04/12/2010 MORRIS - MOUNT ARLINGTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 311 321 327
Pupils on Roll - Special Full-Time 66 60 57
Private School Placements 7 8 10
Pupils Sent to Other Districts-Reg Prog 149 150 154
Pupils Sent to Other Dists-Spec Ed Prog 47 41 43
Pupils Received 2 1
Pupils in State Facilities 1
MORRIS - MOUNT ARLINGTON BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 236,738 356,588
Revenues from Local Sources:
Local Tax Levy 10-1210 8,567,494 8,752,714 8,855,813
Tuition 10-1300 28,872 14,500
Interest Earned on Capital Reserve Funds 10-1XXX 103 25 400
Unrestricted Miscellaneous Revenues 10-1XXX 133,100 252,054 167,909
SUBTOTAL 8,729,569 9,019,293 9,024,122
Revenues from State Sources:
Extraordinary Aid 10-3131 145,957 56,000
Other State Aids 10-3XXX 4,975
Categorical Special Education Aid 10-3132 327,960 323,322 284,166
Categorical Security Aid 10-3177 45,717 49,892
Adjustment Aid 10-3178 95,842 126,538
Categorical Transportation Aid 10-3121 241,593 288,839
SUBTOTAL 862,044 844,591 284,166
Actual Revenues (Over)/Under Expenditures -105,931
TOTAL OPERATING BUDGET 9,485,682 10,100,622 9,664,876
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 3,488 3,300 400
TOTAL REVENUES FROM STATE SOURCES 3,488 3,300 400
Revenues from Federal Sources:
Title I 20-4411-4416 23,335 23,000 21,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 136,187 135,000 158,000
Other 20-4XXX 23,117 20,000 2,150
TOTAL REVENUES FROM FEDERAL SOURCES 182,639 178,000 181,150
TOTAL GRANTS AND ENTITLEMENTS 188,127 181,300 181,550
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 25
Revenues from Local Sources:
Local Tax Levy 40-1210 223,267 233,906 235,194
TOTAL REVENUES FROM LOCAL SOURCES 223,267 233,906 235,194
TOTAL LOCAL REPAYMENT OF DEBT 223,267 233,931 235,194
Actual Revenues (Over)/Under Expenditures 9,102
TOTAL REPAYMENT OF DEBT 232,369 233,931 235,194
TOTAL REVENUES/SOURCES 9,906,178 10,515,853 10,081,620
MORRIS - MOUNT ARLINGTON BORO
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,714,051 1,841,149 1,811,154
Special Education 11-2XX-100-XXX 685,703 843,204 763,781
Basic Skills/Remedial 11-230-100-XXX 45,600 35,680 34,060
Bilingual Education 11-240-100-XXX 9,000 10,948 11,715
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 24,388 40,560 8,489
School Sponsored Athletics 11-402-100-XXX 32,563 39,955 34,791
Support Services:
Tuition 11-000-100-XXX 3,386,585 3,582,994 3,415,915
Attendance and Social Work Services 11-000-211-XXX 48,200 49,107 26,240
Health Services 11-000-213-XXX 147,470 141,082 149,606
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 299,934 275,077 272,774
Guidance 11-000-218-XXX 74,272 18,543 19,483
Child Study Teams 11-000-219-XXX 170,065 224,923 233,139
Improvement of Instructional Services 11-000-221-XXX 8,900 6,560 11,905
Educational Media Services - School Library 11-000-222-XXX 9,188 29,000 33,812
Instructional Staff Training Services 11-000-223-XXX 2,438 2,500
General Administration 11-000-230-XXX 286,258 294,282 300,966
School Administration 11-000-240-XXX 158,318 171,359 153,026
Central Svcs & Admin Info Technology 11-000-25X-XXX 88,429 113,011 120,023
Operation and Maintenance of Plant Services 11-000-26X-XXX 597,777 721,460 691,923
Student Transportation Services 11-000-270-XXX 450,591 517,775 488,501
Personal Services - Employee Benefits 11-XXX-XXX-2XX 984,376 1,117,820 1,049,701
Total Support Services Expenditures 6,712,801 7,265,493 6,967,014
TOTAL GENERAL CURRENT EXPENSE 9,224,106 10,076,989 9,631,004
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 100
Interest Earned on Capital Reserve 10-604 25 400
Equipment 12-XXX-XXX-73X 10,415 11,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX 227,311 288
TOTAL CAPITAL EXPENDITURES 237,726 11,925 688
Transfer of Funds to Charter Schools 10-000-100-56X 23,850 11,708 33,184
OPERATING BUDGET GRAND TOTAL 9,485,682 10,100,622 9,664,876
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 2,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 1,144 1,000 200
Nonpublic Nursing Services 20-XXX-XXX-XXX 1,544 1,500 200
