=0C
03/30/2011 MORRIS - MOUNT =
ARLINGTON BORO
Advertised =
Enrollments
ENROLLMENT CATEGORY October 15, 2009 =
October 15, 2010 October 15, 2011
Actual =
Actual Estimated
=20
Pupils on Roll Regular Full-Time 321 =
318 315
Pupils on Roll - Special Full-Time 60 =
64 65
Subtotal - Pupils On Roll 381 =
382 380
Private School Placements 8 =
8 10
Pupils Sent to Other Districts-Reg Prog 150 =
146 158
Pupils Sent to Other Dists-Spec Ed Prog 41 =
37 36
Pupils Received 1 =
1
=0C
MORRIS - MOUNT =
ARLINGTON BORO
Advertised =
Revenues
Budget Category Account =
2009-10 2010-11 2011-12
=
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 =
356,588 254,033
Withdrawal from Cap Res-for Local Share 10-307 =
366,950
Revenues from Local Sources: =
=20
Local Tax Levy 10-1210 =
8,752,714 8,746,381 8,921,309
Tuition 10-1300 =
18,647 62,612
Interest Earned on Capital Reserve Funds 10-1XXX =
25 400 400
Unrestricted Miscellaneous Revenues 10-1XXX =
381,038 167,909 218,845
SUBTOTAL =
9,152,424 8,914,690 9,203,166
Revenues from State Sources: =
=20
Extraordinary Aid 10-3131 =
140,421 70,000
Categorical Special Education Aid 10-3132 =
220,922 284,166 323,322
Categorical Security Aid 10-3177 =
32,430 51,468
Adjustment Aid 10-3178 =
82,250
Categorical Transportation Aid 10-3121 =
191,514 10,382
SUBTOTAL =
667,537 284,166 455,172
Revenues from Federal Sources: =
=20
Education Jobs Fund 18-4522 =
26,135
SUBTOTAL =
26,135
Adjustment for Prior Year Encumbrances =
338,228
Actual Revenues (Over)/Under Expenditures =
-493,838
TOTAL OPERATING BUDGET =
9,326,123 9,893,672 10,305,456
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX =
1,105
Revenues from State Sources: =
=20
Other Restricted Entitlements 20-32XX =
427 400
TOTAL REVENUES FROM STATE SOURCES =
427 400
Revenues from Federal Sources: =
=20
Title I 20-4411-4416 =
25,639 21,000 19,395
Title II 20-4451-4455 =
19,094
I.D.E.A. Part B (Handicapped) 20-4420-4429 =
254,909 158,000 113,686
Other 20-4XXX =
24,296 2,150
TOTAL REVENUES FROM FEDERAL SOURCES =
304,844 181,150 152,175
TOTAL GRANTS AND ENTITLEMENTS =
306,376 181,550 152,175
REPAYMENT OF DEBT
Revenues from Local Sources: =
=20
Local Tax Levy 40-1210 =
233,906 235,194 236,294
TOTAL REVENUES FROM LOCAL SOURCES =
233,906 235,194 236,294
TOTAL LOCAL REPAYMENT OF DEBT =
233,906 235,194 236,294
Actual Revenues (Over)/Under Expenditures =
25
TOTAL REPAYMENT OF DEBT =
233,931 235,194 236,294
TOTAL REVENUES/SOURCES =
9,866,430 10,310,416 10,693,925
MORRIS - MOUNT =
ARLINGTON BORO
Advertised =
Appropriations
Budget Category Account =
2009-10 2010-11 2011-12=20
=
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs =
11-1XX-100-XXX 1,801,306 1,809,225 1,970,446
Special Education =
11-2XX-100-XXX 662,894 557,326 539,811
Basic Skills/Remedial =
11-230-100-XXX 35,680 54,360 52,401
Bilingual Education =
11-240-100-XXX 10,948 10,715 10,789
School-Spon. Co/Extra-Curr. Activities =
11-401-100-XXX 27,064 8,489 8,674
School Sponsored Athletics =
11-402-100-XXX 35,424
Summer School =
11-422-XXX-XXX 20,200 20,716
Support Services:
Tuition =
11-000-100-XXX 3,298,984 3,599,323 3,277,405
Attendance and Social Work Services =
11-000-211-XXX 47,965 7,600 7,752
Health Services =
11-000-213-XXX 140,029 140,783 138,804
Speech, OT, PT, Related & Extraordinary Services =
11-000-216,217 282,421 389,032 410,055
Guidance =
11-000-218-XXX 18,543 17,483 17,772
Child Study Teams =
11-000-219-XXX 222,669 192,834 200,953
Improvement of Instructional Services =
11-000-221-XXX 6,560 30,042 31,103
Educational Media Services - School Library =
11-000-222-XXX 21,071 35,846 39,339
General Administration =
11-000-230-XXX 291,091 320,966 298,101
School Administration =
11-000-240-XXX 173,379 134,376 135,378
Central Svcs & Admin Info Technology =
11-000-25X-XXX 101,404 130,023 134,840
Operation and Maintenance of Plant Services =
11-000-26X-XXX 646,515 794,346 661,643
Student Transportation Services =
11-000-270-XXX 487,680 576,561 575,921
Personal Services - Employee Benefits =
11-XXX-XXX-2XX 984,661 1,051,746 1,180,218
Total Support Services Expenditures =
6,722,972 7,420,961 7,109,284
TOTAL GENERAL CURRENT EXPENSE =
9,296,288 9,881,276 9,712,121
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 =
400 400
Equipment =
12-XXX-XXX-73X 6,419
Facilities Acquisition and Construction Services =
12-000-4XX-XXX 288 202,268
Capital Reserve-Transfer to Capital Expend Fund =
12-000-4XX-931 366,950
TOTAL CAPITAL EXPENDITURES =
6,419 688 569,618
Transfer of Funds to Charter Schools =
10-000-100-56X 23,416 11,708 23,717
OPERATING BUDGET GRAND TOTAL =
9,326,123 9,893,672 10,305,456
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects =
20-XXX-XXX-XXX 1,105
Other State Projects:
Nonpublic Textbooks =
20-XXX-XXX-XXX 195 200
Nonpublic Nursing Services =
20-XXX-XXX-XXX 232 200
Total State Projects =
427 400
Federal Projects:
Title I =
20-XXX-XXX-XXX 25,639 21,000 19,395
Title II =
20-XXX-XXX-XXX 19,094
I.D.E.A. Part B (Handicapped) =
20-XXX-XXX-XXX 254,909 158,000 113,686
Other Special Projects =
20-XXX-XXX-XXX 24,296 2,150
Total Federal Projects =
304,844 181,150 152,175
TOTAL GRANTS AND ENTITLEMENTS =
306,376 181,550 152,175
REPAYMENT OF DEBT
Repayment of Debt - Regular =
40-701-510-XXX 233,931 235,194 236,294
TOTAL REPAYMENT OF DEBT =
233,931 235,194 236,294
Total Expenditures =
9,866,430 10,310,416 10,693,925
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 =
9,866,430 10,310,416 10,693,925
=20
MORRIS - MOUNT =
ARLINGTON BORO
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 413,857 =
452,047 450,000 250,000
Repayment of Debt 25 =
0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 255,421 =
455,546 455,946 89,396
Adult Education Programs 0 =
0 0 0
Maintenance Reserve 0 =
0 0 0
Legal Reserve 379,469 =
296,764 54,033 0
Tuition Reserve 0 =
0 0 0
Current Expense Emergency Reserve 0 =
0 0 0
Restricted for Repayment of Debt 0 =
0 0 0
=0C
MORRIS - MOUNT =
ARLINGTON BORO
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 13893 =
14611 14746 14975 15418
Total Classroom Instruction 7947 =
8302 8755 8184 8870
Classroom-Salaries and Benefits 7464 =
7854 8341 7803 8275
Classroom-General Supplies and Textbooks 407 =
339 325 291 467
Classroom-Purchased Services and Other 76 =
109 89 90 129
Total Support Services 2410 =
2438 2282 2691 2786
Support Services-Salaries and Benefits 2070 =
2281 2078 2481 2268
Total Administrative Costs 1646 =
1772 1644 1798 1792
Administration-Salaries and Benefits 1254 =
1294 1121 1170 1200
Legal Costs 0 =
55 47 50 66
Total Operations and Maintenance of Plant 1694 =
1888 1988 2265 1926
Operations & Maintenance of Plant-Salary & Ben. 704 =
827 799 804 746
Total Food Services Costs 0 =
0 0 0 0
Total Extracurricular Costs 185 =
205 35 28 30
Total Equipment Costs 27 =
17 0 0 0
Employee Benefits as a % of Salaries 27.7 =
26.5 28.5 28.9 32.8
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 - MOUNT =
ARLINGTON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount =
Description of circumstances
Approp. Due to =20
Total Unusual Revenues:=20
0 Total Unusual =
Appropriations: 0
MORRIS - MOUNT ARLINGTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
Transportation (Educational Services Commission of Morris County) =
=20
Transportation (Sussex County Regional Co-op) =
=20
Transportation (Roxbury Board of Education) =
=20
Health & Safety (Educational Services Commission of Morris County) =
=20
Energy (Alliance for Competitive Energy Services) =
=20
Energy (Central Morris Cooperative Pricing Consortium) =
=20
Telecommunications (Alliance for Competitive Telecommunications) =
=20
Workers' Compensation Insurance (Morris Essex Insurance Group) =
=20
Property & Casualty Insurance (Morris Essex Insurance Group) =
=20
Recreational Facilities (Borough of Mount Arlington) =
=20
Snow Plowing (Borough of Mount Arlington) =
=20
Equipment (Borough of Mount Arlington) =
=20
Purchasing (Educational Data Services, Inc. Cooperative Purchasing) =
=20
MORRIS - MOUNT ARLINGTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy =
8,833,845 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) =
686,550,300 (B)
Estimated 11-12 General Fund School Tax Rate=3D(A)/(B)X100 =
1.2867 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy =
9,069,589 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) =
686,550,300 (E)
Estimated 11-12 Total School Tax Rate=3D(D)/(E)X100 =
1.3210 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy =
8,833,845 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) =
838,688,370 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=3D(G)/(H)X100 =
1.0533 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy =
9,069,589 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) =
838,688,370 (K)
Estimated 11-12 Equalized Total School
Tax Rate=3D(J)/(K)X100 =
1.0814 (L)
MORRIS - MOUNT ARLINGTON BORO
17. Salaries and Benefits of Certain District Employees
Name Jane Mullins Jameson =20
Job Title Superintendent =20
=20
Base Annual Salary 149,240
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 06/30/2015
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days =20
Benefits:
Allowances 3,734
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 3,000
Retirement Plans 7,500
Post-Employment Benefits 0
Description of:
Buyback of Sick Days =
=20
Buyback of Vac. Days =
=20
Buyback of Personal Days =
=20
Other Post-Emp. Benefits =
=20
Other Post-Emp. Benefits =
=20
Other Post-Emp. Benefits =
=20
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days =
=20
Annual Buyback of Vac. Days =
=20
Annual Buyback of Personal Days =
=20
All Other In-Kind/Remuneration =
=20
=
=20
=
=20
Additional Comments =
=20
=
=20
=
=20
=
=20
=
=20
MORRIS - MOUNT ARLINGTON BORO
17. Salaries and Benefits of Certain District Employees
Name Joseph Kelly =20
Job Title Business Administrator =20
=20
Base Annual Salary 112,980
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 14
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days =20
Benefits:
Allowances 2,705
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 =
=20
Buyback of Vac. Days =
=20
Buyback of Personal Days =
=20
Other Post-Emp. Benefits =
=20
Other Post-Emp. Benefits =
=20
Other Post-Emp. Benefits =
=20
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days =
=20
Annual Buyback of Vac. Days =
=20
Annual Buyback of Personal Days =
=20
All Other In-Kind/Remuneration =
=20
=
=20
=
=20
Additional Comments Mr. Kelly does not participate in =
the=20
district's health benefits =
program, =20
nor does he receive incentive =
=20
compensation for opting out. =
=20
=
=20
MORRIS - MOUNT ARLINGTON BORO
17. Salaries and Benefits of Certain District Employees
Name Stuart Mason =20
Job Title Principal =20
=20
Base Annual Salary 100,141
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 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days =20
Benefits:
Allowances 2,049
Bonuses 0
Stipends 1,500
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 =
=20
Buyback of Vac. Days =
=20
Buyback of Personal Days =
=20
Other Post-Emp. Benefits =
=20
Other Post-Emp. Benefits =
=20
Other Post-Emp. Benefits =
=20
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days =
=20
Annual Buyback of Vac. Days =
=20
Annual Buyback of Personal Days =
=20
All Other In-Kind/Remuneration =
=20
=
=20
=
=20
Additional Comments =
=20
=
=20
=
=20
=
=20
=
=20