04/01/2010 MORRIS - BUTLER BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 965 993 938
Pupils on Roll Regular Shared-Time 2 3 1
Pupils on Roll - Special Full-Time 216 199 200
Pupils on Roll - Special Shared-Time 4 6 3
Private School Placements 11 11 15
Pupils Sent to Other Districts-Reg Prog 2 1 1
Pupils Sent to Other Dists-Spec Ed Prog 5 7 6
Pupils Received 282 278 253
MORRIS - BUTLER BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 429,606 716,489
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 74,880
Revenues from Local Sources:
Local Tax Levy 10-1210 11,861,884 12,380,542 13,434,947
Tuition 10-1300 3,979,245 4,173,772 3,879,915
Interest Earned on Capital Reserve Funds 10-1XXX 360 180 12
Other Restricted Miscellaneous Revenues 10-1XXX 9,000 15,505 49,000
Unrestricted Miscellaneous Revenues 10-1XXX 79,109 53,129 29,001
SUBTOTAL 15,929,598 16,623,128 17,392,875
Revenues from State Sources:
Extraordinary Aid 10-3131 218,082
Other State Aids 10-3XXX 12,702
Categorical Special Education Aid 10-3132 524,282 526,895
Equalization Aid 10-3176 1,613,730 1,352,907 1,466,184
Categorical Security Aid 10-3177 93,332 84,845
Categorical Transportation Aid 10-3121 139,024 169,442
SUBTOTAL 2,601,152 2,134,089 1,466,184
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,377 10,108 8,914
Equalization Aid - ARRA ESF 16-4520 288,718
Equalization Aid - ARRA GSF 17-4521 11,177
SUBTOTAL 11,377 310,003 8,914
Adjustment for Prior Year Encumbrances 324,297
Actual Revenues (Over)/Under Expenditures 129,206
TOTAL OPERATING BUDGET 18,671,333 19,821,123 19,659,342
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,135 3,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 59,642 63,090 63,090
TOTAL REVENUES FROM STATE SOURCES 59,642 63,090 63,090
Revenues from Federal Sources:
Title I 20-4411-4416 66,616 93,583 58,929
Title II 20-4451-4455 25,711
Title IV 20-4471-4474 2,286
I.D.E.A. Part B (Handicapped) 20-4420-4429 239,152 498,436 206,782
Other 20-4XXX 36,805 31,609
TOTAL REVENUES FROM FEDERAL SOURCES 342,573 623,628 293,708
TOTAL GRANTS AND ENTITLEMENTS 402,215 689,853 359,798
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 63 68,151
Transfers from Other Funds 40-5200 68,148
Revenues from Local Sources:
Local Tax Levy 40-1210 323,759 348,324 377,717
TOTAL REVENUES FROM LOCAL SOURCES 323,759 348,324 377,717
Revenues from State Sources:
Debt Service Aid Type II 40-3160 7,566 32,667
TOTAL LOCAL REPAYMENT OF DEBT 391,907 355,953 478,535
Actual Revenues (Over)/Under Expenditures -63,644
TOTAL REPAYMENT OF DEBT 328,263 355,953 478,535
TOTAL REVENUES/SOURCES 19,401,811 20,866,929 20,497,675
MORRIS - BUTLER 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 5,227,292 5,434,645 5,637,288
Special Education 11-2XX-100-XXX 1,345,124 1,295,848 1,405,684
Basic Skills/Remedial 11-230-100-XXX 176,281 190,506 24,423
Bilingual Education 11-240-100-XXX 73,005 78,981 79,475
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 47,754 99,479 99,254
School Sponsored Athletics 11-402-100-XXX 323,613 380,650 419,008
Support Services:
Tuition 11-000-100-XXX 1,146,318 1,480,121 1,590,210
Attendance and Social Work Services 11-000-211-XXX 19,656 24,288 22,304
Health Services 11-000-213-XXX 214,239 221,876 235,877
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 711,837 736,046 733,426
Guidance 11-000-218-XXX 402,646 407,687 377,881
Child Study Teams 11-000-219-XXX 529,443 540,217 368,038
Improvement of Instructional Services 11-000-221-XXX 123,473 152,451 158,689
Educational Media Services - School Library 11-000-222-XXX 251,126 215,634 106,589
Instructional Staff Training Services 11-000-223-XXX 36,150 43,429 47,803
General Administration 11-000-230-XXX 477,397 577,042 512,272
School Administration 11-000-240-XXX 823,909 885,104 725,125
Central Svcs & Admin Info Technology 11-000-25X-XXX 398,199 404,823 434,141
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,871,540 2,011,323 2,029,363
Student Transportation Services 11-000-270-XXX 796,856 831,207 863,277
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,332,794 3,486,228 3,575,685
Food Services 11-000-310-XXX 39,008 60,873 4,869
Total Support Services Expenditures 11,174,591 12,078,349 11,785,549
TOTAL GENERAL CURRENT EXPENSE 18,367,660 19,558,458 19,450,681
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 180 12
Equipment 12-XXX-XXX-73X 21,692 28,589 12,042
Facilities Acquisition and Construction Services 12-000-4XX-XXX 250,683 199,521 179,034
TOTAL CAPITAL EXPENDITURES 272,375 228,290 191,088
Transfer of Funds to Charter Schools 10-000-100-56X 31,298 34,375 17,573
OPERATING BUDGET GRAND TOTAL 18,671,333 19,821,123 19,659,342
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 3,135 3,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 10,466 11,588 11,588
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 6,669 15,355 15,355
Nonpublic Handicapped Services 20-XXX-XXX-XXX 21,059 22,405 22,405
Nonpublic Nursing Services 20-XXX-XXX-XXX 14,128 13,742 13,742
Nonpublic Technology Initiative 20-XXX-XXX-XXX 7,320
Total State Projects 59,642 63,090 63,090
Federal Projects:
