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User Friendly Budgets
2011-2012

MORRIS - WEST MORRIS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,2802,3382,386
Pupils on Roll Regular Shared-Time120
spacing
Pupils on Roll - Special Full-Time406398400
Pupils on Roll - Special Shared-Time690
Private School Placements393936
spacing
Pupils Sent to Other Districts-Reg Prog0020
Pupils Sent to Other Dists-Spec Ed Prog8619
Pupils Received066
Pupils in State Facilities112

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,888,757 1,248,354
Withdrawal from Cap Res-for Local Share 10-307 0 419,975 514,600
Transfers from Other Funds 10-5200 -555,837 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 37,672,234 38,638,243 38,638,243
Tuition 10-1300 14,477 2,000 44,775
Interest Earned on Capital Reserve Funds 10-1XXX 8,285 4,596 8,405
Other Restricted Miscellaneous Revenues 10-1XXX 0 402,550 324,693
Unrestricted Miscellaneous Revenues 10-1XXX 497,820 3,750 10,500
SUBTOTAL  38,192,816 39,051,139 39,026,616
Revenues from State Sources:
Extraordinary Aid 10-3131 288,245 0 0
Other State Aids 10-3XXX 27,633 0 0
Categorical Special Education Aid 10-3132 1,054,402 1,640,559 1,640,559
Equalization Aid 10-3176 1,244,548 405,999 405,999
Categorical Security Aid 10-3177 136,839 214,218 214,218
Adjustment Aid 10-3178 0 0 183,799
Categorical Transportation Aid 10-3121 843,847 878,871 1,337,955
SUBTOTAL  3,595,514 3,139,647 3,782,530
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 403,257 0 0
Equalization Aid - ARRA GSF 17-4521 15,611 0 0
Education Jobs Fund 18-4522 0 0 169,986
SUBTOTAL  418,868 0 169,986
Adjustment for Prior Year Encumbrances  0 288,099 0
Actual Revenues (Over)/Under Expenditures  1,881,683 0 0
TOTAL OPERATING BUDGET  43,533,044 44,787,617 44,742,086
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,393 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 51,584 0 0
TOTAL REVENUES FROM STATE SOURCES  51,584 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,121,887 489,040 515,924
Other 20-4XXX 46,454 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,168,341 489,040 515,924
TOTAL GRANTS AND ENTITLEMENTS  1,223,318 489,040 515,924
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 2,376,888 2,374,400 2,373,181
TOTAL REVENUES FROM LOCAL SOURCES  2,376,888 2,374,400 2,373,181
TOTAL LOCAL REPAYMENT OF DEBT  2,376,888 2,374,400 2,373,181
TOTAL REPAYMENT OF DEBT  2,376,888 2,374,400 2,373,181
TOTAL REVENUES/SOURCES  47,133,250 47,651,057 47,631,191
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  47,133,250 47,651,057 47,631,191

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,908,39314,732,39514,944,008
Special Education 11-2XX-100-XXX2,380,7722,431,2652,530,533
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX472,107427,450424,265
School Sponsored Athletics 11-402-100-XXX1,780,3551,780,3121,761,533
Other Instructional Programs 11-4XX-100-XXX3,6494,0004,000
Support Services:
Tuition 11-000-100-XXX2,179,6002,820,3432,685,092
Attendance and Social Work Services 11-000-211-XXX19,96523,67220,740
Health Services 11-000-213-XXX486,450538,733518,027
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217173,44866,74566,675
Guidance 11-000-218-XXX1,637,1741,642,4781,683,943
Child Study Teams 11-000-219-XXX1,243,2131,323,4801,247,827
Improvement of Instructional Services 11-000-221-XXX415,686465,041422,743
Educational Media Services - School Library 11-000-222-XXX497,645444,092371,311
Instructional Staff Training Services 11-000-223-XXX257,192260,050253,159
General Administration 11-000-230-XXX1,003,182983,0011,008,368
School Administration 11-000-240-XXX1,724,4021,645,7531,674,833
Central Svcs & Admin Info Technology 11-000-25X-XXX929,358995,327994,562
Operation and Maintenance of Plant Services 11-000-26X-XXX3,250,6433,277,3033,315,777
Student Transportation Services 11-000-270-XXX2,870,3902,949,2272,849,836
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,468,6007,041,1607,201,861
Food Services 11-000-310-XXX36,75100
Total Support Services Expenditures 23,193,69924,476,40524,314,754
TOTAL GENERAL CURRENT EXPENSE 42,738,97543,851,82743,979,093
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,5968,405
Equipment 12-XXX-XXX-73X452,972279,62199,127
Facilities Acquisition and Construction Services 12-000-4XX-XXX341,097236,195140,861
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310415,378514,600
TOTAL CAPITAL EXPENDITURES 794,069935,790762,993
OPERATING BUDGET GRAND TOTAL 43,533,04444,787,61744,742,086
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,39300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX16,40500
Nonpublic Nursing Services 20-XXX-XXX-XXX19,45400
Other Special Projects 20-XXX-XXX-XXX15,72500
Total State Projects 51,58400
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,121,887489,040515,924
Other Special Projects 20-XXX-XXX-XXX46,45400
Total Federal Projects 1,168,341489,040515,924
TOTAL GRANTS AND ENTITLEMENTS 1,223,318489,040515,924
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,376,8882,374,4002,373,181
TOTAL REPAYMENT OF DEBT 2,376,8882,374,4002,373,181
Total Expenditures 47,133,25047,651,05747,631,191
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 47,133,25047,651,05747,631,191

