05/20/2008 BERGEN - WALLINGTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1085 1074 1079
Pupils on Roll - Special Full-Time 75 83 76
Private School Placements 3 3 2
Pupils Sent to Other Districts-Reg Prog 18
Pupils Sent to Other Dists-Spec Ed Prog 21 25 25
Pupils in State Facilities 1
BERGEN - WALLINGTON BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 800,000 630,000
Revenues from Local Sources:
Local Tax Levy 10-1210 10,278,587 11,041,074 11,381,012
Interest Earned on Capital Reserve Funds 10-1XXX 4,162 500 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 339,989 150,000 120,000
SUBTOTAL 10,622,738 11,191,574 11,503,012
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,012,067 1,012,067
Transportation Aid 10-3120 54,324 54,324
Special Education Aid 10-3130 399,297 399,297
Bilingual Education 10-3140 177,338 177,338
Stabilization Aid 10-3171 500,156 500,156
Extraordinary Aid 10-3131 40,644 66,619
Consolidated Aid 10-3195 126,288 126,288
Additional Formula Aid 10-3196 68,338 138,726
Other State Aids 10-3XXX 2,159 153,910
Categorical Special Education Aid 10-3132 654,278
Equalization Aid 10-3176 2,208,643
Categorical Security Aid 10-3177 132,394
Categorical Transportation Aid 10-3121 64,941
SUBTOTAL 2,380,611 2,562,106 3,126,875
Adjustment for Prior Year Encumbrances 362,047
Actual Revenues (Over)/Under Expenditures 263,843
TOTAL OPERATING BUDGET 13,267,192 14,915,727 15,259,887
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,899
Revenues from State Sources:
Instructional Supplement Aid 20-3214 8,460 8,460
Other Restricted Entitlements 20-32XX 77,591 87,552 73,270
TOTAL REVENUES FROM STATE SOURCES 86,051 96,012 73,270
Revenues from Federal Sources:
Title I 20-4411-4416 130,354 83,806 79,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 237,330 250,914 238,750
Other 20-4XXX 125,636 76,655 70,900
TOTAL REVENUES FROM FEDERAL SOURCES 493,320 411,375 389,350
TOTAL GRANTS AND ENTITLEMENTS 586,270 507,387 462,620
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 13,477 2
Revenues from Local Sources:
Local Tax Levy 40-1210 310,991 297,019 309,767
TOTAL REVENUES FROM LOCAL SOURCES 310,991 297,019 309,767
Revenues from State Sources:
Debt Service Aid Type II 40-3160 4,343 4,302 4,262
TOTAL LOCAL REPAYMENT OF DEBT 315,334 314,798 314,031
Actual Revenues (Over)/Under Expenditures -2
TOTAL REPAYMENT OF DEBT 315,332 314,798 314,031
TOTAL REVENUES/SOURCES 14,168,794 15,737,912 16,036,538
BERGEN - WALLINGTON 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 4,350,475 4,594,864 4,892,649
Special Education 11-2XX-100-XXX 533,514 616,610 622,565
Basic Skills/Remedial 11-230-100-XXX 121,634 176,031 201,022
Bilingual Education 11-240-100-XXX 292,771 334,571 335,556
Vocational Programs - Local 11-3XX-100-XXX 20,925 22,131 23,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 91,981 106,719 121,770
School Sponsored Athletics 11-402-100-XXX 408,338 445,407 471,128
Other Instructional Programs 11-4XX-100-XXX 7,736 11,720 12,750
Support Services:
Tuition 11-000-100-XXX 1,296,727 1,769,974 1,520,189
Attendance and Social Work Services 11-000-211-XXX 122,047 125,588 130,338
Health Services 11-000-213-XXX 176,637 197,153 209,088
Students - Related & Extraordinary 11-000-216,217 40,781 53,361 55,151
Guidance 11-000-218-XXX 285,682 296,543 344,370
Child Study Teams 11-000-219-XXX 120,895 121,762 152,621
Improvement of Instructional Services 11-000-221-XXX 310,182 344,620 365,970
Educational Media Services - School Library 11-000-222-XXX 128,457 170,907 229,936
Instructional Staff Training Services 11-000-223-XXX 30,819 23,000 23,500
General Administration 11-000-230-XXX 341,457 440,838 396,566
School Administration 11-000-240-XXX 490,856 529,173 526,140
Central Svcs & Admin Info Technology 11-000-25X-XXX 397,362 367,497 390,800
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,071,848 1,377,559 1,315,130
Student Transportation Services 11-000-270-XXX 357,234 406,180 445,150
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,037,021 2,218,779 2,238,755
Food Services 11-000-310-XXX 12,000 5,000 5,000
