Subject: User Friendly budget
From: <Saved by Windows Internet Explorer 8>
Date: Fri, 23 Mar 2012 11:23:04 -0400

03/23/2012 MORRIS - ROCKAWAY BORO

Advertised Enrollments

ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated

Pupils on Roll Regular Full-Time 574 575 580

Pupils on Roll - Special Full-Time 91 81 83

Pupils on Roll - Special Shared-Time 1
Subtotal - Pupils On Roll 665 657 663
Private School Placements 3 4 7

Pupils Sent to Other Districts-Reg Prog 1

Pupils Sent to Other Dists-Spec Ed Prog 1 1 1

Pupils Received 3 14

MORRIS - ROCKAWAY BORO

Advertised Revenues

Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 108,531 101,058
Withdrawal from Cap Res-for Local Share 10-307 170,000

Revenues from Local Sources:
Local Tax Levy 10-1210 6,766,948 6,989,235 7,160,316
Tuition 10-1300 57,808 31,572 35,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,226 14
Other Restricted Miscellaneous Revenues 10-1XXX 23,761
Unrestricted Miscellaneous Revenues 10-1XXX 8,031 5,097
SUBTOTAL 6,849,743 7,028,838 7,200,427

Revenues from State Sources:
Extraordinary Aid 10-3131 101,616 62,318 50,000
Other State Aids 10-3XXX 7,079
Categorical Special Education Aid 10-3132 262,023 359,247 381,583
Equalization Aid 10-3176 48,045 74,916
Categorical Security Aid 10-3177 13,856
Categorical Transportation Aid 10-3121 5,421
SUBTOTAL 370,718 469,610 525,776

Revenues from Federal Sources:
Education Jobs Fund 18-4522 21,354
SUBTOTAL 21,354
Adjustment for Prior Year Encumbrances 93,167
Actual Revenues (Over)/Under Expenditures -222,410
TOTAL OPERATING BUDGET 6,998,051 7,721,500 7,997,261
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,371 1,982

Revenues from State Sources:
Other Restricted Entitlements 20-32XX 249,189 228,131 228,131
TOTAL REVENUES FROM STATE SOURCES 249,189 228,131 228,131

Revenues from Federal Sources:
Title I 20-4411-4416 59,210 54,527 39,789
Title II 20-4451-4455 25,667 25,592 23,450
I.D.E.A. Part B (Handicapped) 20-4420-4429 274,505 209,700 176,898
TOTAL REVENUES FROM FEDERAL SOURCES 359,382 289,819 240,137
TOTAL GRANTS AND ENTITLEMENTS 621,942 519,932 468,268
TOTAL REVENUES/SOURCES 7,619,993 8,241,432 8,465,529
MORRIS - ROCKAWAY BORO

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 2,306,648 2,180,759 2,124,901
Special Education 11-2XX-100-XXX 416,008 563,675 586,370
Basic Skills/Remedial 11-230-100-XXX 103,741 151,593 177,125
Bilingual Education 11-240-100-XXX 58,351 60,675 61,843
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 9,725 13,713 13,496
School Sponsored Athletics 11-402-100-XXX 2,441 26,622 23,472
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 51,721 55,001
Support Services:
Tuition 11-000-100-XXX 282,883 292,030 385,858
Health Services 11-000-213-XXX 96,341 101,098 110,937
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 478,371 613,522 618,752
Guidance 11-000-218-XXX 22 53,275 59,599
Child Study Teams 11-000-219-XXX 200,330 196,266 205,088
Improvement of Instructional Services 11-000-221-XXX 31,985 69,124 70,916
Educational Media Services - School Library 11-000-222-XXX 137,267 148,226 164,636
Instructional Staff Training Services 11-000-223-XXX 19,327 43,480 56,880
General Administration 11-000-230-XXX 270,386 325,026 320,052
School Administration 11-000-240-XXX 282,471 266,895 261,573
Central Svcs & Admin Info Technology 11-000-25X-XXX 168,832 176,552 183,502
Operation and Maintenance of Plant Services 11-000-26X-XXX 672,950 712,040 734,105
Student Transportation Services 11-000-270-XXX 139,937 190,145 206,533
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,195,698 1,373,361 1,398,659
Total Support Services Expenditures 3,976,800 4,561,040 4,777,090
TOTAL GENERAL CURRENT EXPENSE 6,873,714 7,609,798 7,819,298

CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 14
Equipment 12-XXX-XXX-73X 22,635 31,555 5,692
Facilities Acquisition and Construction Services 12-000-4XX-XXX 101,702 80,147 172,257
TOTAL CAPITAL EXPENDITURES 124,337 111,702 177,963
OPERATING BUDGET GRAND TOTAL 6,998,051 7,721,500 7,997,261

SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 13,371 1,982
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 26,796 19,845 19,845
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 113,180 85,575 85,575
Nonpublic Handicapped Services 20-XXX-XXX-XXX 77,424 94,364 94,364
Nonpublic Nursing Services 20-XXX-XXX-XXX 31,789 28,347 28,347
Total State Projects 249,189 228,131 228,131
Federal Projects:
Title I 20-XXX-XXX-XXX 59,210 54,527 39,789
Title II 20-XXX-XXX-XXX 25,667 25,592 23,450
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 274,505 209,700 176,898
Total Federal Projects 359,382 289,819 240,137
TOTAL GRANTS AND ENTITLEMENTS 621,942 519,932 468,268
Total Expenditures 7,619,993 8,241,432 8,465,529

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 7,619,993 8,241,432 8,465,529

MORRIS - ROCKAWAY BORO

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 376,608 406,085 329,477 247,554
Repayment of Debt 0 0 0 0

Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 102,096 188,322 188,322 18,336
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 31,923 51,058 19,135 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 BORO

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 9946 9680 10608 10832 10900
Total Classroom Instruction 5913 5489 5823 5949 5850
Classroom-Salaries and Benefits 5554 5146 5408 5512 5469
Classroom-General Supplies and Textbooks 293 272 303 355 277
Classroom-Purchased Services and Other 66 72 113 82 104
Total Support Services 1454 1681 2029 2101 2282
Support Services-Salaries and Benefits 1261 1041 1203 1246 1415
Total Administrative Costs 1506 1319 1373 1412 1411
Administration-Salaries and Benefits 1196 1048 1036 1033 1066
Legal Costs 0 14 12 25 15
Total Operations and Maintenance of Plant 1002 1151 1300 1285 1257
Operations & Maintenance of Plant-Salary & Ben. 569 625 701 677 623
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 49 23 65 66 69
Total Equipment Costs 16 34 0 48 9
Employee Benefits as a % of Salaries 22.7 29.1 31.4 31.7 31.7

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 BORO

Unusual Revenues and Appropriations
___________________________________

Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to

Total Unusual Revenues:
0 Total Unusual Appropriations: 0

MORRIS - ROCKAWAY BORO

Shared Services -- Description of Shared Services
_________________________________________________

The district continued to share services with Morris Hills Regional High
School for the purpose of providing Rockaway Borough Child Study Team
Services and Technology. Rockaway Borough Board of Education also
purchases it's gas and Morris Hills also performs maintenance all distric
t vehicles.
The District has also entered into an agreement with Rockaway Borough DPW
to maintain the athletic fields and provide salting for snow and ice
removal. In the return Rockaway Borough Board Board of Education provide
s computer and technological support.

MORRIS - ROCKAWAY BORO

22a. Estimated Tax Rate Information
______________________________

A. Estimated 12-13 School Tax Rate
__________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,074,776 (A)
Estimated Net Taxable Valuation (as of 02/01/2012 ) 780,809,730 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.9061 (C)

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy 7,074,776 (D)
Estimated Net Taxable Valuation (as of 02/01/2012 ) 780,809,730 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.9061 (F)

B. Estimated 12-13 Equalized School Tax Rate
____________________________________________

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,074,776 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 891,982,535 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7932 (I)

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

Total School Levy 7,074,776 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 891,982,535 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.7932 (L)

MORRIS - ROCKAWAY BORO
17. Salaries and Benefits of Certain District Employees

Name Patrick Tierney
Job Title Superintendent
Principal/CST Director
Base Annual Salary 150,432
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 10/07/2009
Ending Date of Contract 06/30/2014
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 2,000
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 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 BORO
17. Salaries and Benefits of Certain District Employees

Name Joseph P. Hurley Jr.
Job Title Business Administrator

Base Annual Salary 94,087
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days

Benefits:
Allowances 2,347
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 BORO
17. Salaries and Benefits of Certain District Employees

Name Phyllis Alpaugh
Job Title Principal

Base Annual Salary 101,758
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days

Benefits:
Allowances 2,100
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 BORO
17. Salaries and Benefits of Certain District Employees

Name Teresa Rehman
Job Title Assistant Principal
Technology Coord/Curriculum
Base Annual Salary 92,025
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days

Benefits:
Allowances 2,000
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