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User Friendly Budgets
2011-2012

MORRIS - ROXBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,7453,6133,485
Pupils on Roll Regular Shared-Time899
spacing
Pupils on Roll - Special Full-Time528534541
Pupils on Roll - Special Shared-Time61010
Private School Placements645555
spacing
Pupils Sent to Other Districts-Reg Prog0212
Pupils Sent to Other Dists-Spec Ed Prog181518
Pupils Received193186186
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,757,138 754,488
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 90,000 170,000
Revenues from Local Sources:
Local Tax Levy 10-1210 46,502,323 47,061,915 48,003,153
Tuition 10-1300 2,918,539 2,821,818 2,545,942
Transportation Fees from Individuals 10-1410 85,289 50,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 230 100 215
Other Restricted Miscellaneous Revenues 10-1XXX 416,576 788,802 709,999
Unrestricted Miscellaneous Revenues 10-1XXX 648,894 585,000 406,146
SUBTOTAL  50,571,851 51,307,635 51,715,455
Revenues from State Sources:
Extraordinary Aid 10-3131 457,228 457,228 376,000
Categorical Special Education Aid 10-3132 2,414,935 2,355,061 2,355,061
Equalization Aid 10-3176 8,778,712 9,112,740 9,776,355
Categorical Security Aid 10-3177 342,134 0 0
Categorical Transportation Aid 10-3121 317,582 0 0
SUBTOTAL  12,310,591 11,925,029 12,507,416
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,990 29,483 33,805
Equalization Aid - ARRA ESF 16-4520 1,873,424 0 0
Equalization Aid - ARRA GSF 17-4521 72,523 0 0
Education Jobs Fund 18-4522 0 0 434,885
SUBTOTAL  1,957,937 29,483 468,690
Adjustment for Prior Year Encumbrances  0 1,060,579 0
Actual Revenues (Over)/Under Expenditures  -1,236,904 0 0
TOTAL OPERATING BUDGET  63,603,475 66,169,864 65,616,049
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,940 38,053 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 192,364 203,742 119,908
TOTAL REVENUES FROM STATE SOURCES  192,364 203,742 119,908
Revenues from Federal Sources:
Title I 20-4411-4416 47,481 145,572 86,807
Title II 20-4451-4455 0 116,160 0
Title III 20-4491-4494 0 25,165 0
Title IV 20-4471-4474 0 5,456 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,334,257 1,067,380 824,000
Other 20-4XXX 165,745 567,278 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,547,483 1,930,947 914,743
TOTAL GRANTS AND ENTITLEMENTS  1,751,787 2,172,742 1,034,651
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 85,619 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,235,130 2,191,817 2,226,747
TOTAL REVENUES FROM LOCAL SOURCES  2,235,130 2,191,817 2,226,747
TOTAL LOCAL REPAYMENT OF DEBT  2,235,130 2,277,436 2,226,747
Actual Revenues (Over)/Under Expenditures  34,376 0 0
TOTAL REPAYMENT OF DEBT  2,269,506 2,277,436 2,226,747
TOTAL REVENUES/SOURCES  67,624,768 70,620,042 68,877,447
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  67,624,768 70,620,042 68,877,447

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,016,49419,946,99319,634,698
Special Education 11-2XX-100-XXX4,461,8834,590,2504,869,458
Basic Skills/Remedial 11-230-100-XXX569,704600,059412,622
Bilingual Education 11-240-100-XXX167,149174,590174,293
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX251,602225,195251,680
School Sponsored Athletics 11-402-100-XXX884,139931,929905,804
Support Services:
Tuition 11-000-100-XXX4,472,9454,864,7974,700,318
Attendance and Social Work Services 11-000-211-XXX262,860179,184178,744
Health Services 11-000-213-XXX640,025663,848670,839
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,614,6421,819,4601,866,407
Guidance 11-000-218-XXX1,229,8251,069,6681,038,759
Child Study Teams 11-000-219-XXX1,194,0681,180,7841,250,217
Improvement of Instructional Services 11-000-221-XXX474,077468,411463,549
Educational Media Services - School Library 11-000-222-XXX1,065,4071,155,3291,007,625
Instructional Staff Training Services 11-000-223-XXX423,374489,033499,312
General Administration 11-000-230-XXX634,630831,812740,811
School Administration 11-000-240-XXX2,379,5112,257,1222,156,619
Central Svcs & Admin Info Technology 11-000-25X-XXX940,946933,316945,866
Operation and Maintenance of Plant Services 11-000-26X-XXX6,057,7916,210,3676,127,961
Student Transportation Services 11-000-270-XXX4,583,9664,601,7104,251,752
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,706,39411,862,93012,410,144
Total Support Services Expenditures 36,680,46138,587,77138,308,923
TOTAL GENERAL CURRENT EXPENSE 63,031,43265,056,78764,557,478
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100215
Equipment 12-XXX-XXX-73X80,44971,85174,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0140,99783,288
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931090,000170,000
TOTAL CAPITAL EXPENDITURES 80,449302,948327,503
Summer School:
Instruction 13-422-100-XXX33,62750,20050,200
Support Services 13-422-200-XXX4,9009,2408,740
Total Summer School 38,52759,44058,940
Other Special Schools:
Instruction 13-4XX-100-XXX292,304565,176518,635
Support Services 13-4XX-200-XXX139,121164,444132,424
Total Other Special Schools 431,425729,620651,059
TOTAL SPECIAL SCHOOLS 469,952789,060709,999
Transfer of Funds to Charter Schools 10-000-100-56X21,64221,06921,069
OPERATING BUDGET GRAND TOTAL 63,603,47566,169,86465,616,049
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,94038,0530
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX26,37424,87817,478
Nonpublic Auxiliary Services 20-XXX-XXX-XXX50,82755,09840,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX81,89775,06138,836
Nonpublic Nursing Services 20-XXX-XXX-XXX32,34727,74823,594
Nonpublic Technology Initiative 20-XXX-XXX-XXX012,6580
Other Special Projects 20-XXX-XXX-XXX9198,2990
Total State Projects 192,364203,742119,908
Federal Projects:
Title I 20-XXX-XXX-XXX47,481145,57286,807
Title II 20-XXX-XXX-XXX0116,1600
Title III 20-XXX-XXX-XXX025,1650
Title IV 20-XXX-XXX-XXX05,4560
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,334,2571,067,380824,000
Other Special Projects 20-XXX-XXX-XXX165,745567,2780
Total Federal Projects 1,547,4831,930,947914,743
TOTAL GRANTS AND ENTITLEMENTS 1,751,7872,172,7421,034,651
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,269,5062,277,4362,226,747
TOTAL REPAYMENT OF DEBT 2,269,5062,277,4362,226,747
Total Expenditures 67,624,76870,620,04268,877,447
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 67,624,76870,620,04268,877,447