Total Support Services Expenditures 7,220,005 8,447,934 8,348,704
TOTAL GENERAL CURRENT EXPENSE 13,047,379 14,755,987 15,029,844
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 500 2,000
Equipment 12-XXX-XXX-73X 61,707 5,200 75,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 158,106 154,040 76,500
TOTAL CAPITAL EXPENDITURES 219,813 159,740 153,500
Transfer of Funds to Charter Schools 10-000-100-56X 76,543
OPERATING BUDGET GRAND TOTAL 13,267,192 14,915,727 15,259,887
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,899
Instructional Supplement Aid:
Instruction 20-214-100-XXX 8,460 8,460
TOTAL INSTRUCTIONAL SUPPLEMENT AID 8,460 8,460
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 9,823 10,619 10,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 37,095 32,866 31,250
Nonpublic Handicapped Services 20-XXX-XXX-XXX 10,565 11,799 10,970
Nonpublic Nursing Services 20-XXX-XXX-XXX 13,068 14,668 13,750
Nonpublic Technology Initiative 20-XXX-XXX-XXX 7,040 7,600 7,300
Vocational Education 20-XXX-XXX-XXX 10,000
Total State Projects 86,051 96,012 73,270
Federal Projects:
Title I 20-XXX-XXX-XXX 130,354 83,806 79,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 237,330 250,914 238,750
Other Special Projects 20-XXX-XXX-XXX 125,636 76,655 70,900
Total Federal Projects 493,320 411,375 389,350
TOTAL GRANTS AND ENTITLEMENTS 586,270 507,387 462,620
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 315,332 314,798 314,031
TOTAL REPAYMENT OF DEBT 315,332 314,798 314,031
Total Expenditures 14,168,794 15,737,912 16,036,538
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 14,168,794 15,737,912 16,036,538
BERGEN - WALLINGTON 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 709,863 663,451 645,099 15,099
Repayment of Debt 13,477 13,479 2 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 103,811 107,973 111,273 113,273
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 575,876 441,648 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
BERGEN - WALLINGTON 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 9411 9818 10800 10927 11360
Total Classroom Instruction 5362 5605 6112 6070 6294
Classroom-Salaries and Benefits 5159 5442 5963 5908 6070
Classroom-General Supplies and Textbooks 202 162 148 160 223
Classroom-Purchased Services and Other 0 1 1 1 1
Total Support Services 1226 1370 1552 1524 1727
Support Services-Salaries and Benefits 1176 1315 1484 1455 1624
Total Administrative Costs 1274 1263 1355 1401 1401
Administration-Salaries and Benefits 1033 1079 1189 1171 1229
Total Operations and Maintenance of Plant 1121 1139 1296 1449 1418
Operations & Maintenance of Plant-Salary & Ben. 519 584 654 618 684
Total Food Services Costs 10 10 4 4 4
Total Extracurricular Costs 418 431 481 479 516
Total Equipment Costs 30 53 5 5 65
Employee Benefits as a % of Salaries 23.5 25.1 25.4 25.4 24.2
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 - WALLINGTON BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
BERGEN - WALLINGTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
SOUTH BERGEN JOINTURE COMMISSION
SPECIAL EDUCATION INSTRUCTION
TRANSPORTATION
TRANSITION COUNSELOR - OT/PT - SPEC. SERVICES AIDE
CARLSTADT-EAST RUTHERFORD REGIONAL SCHOOL DISTRICT
BREAKFAST/LUNCH PROGRAM
CO-OP ATHLETICS - WRESTLING & GIRLS SOCCER
S.O.B.E.R. REGION VII
WORKER'S COMPENSATION POOL
BERGEN - WALLINGTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,212,537 (A)
Estimated Net Taxable Valuation (as of 02/19/2008 ) 1,200,247,400 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.9342 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,517,206 (D)
Estimated Net Taxable Valuation (as of 02/19/2008 ) 1,200,247,400 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.9596 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,212,537 (G)
Estimated Equalized Valuation (as of 02/19/2008 ) 1,200,247,400 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9342 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,517,206 (J)
Estimated Equalized Valuation (as of 02/19/2008 ) 1,200,247,400 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.9596 (L)