User friendly budget School District of the Chathams

2014-15 User Friendly Budget Summary of 24 Generated on March 24, 2014

MORRIS Advertised Enrollments SCH DIST OF THE CHATHAMS

ENROLLMENT CATEGORIES

October15,

2012Actual

October15,

2013Actual

October15, 2014

Estimated

Pupils On Roll Regular Full-Time 3,583 3,595 3,675

Pupils On Roll Regular Shared-Time 2 2 0

Pupils On Roll - Special Full-Time 526 533 531

Subtotal - Pupils On Roll 4,111 4,130 4,206

Private School Placements 29 35 44

Pupils Sent to Other Dists-Spec Ed Prog 8 8 3

Pupils Received 15 37 21


MORRIS Advertised Revenues SCH DIST OF THE CHATHAMS

Budget Category Account2012-13

Actual2013-14Revised

2014-15Anticipated

Operating Budget:

Revenues from Local Sources:

Local Tax Levy 10-1210 54,005,100 55,874,234 57,282,607

Total Tuition 10-1300 174,243 161,500 232,000

Transportation Fees From Individuals 10-1410 117,344 100,000 100,000

Unrestricted Miscellaneous Revenues 10-1XXX 1,092,243 241,980 241,990

Interest Earned On Capital Reserve Funds 10-1XXX 0 20 10

Subtotal - Revenues From Local Sources 55,388,930 56,377,734 57,856,607

Revenues from State Sources:

Categorical Transportation Aid 10-3121 146,011 151,760 151,760

Extraordinary Aid 10-3131 374,474 400,000 400,000

Categorical Special Education Aid 10-3132 1,664,838 1,657,762 1,657,762

Categorical Security Aid 10-3177 61,092 62,418 62,418

Other State Aids 10-3XXX 135,535 1 81,201

Subtotal - Revenues From State Sources 2,381,950 2,271,941 2,353,141

Budgeted Fund Balance - Operating Budget 10-303 0 289,471 276,750

Withdrawal From Cap Res-For Local Share 10-307 0 3,000,000 1,570,000

Withdraw From Cap Res-Excess Cost & Oth Cap Prj 10-309 0 1,276,000 0

Transfers From Other Funds 10-5200 398,137 0 0

Adjustment For Prior Year Encumbrances 0 465,868 0

Actual Revenues (Over)/Under Expenditures -2,422,769 0 0

Total Operating Budget 55,746,248 63,681,014 62,056,498

Grants and Entitlements:

Other Revenue From Local Sources 20-1xxx 300,720 125,700 0

Total Revenues From Local Sources 20-1XXX 300,720 125,700 0

Revenues from State Sources:


MORRIS Advertised Revenues SCH DIST OF THE CHATHAMS



2014-15Anticipated

Other Restricted Entitlements 20-32XX 146,349 140,317 140,300

Total Revenues From State Sources 146,349 140,317 140,300

Revenues from Federal Sources:

Title II 20-4451-4455 56,328 55,760 42,000

Title III 20-4491-4494 13,951 26,650 7,200

I.D.E.A. Part B (Handicapped) 20-4420-4429 853,779 824,538 695,000

Superstorm Sandy - FEMA/Other Restricted Recovery Sources 20-4526 45,181 0 0

Total Revenues From Federal Sources 969,239 906,948 744,200

Total Grants And Entitlements 1,416,308 1,172,965 884,500

Repayment of Debt:

Transfers From Other Funds 40-5200 76,388 0 0

Revenues from Local Sources:

Local Tax Levy 40-1210 2,729,133 2,737,760 2,655,242

Total Revenues From Local Sources 2,729,133 2,737,760 2,655,242

Budgeted Fund Balance 40-303 0 0 77,646

Total Local Repayment Of Debt 2,805,521 2,737,760 2,732,888

Actual Revenues (Over)/Under Expenditures -76,909 0 0

Total Repayment Of Debt 2,728,612 2,737,760 2,732,888

Total Revenues/Sources 59,891,168 67,591,739 65,673,886

Total Revenues/Sources Net of Transfers 59,891,168 67,591,739 65,673,886


MORRIS Advertised Appropriations SCH DIST OF THE CHATHAMS



2014-15Anticipated

General Current Expense:

Instruction:

Regular Programs - Instruction 11-1XX-100-XXX 19,666,866 20,439,135 20,679,813

Special Education - Instruction 11-2XX-100-XXX 4,151,728 4,525,626 4,695,000

Basic Skills/Remedial - Instruction 11-230-100-XXX 753,067 672,469 691,665

Bilingual Education - Instruction 11-240-100-XXX 158,462 166,986 171,808

School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 306,327 387,710 341,500

School-Sponsored Athletics - Instruction 11-402-100-XXX 654,302 721,994 765,954

Support Services:

Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 1,922,832 2,292,820 2,743,727

Undist. Expend.-Attendance And Social Work 11-000-211-XXX 58,734 59,782 63,204

Undist. Expenditures - Health Services 11-000-213-XXX 626,641 639,926 650,969

Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 677,506 775,717 798,141

Undist Expend-Oth Supp Serv Std-Extra Serv 11-000-217-XXX 721,374 737,465 701,173

Undist. Expenditures - Guidance 11-000-218-XXX 1,087,171 1,301,526 1,323,289

Undist. Expenditures - Child Study Teams 11-000-219-XXX 1,351,876 1,380,377 1,403,063

Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 689,774 695,599 698,709

Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 933,129 967,503 951,499

Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 189,761 669,864 697,133

Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 873,500 1,174,903 1,145,945

Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 2,683,329 2,755,035 2,789,969

Undist. Expend. - Central Services 11-000-251-XXX 753,992 814,557 800,316

Undist. Expend. - Admin. Info Technology 11-000-252-XXX 533,803 585,872 599,302

Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 5,089,845 5,964,505 5,639,074

Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 2,228,574 2,492,523 2,438,641

Personal Services - Employee Benefits 11-XXX-XXX-2XX 8,057,828 8,679,961 9,390,995

Total Undistributed Expenditures 28,479,669 31,987,935 32,835,149

Total General Current Expense 54,170,421 58,901,855 60,180,889





2014-15Anticipated

Capital Expenditures:

Equipment 12-XXX-XXX-730 739,754 105,729 110,640

Facilities Acquisition And Const. Serv. 12-000-400-XXX 724,913 4,478,933 1,572,459

Interest Deposit To Capital Reserve 10-604 0 20 10

Total Capital Outlay 1,464,667 4,584,682 1,683,109

Special Schools:

Summer School:

Summer School - Instruction 13-422-100-XXX 16,609 15,932 18,240

Total Summer School 13-422-X00-XXX 16,609 15,932 18,240

Other Special Schools:

Other Special Schools - Instruction 13-4XX-100-XXX 0 157,927 163,760

Other Special Schools - Support Services 13-4XX-200-XXX 106,128 0 0

Total Other Special Schools 13-4XX-X00-XXX 106,128 157,927 163,760

Total Special Schools 13-XXX-XXX-XXX 122,737 173,859 182,000

Transfer Of Funds To Charter Schools 10-000-100-56X 9,821 20,618 10,500

General Fund Grand Total 55,767,646 63,681,014 62,056,498

Special Grants and Entitlements:

Local Projects 20-XXX-XXX-XXX 300,720 125,700 0

Other State Projects:

Nonpublic Textbooks 20-XXX-XXX-XXX 17,550 18,265 18,250

Nonpublic Auxiliary Services 20-XXX-XXX-XXX 20,651 17,993 18,000

Nonpublic Handicapped Services 20-XXX-XXX-XXX 64,049 71,771 71,770

Nonpublic Nursing Services 20-XXX-XXX-XXX 34,836 25,708 25,700

Nonpublic Technology Initiative 20-XXX-XXX-XXX 9,263 6,580 6,580

Total Other State Projects 146,349 140,317 140,300

Total State Projects 20-XXX-XXX-XXX 146,349 140,317 140,300

Federal Projects:

Title II 20-XXX-XXX-XXX 56,328 55,760 42,000





2014-15Anticipated

Title III 20-XXX-XXX-XXX 13,951 26,650 7,200

I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 853,779 824,538 695,000

Other 20-XXX-XXX-XXX 45,181 0 0

Total Federal Projects 20-XXX-XXX-XXX 969,239 906,948 744,200

Total Special Revenue Funds 1,416,308 1,172,965 884,500

Repayment of Debt:

Total Regular Debt Service 40-701-510-XXX 2,728,612 2,737,760 2,732,888

Total Debt Service Funds 2,728,612 2,737,760 2,732,888

Total Expenditures/Appropriations 59,912,566 67,591,739 65,673,886

Total Expenditures Net of Transfers 59,912,566 67,591,739 65,673,886


MORRIS Advertised Recapitulation of Balances SCH DIST OF THE CHATHAMS

Budget Category

AuditedBalance

6-30-2012

AuditedBalance

6-30-2013

EstimatedBalance

6-30-2014

EstimatedBalance

6-30-2015

Unrestricted:

--General Operating Budget 1,444,870 1,157,170 1,157,170 1,157,170

--Repayment of Debt 737 77,646 77,646 0

Restricted for Specific Purposes- General Operating Budget:

--Capital Reserve 3,175,415 6,031,771 1,755,791 185,801

--Adult Education Programs 0 0 0 0

--Maintenance Reserve 0 0 0 0

--Legal Reserve 560,748 566,221 276,750 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 Advertised Per Pupil Cost Calculations SCH DIST OF THE CHATHAMS

Per Pupil Cost Calculations

2011-12ActualCosts

2012-13ActualCosts

2013-14OriginalBudget

2013-14RevisedBudget

2014-15ProposedBudget

Total Budgetary Comparative Per Pupil Cost $11,783 $12,171 $12,954 $13,110 $13,076

Total Classroom Instruction $6,958 $7,271 $7,590 $7,562 $7,633

Classroom-Salaries and Benefits $6,526 $6,881 $7,090 $7,045 $7,191

Classroom-General Supplies and Textbooks $411 $369 $423 $437 $371

Classroom-Purchased Services $20 $21 $77 $80 $71

Total Support Services $1,830 $1,849 $2,004 $2,102 $2,109

Support Services-Salaries and Benefits $1,672 $1,688 $1,804 $1,890 $1,939

Total Administrative Costs $1,376 $1,412 $1,512 $1,536 $1,523

Administration Salaries and Benefits $1,256 $1,281 $1,310 $1,315 $1,314

Total Operations and Maintenance of Plant $1,350 $1,361 $1,519 $1,587 $1,491

Operations and Maintenance-Salaries and Benefits $662 $671 $776 $766 $777

Board Contribution to Food Services $0 $0 $0 $0 $0

Total Extracurricular Costs $262 $270 $318 $311 $308

Total Equipment Costs $36 $180 $7 $26 $26

Legal Costs $23 $23 $36 $42 $39

Employee Benefits as a percentage of salaries* 22.44% 22.27% 24.40% 22.86% 24.06%

*Does not include pension and social security paid by the State on-behalf of the district.**Federal and State funds in the blended resource school-based budgets.

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers' Guide to Education Spending(formerly the Comparative Spending Guide) and can be found on the Department of Education's Internet website: http://www.state.nj.us/education/guide/. This publication is alsoavailable in the board office and public libraries. The same calculations were performed using the 2013-14 revised appropriations and the 2014-15 budgeted appropriationspresented 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 costcalculations presented is a component of the total comparative per pupil cost, although all components are not shown.


MORRIS Unusual Revenues and Appropriations SCH DIST OF THE CHATHAMS

ItemLineNumber Source Amount Explanation

1 765 Chaper 192/193 Funding 140300.00 Chapter 192/193 funds


MORRIS Shared Services SCH DIST OF THE CHATHAMS

Shared Service CategoryType Shared Service Category Description

AmountSpent

(Optional)

Others The district uses the Morris Union Jointure Commission for staff development, special education and special educationtransportation.

0.00

Others District rents office space from Chatham Township 0.00

Others District purchases fuel from Chatham Township 0.00

Others District uses custodial services from Chatham Township 0.00

Purchasing Gas and electric is purchased through ACES 0.00

Purchasing District utilizes numerous purchasing cooperatives 0.00


MORRIS Estimated Tax Rate Information SCH DIST OF THE CHATHAMS

CHATHAM BOROUGH

A. Estimated 14-15 School Tax Rate

WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS

(A) General Fund School Levy 23,530,073

(B) Estimated Net Taxable Valuation (as of 10/01/13) 2,056,543,173

(C) Estimated 14-15 General Fund School Tax Rate=(A)/(B)x100 1.1442

WITH REPAYMENT OF DEBT AND ADJUSTMENTS

(D) Total School Levy 23,530,073

(E) Estimated Net Taxable Valuation (as of 10/01/13) 2,056,543,173

(F) Estimated 14-15 Total School Tax Rate=(D)/(E)x100 1.1442

-----------------------------------------------------------

B. Estimated 14-15 Equalized School Tax Rate


(G) General Fund School Levy 23,530,073

(H) Estimated Equalized Valuation (as of 10/01/13) 2,273,787,397

(I) Estimated 14-15 Equalized General Fund School Tax Rate=(G)/(H)x100 1.0348


(J) Total School Levy 23,530,073

(K) Estimated Equalized Valuation (as of 10/01/13) 2,273,787,397

(L) Estimated 14-15 Equalized Total School Tax Rate=(J)/(K)x100 1.0348

-----------------------------------------------------------

CHATHAM TOWNSHIP

A. Estimated 14-15 School Tax Rate


(A) General Fund School Levy 33,048,347

(B) Estimated Net Taxable Valuation (as of 10/01/13) 3,012,610,402

(C) Estimated 14-15 General Fund School Tax Rate=(A)/(B)x100 1.0970


(D) Total School Levy 33,048,347

(E) Estimated Net Taxable Valuation (as of 10/01/13) 3,012,610,402


MORRIS Estimated Tax Rate Information SCH DIST OF THE CHATHAMS

(F) Estimated 14-15 Total School Tax Rate=(D)/(E)x100 1.0970

-----------------------------------------------------------

B. Estimated 14-15 Equalized School Tax Rate


(G) General Fund School Levy 33,048,347

(H) Estimated Equalized Valuation (as of 10/01/13) 3,242,032,506

(I) Estimated 14-15 Equalized General Fund School Tax Rate=(G)/(H)x100 1.0194


(J) Total School Levy 33,048,347

(K) Estimated Equalized Valuation (as of 10/01/13) 3,242,032,506

(L) Estimated 14-15 Equalized Total School Tax Rate=(J)/(K)x100 1.0194

-----------------------------------------------------------


MORRIS Employee Contract List for District SCH DIST OF THE CHATHAMS

NAME=Debra Becker

CATEGORY MEASURE

Job Title Coordinator/Director/Manager/Supervisor

Job Title II Human Resources

Base Annual Salary Amount $112,200

Full-Time Equivalent (FTE) 1.0

Shared with Another District? N

Shared County

Shared District

Job Title Other District

Member of Collective Bargaining Unit (CBU)? N

Beginning Date of Contract 07/01/13

End Date of Contract 06/30/14

Contracted Number of Annual Work Days 260

Contracted Number of Annual Vacation Days 20

Contracted Number of Annual Sick Days 18

Contracted Number of Annual Personal Days 4

Contracted Number of Annual Consulting Days 0

Number of Other Contracted Non-Working Days 0

Description of Other Contracted Non-Working Days

Total Allowances Amount 2500

Total Bonuses Amount 0

Total Stipends Amount 0

District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) 0

District Contributions Above Teacher Contract for Retirement Plans 0

Total Contractual Post-Employment Benefit Amount 0

Contractual Post-Employment Benefit Description of Payout of Sick days Not eligible for retirement and has not achieved 15 years of service in the district.

Contractual Post-Employment Benefit Description of Payout of Vacation days No vacatin day payout

Contractual Post-Employment Benefit Description of Payout of Personal days No personal day payout

Contractual Post-Employment Benefit Description of Other Benefits 1





NAME=Debra Becker

CATEGORY MEASURE

Total Other/In-Kind Remuneration Amount 0

Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash

Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1



Additional Comment 1



NAME=Dr. Michael LaSusa

CATEGORY MEASURE

Job Title Superintendent

Job Title II




Shared County

Shared District













NAME=Dr. Michael LaSusa

CATEGORY MEASURE








Contractual Post-Employment Benefit Description of Payout of Sick days Not eligible for retirement payout has not achieved 15 years of service in thedistrict.

Contractual Post-Employment Benefit Description of Payout of Vacation days No vacation payout







Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time inCash

Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time inCash









NAME=Dr. Vincent D'Elia

CATEGORY MEASURE

Job Title Assistant Superintendent

Job Title II




Shared County

Shared District


























NAME=Dr. Vincent D'Elia

CATEGORY MEASURE











NAME=John Abdlemalak

CATEGORY MEASURE


Job Title II Technology




Shared County

Shared District













NAME=John Abdlemalak

CATEGORY MEASURE









Contractual Post-Employment Benefit Description of Payout of Vacation days No vacatin day payout















NAME=John Cataldo

CATEGORY MEASURE


Job Title II Building & Grounds





NAME=John Cataldo

CATEGORY MEASURE


Shared County

Shared District


















Contractual Post-Employment Benefit Description of Payout of Sick days Not eligible for retirement and has not achieved 15 years of serive in the district.

Contractual Post-Employment Benefit Description of Payout of Vacation days No vacation day payout











NAME=John Cataldo

CATEGORY MEASURE







NAME=Karen Chase

CATEGORY MEASURE

Job Title Assistant Superintendent

Job Title II




Shared County

Shared District

















NAME=Karen Chase

CATEGORY MEASURE




Contractual Post-Employment Benefit Description of Payout of Sick days Not eligible for retirement and has not achieved 15 years f service in the district.
















NAME=Patricia MacKenzie

CATEGORY MEASURE

Job Title Assistant Business Administrator

Job Title II




Shared County

Shared District





CATEGORY MEASURE

















Contractual Post-Employment Benefit Description of Payout of Sick days Not eligible for retirement and has not achieved 15 years of service in the distirct.

Contractual Post-Employment Benefit Description of Payout of Vacation days No vaction day payout
















CATEGORY MEASURE



NAME=Peter Daquila

CATEGORY MEASURE

Job Title Business Administrator

Job Title II




Shared County

Shared District


















Contractual Post-Employment Benefit Description of Payout of Sick days Not eligible for retirment and has not achieved 15 years of service in the district



NAME=Peter Daquila

CATEGORY MEASURE
















User friendly budget School District of the Chathams

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