05/27/2010 MORRIS - LONG HILL TWP Advertised Enrollments ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010 Actual Actual Estimated Pupils on Roll Regular Full-Time 881 883 816 Pupils on Roll - Special Full-Time 145 141 140 Private School Placements 8 8 9 Pupils Sent to Other Dists-Spec Ed Prog 2 4 4 Pupils Received 1 1 1 MORRIS - LONG HILL TWP Advertised Revenues Budget Category Account 2008-09 2009-10 2010-11 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 157,526 Budgeted Fund Bal - Deposit to Capital Reserve 10-303 200 Withdrawal from Cap Res-for Local Share 10-307 60,000 Transfers from Other Funds 10-5200 3,063 Revenues from Local Sources: Local Tax Levy 10-1210 12,649,048 13,021,089 13,607,499 Tuition 10-1300 22,750 21,000 50,000 Interest Earned on Capital Reserve Funds 10-1XXX 200 200 Unrestricted Miscellaneous Revenues 10-1XXX 35,920 115,800 128,000 SUBTOTAL 12,707,918 13,158,089 13,785,499 Revenues from State Sources: Extraordinary Aid 10-3131 97,018 35,002 Other State Aids 10-3XXX 16,609 Categorical Special Education Aid 10-3132 580,739 557,117 244,088 Categorical Security Aid 10-3177 49,598 75,151 Categorical Transportation Aid 10-3121 266,089 318,147 SUBTOTAL 1,010,053 985,417 244,088 Adjustment for Prior Year Encumbrances 54,715 Actual Revenues (Over)/Under Expenditures -70,974 TOTAL OPERATING BUDGET 13,650,060 14,198,221 14,247,113 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 38,110 Revenues from State Sources: Other Restricted Entitlements 20-32XX 88,423 110,073 90,712 TOTAL REVENUES FROM STATE SOURCES 88,423 110,073 90,712 Revenues from Federal Sources: I.D.E.A. Part B (Handicapped) 20-4420-4429 252,232 220,000 220,000 Other 20-4XXX 23,258 25,088 24,150 TOTAL REVENUES FROM FEDERAL SOURCES 275,490 245,088 244,150 TOTAL GRANTS AND ENTITLEMENTS 402,023 355,161 334,862 REPAYMENT OF DEBT Revenues from Local Sources: Local Tax Levy 40-1210 1,519,719 1,519,564 1,445,963 TOTAL REVENUES FROM LOCAL SOURCES 1,519,719 1,519,564 1,445,963 TOTAL LOCAL REPAYMENT OF DEBT 1,519,719 1,519,564 1,445,963 TOTAL REPAYMENT OF DEBT 1,519,719 1,519,564 1,445,963 TOTAL REVENUES/SOURCES 15,571,802 16,072,946 16,027,938 MORRIS - LONG HILL TWP 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 3,886,787 3,926,051 3,982,805 Special Education 11-2XX-100-XXX 1,571,683 1,430,547 1,454,284 Basic Skills/Remedial 11-230-100-XXX 141,013 132,647 143,284 Bilingual Education 11-240-100-XXX 62,546 48,012 50,692 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 5,007 7,028 6,075 School Sponsored Athletics 11-402-100-XXX 4,438 Support Services: Tuition 11-000-100-XXX 271,061 661,803 779,316 Health Services 11-000-213-XXX 245,775 260,315 264,361 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 569,921 684,427 656,674 Guidance 11-000-218-XXX 134,207 144,403 148,415 Child Study Teams 11-000-219-XXX 466,895 472,132 484,341 Improvement of Instructional Services 11-000-221-XXX 69,181 71,045 66,579 Educational Media Services - School Library 11-000-222-XXX 168,220 186,609 78,510 Instructional Staff Training Services 11-000-223-XXX 345 1,485 General Administration 11-000-230-XXX 412,069 414,246 370,320 School Administration 11-000-240-XXX 517,346 583,486 533,398 Central Svcs & Admin Info Technology 11-000-25X-XXX 346,614 357,223 333,059 Operation and Maintenance of Plant Services 11-000-26X-XXX 1,437,282 1,446,783 1,455,816 Student Transportation Services 11-000-270-XXX 876,499 1,084,868 1,158,147 Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,434,613 2,267,211 2,184,334 Total Support Services Expenditures 7,950,028 8,636,036 8,513,270 TOTAL GENERAL CURRENT EXPENSE 13,621,502 14,180,321 14,150,410 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 200 200 Equipment 12-XXX-XXX-73X 12,873 17,700 57,000 Facilities Acquisition and Construction Services 12-000-4XX-XXX 15,485 39,703 TOTAL CAPITAL EXPENDITURES 28,558 17,900 96,703 OPERATING BUDGET GRAND TOTAL 13,650,060 14,198,221 14,247,113 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 38,110 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 12,698 12,753 14,582 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 18,911 15,355 Nonpublic Handicapped Services 20-XXX-XXX-XXX 49,590 52,274 43,482 Nonpublic Nursing Services 20-XXX-XXX-XXX 17,215 17,215 17,293 Nonpublic Technology Initiative 20-XXX-XXX-XXX 8,920 8,920 Total State Projects 88,423 110,073 90,712 Federal Projects: I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 