03/22/2011 BERGEN - EDGEWATER BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated Pupils on Roll Regular Full-Time 554 574 653 Pupils on Roll Regular Shared-Time 1 Pupils on Roll - Special Full-Time 50 44 44 Subtotal - Pupils On Roll 604 618 698 Private School Placements 5 8 7 Pupils Sent to Other Districts-Reg Prog 240 263 268 Pupils Sent to Other Dists-Spec Ed Prog 60 62 62 Pupils Received 1 Pupils in State Facilities 1 1 1 BERGEN - EDGEWATER BORO Advertised Revenues Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 1,320,338 1,025,396 Transfers from Other Funds 10-5200 9,605 Revenues from Local Sources: Local Tax Levy 10-1210 11,741,879 12,154,377 12,739,891 Tuition 10-1300 66,649 40,000 Interest Earned on Capital Reserve Funds 10-1XXX 1,914 8,000 8,000 Other Restricted Miscellaneous Revenues 10-1XXX 10,435 Unrestricted Miscellaneous Revenues 10-1XXX 132,448 32,000 31,756 SUBTOTAL 11,953,325 12,234,377 12,779,647 Revenues from State Sources: Extraordinary Aid 10-3131 175,230 Other State Aids 10-3XXX 10,018 Categorical Special Education Aid 10-3132 409,813 251,649 387,301 Categorical Security Aid 10-3177 38,577 Adjustment Aid 10-3178 64,828 Categorical Transportation Aid 10-3121 226,238 SUBTOTAL 924,704 251,649 387,301 Revenues from Federal Sources: Education Jobs Fund 18-4522 30,791 SUBTOTAL 30,791 Adjustment for Prior Year Encumbrances 97,649 Actual Revenues (Over)/Under Expenditures 203,398 TOTAL OPERATING BUDGET 13,091,032 13,904,013 14,223,135 GRANTS AND ENTITLEMENTS Revenues from State Sources: Preschool Education Aid 20-3218 52,034 137,232 133,420 Other Restricted Entitlements 20-32XX 4,488 TOTAL REVENUES FROM STATE SOURCES 56,522 137,232 133,420 Revenues from Federal Sources: Title I 20-4411-4416 64,753 40,980 Title III 20-4491-4494 35,000 I.D.E.A. Part B (Handicapped) 20-4420-4429 297,059 123,804 125,000 Other 20-4XXX 58,980 35,379 TOTAL REVENUES FROM FEDERAL SOURCES 420,792 200,163 160,000 TOTAL GRANTS AND ENTITLEMENTS 477,314 337,395 293,420 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 2,450 Revenues from Local Sources: Local Tax Levy 40-1210 663,320 2,392,641 1,854,451 TOTAL REVENUES FROM LOCAL SOURCES 663,320 2,392,641 1,854,451 Revenues from State Sources: Debt Service Aid Type II 40-3160 30,450 25,560 118,696 TOTAL LOCAL REPAYMENT OF DEBT 693,770 2,420,651 1,973,147 Actual Revenues (Over)/Under Expenditures 32,641 TOTAL REPAYMENT OF DEBT 726,411 2,420,651 1,973,147 TOTAL REVENUES/SOURCES 14,294,757 16,662,059 16,489,702 BERGEN - EDGEWATER 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 2,476,753 2,379,431 2,230,159 Special Education 11-2XX-100-XXX 327,417 414,945 412,196 Basic Skills/Remedial 11-230-100-XXX 230,849 247,060 252,968 Bilingual Education 11-240-100-XXX 161,628 170,755 123,565 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 19,181 37,050 31,050 Support Services: Tuition 11-000-100-XXX 5,291,533 5,658,120 6,201,814 Attendance and Social Work Services 11-000-211-XXX 44,930 42,287 43,949 Health Services 11-000-213-XXX 62,056 66,465 65,160 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 348,265 380,431 307,520 Guidance 11-000-218-XXX 6,000 6,000 Child Study Teams 11-000-219-XXX 190,089 339,007 313,736 Improvement of Instructional Services 11-000-221-XXX 279,828 261,826 226,846 Educational Media Services - School Library 11-000-222-XXX 16,808 29,480 31,580 Instructional Staff Training Services 11-000-223-XXX 199 500 500 General Administration 11-000-230-XXX 306,046 254,930 245,390 School Administration 11-000-240-XXX 197,829 138,819 128,765 Central Svcs & Admin Info Technology 11-000-25X-XXX 261,257 280,647 305,541 Operation and Maintenance of Plant Services 11-000-26X-XXX 708,888 813,896 772,408 Student Transportation Services 11-000-270-XXX 904,391 1,008,088 976,605 Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,177,295 1,306,154 1,492,144 Total Support Services Expenditures 9,789,414 10,586,650 11,117,958 TOTAL GENERAL CURRENT EXPENSE 13,005,242 13,835,891 14,167,896 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 8,000 8,000 Facilities Acquisition and Construction Services 12-000-4XX-XXX 21,974 12,779 TOTAL CAPITAL EXPENDITURES 29,974 20,779 SPECIAL SCHOOLS Summer School: Instruction 13-422-100-XXX 13,676 Total Summer School 13,676 TOTAL SPECIAL SCHOOLS 13,676 Transfer of Funds to Charter Schools 10-000-100-56X 72,114 38,148 34,460 OPERATING BUDGET GRAND TOTAL 13,091,032 13,904,013 14,223,135 SPECIAL GRANTS AND ENTITLEMENTS Instruction 20-218-100-XXX 52,034 71,384 106,101 Preschool Education Aid: Support Services 20-218-200-XXX 65,848 27,319 TOTAL PRESCHOOL EDUCATION AID 52,034 137,232 133,420 Other State Projects: Nonpublic Handicapped Services 20-XXX-XXX-XXX 4,488 Total State Projects 56,522 137,232 133,420 Federal Projects: Title I 20-XXX-XXX-XXX 64,753 40,980 Title III 20-XXX-XXX-XXX 35,000 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 297,059 123,804 125,000 Other Special Projects 20-XXX-XXX-XXX 58,980 35,379 Total Federal Projects 420,792 200,163 160,000 TOTAL GRANTS AND ENTITLEMENTS 477,314 337,395 293,420 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 726,411 2,420,651 1,973,147 TOTAL REPAYMENT OF DEBT 726,411 2,420,651 1,973,147 Total Expenditures 14,294,757 16,662,059 16,489,702 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 14,294,757 16,662,059 16,489,702 BERGEN - EDGEWATER 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 623,183 447,069 626,127 276,127 Repayment of Debt 35,091 2,450 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 1,204,681 1,206,595 1,214,595 1,222,595 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 2,122,581 1,995,734 675,396 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 - EDGEWATER 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 12469 11524 10660 11767 10206 Total Classroom Instruction 7212 6841 6070 6769 5957 Classroom-Salaries and Benefits 6780 6381 5870 6393 5797 Classroom-General Supplies and Textbooks 401 414 141 311 111 Classroom-Purchased Services and Other 31 46 59 64 49 Total Support Services 2359 1791 1980 2157 1730 Support Services-Salaries and Benefits 1479 1141 1276 1389 1276 Total Administrative Costs 1424 1519 1204 1312 1202 Administration-Salaries and Benefits 1067 1070 889 968 890 Legal Costs 0 110 94 102 91 Total Operations and Maintenance of Plant 1345 1290 1298 1413 1212 Operations & Maintenance of Plant-Salary & Ben. 586 446 388 422 396 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 67 40 71 77 59 Total Equipment Costs 0 0 0 0 0 Employee Benefits as a % of Salaries 26.0 27.2 29.5 29.5 33.6 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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 - EDGEWATER 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 on SDA fun 11111 12,779 Total Amount: 12,779