TOTAL REVENUES FROM LOCAL SOURCES  1,116,424 1,151,079 1,136,137
Revenues from State Sources:
Debt Service Aid Type II 40-3160 124,950 106,726 107,106
TOTAL LOCAL REPAYMENT OF DEBT  1,241,374 1,257,805 1,243,243
TOTAL REPAYMENT OF DEBT  1,241,374 1,257,805 1,243,243
TOTAL REVENUES/SOURCES  35,865,634 35,529,933 34,086,952
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,865,634 35,529,933 34,086,952

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,723,8148,653,6778,511,712
Special Education 11-2XX-100-XXX6,475,8946,210,8555,649,750
Basic Skills/Remedial 11-230-100-XXX163,584170,700141,919
Bilingual Education 11-240-100-XXX5,7366,4856,575
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX151,752149,560147,835
School Sponsored Athletics 11-402-100-XXX631,550654,268640,650
Support Services:
Tuition 11-000-100-XXX821,757871,729946,613
Health Services 11-000-213-XXX1,046,077981,743984,450
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217391,518380,797386,492
Guidance 11-000-218-XXX720,648726,325732,496
Child Study Teams 11-000-219-XXX542,711502,122590,762
Improvement of Instructional Services 11-000-221-XXX837,666729,824726,379
Educational Media Services - School Library 11-000-222-XXX463,582475,259476,490
Instructional Staff Training Services 11-000-223-XXX25,69013,17013,900
General Administration 11-000-230-XXX426,223465,409391,935
School Administration 11-000-240-XXX1,520,6181,583,8951,584,867
Central Svcs & Admin Info Technology 11-000-25X-XXX291,954308,912306,537
Operation and Maintenance of Plant Services 11-000-26X-XXX3,135,3603,174,9953,166,923
Student Transportation Services 11-000-270-XXX475,511517,035520,122
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,348,4366,063,3265,598,513
Food Services 11-000-310-XXX43,21347,50047,498
Total Support Services Expenditures 16,090,96416,842,04116,473,977
TOTAL GENERAL CURRENT EXPENSE 32,243,29432,687,58631,572,418
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405000
Equipment 12-XXX-XXX-73X9,906166,457121,062
Facilities Acquisition and Construction Services 12-000-4XX-XXX660,5629,611283,380
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931225,000430,9180
TOTAL CAPITAL EXPENDITURES 895,468607,486404,442
Summer School:
Instruction 13-422-100-XXX496,896387,857391,039
Support Services 13-422-200-XXX103,271154,17911,953
Total Summer School 600,167542,036402,992
TOTAL SPECIAL SCHOOLS 600,167542,036402,992
OPERATING BUDGET GRAND TOTAL 33,738,92933,837,10832,379,852
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX193,36700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX10,15600
Nonpublic Handicapped Services 20-XXX-XXX-XXX74,98147,83047,830
Nonpublic Nursing Services 20-XXX-XXX-XXX12,0438,3328,332
Other Special Projects 20-XXX-XXX-XXX158,350150,000150,000
Total State Projects 255,530206,162206,162
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX420,223228,858257,695
Other Special Projects 20-XXX-XXX-XXX16,21100
Total Federal Projects 436,434228,858257,695
TOTAL GRANTS AND ENTITLEMENTS 885,331435,020463,857
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,241,3741,257,8051,243,243
TOTAL REPAYMENT OF DEBT 1,241,3741,257,8051,243,243
Total Expenditures 35,865,63435,529,93334,086,952
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,865,63435,529,93334,086,952

 

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 Budget764,7541,061,618962,740668,538
  Repayment of Debt1100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve916,026691,026135,608135,608
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve354,60149,75749,7570
      Tuition Reserve400,000400,00000
      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 Cost18,66418,76018,64119,16318,538
Total Classroom Instruction11,16911,45911,27511,65810,997
Classroom-Salaries and Benefits10,52910,97210,90111,16110,628
Classroom-General Supplies and Textbooks479327250324230
Classroom-Purchased Services and Other161160125174139
Total Support Services2,9872,9672,8682,9312,982
Support Services-Salaries and Benefits2,6262,6892,7022,7302,792
Total Administrative Costs1,6971,6401,7611,7771,715
Administration-Salaries and Benefits1,4501,4501,5691,5591,501
Legal Costs018311924
Total Operations and Maintenance of Plant2,2132,0912,0762,1782,169
Operations & Maintenance of Plant-Salary & Ben.9609761,0361,0621,066
Total Food Services Costs3026102929
Total Extracurricular Costs537557571593578
Total Equipment Costs3269710275
Employee Benefits as a % of Salaries23.624.326.82825.9

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
  • We are a member of Ed Data Purchasing Group.
  • We share all service with our municipality where at all possible.
  • We are a member of ACES for Energy purchases. (Energy Pool)
  • We are a member of ERIC for reduced insurance rates.
  • We are in a self insurance pool for our workmans compensation plan.
  • We are a member of E-Rate for reimbursements on telecommunication service
  • We share our office space with the borough.
  • We share workers with the borough for repairs such as snow removal, water
  • pipe repairs, field maintenance, and any other specialized repair.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,254,489 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,290,679,428 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.4143 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,398,097 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,290,679,428 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.5029 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,254,489 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,353,987,033 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.3482 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy19,398,097 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,353,987,033 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.4327 (L)

 

Administrative Salaries
Employee Name: Daniel Borgo 
Job TitleBusiness Administrator 
Base Annual Salary179,724 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2006 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,525 
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 Kazmark 
Job TitleSuperintendent 
Base Annual Salary242,050 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  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: 
Allowances2,600 
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