Title I 20-XXX-XXX-XXX 66,616 93,583 58,929
Title II 20-XXX-XXX-XXX 25,711
Title IV 20-XXX-XXX-XXX 2,286
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 239,152 498,436 206,782
Other Special Projects 20-XXX-XXX-XXX 36,805 31,609
Total Federal Projects 342,573 623,628 293,708
TOTAL GRANTS AND ENTITLEMENTS 402,215 689,853 359,798
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 328,263 355,953 478,535
TOTAL REPAYMENT OF DEBT 328,263 355,953 478,535
Total Expenditures 19,401,811 20,866,929 20,497,675
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 19,401,811 20,866,929 20,497,675
MORRIS - BUTLER 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 471,519 701,410 605,503 194,968
Repayment of Debt 4,570 68,214 68,151 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 21,430 21,791 75,061 193
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 629,592 420,279 305,954 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 - BUTLER 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 13725 13985 14621 14371 14923
Total Classroom Instruction 7394 7493 7774 7583 8222
Classroom-Salaries and Benefits 7074 7208 7474 7295 7919
Classroom-General Supplies and Textbooks 259 221 221 210 229
Classroom-Purchased Services and Other 61 64 79 78 74
Total Support Services 2431 2421 2532 2444 2266
Support Services-Salaries and Benefits 2027 2020 2102 2047 1891
Total Administrative Costs 1729 1806 1822 1868 1838
Administration-Salaries and Benefits 1417 1538 1563 1527 1504
Legal Costs 0 0 33 32 58
Total Operations and Maintenance of Plant 1797 1851 1988 1947 2058
Operations & Maintenance of Plant-Salary & Ben. 1082 1102 1145 1116 1122
Total Food Services Costs 22 33 15 51 4
Total Extracurricular Costs 351 381 490 479 536
Total Equipment Costs 49 19 7 24 11
Employee Benefits as a % of Salaries 31.1 30.5 31.8 31.0 32.6
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 - BUTLER BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
00252 CHANCELLOR OUTREACH 30,000 RENTAL FEE FOR UTILIZING BUTLER SCHOOL
Total Unusual Revenues:
30,000 Total Unusual Appropriations: 0
MORRIS - BUTLER BORO
Shared Services -- Description of Shared Services
_________________________________________________
ACES - purchase of natural gas
ACT- purchase of long distance telecommunications
Butler Borough-bid for garbage/recycle removal
care/upkeep of athletic fields
Bloomingdale School District- school librarian services
Morris County Educational Services Commission-transportation services
Passaic County Educational Services Commission-transportation services
Morris County School of Technology-internet services: consortium
Educattional Data Services-joint purchasing of school, athletic, and
custodial supplies, as well as maintenance bid services
Pittsgrove Township Cooperative-purchase of paper
Chancellor Academy Outreach- rental of classrooms/speech services
MORRIS - BUTLER BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 12,907,745 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 758,345,031 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.7021 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,324,989 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 758,345,031 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.7571 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 12,907,745 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,046,415,419 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2335 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,324,989 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,046,415,419 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.2734 (L)
MORRIS - BUTLER BORO
17. Salaries and Benefits of Certain District Employees
Name Mario Cardinale
Job Title Superintendent
Base Annual Salary 185,120
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 11/01/2008
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 26
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 11
Description-Other Non-working Days Holidays
Benefits:
Allowances 5,289
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 30,000
Description of:
Buyback of Sick Days maximum amount
Buyback of Vac. Days maximum amount
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 - BUTLER BORO
17. Salaries and Benefits of Certain District Employees
Name Debra Naley-Minenna
Job Title Business Administrator
Base Annual Salary 148,206
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 30
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 11
Description-Other Non-working Days Holidays
Benefits:
Allowances 4,305
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 30,000
Description of:
Buyback of Sick Days maximum amount
Buyback of Vac. Days maximum amount
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 - BUTLER BORO
17. Salaries and Benefits of Certain District Employees
Name Robert Hudson
Job Title Other
Supervisor of Bldgs/Grounds
Base Annual Salary 87,856
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 14
Description-Other Non-working Days Holidays
Benefits:
Allowances 525
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