04/07/2009 BERGEN - WOOD-RIDGE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 985 1030 1070
Pupils on Roll Regular Shared-Time 1
Pupils on Roll - Special Full-Time 167 165 149
Pupils on Roll - Special Shared-Time 2
Private School Placements 8 7 9
Pupils Sent to Other Dists-Spec Ed Prog 32 37 41
Pupils Received 112 109 112
BERGEN - WOOD-RIDGE BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 123,155 200,000
Withdrawal from Cap Res-for Local Share 10-307 60,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,548,935 12,341,718 12,807,191
Tuition 10-1300 1,106,111 1,176,936 1,190,896
Interest Earned on Capital Reserve Funds 10-1XXX 4,250 3,400 3,400
Unrestricted Miscellaneous Revenues 10-1XXX 128,977 127,314 125,000
SUBTOTAL 12,788,273 13,649,368 14,126,487
Revenues from State Sources:
Special Education Aid 10-3130 670,362
Extraordinary Aid 10-3131 61,595 121,457
Consolidated Aid 10-3195 93,701
Additional Formula Aid 10-3196 50,574
Other State Aids 10-3XXX 92,602
Categorical Special Education Aid 10-3132 620,160 661,962
Equalization Aid 10-3176 230,342 218,526
Categorical Security Aid 10-3177 100,078 102,107
Categorical Transportation Aid 10-3121 79,919 99,429
SUBTOTAL 968,834 1,151,956 1,082,024
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 418
SUBTOTAL 418
Adjustment for Prior Year Encumbrances 226,658
Actual Revenues (Over)/Under Expenditures 335,954
TOTAL OPERATING BUDGET 14,093,479 15,211,137 15,408,511
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 123,388 138,146 110,199
TOTAL REVENUES FROM STATE SOURCES 123,388 138,146 110,199
Revenues from Federal Sources:
Title I 20-4411-4416 46,074 68,382 58,125
I.D.E.A. Part B (Handicapped) 20-4420-4429 252,970 231,851 197,073
Other 20-4XXX 51,260 46,714 39,707
TOTAL REVENUES FROM FEDERAL SOURCES 350,304 346,947 294,905
TOTAL GRANTS AND ENTITLEMENTS 473,692 485,093 405,104
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 80,178 82,790
Revenues from Local Sources:
Local Tax Levy 40-1210 341,273 424,904 396,133
Miscellaneous 40-1XXX 80,638
TOTAL REVENUES FROM LOCAL SOURCES 421,911 424,904 396,133
TOTAL LOCAL REPAYMENT OF DEBT 421,911 505,082 478,923
Actual Revenues (Over)/Under Expenditures 71,135
TOTAL REPAYMENT OF DEBT 493,046 505,082 478,923
TOTAL REVENUES/SOURCES 15,060,217 16,201,312 16,292,538
BERGEN - WOOD-RIDGE BORO
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 4,334,276 4,728,290 4,800,522
Special Education 11-2XX-100-XXX 754,084 834,496 915,364
Basic Skills/Remedial 11-230-100-XXX 236,796 235,173 256,492
Bilingual Education 11-240-100-XXX 48,089 37,653 37,897
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 79,287 88,223 87,000
School Sponsored Athletics 11-402-100-XXX 280,153 370,859 302,144
Other Instructional Programs 11-4XX-100-XXX 1,162
Support Services:
Tuition 11-000-100-XXX 1,665,473 1,849,911 1,754,055
Attendance and Social Work Services 11-000-211-XXX 36,094 2,000 2,000
Health Services 11-000-213-XXX 151,914 148,613 150,497
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 436,778 405,409 436,378
Guidance 11-000-218-XXX 320,403 337,668 302,341
Child Study Teams 11-000-219-XXX 277,742 265,924 294,641
Improvement of Instructional Services 11-000-221-XXX 46,385 58,159 55,314
Educational Media Services - School Library 11-000-222-XXX 131,933 173,549 148,871
Instructional Staff Training Services 11-000-223-XXX 4,298 11,300 11,000
General Administration 11-000-230-XXX 385,508 424,079 388,869
School Administration 11-000-240-XXX 616,026 622,621 623,043
Central Svcs & Admin Info Technology 11-000-25X-XXX 349,826 395,628 396,983
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,468,858 1,542,356 1,570,581
Student Transportation Services 11-000-270-XXX 636,262 619,468 653,500
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,832,132 1,985,522 2,136,000
Total Support Services Expenditures 8,359,632 8,842,207 8,924,073
TOTAL GENERAL CURRENT EXPENSE 14,093,479 15,136,901 15,323,492
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3,400 3,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX 70,836
TOTAL CAPITAL EXPENDITURES 74,236 3,400
Transfer of Funds to Charter Schools 10-000-100-56X 81,619
OPERATING BUDGET GRAND TOTAL 14,093,479 15,211,137 15,408,511
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 11,155 10,827 9,202
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 43,996 53,281 38,122
Nonpublic Handicapped Services 20-XXX-XXX-XXX 45,243 51,927 46,039
Nonpublic Nursing Services 20-XXX-XXX-XXX 14,994 14,405 11,090
Nonpublic Technology Initiative 20-XXX-XXX-XXX 8,000 7,706 5,746
Total State Projects 123,388 138,146 110,199
Federal Projects:
Title I 20-XXX-XXX-XXX 46,074 68,382 58,125
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 252,970 231,851 197,073
Other Special Projects 20-XXX-XXX-XXX 51,260 46,714 39,707