 

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 Budget1,192,4911,197,7461,197,746889,990
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,566,7312,014,6461,599,2671,093,072
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve3,886,8792,829,355940,5980
      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 Cost13,86113,87913,93413,89113,799
Total Classroom Instruction7,9677,9187,8977,8617,893
Classroom-Salaries and Benefits7,6997,6537,5667,5127,578
Classroom-General Supplies and Textbooks240223277296253
Classroom-Purchased Services and Other2842545461
Total Support Services2,0852,1342,1432,1352,031
Support Services-Salaries and Benefits1,8091,9261,8791,8651,805
Total Administrative Costs1,5481,6041,5771,5721,572
Administration-Salaries and Benefits1,2361,2531,1841,1761,179
Legal Costs038464645
Total Operations and Maintenance of Plant1,3191,3381,3291,3301,327
Operations & Maintenance of Plant-Salary & Ben.638660636631643
Total Food Services Costs014000
Total Extracurricular Costs9301,005973977955
Total Equipment Costs2841698210236
Employee Benefits as a % of Salaries21.5242727.127.2

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
  • ACT: renewed participation in cooperative bid for telecom services
  • SRO: Student Resource Officer shared with Mendham Boro for educational
  • and security needs at West Morris Mendham High School
  • ACES: cooperative purchasing for gas & electrical needs of the district
  • MEIG: workers comp ins. pool; our district has been a member since the
  • inception in 1985. (Morris Essex Insurance Group)
  • MEIG: property and casualty ins. pool, the district joined this pool in
  • 2008, the pool is an extension of the workers comp pool
  • SHBP: state ins. pool for medical coverage for all employees since 1998
  • MCCPC: participate in cooperative purchasing for supplies via Morris
  • County Cooperative Pricing Council
  • SOCCP: participate in cooperative purchasing for supplies via Somerset
  • County Cooperative Pricing Council
  • Ed Data: cooperative bid with multiple districts for supplies
  • Pittsgrove: cooperative bid with multiple districts for supplies
  • Transportation: agreements with Mendham Twp. BOE and Washington Twp. BOE
  • for transporting our students to & from (tiered sysstem)
  • Other Shared Svcs: Bus fuel purchased thru Washington Twp. Municipal
  • Dept. of Public Works; equipment for maintenance of
  • fields shared between Wash. Twp. & West Morris Reg'l;
  • sharing of stage lighting with Wash. Twp. BOE.; fire
  • and bus safety training shared with Wash. Twp BOE;
  • Chester Twp. provides maintenance of playing fields on
  • North Road for the district.

 

Estimated Tax Rate Information
CHESTER BORO
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,245,279 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)389,281,256 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3199 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,321,785 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)389,281,256 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3395 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,245,279 (G)
Estimated Equalized Valuation (as of 10/01/2010)439,149,900 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2836 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,321,785 (J)
Estimated Equalized Valuation (as of 10/01/2010)439,149,900 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3010 (L)
spacing
CHESTER TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,902,461 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,844,200,935 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4827 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,449,393 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,844,200,935 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5124 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,902,461 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,066,993,099 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4307 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,449,393 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,066,993,099 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4572 (L)
spacing
MENDHAM BORO
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,751,137 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,296,664,611 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4435 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,104,467 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,296,664,611 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4708 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,751,137 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,412,817,864 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4071 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,104,467 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,412,817,864 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4321 (L)
spacing
MENDHAM TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,657,010 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,889,936,443 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4581 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,188,864 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,889,936,443 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4862 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,657,010 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,082,272,422 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4157 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,188,864 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,082,272,422 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4413 (L)
spacing
WASHINGTON TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,082,356 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,820,516,022 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4993 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,947,524 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,820,516,022 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5300 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy14,082,356 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,142,094,828 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4482 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy14,947,524 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,142,094,828 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4757 (L)

 

Administrative Salaries
Employee Name: Anthony di Batistta 
Job TitleSuperintendent na 
Base Annual Salary192,382 
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 15 
  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 DaysBereavement 
Benefits: 
Allowances7,515 
Bonuses4,000 
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 ContractTeachers receive $15,000 max 
   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: Charles Cantrell 
Job TitleCoordinator/Dir./Mgr./Supvr. na 
Base Annual Salary96,887 
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 DaysBereavement 
Benefits: 
Allowances2,295 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,000 
  Description of: 
   Buyback of Sick Days at the End of Contractteachers receive $15,000 max 
   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: L. Dougalas Pechanec 
Job TitleBusiness Administrator na 
Base Annual Salary165,862 
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 DaysBereavement 
Benefits: 
Allowances4,957 
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 ContractTeachers receive $15,000 max 
   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