03/23/2011 BERGEN - RUTHERFORD BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated Pupils on Roll Regular Full-Time 2198 2201 2221 Pupils on Roll - Special Full-Time 227 217 219 Pupils on Roll - Special Shared-Time 1 Subtotal - Pupils On Roll 2425 2419 2440 Private School Placements 23 26 24 Pupils Sent to Other Districts-Reg Prog 2 Pupils Sent to Other Dists-Spec Ed Prog 37 45 48 Pupils Received 1 BERGEN - RUTHERFORD BORO Advertised Revenues Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 776,449 372,648 Revenues from Local Sources: Local Tax Levy 10-1210 33,702,430 34,718,670 35,038,082 Unrestricted Miscellaneous Revenues 10-1XXX 9,990 1,000 1,000 SUBTOTAL 33,712,420 34,719,670 35,039,082 Revenues from State Sources: Extraordinary Aid 10-3131 403,801 Categorical Special Education Aid 10-3132 1,412,961 252,068 1,381,992 Equalization Aid 10-3176 1,200,915 1,139,152 360,533 Categorical Security Aid 10-3177 128,513 Categorical Transportation Aid 10-3121 101,214 SUBTOTAL 3,247,404 1,391,220 1,742,525 Revenues from Federal Sources: Equalization Aid - ARRA ESF 16-4520 256,282 Equalization Aid - ARRA GSF 17-4521 9,921 Education Jobs Fund 18-4522 106,749 SUBTOTAL 266,203 106,749 Adjustment for Prior Year Encumbrances 732,706 Actual Revenues (Over)/Under Expenditures -744,323 TOTAL OPERATING BUDGET 36,481,704 37,620,045 37,261,004 GRANTS AND ENTITLEMENTS Revenues from State Sources: Other Restricted Entitlements 20-32XX 189,581 229,731 195,271 TOTAL REVENUES FROM STATE SOURCES 189,581 229,731 195,271 Revenues from Federal Sources: Title II 20-4451-4455 53,742 45,681 Title V 20-4495-4499 14,581 12,394 I.D.E.A. Part B (Handicapped) 20-4420-4429 1,136,812 500,173 425,147 Other 20-4XXX 65,896 TOTAL REVENUES FROM FEDERAL SOURCES 1,202,708 568,496 483,222 TOTAL GRANTS AND ENTITLEMENTS 1,392,289 798,227 678,493 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 9,012 Revenues from Local Sources: Local Tax Levy 40-1210 1,555,463 1,561,888 1,556,564 TOTAL REVENUES FROM LOCAL SOURCES 1,555,463 1,561,888 1,556,564 TOTAL LOCAL REPAYMENT OF DEBT 1,555,463 1,561,888 1,565,576 TOTAL REPAYMENT OF DEBT 1,555,463 1,561,888 1,565,576 TOTAL REVENUES/SOURCES 39,429,456 39,980,160 39,505,073 BERGEN - RUTHERFORD 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 12,956,845 12,821,744 13,018,060 Special Education 11-2XX-100-XXX 2,532,603 2,355,368 2,416,875 Basic Skills/Remedial 11-230-100-XXX 371,632 408,698 404,815 Bilingual Education 11-240-100-XXX 44,423 54,685 61,000 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 203,187 171,866 172,686 School Sponsored Athletics 11-402-100-XXX 526,199 533,557 528,781 Other Instructional Programs 11-4XX-100-XXX 10,000 10,000 Support Services: Tuition 11-000-100-XXX 2,696,729 3,488,586 3,476,244 Attendance and Social Work Services 11-000-211-XXX 62,885 60,003 58,975 Health Services 11-000-213-XXX 352,371 382,782 392,047 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 209,336 224,557 226,549 Guidance 11-000-218-XXX 533,915 708,348 680,141 Child Study Teams 11-000-219-XXX 999,497 1,036,252 1,015,993 Improvement of Instructional Services 11-000-221-XXX 4,629 9,150 8,850 Educational Media Services - School Library 11-000-222-XXX 664,573 683,907 694,695 Instructional Staff Training Services 11-000-223-XXX 12,546 13,500 24,800 General Administration 11-000-230-XXX 692,967 637,876 631,798 School Administration 11-000-240-XXX 1,829,062 1,676,035 1,648,302 Central Svcs & Admin Info Technology 11-000-25X-XXX 895,323 898,723 930,194 Operation and Maintenance of Plant Services 11-000-26X-XXX 3,698,602 3,600,640 3,701,681 Student Transportation Services 11-000-270-XXX 894,347 989,394 1,004,682 Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,892,681 6,031,270 6,101,558 Total Support Services Expenditures 19,439,463 20,441,023 20,596,509 TOTAL GENERAL CURRENT EXPENSE 36,074,352 36,796,941 37,208,726 CAPITAL EXPENDITURES Equipment 12-XXX-XXX-73X 4,894 28,839 Facilities Acquisition and Construction Services 12-000-4XX-XXX 402,458 794,265 52,278 TOTAL CAPITAL EXPENDITURES 407,352 823,104 52,278 OPERATING BUDGET GRAND TOTAL 36,481,704 37,620,045 37,261,004 SPECIAL GRANTS AND ENTITLEMENTS Nonpublic Textbooks 20-XXX-XXX-XXX 28,112 30,353 25,800 Other State Projects: Nonpublic Auxiliary Services 20-XXX-XXX-XXX 69,304 56,265 47,825 Nonpublic Handicapped Services 20-XXX-XXX-XXX 53,410 107,147 91,075 Nonpublic Nursing Services 20-XXX-XXX-XXX 38,755 35,966 30,571 Total State Projects 189,581 229,731 195,271 Federal Projects: Title II 20-XXX-XXX-XXX 53,742 45,681 Title V 20-XXX-XXX-XXX 14,581 12,394 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,136,812 500,173 425,147 Other Special Projects 20-XXX-XXX-XXX 65,896 Total Federal Projects 1,202,708 568,496 483,222 TOTAL GRANTS AND ENTITLEMENTS 1,392,289 798,227 678,493 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 1,555,463 1,561,888 1,565,576 TOTAL REPAYMENT OF DEBT 1,555,463 1,561,888 1,565,576 Total Expenditures 39,429,456 39,980,160 39,505,073 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 39,429,456 39,980,160 39,505,073 BERGEN - RUTHERFORD 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 1,120,773 1,435,197 1,108,396 735,748 Repayment of Debt 9,012 9,012 9,012 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 0 0 0 0 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 99,295 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 BERGEN - RUTHERFORD BORO Advertised Per Pupil Cost Calculations 2011 - 2012 2008-09 2009-10 2010-11 2010-11 2011-12 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 12637 13241 13240 13363 13413 Total Classroom Instruction 7568 8110 8211 8113 8171 Classroom-Salaries and Benefits 7097 7633 7807 7703 7735 Classroom-General Supplies and Textbooks 349 296 252 257 283 Classroom-Purchased Services and Other 122 181 152 152 153 Total Support Services 1379 1457 1583 1624 1602 Support Services-Salaries and Benefits 1332 1405 1529 1569 1548 Total Administrative Costs 1538 1690 1567 1607 1589 Administration-Salaries and Benefits 1275 1385 1298 1306 1280 Legal Costs 0 48 21 21 21 Total Operations and Maintenance of Plant 1799 1715 1531 1648 1678 Operations & Maintenance of Plant-Salary & Ben. 947 948 655 748 752 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 328 351 342 349 344 Total Equipment Costs 22 2 0 12 0 Employee Benefits as a % of Salaries 21.7 26.0 26.4 27.1 27.1 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. Annual School District Budget Statement Supporting Documentation BERGEN - RUTHERFORD BORO 4A. Advertised Capital Outlay Projects Describe below, by project number, the appropriations for budgeted Capital Outlay Projects including those items related to the district's Long Range Facilities Plan. Include only construction, remodeling, renovations, installation of service systems, land and improvements, and the purchase of buildings. If the project is eligible for a grant, enter an 'X' in column 4. Do not include equipment. Include all projects budgeted on the transfer lines to capital projects fund (8326 and 8335). If the project is a request to exceed an existing referendum (Under N.J.A.C. 6A: 26-4.4(a)3), enter an 'X' in column 5 and enter the funding source for the request in column 6. Complete a detailed budget for each project. Request to Project Dollar Eligible Exceed Funding Source Description/Activity Number Amount for Grant Referendum for Request ASSESSMENT FOR DEBT SERVICE-SDA PROJTS VARIOUS 52,278 Total Amount: 52,278