03/08/2011 MORRIS - WASHINGTON TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2326 2265 2206
Pupils on Roll - Special Full-Time 417 395 348
Subtotal - Pupils On Roll 2743 2660 2554
Private School Placements 16 17 16
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 11 9 7
MORRIS - WASHINGTON TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,231,358 847,631
Revenues from Local Sources:
Local Tax Levy 10-1210 30,279,036 30,487,832 30,705,982
Interest Earned on Capital Reserve Funds 10-1XXX 50
Other Restricted Miscellaneous Revenues 10-1XXX 50,000
Unrestricted Miscellaneous Revenues 10-1XXX 196,855 217,116 111,950
SUBTOTAL 30,475,891 30,704,948 30,867,982
Revenues from State Sources:
Extraordinary Aid 10-3131 490,590 244,815 244,815
Categorical Special Education Aid 10-3132 1,616,609 1,544,760 1,544,760
Equalization Aid 10-3176 4,775,420 5,212,373 5,621,938
Categorical Security Aid 10-3177 212,370
Categorical Transportation Aid 10-3121 819,015
SUBTOTAL 7,914,004 7,001,948 7,411,513
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 1,019,100
Equalization Aid - ARRA GSF 17-4521 39,451
Education Jobs Fund 18-4522 291,723
SUBTOTAL 1,058,551 291,723
Adjustment for Prior Year Encumbrances 112,829
Actual Revenues (Over)/Under Expenditures 770,713
TOTAL OPERATING BUDGET 40,219,159 39,051,083 39,418,849
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 40,248 88,162
Revenues from Federal Sources:
Title II 20-4451-4455 59,940 34,715
I.D.E.A. Part B (Handicapped) 20-4420-4429 895,811 607,019 483,848
Other 20-4XXX 54,118 305,755
TOTAL REVENUES FROM FEDERAL SOURCES 949,929 972,714 518,563
TOTAL GRANTS AND ENTITLEMENTS 990,177 1,060,876 518,563
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 48,897
Revenues from Local Sources:
Local Tax Levy 40-1210 1,501,120 1,510,490 1,424,176
TOTAL REVENUES FROM LOCAL SOURCES 1,501,120 1,510,490 1,424,176
TOTAL LOCAL REPAYMENT OF DEBT 1,501,120 1,510,490 1,473,073
TOTAL REPAYMENT OF DEBT 1,501,120 1,510,490 1,473,073
TOTAL REVENUES/SOURCES 42,710,456 41,622,449 41,410,485
MORRIS - WASHINGTON 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 12,976,727 12,134,584 12,343,969
Special Education 11-2XX-100-XXX 3,315,475 3,847,511 3,993,155
Basic Skills/Remedial 11-230-100-XXX 660,411 622,362 648,557
Bilingual Education 11-240-100-XXX 26,741 28,165 48,425
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 82,698 67,713 75,196
School Sponsored Athletics 11-402-100-XXX 62,938 59,564 56,100
Support Services:
Tuition 11-000-100-XXX 1,070,813 1,200,025 1,258,345
Attendance and Social Work Services 11-000-211-XXX 4,402 4,554 4,500
Health Services 11-000-213-XXX 527,879 561,186 571,881
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,700,798 1,673,578 1,503,475
Guidance 11-000-218-XXX 503,174 413,707 420,735
Child Study Teams 11-000-219-XXX 1,400,443 1,434,046 1,463,261
Improvement of Instructional Services 11-000-221-XXX 263,275 167,480 194,623
Educational Media Services - School Library 11-000-222-XXX 548,326 488,122 500,775
Instructional Staff Training Services 11-000-223-XXX 133,758 107,120 158,000
General Administration 11-000-230-XXX 966,530 753,926 650,002
School Administration 11-000-240-XXX 1,352,817 1,267,794 1,265,508
Central Svcs & Admin Info Technology 11-000-25X-XXX 541,951 546,125 535,699
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,036,578 3,395,765 3,363,540
Student Transportation Services 11-000-270-XXX 3,428,405 3,333,655 3,380,720
Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,948,573 6,765,827 6,788,355
Total Support Services Expenditures 22,427,722 22,112,910 22,059,419
TOTAL GENERAL CURRENT EXPENSE 39,552,712 38,872,809 39,224,821
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 50
Equipment 12-XXX-XXX-73X 5,692 9,575 61,318
Facilities Acquisition and Construction Services 12-000-4XX-XXX 628,773 97,266 29,354
TOTAL CAPITAL EXPENDITURES 634,465 106,841 90,722
Transfer of Funds to Charter Schools 10-000-100-56X 31,982 71,433 103,306
OPERATING BUDGET GRAND TOTAL 40,219,159 39,051,083 39,418,849
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 40,248 88,162
Federal Projects:
Title II 20-XXX-XXX-XXX 59,940 34,715
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 895,811 607,019 483,848
Other Special Projects 20-XXX-XXX-XXX 54,118 305,755
Total Federal Projects 949,929 972,714 518,563
TOTAL GRANTS AND ENTITLEMENTS 990,177 1,060,876 518,563
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,501,120 1,510,490 1,473,073
TOTAL REPAYMENT OF DEBT 1,501,120 1,510,490 1,473,073
Total Expenditures 42,710,456 41,622,449 41,410,485
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 42,710,456 41,622,449 41,410,485
MORRIS - WASHINGTON 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 2,938,882 1,062,420 1,352,420 778,765
Repayment of Debt 0 0 48,897 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 712,641 354,887 354,887 354,937
