08/09/2011 MORRIS - ROCKAWAY BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 579 574 571
Pupils on Roll - Special Full-Time 82 91 93
Subtotal - Pupils On Roll 661 665 664
Private School Placements 2 3 3
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 2 1 1
Pupils Received 1 18
MORRIS - ROCKAWAY BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 100,000 108,531
Withdrawal from Cap Res-for Local Share 10-307 90,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,444,711 6,766,947 6,989,235
Tuition 10-1300 58,469 35,150 31,572
Interest Earned on Capital Reserve Funds 10-1XXX 573
Other Restricted Miscellaneous Revenues 10-1XXX 27,828
Unrestricted Miscellaneous Revenues 10-1XXX 10,100 5,097
SUBTOTAL 6,531,581 6,812,197 7,025,904
Revenues from State Sources:
Extraordinary Aid 10-3131 79,199 29,218 20,000
Other State Aids 10-3XXX 1,409
Categorical Special Education Aid 10-3132 336,409 262,023 334,657
Equalization Aid 10-3176 164,828
Categorical Security Aid 10-3177 70,829
Categorical Transportation Aid 10-3121 21,872
SUBTOTAL 674,546 291,241 354,657
Revenues from Federal Sources:
Education Jobs Fund 18-4522 20,705
SUBTOTAL 20,705
Adjustment for Prior Year Encumbrances 5,595
Actual Revenues (Over)/Under Expenditures -84,474
TOTAL OPERATING BUDGET 7,121,653 7,299,033 7,509,797
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,942
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 276,654 241,875 237,464
TOTAL REVENUES FROM STATE SOURCES 276,654 241,875 237,464
Revenues from Federal Sources:
Title I 20-4411-4416 70,918 53,465 45,445
Title II 20-4451-4455 26,552 22,569
I.D.E.A. Part B (Handicapped) 20-4420-4429 392,315 96,177 96,967
Other 20-4XXX 25,772
TOTAL REVENUES FROM FEDERAL SOURCES 489,005 176,194 164,981
TOTAL GRANTS AND ENTITLEMENTS 767,601 418,069 402,445
TOTAL REVENUES/SOURCES 7,889,254 7,717,102 7,912,242
MORRIS - ROCKAWAY BORO
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 2,647,129 2,384,915 2,170,388
Special Education 11-2XX-100-XXX 401,507 439,285 533,233
Basic Skills/Remedial 11-230-100-XXX 127,641 103,354 151,593
Bilingual Education 11-240-100-XXX 59,274 60,779 59,703
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 28,030 13,463 13,713
School Sponsored Athletics 11-402-100-XXX 6,205 26,622
Other Instructional Programs 11-4XX-100-XXX 22,975
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 51,950
Support Services:
Tuition 11-000-100-XXX 260,392 393,575 252,173
Health Services 11-000-213-XXX 122,156 127,831 100,618
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 310,678 484,909 620,252
Guidance 11-000-218-XXX 47,012 22 50,950
Child Study Teams 11-000-219-XXX 195,403 196,725 196,266
Improvement of Instructional Services 11-000-221-XXX 28,711 31,881 69,124
Educational Media Services - School Library 11-000-222-XXX 109,413 162,073 148,226
Instructional Staff Training Services 11-000-223-XXX 647 22,880 33,830
General Administration 11-000-230-XXX 340,113 325,907 305,026
School Administration 11-000-240-XXX 328,343 295,637 261,270
Central Svcs & Admin Info Technology 11-000-25X-XXX 188,295 174,364 176,552
Operation and Maintenance of Plant Services 11-000-26X-XXX 598,268 653,430 728,533
Student Transportation Services 11-000-270-XXX 125,648 165,216 197,770
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,077,743 1,163,854 1,360,361
Total Support Services Expenditures 3,732,822 4,198,304 4,500,951
TOTAL GENERAL CURRENT EXPENSE 7,019,378 7,206,305 7,508,153
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 10,950
Facilities Acquisition and Construction Services 12-000-4XX-XXX 91,325 92,728 1,644
TOTAL CAPITAL EXPENDITURES 102,275 92,728 1,644
OPERATING BUDGET GRAND TOTAL 7,121,653 7,299,033 7,509,797
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,942
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 29,490 26,822 26,829
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 112,839 94,323 94,323
Nonpublic Handicapped Services 20-XXX-XXX-XXX 97,963 84,523 84,523
Nonpublic Nursing Services 20-XXX-XXX-XXX 36,362 36,207 31,789
Total State Projects 276,654 241,875 237,464
Federal Projects:
Title I 20-XXX-XXX-XXX 70,918 53,465 45,445
Title II 20-XXX-XXX-XXX 26,552 22,569
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 392,315 96,177 96,967
Other Special Projects 20-XXX-XXX-XXX 25,772
Total Federal Projects 489,005 176,194 164,981
TOTAL GRANTS AND ENTITLEMENTS 767,601 418,069 402,445
Total Expenditures 7,889,254 7,717,102 7,912,242
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 7,889,254 7,717,102 7,912,242
MORRIS - ROCKAWAY 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 323,979 376,608 276,608 200,000
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 101,523 102,096 12,096 12,096
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 6,246 31,923 31,923 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 - ROCKAWAY 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 10046 9902 10048 9996 10608
Total Classroom Instruction 5992 5913 5955 5606 5823
Classroom-Salaries and Benefits 5408 5554 5627 5281 5407
Classroom-General Supplies and Textbooks 518 293 207 205 303
Classroom-Purchased Services and Other 66 66 121 120 113
Total Support Services 1355 1454 1532 1800 2029
Support Services-Salaries and Benefits 1173 1261 1053 1217 1203
Total Administrative Costs 1572 1506 1375 1417 1373
Administration-Salaries and Benefits 1234 1196 1038 1045 1036
Legal Costs 0 14 15 53 15
Total Operations and Maintenance of Plant 1032 1002 1095 1110 1300
Operations & Maintenance of Plant-Salary & Ben. 589 569 573 604 701
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 80 49 65 35 65
Total Equipment Costs 130 16 0 0 0
Employee Benefits as a % of Salaries 19.9 22.7 25.2 26.7 31.4
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 - ROCKAWAY BORO
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 - ROCKAWAY BORO
Shared Services -- Description of Shared Services
_________________________________________________
Rockaway Borough Board of Education will share a social worker,
psychologist, a learning disabilities teachering consultant and a
computer tech will Morris Hills Regional High School for the 2011-2012
school year.
MORRIS - ROCKAWAY BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,878,091 (A)
Estimated Net Taxable Valuation (as of 02/01/2011 ) 780,809,730 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.8809 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,878,091 (D)
Estimated Net Taxable Valuation (as of 02/01/2011 ) 780,809,730 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.8809 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,878,091 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 917,287,770 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7498 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,878,091 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 917,287,770 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.7498 (L)
MORRIS - ROCKAWAY BORO
17. Salaries and Benefits of Certain District Employees
Name Patrick Tierney
Job Title Other
Superintendent/Principal
Base Annual Salary 145,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 10/17/2009
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 Cannot buyback more than 25 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 92,242
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 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 Alpaguh
Job Title Principal
Base Annual Salary 99,519
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 240
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
Curriculum/Tech Coordinator
Base Annual Salary 90,000
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 240
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