03/05/2008 BERGEN - NORWOOD BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 568 553 564
Pupils on Roll - Special Full-Time 73 73 75
Private School Placements 1 2
Pupils Sent to Other Dists-Spec Ed Prog 9 9 13
Pupils Received 1
BERGEN - NORWOOD BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 47,230 164,127
Revenues from Local Sources:
Local Tax Levy 10-1210 7,119,914 7,474,160 7,594,400
Tuition 10-1300 14,550
Interest Earned on Capital Reserve Funds 10-1XXX 3,730 250 250
Unrestricted Miscellaneous Revenues 10-1XXX 36,675 39,395 9,377
SUBTOTAL 7,174,869 7,513,805 7,604,027
Revenues from State Sources:
Transportation Aid 10-3120 55,490 55,490
Special Education Aid 10-3130 457,301 457,301
Stabilization Aid 10-3171 61,099 61,099
Extraordinary Aid 10-3131 59,974 136,723
Consolidated Aid 10-3195 42,770 42,770
Additional Formula Aid 10-3196 18,500 37,555
Other State Aids 10-3XXX 5,202
Categorical Special Education Aid 10-3132 349,425
Categorical Security Aid 10-3177 45,843
Adjustment Aid 10-3178 150,880
Categorical Transportation Aid 10-3121 56,475
SUBTOTAL 700,336 654,215 739,346
Actual Revenues (Over)/Under Expenditures -245,289
TOTAL OPERATING BUDGET 7,629,916 8,215,250 8,507,500
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 125,052 140,681 140,681
TOTAL REVENUES FROM STATE SOURCES 125,052 140,681 140,681
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 172,344 176,217 176,217
TOTAL REVENUES FROM FEDERAL SOURCES 172,344 176,217 176,217
TOTAL GRANTS AND ENTITLEMENTS 297,396 316,898 316,898
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 143,048 238,415
Transfers from Other Funds 40-5200 238,414
Revenues from Local Sources:
Local Tax Levy 40-1210 428,632 358,664 265,883
TOTAL REVENUES FROM LOCAL SOURCES 428,632 358,664 265,883
TOTAL LOCAL REPAYMENT OF DEBT 667,046 501,712 504,298
Actual Revenues (Over)/Under Expenditures -163,414
TOTAL REPAYMENT OF DEBT 503,632 501,712 504,298
TOTAL REVENUES/SOURCES 8,430,944 9,033,860 9,328,696
BERGEN - NORWOOD BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,736,108 2,895,526 2,986,015
Special Education 11-2XX-100-XXX 552,707 571,880 574,219
Basic Skills/Remedial 11-230-100-XXX 53,834 56,430 63,535
Bilingual Education 11-240-100-XXX 79,049 78,231 84,900
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 76,673 67,975 67,975
Support Services:
Tuition 11-000-100-XXX 610,756 593,504 673,052
Attendance and Social Work Services 11-000-211-XXX 8,712 9,062 9,510
Health Services 11-000-213-XXX 89,175 90,145 94,289
Students - Related & Extraordinary 11-000-216,217 81,933 79,102 87,034
Guidance 11-000-218-XXX 74,591 76,945 79,355
Child Study Teams 11-000-219-XXX 278,591 297,550 303,245
Improvement of Instructional Services 11-000-221-XXX 101,024 122,845 124,193
Educational Media Services - School Library 11-000-222-XXX 77,563 56,366 53,036
Instructional Staff Training Services 11-000-223-XXX 15,165 20,400 19,100
General Administration 11-000-230-XXX 313,286 332,875 339,274
School Administration 11-000-240-XXX 216,665 241,259 244,986
Central Svcs & Admin Info Technology 11-000-25X-XXX 206,988 217,476 227,882
Operation and Maintenance of Plant Services 11-000-26X-XXX 683,364 853,922 920,518
Student Transportation Services 11-000-270-XXX 275,541 324,812 330,052
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,079,033 1,225,215 1,223,080
Total Support Services Expenditures 4,112,387 4,541,478 4,728,606
TOTAL GENERAL CURRENT EXPENSE 7,610,758 8,211,520 8,505,250
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 250 250
Equipment 12-XXX-XXX-73X 19,158 3,480 2,000
TOTAL CAPITAL EXPENDITURES 19,158 3,730 2,250
OPERATING BUDGET GRAND TOTAL 7,629,916 8,215,250 8,507,500
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 13,339 12,911 12,911
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 44,576 52,621 52,621
Nonpublic Handicapped Services 20-XXX-XXX-XXX 39,613 48,076 48,076
Nonpublic Nursing Services 20-XXX-XXX-XXX 17,746 17,833 17,833
Nonpublic Technology Initiative 20-XXX-XXX-XXX 9,560 9,240 9,240
Other Special Projects 20-XXX-XXX-XXX 218
Total State Projects 125,052 140,681 140,681
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 172,344 176,217 176,217
Total Federal Projects 172,344 176,217 176,217
TOTAL GRANTS AND ENTITLEMENTS 297,396 316,898 316,898
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 503,632 501,712 504,298
TOTAL REPAYMENT OF DEBT 503,632 501,712 504,298
Total Expenditures 8,430,944 9,033,860 9,328,696
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
TOTAL EXPENDITURES NET OF TRANSFERS 8,430,944 9,033,860 9,328,696
BERGEN - NORWOOD BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 229,207 314,202 266,972 102,845
Repayment of Debt 218,049 381,463 238,415 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 3,718 7,449 7,699 7,949
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 54,794 211,357 211,357 211,357
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
BERGEN - NORWOOD BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10312 10452 11112 11650 11740
Total Classroom Instruction 6217 6434 6666 6934 6948
Classroom-Salaries and Benefits 5712 6010 6285 6503 6549
Classroom-General Supplies and Textbooks 430 404 348 368 337
Classroom-Purchased Services and Other 76 21 33 63 62
Total Support Services 1302 1327 1326 1398 1395
Support Services-Salaries and Benefits 1035 1062 1025 1079 1089
Total Administrative Costs 1409 1361 1400 1496 1496
Administration-Salaries and Benefits 1083 1158 1190 1275 1290
Total Operations and Maintenance of Plant 1257 1188 1598 1694 1776
Operations & Maintenance of Plant-Salary & Ben. 602 677 903 952 1031
Total Food Services Costs 0 0
Total Extracurricular Costs 128 143 122 129 126
Total Equipment Costs 15 30 5 6 3
Employee Benefits as a % of Salaries 21.6 22.8 24.3 24.6 23.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
BERGEN - NORWOOD BORO
Shared Services -- Description of Shared Services
_________________________________________________
Transportation services/bidding
NVRHS Curriculum Center
NVRHS / Region III Special Education Program
BERGEN - NORWOOD BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,536,864 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 745,106,346 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.0115 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,861,411 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 745,106,346 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.0551 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,536,864 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,512,806,085 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)