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