03/22/2010 MORRIS - NETCONG BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010 Actual Actual Estimated Pupils on Roll Regular Full-Time 260 250 265 Pupils on Roll - Special Full-Time 41 35 36 Private School Placements 2 1 1 Pupils Sent to Other Dists-Spec Ed Prog 1 Pupils Received 1 MORRIS - NETCONG BORO Advertised Revenues Budget Category Account 2008-09 2009-10 2010-11 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 60,000 Withdrawal from Cap Res-for Local Share 10-307 85,000 Revenues from Local Sources: Local Tax Levy 10-1210 2,635,485 2,635,485 2,821,432 Tuition 10-1300 4,150 Interest Earned on Capital Reserve Funds 10-1XXX 182 100 25 Other Restricted Miscellaneous Revenues 10-1XXX 4,634 Unrestricted Miscellaneous Revenues 10-1XXX 3,090 25,000 52,000 SUBTOTAL 2,647,541 2,660,585 2,873,457 Revenues from State Sources: Extraordinary Aid 10-3131 12,695 90,000 95,000 Categorical Special Education Aid 10-3132 150,362 163,657 6,491 Equalization Aid 10-3176 860,600 737,070 904,131 Categorical Security Aid 10-3177 35,379 38,369 Categorical Transportation Aid 10-3121 2,268 8,216 SUBTOTAL 1,061,304 1,037,312 1,005,622 Revenues from Federal Sources: Equalization Aid - ARRA ESF 16-4520 157,295 Equalization Aid - ARRA GSF 17-4521 6,089 SUBTOTAL 163,384 Adjustment for Prior Year Encumbrances 8,088 Actual Revenues (Over)/Under Expenditures 52,466 TOTAL OPERATING BUDGET 3,761,311 4,014,369 3,879,079 GRANTS AND ENTITLEMENTS Revenues from State Sources: Other Restricted Entitlements 20-32XX 111,862 150,000 150,000 TOTAL REVENUES FROM STATE SOURCES 111,862 150,000 150,000 Revenues from Federal Sources: Title I 20-4411-4416 39,535 35,000 35,000 Title VI 20-4417-4418 898 I.D.E.A. Part B (Handicapped) 20-4420-4429 102,918 68,000 68,000 Other 20-4XXX 20,775 10,000 10,000 TOTAL REVENUES FROM FEDERAL SOURCES 164,126 113,000 113,000 TOTAL GRANTS AND ENTITLEMENTS 275,988 263,000 263,000 TOTAL REVENUES/SOURCES 4,037,299 4,277,369 4,142,079 MORRIS - NETCONG 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 1,563,198 1,610,449 1,540,962 Special Education 11-2XX-100-XXX 376,508 426,484 443,460 Basic Skills/Remedial 11-230-100-XXX 64,494 50,875 Bilingual Education 11-240-100-XXX 20,929 46,332 24,000 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 23,269 32,320 24,000 School Sponsored Athletics 11-402-100-XXX 6,303 9,326 Summer School 11-422-XXX-XXX 12,000 Community Services Programs/Operations 11-800-330-XXX 130 250 250 Support Services: Tuition 11-000-100-XXX 71,737 15,000 15,000 Attendance and Social Work Services 11-000-211-XXX 100 100 Health Services 11-000-213-XXX 60,683 65,152 67,481 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 144,555 146,082 106,250 Guidance 11-000-218-XXX 53,581 55,701 56,076 Child Study Teams 11-000-219-XXX 76,019 102,331 94,531 Educational Media Services - School Library 11-000-222-XXX 1,918 2,500 2,500 Instructional Staff Training Services 11-000-223-XXX 405 1,250 1,250 General Administration 11-000-230-XXX 155,625 187,146 162,546 School Administration 11-000-240-XXX 83,245 92,335 93,510 Central Svcs & Admin Info Technology 11-000-25X-XXX 77,760 82,726 109,450 Operation and Maintenance of Plant Services 11-000-26X-XXX 330,815 352,726 349,883 Student Transportation Services 11-000-270-XXX 55,873 37,100 42,600 Personal Services - Employee Benefits 11-XXX-XXX-2XX 586,764 592,484 740,205 Food Services 11-000-310-XXX 100 Total Support Services Expenditures 1,698,980 1,732,733 1,841,382 TOTAL GENERAL CURRENT EXPENSE 3,753,811 3,920,769 3,874,054 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 100 25 Equipment 12-XXX-XXX-73X 5,500 Facilities Acquisition and Construction Services 12-000-4XX-XXX 7,500 3,000 5,000 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 85,000 TOTAL CAPITAL EXPENDITURES 7,500 93,600 5,025 OPERATING BUDGET GRAND TOTAL 3,761,311 4,014,369 3,879,079 SPECIAL GRANTS AND ENTITLEMENTS Nonpublic Textbooks 20-XXX-XXX-XXX 12,128 20,000 20,000 Other State Projects: Nonpublic Auxiliary Services 20-XXX-XXX-XXX 18,634 40,000 40,000 Nonpublic Handicapped Services 20-XXX-XXX-XXX 56,220 60,000 60,000 Nonpublic Nursing Services 20-XXX-XXX-XXX 16,444 15,000 15,000 Nonpublic Technology Initiative 20-XXX-XXX-XXX 8,436 10,000 10,000 Other Special Projects 20-XXX-XXX-XXX 5,000 5,000 Total State Projects 111,862 150,000 150,000 Federal Projects: Title I 20-XXX-XXX-XXX 39,535 35,000 35,000 Title VI 20-XXX-XXX-XXX 898 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 102,918 68,000 68,000 Other Special Projects 20-XXX-XXX-XXX 20,775 10,000 10,000 Total Federal Projects 164,126 113,000 113,000 