Nonpublic Technology Initiative 20-XXX-XXX-XXX 800 800
Total State Projects 3,488 3,300 400
Federal Projects:
Title I 20-XXX-XXX-XXX 23,335 23,000 21,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 136,187 135,000 158,000
Other Special Projects 20-XXX-XXX-XXX 23,117 20,000 2,150
Total Federal Projects 182,639 178,000 181,150
TOTAL GRANTS AND ENTITLEMENTS 188,127 181,300 181,550
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 232,369 233,931 235,194
TOTAL REPAYMENT OF DEBT 232,369 233,931 235,194
Total Expenditures 9,906,178 10,515,853 10,081,620
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 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 9,906,178 10,515,853 10,081,620
MORRIS - MOUNT ARLINGTON BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 439,264 413,857 363,857 250,000
Repayment of Debt 9,127 25 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 55,318 255,421 255,546 255,946
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 282,764 379,469 242,731 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 - MOUNT ARLINGTON BORO
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 14025 13893 15801 16114 14991
Total Classroom Instruction 7575 7947 9030 9154 8652
Classroom-Salaries and Benefits 7205 7464 8554 8667 8238
Classroom-General Supplies and Textbooks 283 407 371 376 325
Classroom-Purchased Services and Other 88 76 106 111 89
Total Support Services 2756 2410 2374 2482 2442
Support Services-Salaries and Benefits 2250 2070 1924 2273 2237
Total Administrative Costs 1682 1646 1744 1781 1734
Administration-Salaries and Benefits 1265 1254 1242 1264 1211
Legal Costs 0 0 65 61 47
Total Operations and Maintenance of Plant 1815 1694 2059 2091 1984
Operations & Maintenance of Plant-Salary & Ben. 708 704 809 820 795
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 182 185 260 263 138
Total Equipment Costs 0 27 31 31 0
Employee Benefits as a % of Salaries 24.5 27.7 30.0 28.6 27.8
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MORRIS - MOUNT ARLINGTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
Transportation - Educational Services Commission of Morris County
Transportation - Sussex County Regional Co-op
Transportation - Roxbury Board of Education
Business Services - Educational Services Commission of Morris County
Health & Safety Co-op - Educational Services Commission of Morris County
ACES - Cooperative pool for purchase of natural gas and electricity
ACT - Cooperative pool for purchase of telephonic communication
Workers Compensation Insurance - Morris Essex Insurance Group
Property/Casualty and E&O Insurance - Morris Essex Insurance Group
Sharing of fields for athletic teams - BOE and township
Sharing of maintenance/DPW equipment - BOE and township
Snow plowing - BOE and township
Use of facilities for recreation program - BOE and township
MORRIS - MOUNT ARLINGTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 694,754,832 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.0000 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 694,754,832 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.0000 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 0 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 888,224,535 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 0 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 888,224,535 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.0000 (L)
MORRIS - MOUNT ARLINGTON BORO
17. Salaries and Benefits of Certain District Employees
Name Jane Jameson
Job Title Superintendent
Base Annual Salary 146,370
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,501
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 2,854
Other Insurances 0
Retirement Plans 7,500
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 - MOUNT ARLINGTON BORO
17. Salaries and Benefits of Certain District Employees
Name Stuart Mason
Job Title Principal
Base Annual Salary 90,127
FTE 0.9
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
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