03/31/2011 MORRIS - ROCKAWAY TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2198 2119 2103
Pupils on Roll - Special Full-Time 412 441 441
Subtotal - Pupils On Roll 2610 2560 2544
Private School Placements 12 11 9
Pupils Sent to Other Dists-Spec Ed Prog 9 7 10
Pupils Received 1
MORRIS - ROCKAWAY TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 815,748
Withdrawal from Cap Res-for Local Share 10-307 129,145 205,837
Revenues from Local Sources:
Local Tax Levy 10-1210 38,637,775 40,194,736 40,547,065
Tuition 10-1300 86,567 43,750
Transportation Fees from Individuals 10-1410 5,000 5,000
Transportation Fees from Other LEAs 10-1420-1440 4,479
Interest Earned on Capital Reserve Funds 10-1XXX 4,238 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 517,150
Unrestricted Miscellaneous Revenues 10-1XXX 140,508 45,000 45,000
SUBTOTAL 38,873,567 40,291,486 41,117,215
Revenues from State Sources:
Extraordinary Aid 10-3131 502,964 624,572 624,572
Other State Aids 10-3XXX 14,724
Categorical Special Education Aid 10-3132 1,520,810 1,452,953
Equalization Aid 10-3176 1,007,368 1,387,892 397,456
Categorical Security Aid 10-3177 145,033
Categorical Transportation Aid 10-3121 426,005
SUBTOTAL 3,616,904 2,012,464 2,474,981
Revenues from Federal Sources:
IMPACT Aid 10-4100 389,376 150,000 173,451
Equalization Aid - ARRA ESF 16-4520 226,804
Equalization Aid - ARRA GSF 17-4521 8,780
SUBTOTAL 624,960 150,000 173,451
Adjustment for Prior Year Encumbrances 749,825
Actual Revenues (Over)/Under Expenditures 1,976,077
TOTAL OPERATING BUDGET 45,091,508 44,148,668 43,971,484
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,028
TOTAL REVENUES FROM STATE SOURCES 1,028
Revenues from Federal Sources:
Title I 20-4411-4416 37,596 38,654 39,154
Title II 20-4451-4455 40,841 40,841
Title III 20-4491-4494 22,342 22,342
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,190,601 564,595 550,495
Other 20-4XXX 71,094
TOTAL REVENUES FROM FEDERAL SOURCES 1,299,291 666,432 652,832
TOTAL GRANTS AND ENTITLEMENTS 1,299,291 667,460 652,832
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 471,605 486,551 476,644
TOTAL REVENUES FROM LOCAL SOURCES 471,605 486,551 476,644
Revenues from State Sources:
Debt Service Aid Type II 40-3160 191,276 158,118 154,899
TOTAL LOCAL REPAYMENT OF DEBT 662,881 644,669 631,544
TOTAL REPAYMENT OF DEBT 662,881 644,669 631,544
TOTAL REVENUES/SOURCES 47,053,680 45,460,797 45,255,860
MORRIS - ROCKAWAY TWP
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 12,621,246 11,426,547 10,216,072
Special Education 11-2XX-100-XXX 5,114,620 5,177,775 5,214,008
Basic Skills/Remedial 11-230-100-XXX 346,272 306,959 741,081
Bilingual Education 11-240-100-XXX 314,331 237,844 243,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 104,480 18,000
Other Instructional Programs 11-4XX-100-XXX 69,363 8,000
Before/After School Programs 11-421-XXX-XXX 8,000
Summer School 11-422-XXX-XXX 34,986
Community Services Programs/Operations 11-800-330-XXX 41,974 15,500 17,500
Support Services:
Tuition 11-000-100-XXX 955,550 1,030,186 879,501
Attendance and Social Work Services 11-000-211-XXX 1,525 2,050 2,050
Health Services 11-000-213-XXX 482,979 527,953 529,440
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,989,651 1,872,676 2,134,740
Guidance 11-000-218-XXX 583,838 480,754 497,178
Child Study Teams 11-000-219-XXX 1,363,051 1,335,388 1,371,089
Improvement of Instructional Services 11-000-221-XXX 269,814 282,968 289,499
Educational Media Services - School Library 11-000-222-XXX 369,173 334,010 317,050
Instructional Staff Training Services 11-000-223-XXX 97,190 89,926 78,250
General Administration 11-000-230-XXX 831,929 974,875 999,348
School Administration 11-000-240-XXX 2,045,203 1,940,227 1,724,068
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,156,943 1,170,228 1,125,282
Operation and Maintenance of Plant Services 11-000-26X-XXX 4,195,682 4,331,815 4,156,739
Student Transportation Services 11-000-270-XXX 2,775,026 2,992,623 2,842,213
Personal Services - Employee Benefits 11-XXX-XXX-2XX 8,568,426 9,390,384 9,569,123
Total Support Services Expenditures 25,685,980 26,756,063 26,515,570
TOTAL GENERAL CURRENT EXPENSE 44,333,252 43,928,688 42,973,231
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3,000 3,000
Equipment 12-XXX-XXX-73X 49,723 84,708 720,040
Facilities Acquisition and Construction Services 12-000-4XX-XXX 624,747 44,437 198,478
TOTAL CAPITAL EXPENDITURES 674,470 132,145 921,518
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 900 900
Total Summer School 900 900
TOTAL SPECIAL SCHOOLS 900 900
Transfer of Funds to Charter Schools 10-000-100-56X 83,786 86,935 75,835
OPERATING BUDGET GRAND TOTAL 45,091,508 44,148,668 43,971,484
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 628
Other State Projects:
Nonpublic Technology Initiative 20-XXX-XXX-XXX 400
Total State Projects 1,028
Federal Projects:
Title I 20-XXX-XXX-XXX 37,596 38,654 39,154
Title II 20-XXX-XXX-XXX 40,841 40,841
Title III 20-XXX-XXX-XXX 22,342 22,342
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,190,601 564,595 550,495
Other Special Projects 20-XXX-XXX-XXX 71,094
Total Federal Projects 1,299,291 666,432 652,832
TOTAL GRANTS AND ENTITLEMENTS 1,299,291 667,460 652,832
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 662,881 644,669 631,544
