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User Friendly Budgets
2011-2012

MORRIS - MORRIS PLAINS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time588588612
spacing
Pupils on Roll - Special Full-Time535558
Private School Placements161514
spacing
Pupils Sent to Other Districts-Reg Prog200203219
Pupils Sent to Other Dists-Spec Ed Prog292823
Pupils Received10103

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 362,986 200,772
Withdrawal from Cap Res-for Local Share 10-307 0 97,000 0
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 228,000 70,000
Transfers from Other Funds 10-5200 633 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 12,863,163 13,377,690 13,645,244
Tuition 10-1300 92,473 75,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 607 1,000 500
Unrestricted Miscellaneous Revenues 10-1XXX 152,125 49,910 5,000
SUBTOTAL  13,108,368 13,503,600 13,690,744
Revenues from State Sources:
Extraordinary Aid 10-3131 124,154 0 20,000
Categorical Special Education Aid 10-3132 518,912 177,371 321,544
Categorical Security Aid 10-3177 49,197 0 0
Adjustment Aid 10-3178 92,526 0 0
Categorical Transportation Aid 10-3121 117,354 0 0
SUBTOTAL  902,143 177,371 341,544
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 29,740
SUBTOTAL  0 0 29,740
Adjustment for Prior Year Encumbrances  0 53,999 0
Actual Revenues (Over)/Under Expenditures  -5,585 0 0
TOTAL OPERATING BUDGET  14,005,559 14,422,956 14,332,800
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 0 7,845 6,668
Title II 20-4451-4455 0 26,921 14,915
I.D.E.A. Part B (Handicapped) 20-4420-4429 255,932 173,031 141,768
Other 20-4XXX 13,606 95,029 0
TOTAL REVENUES FROM FEDERAL SOURCES  269,538 302,826 163,351
TOTAL GRANTS AND ENTITLEMENTS  270,038 302,826 163,351
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 579,794 578,419 576,359
TOTAL REVENUES FROM LOCAL SOURCES  579,794 578,419 576,359
TOTAL LOCAL REPAYMENT OF DEBT  579,794 578,419 576,359
TOTAL REPAYMENT OF DEBT  579,794 578,419 576,359
TOTAL REVENUES/SOURCES  14,855,391 15,304,201 15,072,510
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,855,391 15,304,201 15,072,510

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,838,6932,754,0792,986,020
Special Education 11-2XX-100-XXX775,485788,157840,600
Basic Skills/Remedial 11-230-100-XXX103,260109,11853,286
Bilingual Education 11-240-100-XXX38,85440,41540,415
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX30,18928,18525,183
School Sponsored Athletics 11-402-100-XXX51,68358,08156,505
Summer School 11-422-XXX-XXX10,93631,07832,000
Support Services:
Tuition 11-000-100-XXX4,826,2924,839,7754,731,109
Health Services 11-000-213-XXX121,890128,565128,882
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217331,794340,748340,186
Guidance 11-000-218-XXX85,29997,50293,159
Child Study Teams 11-000-219-XXX364,900298,000245,366
Improvement of Instructional Services 11-000-221-XXX36,87746,46757,405
Educational Media Services - School Library 11-000-222-XXX131,572146,554142,110
Instructional Staff Training Services 11-000-223-XXX8,44012,6104,450
General Administration 11-000-230-XXX369,749413,335392,995
School Administration 11-000-240-XXX314,579299,719290,288
Central Svcs & Admin Info Technology 11-000-25X-XXX276,627324,013296,471
Operation and Maintenance of Plant Services 11-000-26X-XXX997,7731,053,847991,706
Student Transportation Services 11-000-270-XXX665,145711,332725,936
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,573,0211,710,8211,785,848
Total Support Services Expenditures 10,103,95810,423,28810,225,911
TOTAL GENERAL CURRENT EXPENSE 13,953,05814,232,40114,259,920
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,000500
Equipment 12-XXX-XXX-73X014,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX45,970142,77426,620
TOTAL CAPITAL EXPENDITURES 45,970157,77427,120
Transfer of Funds to Charter Schools 10-000-100-56X6,53132,78145,760
OPERATING BUDGET GRAND TOTAL 14,005,55914,422,95614,332,800
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50000
Federal Projects:
Title I 20-XXX-XXX-XXX07,8456,668
Title II 20-XXX-XXX-XXX026,92114,915
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX255,932173,031141,768
Other Special Projects 20-XXX-XXX-XXX13,60695,0290
Total Federal Projects 269,538302,826163,351
TOTAL GRANTS AND ENTITLEMENTS 270,038302,826163,351
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX579,794578,419576,359
TOTAL REPAYMENT OF DEBT 579,794578,419576,359
Total Expenditures 14,855,39115,304,20115,072,510
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,855,39115,304,20115,072,510

 

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 Budget497,768542,690480,436279,664
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve158,624283,522187,522188,022
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve198,913100,40700
      Tuition Reserve408,000298,00070,0000
      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 Cost13,07613,39612,66413,52713,203
Total Classroom Instruction6,8417,7027,2277,6257,778
Classroom-Salaries and Benefits6,6837,3877,0367,4097,300
Classroom-General Supplies and Textbooks159312183209247
Classroom-Purchased Services and Other0387231
Total Support Services1,8541,9151,7851,9261,742
Support Services-Salaries and Benefits7608578751,040883
Total Administrative Costs1,7361,8361,7661,9421,827
Administration-Salaries and Benefits1,1791,4791,3481,4701,467
Legal Costs059747875
Total Operations and Maintenance of Plant2,4311,7681,7061,8451,682
Operations & Maintenance of Plant-Salary & Ben.1,554792775811765
Total Food Services Costs00000
Total Extracurricular Costs180167163172158
Total Equipment Costs19500220
Employee Benefits as a % of Salaries30.130.433.832.333.8

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
  • Morris Plains Borough - snow removal, grass cutting, salt, maintenance
  • equipment, facilities, bus and driver, field maintenance
  • MCESC - Child Study Team, OT/PT/Speech services, transportation
  • Education Data Services - Bidding of supplies
  • Middlesex County Regional Cooperative - Bidding of supplies and services
  • Morris School District - Provide them site for their radio tower.
  • Curriculum workshops and articulation, technology consulting
  • Member of ACES (cooperative purchasing for electricity & gas)
  • Member of Morris Essex Insurace Group for Workmen's Comp Insurance
  • Member of consortium with MC Technical School for email and internet
  • filtering

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,511,467 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,452,088,949 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.9305 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,083,856 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,452,088,949 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9699 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,511,467 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,575,121,961 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8578 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,083,856 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,575,121,961 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8941 (L)

 

Administrative Salaries
Employee Name: Alice Bresett 
Job TitleBusiness Administrator 
Base Annual Salary95,000 
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 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: 
Allowances2,100 
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 ContractNone - teachers get $30/day 
   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 CashNo compensation for unused sick time 
   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: Dennis Mack 
Job TitleSuperintendent CST Supervisor 
Base Annual Salary135,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/15/2009 
  Ending Date of Contract08/15/2011 
  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: 
Allowances600 
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: Lindsay Nahm 
Job TitlePrincipal Curriculum Supervisor 
Base Annual Salary95,531 
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 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 ContractNo compensation for unused sick days 
   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 Dolan 
Job TitlePrincipal 
Base Annual Salary110,000 
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 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 CashNo compensation for unused sick days 
   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 Vere 
Job TitleAdministrative Assistant 
Base Annual Salary77,635 
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 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