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 63,557 1,505,334 273,976 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 - WASHINGTON 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 12052 12343 12899 12934 13574
Total Classroom Instruction 7369 7905 7735 7982 8487
Classroom-Salaries and Benefits 6972 7396 7256 7497 7987
Classroom-General Supplies and Textbooks 257 302 280 279 288
Classroom-Purchased Services and Other 139 207 199 205 212
Total Support Services 2184 2309 2291 2247 2332
Support Services-Salaries and Benefits 1826 1963 1890 1837 1959
Total Administrative Costs 1140 1163 1114 1196 1196
Administration-Salaries and Benefits 963 1010 959 998 1036
Legal Costs 0 27 22 28 20
Total Operations and Maintenance of Plant 1303 1271 1406 1448 1493
Operations & Maintenance of Plant-Salary & Ben. 689 697 728 738 769
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 57 68 40 60 65
Total Equipment Costs 25 2 3 4 24
Employee Benefits as a % of Salaries 28.9 29.6 30.3 29.7 29.1
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 - WASHINGTON TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MORRIS - WASHINGTON TWP
Shared Services -- Description of Shared Services
_________________________________________________
The Board and administration have an accute focus on maximizing the use
of shared services when monetary or operational savings can be realized.
The District has entered into joint purchasing agreements in several
areas where feasible to reduce costs. The District currently pools
purchases for telephone and utility services with Districts statewide in
an effort to control costs in those areas. In addition, the majority of
instructional, office, and custodial supplies are purchased through a
bidding cooperative. Transportation services are coordinated with
several educational services commissions for the provision of out-of-
district and non-public transportation. The District has joined with
the municipality to jointly purchase fuel for the bus fleet and is in
discussions to share facilites for the repair and maintenance of the
bus fleet. In addition, the District provides transportation services
for the regional High School as well as surrounding districts which
enables the district to utilize equipment in a more efficient manner.
MORRIS - WASHINGTON TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 30,596,907 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,824,582,992 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.0832 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 32,064,240 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,824,582,992 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.1352 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 30,596,907 (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)X100 0.9738 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 32,064,240 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 3,142,094,828 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.0205 (L)
MORRIS - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Jeffrey Mohre
Job Title Superintendent
Base Annual Salary 175,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 04/12/2010
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,700
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 - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Rick Papera
Job Title Assistant Superintendent
Base Annual Salary 132,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 08/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 27
Annual Sick Days 12
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,515
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 - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Liz George
Job Title Business Administrator
Base Annual Salary 141,940
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 12
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,070
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 1,260
Life Insurance 0
Other Insurances 0
Retirement Plans 1,000
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 - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Burt Horner
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 98,839
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 15
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,300
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 1,000
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 - WASHINGTON TWP
17. Salaries and Benefits of Certain District Employees
Name Paul Henry
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 104,285
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 450
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 1,000
Post-Employment Benefits 24,570
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