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User Friendly Budgets
2011-2012

MORRIS - MOUNT ARLINGTON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time321318315
spacing
Pupils on Roll - Special Full-Time606465
Private School Placements8810
spacing
Pupils Sent to Other Districts-Reg Prog150146158
Pupils Sent to Other Dists-Spec Ed Prog413736
Pupils Received101

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 356,588 254,033
Withdrawal from Cap Res-for Local Share 10-307 0 0 366,950
Revenues from Local Sources:
Local Tax Levy 10-1210 8,752,714 8,746,381 8,921,309
Tuition 10-1300 18,647 0 62,612
Interest Earned on Capital Reserve Funds 10-1XXX 25 400 400
Unrestricted Miscellaneous Revenues 10-1XXX 381,038 167,909 218,845
SUBTOTAL  9,152,424 8,914,690 9,203,166
Revenues from State Sources:
Extraordinary Aid 10-3131 140,421 0 70,000
Categorical Special Education Aid 10-3132 220,922 284,166 323,322
Categorical Security Aid 10-3177 32,430 0 51,468
Adjustment Aid 10-3178 82,250 0 0
Categorical Transportation Aid 10-3121 191,514 0 10,382
SUBTOTAL  667,537 284,166 455,172
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 26,135
SUBTOTAL  0 0 26,135
Adjustment for Prior Year Encumbrances  0 338,228 0
Actual Revenues (Over)/Under Expenditures  -493,838 0 0
TOTAL OPERATING BUDGET  9,326,123 9,893,672 10,305,456
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,105 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 427 400 0
TOTAL REVENUES FROM STATE SOURCES  427 400 0
Revenues from Federal Sources:
Title I 20-4411-4416 25,639 21,000 19,395
Title II 20-4451-4455 0 0 19,094
I.D.E.A. Part B (Handicapped) 20-4420-4429 254,909 158,000 113,686
Other 20-4XXX 24,296 2,150 0
TOTAL REVENUES FROM FEDERAL SOURCES  304,844 181,150 152,175
TOTAL GRANTS AND ENTITLEMENTS  306,376 181,550 152,175
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 233,906 235,194 236,294
TOTAL REVENUES FROM LOCAL SOURCES  233,906 235,194 236,294
TOTAL LOCAL REPAYMENT OF DEBT  233,906 235,194 236,294
Actual Revenues (Over)/Under Expenditures  25 0 0
TOTAL REPAYMENT OF DEBT  233,931 235,194 236,294
TOTAL REVENUES/SOURCES  9,866,430 10,310,416 10,693,925
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  9,866,430 10,310,416 10,693,925

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,801,3061,809,2251,970,446
Special Education 11-2XX-100-XXX662,894557,326539,811
Basic Skills/Remedial 11-230-100-XXX35,68054,36052,401
Bilingual Education 11-240-100-XXX10,94810,71510,789
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX27,0648,4898,674
School Sponsored Athletics 11-402-100-XXX35,42400
Summer School 11-422-XXX-XXX020,20020,716
Support Services:
Tuition 11-000-100-XXX3,298,9843,599,3233,277,405
Attendance and Social Work Services 11-000-211-XXX47,9657,6007,752
Health Services 11-000-213-XXX140,029140,783138,804
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217282,421389,032410,055
Guidance 11-000-218-XXX18,54317,48317,772
Child Study Teams 11-000-219-XXX222,669192,834200,953
Improvement of Instructional Services 11-000-221-XXX6,56030,04231,103
Educational Media Services - School Library 11-000-222-XXX21,07135,84639,339
General Administration 11-000-230-XXX291,091320,966298,101
School Administration 11-000-240-XXX173,379134,376135,378
Central Svcs & Admin Info Technology 11-000-25X-XXX101,404130,023134,840
Operation and Maintenance of Plant Services 11-000-26X-XXX646,515794,346661,643
Student Transportation Services 11-000-270-XXX487,680576,561575,921
Personal Services - Employee Benefits 11-XXX-XXX-2XX984,6611,051,7461,180,218
Total Support Services Expenditures 6,722,9727,420,9617,109,284
TOTAL GENERAL CURRENT EXPENSE 9,296,2889,881,2769,712,121
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040400400
Equipment 12-XXX-XXX-73X6,41900
Facilities Acquisition and Construction Services 12-000-4XX-XXX0288202,268
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100366,950
TOTAL CAPITAL EXPENDITURES 6,419688569,618
Transfer of Funds to Charter Schools 10-000-100-56X23,41611,70823,717
OPERATING BUDGET GRAND TOTAL 9,326,1239,893,67210,305,456
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,10500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1952000
Nonpublic Nursing Services 20-XXX-XXX-XXX2322000
Total State Projects 4274000
Federal Projects:
Title I 20-XXX-XXX-XXX25,63921,00019,395
Title II 20-XXX-XXX-XXX0019,094
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX254,909158,000113,686
Other Special Projects 20-XXX-XXX-XXX24,2962,1500
Total Federal Projects 304,844181,150152,175
TOTAL GRANTS AND ENTITLEMENTS 306,376181,550152,175
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX233,931235,194236,294
TOTAL REPAYMENT OF DEBT 233,931235,194236,294
Total Expenditures 9,866,43010,310,41610,693,925
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 9,866,43010,310,41610,693,925