Total Federal Projects 350,304 346,947 294,905
TOTAL GRANTS AND ENTITLEMENTS 473,692 485,093 405,104
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 493,046 505,082 478,923
TOTAL REPAYMENT OF DEBT 493,046 505,082 478,923
Total Expenditures 15,060,217 16,201,312 16,292,538
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 15,060,217 16,201,312 16,292,538
BERGEN - WOOD-RIDGE BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 572,459 451,444 328,289 128,289
Repayment of Debt 234,103 162,968 82,790 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 131,045 135,295 78,695 82,095
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 363,880 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 100,000 100,000 100,000
Reserved for Repayment of Debt 0 0 0 0
BERGEN - WOOD-RIDGE BORO
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10239 10223 10520 10672 10674
Total Classroom Instruction 5735 5661 5999 5976 6105
Classroom-Salaries and Benefits 5376 5454 5688 5653 5817
Classroom-General Supplies and Textbooks 246 119 157 169 134
Classroom-Purchased Services and Other 113 89 153 154 154
Total Support Services 1437 1403 1306 1373 1347
Support Services-Salaries and Benefits 1034 1001 1025 1021 965
Total Administrative Costs 1321 1374 1395 1428 1388
Administration-Salaries and Benefits 1068 1101 1139 1134 1142
Total Operations and Maintenance of Plant 1397 1416 1433 1443 1449
Operations & Maintenance of Plant-Salary & Ben. 769 778 769 768 773
Total Food Services Costs 0 0
Total Extracurricular Costs 345 364 382 447 381
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 21.8 22.5 23.1 23.1 24.3
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 - WOOD-RIDGE BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
BERGEN - WOOD-RIDGE BORO
Shared Services -- Description of Shared Services
_________________________________________________
Interlocal agreement with Borough of Wood-Ridge to purchase fuel for
district vehicles at reduced cost.
Membership in South Bergen Jointure Commission for pooled rates on
transportation costs for special education students.
Membership in South Bergen Jointure Commission for pooled rates on
tuition costs for special education students.
Shared services agreement with South Bergen Jointure Commission for
provision of speech services.
Shared services agreement with South Bergen Jointure Commission for
provision of physical therapy services.
Shared services agreement with South Bergen Jointure Commission for
provision of occupational therapy services.
Shared services agreement with South Bergen Jointure Commission for
provision of transitional counselor.
Agreement with Educational Data Services for bidding services with other
school districts on purchase of school supplies.
Agreement with Carlstadt-East Rutherford School District to share
transportation services with surrounding districts for out of district
students.
Membership in Bergen County Banking Consortium to gain higher interest
payments on deposits and lower banking costs for the district.
Agreement with Bergen County Center on Alcohol and Drug Resources to
share Student Assistance Counselor with other districts.
Member in ACES for natural gas purchases.
BERGEN - WOOD-RIDGE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 12,574,455 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 782,444,574 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.6071 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,786,907 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 782,444,574 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.6342 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 12,574,455 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,342,869,195 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9364 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,786,907 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,342,869,195 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.9522 (L)
BERGEN - WOOD-RIDGE BORO
17. Salaries and Benefits of Certain District Employees
Name Dr. Elaine Giugliano
Job Title Superintendent
Base Annual Salary 165,248
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 09/16/2008
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 26
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 720
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,500
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
BERGEN - WOOD-RIDGE BORO
17. Salaries and Benefits of Certain District Employees
Name Thomas Perez
Job Title Business Administrator
Base Annual Salary 100,000
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 03/09/2009
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 8
Annual Sick Days 4
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments