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User Friendly Budgets
2011-2012

MORRIS - ROCKAWAY BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time579574571
spacing
Pupils on Roll - Special Full-Time829193
Private School Placements233
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog211
Pupils Received1018

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 100,000 108,531
Withdrawal from Cap Res-for Local Share 10-307 0 90,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,444,711 6,766,947 6,989,235
Tuition 10-1300 58,469 35,150 31,572
Interest Earned on Capital Reserve Funds 10-1XXX 573 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 27,828 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 10,100 5,097
SUBTOTAL  6,531,581 6,812,197 7,025,904
Revenues from State Sources:
Extraordinary Aid 10-3131 79,199 29,218 20,000
Other State Aids 10-3XXX 1,409 0 0
Categorical Special Education Aid 10-3132 336,409 262,023 334,657
Equalization Aid 10-3176 164,828 0 0
Categorical Security Aid 10-3177 70,829 0 0
Categorical Transportation Aid 10-3121 21,872 0 0
SUBTOTAL  674,546 291,241 354,657
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 20,705
SUBTOTAL  0 0 20,705
Adjustment for Prior Year Encumbrances  0 5,595 0
Actual Revenues (Over)/Under Expenditures  -84,474 0 0
TOTAL OPERATING BUDGET  7,121,653 7,299,033 7,509,797
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,942 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 276,654 241,875 237,464
TOTAL REVENUES FROM STATE SOURCES  276,654 241,875 237,464
Revenues from Federal Sources:
Title I 20-4411-4416 70,918 53,465 45,445
Title II 20-4451-4455 0 26,552 22,569
I.D.E.A. Part B (Handicapped) 20-4420-4429 392,315 96,177 96,967
Other 20-4XXX 25,772 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  489,005 176,194 164,981
TOTAL GRANTS AND ENTITLEMENTS  767,601 418,069 402,445
TOTAL REVENUES/SOURCES  7,889,254 7,717,102 7,912,242
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,889,254 7,717,102 7,912,242

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,647,1292,384,9152,170,388
Special Education 11-2XX-100-XXX401,507439,285533,233
Basic Skills/Remedial 11-230-100-XXX127,641103,354151,593
Bilingual Education 11-240-100-XXX59,27460,77959,703
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX28,03013,46313,713
School Sponsored Athletics 11-402-100-XXX06,20526,622
Other Instructional Programs 11-4XX-100-XXX22,97500
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0051,950
Support Services:
Tuition 11-000-100-XXX260,392393,575252,173
Health Services 11-000-213-XXX122,156127,831100,618
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217310,678484,909620,252
Guidance 11-000-218-XXX47,0122250,950
Child Study Teams 11-000-219-XXX195,403196,725196,266
Improvement of Instructional Services 11-000-221-XXX28,71131,88169,124
Educational Media Services - School Library 11-000-222-XXX109,413162,073148,226
Instructional Staff Training Services 11-000-223-XXX64722,88033,830
General Administration 11-000-230-XXX340,113325,907305,026
School Administration 11-000-240-XXX328,343295,637261,270
Central Svcs & Admin Info Technology 11-000-25X-XXX188,295174,364176,552
Operation and Maintenance of Plant Services 11-000-26X-XXX598,268653,430728,533
Student Transportation Services 11-000-270-XXX125,648165,216197,770
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,077,7431,163,8541,360,361
Total Support Services Expenditures 3,732,8224,198,3044,500,951
TOTAL GENERAL CURRENT EXPENSE 7,019,3787,206,3057,508,153
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X10,95000
Facilities Acquisition and Construction Services 12-000-4XX-XXX91,32592,7281,644
TOTAL CAPITAL EXPENDITURES 102,27592,7281,644
OPERATING BUDGET GRAND TOTAL 7,121,6537,299,0337,509,797
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,94200
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX29,49026,82226,829
Nonpublic Auxiliary Services 20-XXX-XXX-XXX112,83994,32394,323
Nonpublic Handicapped Services 20-XXX-XXX-XXX97,96384,52384,523
Nonpublic Nursing Services 20-XXX-XXX-XXX36,36236,20731,789
Total State Projects 276,654241,875237,464
Federal Projects:
Title I 20-XXX-XXX-XXX70,91853,46545,445
Title II 20-XXX-XXX-XXX026,55222,569
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX392,31596,17796,967
Other Special Projects 20-XXX-XXX-XXX25,77200
Total Federal Projects 489,005176,194164,981
TOTAL GRANTS AND ENTITLEMENTS 767,601418,069402,445
Total Expenditures 7,889,2547,717,1027,912,242
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,889,2547,717,1027,912,242

 

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 Budget323,979376,608276,608200,000
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve101,523102,09612,09612,096
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve6,24631,92331,9230
      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 Cost10,0469,90210,0489,99610,608
Total Classroom Instruction5,9925,9135,9555,6065,823
Classroom-Salaries and Benefits5,4085,5545,6275,2815,407
Classroom-General Supplies and Textbooks518293207205303
Classroom-Purchased Services and Other6666121120113
Total Support Services1,3551,4541,5321,8002,029
Support Services-Salaries and Benefits1,1731,2611,0531,2171,203
Total Administrative Costs1,5721,5061,3751,4171,373
Administration-Salaries and Benefits1,2341,1961,0381,0451,036
Legal Costs014155315
Total Operations and Maintenance of Plant1,0321,0021,0951,1101,300
Operations & Maintenance of Plant-Salary & Ben.589569573604701
Total Food Services Costs00000
Total Extracurricular Costs8049653565
Total Equipment Costs13016000
Employee Benefits as a % of Salaries19.922.725.226.731.4

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
  • Rockaway Borough Board of Education will share a social worker,
  • psychologist, a learning disabilities teachering consultant and a
  • computer tech will Morris Hills Regional High School for the 2011-2012
  • school year.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,878,091 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)780,809,730 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8809 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,878,091 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)780,809,730 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8809 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,878,091 (G)
Estimated Equalized Valuation (as of 10/01/2010)917,287,770 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7498 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,878,091 (J)
Estimated Equalized Valuation (as of 10/01/2010)917,287,770 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7498 (L)

 

Administrative Salaries
Employee Name: Joseph P. Hurley Jr. 
Job TitleBusiness Administrator 
Base Annual Salary92,242 
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: 
Allowances2,347 
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: Patrick Tierney 
Job TitleSuperintendent/Principal 
Base Annual Salary145,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/17/2009 
  Ending Date of Contract06/30/2014 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractCannot buyback more than 25 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: Phyllis Alpaguh 
Job TitlePrincipal 
Base Annual Salary99,519 
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: 
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 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: Teresa Rehman 
Job TitleAssistant Principal Curriculum/Tech Coordinator 
Base Annual Salary90,000 
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 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: 
Allowances2,000 
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