 

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 Budget2,225,1002,210,3141,372,130682,186
  Repayment of Debt119,99585,61900
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve121,329321,559231,65961,874
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve918,954983,49864,5440
      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 Cost12,32612,20913,02013,51013,779
Total Classroom Instruction6,9997,4097,5217,8078,100
Classroom-Salaries and Benefits6,6817,0757,1467,3287,697
Classroom-General Supplies and Textbooks203214237330248
Classroom-Purchased Services and Other115120139148155
Total Support Services1,9561,9842,0452,1052,176
Support Services-Salaries and Benefits1,6981,7281,7531,7711,829
Total Administrative Costs1,1641,1441,1111,2061,205
Administration-Salaries and Benefits9881,0249451,0181,033
Legal Costs027153217
Total Operations and Maintenance of Plant1,7071,6331,6951,7201,756
Operations & Maintenance of Plant-Salary & Ben.9591,007981962970
Total Food Services Costs120000
Total Extracurricular Costs322310323331343
Total Equipment Costs451921718
Employee Benefits as a % of Salaries27.826.930.530.632.4

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
  • The District participates with the Morris County Co-op as well as bids
  • with Ed. Data for custodial supplies, instructional supplies,buses,etc.
  • Last year the Township and District negotiated an Interlocal agreement
  • for a turf field. The District and Township also share equipment for
  • projects and fuel costs for buses and Township vehicles.In the future,
  • the Township and District will share the new DPW facility and adhere
  • to the new state mandates for cleaning buses. A sharing of sports fields
  • will continue as in the past.The District and Township will continue to
  • look into sharing a calendar and the District has shared a bid with the
  • Townshipfor solid waste removal and recycling.
  • The District shares services for special ed. students, transportatiion
  • along with the providing of lunch for two Private schools.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,532,534 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,068,480,233 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.2979 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,820,428 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,068,480,233 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.4086 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,532,534 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,624,105,136 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.3116 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy49,820,428 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,624,105,136 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3747 (L)

 

Administrative Salaries
Employee Name: Anthony J. Mistretta 
Job TitleBusiness Administrator Interim Business Administrator 
Base Annual Salary144,000 
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 Days222 
  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: 
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. Gregory McGann 
Job TitleDirector of Human Resources 
Base Annual Salary127,500 
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 25 
  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, Other216 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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. James Heinegg 
Job TitleAssistant Superintendent Assistant Superintendent 
Base Annual Salary137,700 
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 25 
  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, Other216 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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. Michael Rossi 
Job TitleSuperintendent Superintendent of Schools 
Base Annual Salary174,720 
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 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other508 
  Retirement Plans
Contractual Post-Employment Benefits Amount32,000 
  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 Scheiner 
Job TitleBuildings & Grounds Director 
Base Annual Salary81,120 
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 15 
  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, Other216 
  Retirement Plans
Contractual Post-Employment Benefits Amount4,056 
  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: Marilyn McSpirit 
Job TitleFood Service Director 
Base Annual Salary80,113 
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 Days220 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 11 
  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, Other216 
  Retirement Plans
Contractual Post-Employment Benefits Amount1,695 
  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 Cunningham 
Job TitleTransportation Director 
Base Annual Salary81,120 
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 15 
  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, Other210 
  Retirement Plans
Contractual Post-Employment Benefits Amount12,480 
  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