TOTAL GRANTS AND ENTITLEMENTS 275,988 263,000 263,000 Total Expenditures 4,037,299 4,277,369 4,142,079 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 4,037,299 4,277,369 4,142,079 MORRIS - NETCONG 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 231,121 127,385 67,385 67,385 Repayment of Debt 0 0 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 39,466 89,648 4,748 4,773 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 - NETCONG 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 12537 12213 11593 13574 12661 Total Classroom Instruction 8463 8180 7627 8940 8389 Classroom-Salaries and Benefits 8224 7954 7375 8618 8137 Classroom-General Supplies and Textbooks 203 214 242 311 241 Classroom-Purchased Services and Other 36 12 10 11 12 Total Support Services 1322 1352 1325 1548 1371 Support Services-Salaries and Benefits 1059 1068 1055 1232 1090 Total Administrative Costs 1291 1266 1444 1688 1645 Administration-Salaries and Benefits 1102 1045 1196 1397 1324 Legal Costs 0 0 45 53 43 Total Operations and Maintenance of Plant 1346 1314 1069 1249 1173 Operations & Maintenance of Plant-Salary & Ben. 664 627 433 506 440 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 114 101 127 149 81 Total Equipment Costs 0 0 17 19 0 Employee Benefits as a % of Salaries 21.7 22.5 21.2 21.2 28.6 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 - NETCONG 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 - NETCONG BORO Shared Services -- Description of Shared Services _________________________________________________ The Netcong Public School has implemented many shared services agreements with its the constituent districts of Lenape Valley Regional HS including Stanhope, Byram and Lenape Valley Regional HS in the past through various Interlocal Agreements and Contracts, as well as, with various school districts and business constituent partners as follows: Shared Services Agreement - Interim Superintendent - Stanhope BOE Interlocal Agreement - School Psychologist - Stanhope BOE Interlocal Agreement - Social Worker - Stanhope/Lenape Valley Reg. HS Consortium Contract - Transportation - Sussex County Cooperative Consortium Contract - Educational Data - Morris County various districts Consortium Contract - Energy - ACES/NJASBO Consortium Contract - Telephone/Communications - ACT/NJASBO Consortium Contract - Health and Environmental Safety - MCESC Consortium Contract - Insurance (Property, Wkr. Comp., etc.) - NJSBAIG The Netcong Board of Education has effectively and consistently implemented shared services agreements for various services and general supplies over the years. The Netcong Board of Education has completed a Shared Services Superintendent feasibility study and plans to implement a permanent shared services contract for said personnel. The Netcong Board of Education will continue to evaluate shares services agreements pertaining to other personnel including but not limited to the Business Administrator/Board Secretary and Supervisor of Buildings and Grounds positions. MORRIS - NETCONG BORO 22a. Estimated Tax Rate Information ______________________________ A. Estimated 10-11 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 2,728,459 (A) Estimated Net Taxable Valuation (as of 10/01/2009 ) 340,913,254 (B) Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.8003 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 2,728,459 (D) Estimated Net Taxable Valuation (as of 10/01/2009 ) 340,913,254 (E) Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.8003 (F) B. Estimated 10-11 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 2,728,459 (G) Estimated Equalized Valuation (as of 10/01/2009 ) 319,942,240 (H) Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)X100 0.8528 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 2,728,459 (J) Estimated Equalized Valuation (as of 10/01/2009 ) 319,942,240 (K) Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)X100 0.8528 (L) MORRIS - NETCONG BORO 17. Salaries and Benefits of Certain District Employees Name Dennis Fyffe Job Title Superintendent Base Annual Salary 75,000 FTE 0.5 Shared with Another District? Y District Name STANHOPE BORO Job Description in other district Interim Superintendent 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 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 MORRIS - NETCONG BORO 17. Salaries and Benefits of Certain District Employees Name Melissa Flach-Bammer Job Title Principal CST Coordinator Base Annual Salary 94,025 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 2,500 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