 

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 Budget413,857452,047450,000250,000
  Repayment of Debt25000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve255,421455,546455,94689,396
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve379,469296,76454,0330
      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 Cost13,89314,61114,74614,97515,418
Total Classroom Instruction7,9478,3028,7558,1848,870
Classroom-Salaries and Benefits7,4647,8548,3417,8038,275
Classroom-General Supplies and Textbooks407339325291467
Classroom-Purchased Services and Other761098990129
Total Support Services2,4102,4382,2822,6912,786
Support Services-Salaries and Benefits2,0702,2812,0782,4812,268
Total Administrative Costs1,6461,7721,6441,7981,792
Administration-Salaries and Benefits1,2541,2941,1211,1701,200
Legal Costs055475066
Total Operations and Maintenance of Plant1,6941,8881,9882,2651,926
Operations & Maintenance of Plant-Salary & Ben.704827799804746
Total Food Services Costs00000
Total Extracurricular Costs185205352830
Total Equipment Costs2717000
Employee Benefits as a % of Salaries27.726.528.528.932.8

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
  • Transportation (Educational Services Commission of Morris County)
  • Transportation (Sussex County Regional Co-op)
  • Transportation (Roxbury Board of Education)
  • Health & Safety (Educational Services Commission of Morris County)
  • Energy (Alliance for Competitive Energy Services)
  • Energy (Central Morris Cooperative Pricing Consortium)
  • Telecommunications (Alliance for Competitive Telecommunications)
  • Workers' Compensation Insurance (Morris Essex Insurance Group)
  • Property & Casualty Insurance (Morris Essex Insurance Group)
  • Recreational Facilities (Borough of Mount Arlington)
  • Snow Plowing (Borough of Mount Arlington)
  • Equipment (Borough of Mount Arlington)
  • Purchasing (Educational Data Services, Inc. Cooperative Purchasing)

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,833,848 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)686,550,300 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.2867 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,069,592 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)686,550,300 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3210 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,833,848 (G)
Estimated Equalized Valuation (as of 10/01/2010)838,688,370 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0533 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,069,592 (J)
Estimated Equalized Valuation (as of 10/01/2010)838,688,370 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0814 (L)

 

Administrative Salaries
Employee Name: Jane Mullins Jameson 
Job TitleSuperintendent 
Base Annual Salary149,240 
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 Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances3,734 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,000 
  Retirement Plans7,500 
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: Joseph Kelly 
Job TitleBusiness Administrator 
Base Annual Salary112,980 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,705 
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 CommentsMr. Kelly does not participate in the district's health benefits program, nor does he receive incentive compensation for opting out. 
Employee Name: Stuart Mason 
Job TitlePrincipal 
Base Annual Salary100,141 
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 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: 
Allowances2,049 
Bonuses
Stipends1,500 
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