03/27/2012 MORRIS - ROCKAWAY TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2119 2071 2035
Pupils on Roll - Special Full-Time 441 439 447
Subtotal - Pupils On Roll 2560 2510 2482
Private School Placements 11 8 8
Pupils Sent to Other Dists-Spec Ed Prog 7 9 10
MORRIS - ROCKAWAY TWP
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 461,183
Withdrawal from Cap Res-for Local Share 10-307 205,837 826,813
Withdrawal from Maint. Reserve 10-310 20,000
Revenues from Local Sources:
Local Tax Levy 10-1210 40,194,736 40,547,065 40,625,927
Tuition 10-1300 56,630
Transportation Fees from Individuals 10-1410 1,768 5,000 2,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,349 3,000 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 517,150 101,500
Unrestricted Miscellaneous Revenues 10-1XXX 163,819 45,000 10,000
SUBTOTAL 40,419,302 41,117,215 40,742,427
Revenues from State Sources:
Extraordinary Aid 10-3131 469,508 624,572 324,572
Other State Aids 10-3XXX 13,329
Categorical Special Education Aid 10-3132 1,387,892 1,452,953 1,530,639
Equalization Aid 10-3176 397,456 961,302
Categorical Security Aid 10-3177 42,649
Categorical Transportation Aid 10-3121 129,244
SUBTOTAL 1,870,729 2,474,981 2,988,406
Revenues from Federal Sources:
IMPACT Aid 10-4100 310,309 173,451 150,000
Education Jobs Fund 18-4522 106,541
SUBTOTAL 416,850 173,451 150,000
Adjustment for Prior Year Encumbrances 409,374
Actual Revenues (Over)/Under Expenditures -381,251
TOTAL OPERATING BUDGET 42,325,630 44,380,858 45,188,829
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,179
TOTAL REVENUES FROM STATE SOURCES 6,179
Revenues from Federal Sources:
Title I 20-4411-4416 63,178 117,109 33,010
Title II 20-4451-4455 62,383 67,908 40,841
Title III 20-4491-4494 8,313 22,446 12,346
Title IV 20-4471-4474 15
I.D.E.A. Part B (Handicapped) 20-4420-4429 620,484 611,095 580,000
TOTAL REVENUES FROM FEDERAL SOURCES 754,373 818,558 666,197
TOTAL GRANTS AND ENTITLEMENTS 754,373 824,737 666,197
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 486,551 476,644 462,334
TOTAL REVENUES FROM LOCAL SOURCES 486,551 476,644 462,334
Revenues from State Sources:
Debt Service Aid Type II 40-3160 158,118 154,899 150,248
TOTAL LOCAL REPAYMENT OF DEBT 644,669 631,544 612,582
TOTAL REPAYMENT OF DEBT 644,669 631,544 612,582
TOTAL REVENUES/SOURCES 43,724,672 45,837,139 46,467,608
MORRIS - ROCKAWAY TWP
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 10,744,732 10,283,275 11,021,995
Special Education 11-2XX-100-XXX 4,894,672 5,213,759 5,180,643
Basic Skills/Remedial 11-230-100-XXX 876,925 741,081 428,534
Bilingual Education 11-240-100-XXX 231,342 243,000 246,020
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 21,142 18,000 18,000
Other Instructional Programs 11-4XX-100-XXX 1,049
Before/After School Programs 11-421-XXX-XXX 8,000 8,000
Community Services Programs/Operations 11-800-330-XXX 9,981 17,500 17,500
Support Services:
Tuition 11-000-100-XXX 556,310 879,501 837,273
Attendance and Social Work Services 11-000-211-XXX 1,525 2,050 2,050
Health Services 11-000-213-XXX 503,642 529,440 538,787
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 2,210,173 2,136,155 2,451,073
Guidance 11-000-218-XXX 453,006 488,978 574,362
Child Study Teams 11-000-219-XXX 1,327,583 1,261,258 1,343,878
Improvement of Instructional Services 11-000-221-XXX 231,147 289,643 280,698
Educational Media Services - School Library 11-000-222-XXX 299,177 317,220 322,398
Instructional Staff Training Services 11-000-223-XXX 29,786 93,338 79,200
General Administration 11-000-230-XXX 926,991 1,063,408 975,749
School Administration 11-000-240-XXX 1,796,086 1,846,425 1,835,233
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,120,425 1,141,549 1,054,074
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,979,077 4,377,616 4,717,102
Student Transportation Services 11-000-270-XXX 2,647,174 2,842,763 2,780,842
Personal Services - Employee Benefits 11-XXX-XXX-2XX 9,327,593 9,571,256 9,446,250
Total Support Services Expenditures 25,409,695 26,840,600 27,238,969
TOTAL GENERAL CURRENT EXPENSE 42,189,538 43,365,215 44,159,661
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3,000 3,000
Equipment 12-XXX-XXX-73X 62,773 727,560 699,949
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,292 208,348 285,530
TOTAL CAPITAL EXPENDITURES 65,065 938,908 988,479
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 71,027 75,835 39,789
OPERATING BUDGET GRAND TOTAL 42,325,630 44,380,858 45,188,829
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 244
Other State Projects:
Nonpublic Nursing Services 20-XXX-XXX-XXX 5,935
Total State Projects 6,179
Federal Projects:
Title I 20-XXX-XXX-XXX 63,178 117,109 33,010
Title II 20-XXX-XXX-XXX 62,383 67,908 40,841
Title III 20-XXX-XXX-XXX 8,313 22,446 12,346
Title IV 20-XXX-XXX-XXX 15
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 620,484 611,095 580,000
Total Federal Projects 754,373 818,558 666,197
TOTAL GRANTS AND ENTITLEMENTS 754,373 824,737 666,197
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 644,669 631,544 612,582
TOTAL REPAYMENT OF DEBT 644,669 631,544 612,582
Total Expenditures 43,724,672 45,837,139 46,467,608
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
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 43,724,672 45,837,139 46,467,608
MORRIS - ROCKAWAY TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 1,262,061 1,170,151 1,170,151 708,968
Repayment of Debt 1 1 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 386,660 1,308,846 1,206,009 382,196
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 122,390 122,390 102,390
Legal Reserve 230,964 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
MORRIS - ROCKAWAY TWP
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 15508 15224 15116 15466 16015
Total Classroom Instruction 9068 8689 8801 8940 9173
Classroom-Salaries and Benefits 8864 8401 8603 8713 8899
Classroom-General Supplies and Textbooks 180 277 189 218 255
Classroom-Purchased Services and Other 23 11 9 9 19
Total Support Services 2501 2609 2523 2515 2727
Support Services-Salaries and Benefits 2351 2482 2364 2346 2546
Total Administrative Costs 1864 1889 1788 1891 1834
Administration-Salaries and Benefits 1430 1516 1378 1444 1395
Legal Costs 0 36 44 62 40
Total Operations and Maintenance of Plant 1814 1802 1991 2104 2266
Operations & Maintenance of Plant-Salary & Ben. 935 970 1054 1068 1118
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 51 11 7 7 7
Total Equipment Costs 19 25 284 290 282
Employee Benefits as a % of Salaries 29.2 34.4 35.3 35.3 34.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 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, when available. This
publication is available in the board office and public libraries. The same calculations were performed using the 2011-12
revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
MORRIS - ROCKAWAY TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
08162 Solar Lease 606,113 Year 2 of 5 year lease/purchase
Total Unusual Revenues:
0 Total Unusual Appropriations: 606,113
MORRIS - ROCKAWAY TWP
Shared Services -- Description of Shared Services
_________________________________________________
District is actively involved in shared savings programs with the
Township of Rockaway for purchase of fuel (gas), grounds maintenance,
custodial services, field maintenance, supply/materila purchasing.
The District is actively involved in shared savings property/auto/
worker compensation insurance through SAIF and NJSBAIG Insurance
pools.
The District is actively involved in a purchasing pool for the
purchase of school supplies/professional services and other materials
essential to the daily operations of a school with 450+ schools via
Ed Data.
The District is actively involved in purchasing pools run by MCESC
and MCCPC for various materials, equipment and services.
MORRIS - ROCKAWAY TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,586,496 (A)
Estimated Net Taxable Valuation (as of 01/31/2012 ) 3,601,736,700 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.1269 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 41,055,985 (D)
Estimated Net Taxable Valuation (as of 01/31/2012 ) 3,601,736,700 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.1399 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 40,586,496 (G)
Estimated Equalized Valuation (as of 01/31/2012 ) 3,601,736,700 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1269 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 41,055,985 (J)
Estimated Equalized Valuation (as of 01/31/2012 ) 3,601,736,700 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.1399 (L)
MORRIS - ROCKAWAY TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Debbie Grefe
Job Title Superintendent
Base Annual Salary 150,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
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 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
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 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 07/01/2011
Ending Date of Contract 06/30/2012
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 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
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 07/01/2011
Ending Date of Contract 06/30/2012
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 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
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 07/01/2011
Ending Date of Contract 06/30/2012
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 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
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