TOTAL REPAYMENT OF DEBT 662,881 644,669 631,544
Total Expenditures 47,053,680 45,460,797 45,255,860
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 47,053,680 45,460,797 45,255,860
MORRIS - ROCKAWAY TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 1,656,711 1,262,061 677,277 677,277
Repayment of Debt 1 1 1 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 832,240 386,660 260,515 57,678
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,597,838 230,964 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
MORRIS - ROCKAWAY TWP
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 14822 15421 14533 15290 15116
Total Classroom Instruction 8599 9068 8553 9009 8801
Classroom-Salaries and Benefits 8147 8864 8368 8783 8603
Classroom-General Supplies and Textbooks 432 180 178 218 189
Classroom-Purchased Services and Other 21 23 7 8 9
Total Support Services 2476 2501 2292 2388 2523
Support Services-Salaries and Benefits 2290 2351 2099 2181 2364
Total Administrative Costs 1719 1864 1793 1868 1788
Administration-Salaries and Benefits 1309 1430 1378 1432 1378
Legal Costs 0 36 28 29 37
Total Operations and Maintenance of Plant 1761 1814 1889 2013 1991
Operations & Maintenance of Plant-Salary & Ben. 929 935 1010 1048 1054
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 74 51 0 0 7
Total Equipment Costs 64 19 32 33 284
Employee Benefits as a % of Salaries 26.2 29.2 32.4 34.0 35.3
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 Comparative Spending Guide and can be found on the Department of Education's Internet address:
http://www.state.nj.us/ education under Finance, when available. 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.
MORRIS - ROCKAWAY TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
00252 SREC 542,150 Sale of energy credits
08162 Lease payment solar proj 684,040
Total Unusual Revenues:
542,150 Total Unusual Appropriations: 684,040
MORRIS - ROCKAWAY TWP
Shared Services -- Description of Shared Services
_________________________________________________
We are the lead agency for a 12 district fuel oil consortium.
We also have a shared services agreement with the Townshop of Rockaway
for several other extraordinary shared services.
We participate in a 4 disrtict shared servies agreement for demographic
services.
We are part of a 400+ school district cooperative purchasing agreement
(Ed Data) for supplies, materials and services.
We participate in the Morris county Cooperative and the Middlesex County
Educational Services copperative for supplies, services and equipment.
We are part of ACES and ACT cooperative programs for energy and
telephone services.
MORRIS - ROCKAWAY TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,370,901 (A)
Estimated Net Taxable Valuation (as of 01/01/2011 ) 2,829,943,469 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.4266 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 40,816,174 (D)
Estimated Net Taxable Valuation (as of 01/01/2011 ) 2,829,943,469 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.4423 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,370,901 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 4,298,659,562 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9392 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 40,816,174 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 4,298,659,562 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.9495 (L)
MORRIS - ROCKAWAY TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Gary J. Vitta
Job Title Superintendent
Base Annual Salary 197,427
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 650
Bonuses 6,000
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 13,611
Dental Insurance 648
Life Insurance 0
Other Insurances 4,987
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MORRIS - ROCKAWAY TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. James P. Verbist
Job Title Business Administrator
Base Annual Salary 166,595
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 14
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 650
Bonuses 3,500
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 13,611
Dental Insurance 648
Life Insurance 0
Other Insurances 4,987
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MORRIS - ROCKAWAY TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Debbie Grefe
Job Title Assistant Superintendent
Base Annual Salary 133,900
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 650
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 5,629
Dental Insurance 215
Life Insurance 0
Other Insurances 2,062
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MORRIS - ROCKAWAY TWP
17. Salaries and Benefits of Certain District Employees
Name Jeannette Ferranti
Job Title Information Technology
Base Annual Salary 78,411
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 13,611
Dental Insurance 648
Life Insurance 0
Other Insurances 4,987
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MORRIS - ROCKAWAY TWP
17. Salaries and Benefits of Certain District Employees
Name Arthur Pierfy
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 76,100
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 13,610
Dental Insurance 648
Life Insurance 0
Other Insurances 4,987
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments