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