252,232 220,000 220,000 Other Special Projects 20-XXX-XXX-XXX 23,258 25,088 24,150 Total Federal Projects 275,490 245,088 244,150 TOTAL GRANTS AND ENTITLEMENTS 402,023 355,161 334,862 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 1,519,719 1,519,564 1,445,963 TOTAL REPAYMENT OF DEBT 1,519,719 1,519,564 1,445,963 Total Expenditures 15,571,802 16,072,946 16,027,938 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 15,571,802 16,072,946 16,027,938 MORRIS - LONG HILL TWP 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 38,267 70,911 252,597 95,071 Repayment of Debt 0 0 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 74,182 74,382 74,582 14,582 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 0 0 0 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 - LONG HILL TWP 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 11344 12249 12476 12142 12775 Total Classroom Instruction 6576 7056 7162 6880 7437 Classroom-Salaries and Benefits 6368 6734 6814 6535 6898 Classroom-General Supplies and Textbooks 190 178 254 245 257 Classroom-Purchased Services and Other 18 143 95 100 281 Total Support Services 1846 2028 2260 2203 2198 Support Services-Salaries and Benefits 1730 1816 1955 1885 1878 Total Administrative Costs 1455 1538 1655 1622 1607 Administration-Salaries and Benefits 1237 1282 1386 1328 1399 Legal Costs 0 0 30 29 31 Total Operations and Maintenance of Plant 1456 1616 1392 1430 1526 Operations & Maintenance of Plant-Salary & Ben. 844 921 26 76 14 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 11 12 7 7 7 Total Equipment Costs 10 13 18 17 60 Employee Benefits as a % of Salaries 26.0 28.6 33.4 29.1 28.9 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 - LONG HILL TWP Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 10-11 Amount Description of circumstances Approp. Due to 00150 Tax levy increased >4.0% 706,327 State aid cut drastically. No time to Total Unusual Revenues: 706,327 Total Unusual Appropriations: 0 MORRIS - LONG HILL TWP Shared Services -- Description of Shared Services _________________________________________________ The district has extended an interlocal agreement with Harding Township School District to share a Special Services Director. In 20010-11, as in the current school year, the Director is shared 50%-50% between the districts. In addition, the district is a member of multiple consortiums and partner ships: ACES for energy purchases; MEIG, the Morris Essex Insurance Group for both Workers Compensation and Property/Liability insurance; Pittsgrov Board of Ed for purchasing paper for the district; Morris Union Jointure and Somerset County Ed Services for transportation of out of district special education students; and the district is now in the State Health Benefits plan for its medical coverage. MORRIS - LONG HILL TWP 22a. Estimated Tax Rate Information ______________________________ A. Estimated 10-11 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 13,307,859 (A) Estimated Net Taxable Valuation (as of 10/01/2009 ) 1,287,694,014 (B) Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.0335 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 14,784,251 (D) Estimated Net Taxable Valuation (as of 10/01/2009 ) 1,287,694,014 (E) Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.1481 (F) B. Estimated 10-11 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 13,307,859 (G) Estimated Equalized Valuation (as of 10/01/2009 ) 1,827,057,180 (H) Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)X100 0.7284 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 14,784,251 (J) Estimated Equalized Valuation (as of 10/01/2009 ) 1,827,057,180 (K) Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)X100 0.8092 (L) MORRIS - LONG HILL TWP 17. Salaries and Benefits of Certain District Employees Name Rene Rovtar Job Title Superintendent Base Annual Salary 155,000 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2008 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 Benefits: Allowances 1,750 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 - LONG HILL TWP 17. Salaries and Benefits of Certain District Employees Name John Esposito Job Title Business Administrator Board Secretary Base Annual Salary 109,000 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2009 Ending Date of Contract 06/30/2010 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 Benefits: Allowances 1,000 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