03/14/2008 BERGEN - FAIR LAWN BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4014 4035 4035
Pupils on Roll Regular Shared-Time 2 2 2
Pupils on Roll - Special Full-Time 712 735 735
Pupils on Roll - Special Shared-Time 9 5 5
Private School Placements 50 45 45
Pupils Sent to Other Dists-Spec Ed Prog 24 27 27
Pupils Received 17 15 15
BERGEN - FAIR LAWN BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 285,766 692,485
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 61,516,737 64,233,192 66,380,728
Tuition 10-1300 490,375 544,973 472,552
Transportation Fees from Individuals 10-1410 36,677 36,901 33,116
Interest Earned on Capital Reserve Funds 10-1XXX 5,939 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 2,652,157 1,774,252 1,675,820
Unrestricted Miscellaneous Revenues 10-1XXX 832,042 504,000
SUBTOTAL 64,701,885 67,422,360 69,067,216
Revenues from State Sources:
Transportation Aid 10-3120 379,972 379,972
Special Education Aid 10-3130 3,777,675 3,777,675
Bilingual Education 10-3140 305,260 305,260
Extraordinary Aid 10-3131 548,191 1,446,924
Consolidated Aid 10-3195 531,374 531,374
Additional Formula Aid 10-3196 149,828 304,151
Other State Aids 10-3XXX 48,496
Categorical Special Education Aid 10-3132 2,590,422
Equalization Aid 10-3176 1,495,988
Categorical Security Aid 10-3177 368,143
Categorical Transportation Aid 10-3121 624,132
SUBTOTAL 5,740,796 5,298,432 6,525,609
Adjustment for Prior Year Encumbrances 2,064,724
Actual Revenues (Over)/Under Expenditures -829,359
TOTAL OPERATING BUDGET 69,613,322 75,171,282 76,285,310
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 17,384
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 695,894 505,461 317,541
TOTAL REVENUES FROM STATE SOURCES 695,894 505,461 317,541
Revenues from Federal Sources:
Title I 20-4411-4416 167,043 166,880 141,848
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,029,380 1,076,806 911,304
Vocational Education 20-4430 361,010
Other 20-4XXX 173,212 272,677 227,207
TOTAL REVENUES FROM FEDERAL SOURCES 1,369,635 1,877,373 1,280,359
TOTAL GRANTS AND ENTITLEMENTS 2,082,913 2,382,834 1,597,900
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 329,153 157,777
Transfers from Other Funds 40-5200 157,776
Revenues from Local Sources:
Local Tax Levy 40-1210 1,758,531 1,584,148 1,758,796
TOTAL REVENUES FROM LOCAL SOURCES 1,758,531 1,584,148 1,758,796
TOTAL LOCAL REPAYMENT OF DEBT 1,916,307 1,913,301 1,916,573
Actual Revenues (Over)/Under Expenditures -13,222
TOTAL REPAYMENT OF DEBT 1,903,085 1,913,301 1,916,573
TOTAL REVENUES/SOURCES 73,599,320 79,467,417 79,799,783
BERGEN - FAIR LAWN 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 21,357,161 22,353,474 23,463,661
Special Education 11-2XX-100-XXX 5,016,410 5,792,703 6,122,987
Basic Skills/Remedial 11-230-100-XXX 188,776 150,773 168,625
Bilingual Education 11-240-100-XXX 432,787 446,094 485,566
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 286,174 300,696 368,587
School Sponsored Athletics 11-402-100-XXX 617,646 646,821 695,636
Other Instructional Programs 11-4XX-100-XXX 848,163 1,017,717 957,419
Support Services:
Tuition 11-000-100-XXX 3,788,993 3,939,410 3,854,002
Attendance and Social Work Services 11-000-211-XXX 41,307 53,401 85,377
Health Services 11-000-213-XXX 853,802 926,962 890,395
Students - Related & Extraordinary 11-000-216,217 1,355,186 1,712,064 1,775,704
Guidance 11-000-218-XXX 1,259,172 1,370,726 1,422,068
Child Study Teams 11-000-219-XXX 3,233,789 3,606,131 3,697,970
Improvement of Instructional Services 11-000-221-XXX 801,575 854,531 883,662
Educational Media Services - School Library 11-000-222-XXX 857,891 880,014 956,309
Instructional Staff Training Services 11-000-223-XXX 111,578 100,392 100,726
General Administration 11-000-230-XXX 879,347 1,447,109 923,557
School Administration 11-000-240-XXX 2,894,310 3,065,456 3,146,878
Central Svcs & Admin Info Technology 11-000-25X-XXX 2,013,078 2,071,759 2,077,525
Operation and Maintenance of Plant Services 11-000-26X-XXX 6,198,920 6,883,246 6,537,601
Student Transportation Services 11-000-270-XXX 2,121,532 2,254,533 2,245,641
Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,037,642 12,210,260 13,270,786
Total Support Services Expenditures 37,448,122 41,375,994 41,868,201
TOTAL GENERAL CURRENT EXPENSE 66,195,239 72,084,272 74,130,682
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 1,000
Equipment 12-XXX-XXX-73X 319,905 342,212
Facilities Acquisition and Construction Services 12-000-4XX-XXX 658,005 343,343 110,000
TOTAL CAPITAL EXPENDITURES 977,910 686,555 111,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 338,245 378,019 389,704
Total Summer School 338,245 378,019 389,704
Adult Education - Local:
Instruction 13-602-100-XXX 1,000,162 891,531 574,973
Support Services 13-602-200-XXX 1,101,344 1,125,859 1,067,946
Total Adult Education - Local 2,101,506 2,017,390 1,642,919
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX 375 400 400
Support Services 13-631-200-XXX 47 168 168
Total Evening School for Foreign-Born - Local 422 568 568
TOTAL SPECIAL SCHOOLS 2,440,173 2,395,977 2,033,191
Transfer of Funds to Charter Schools 10-000-100-56X 4,478 10,437
OPERATING BUDGET GRAND TOTAL 69,613,322 75,171,282 76,285,310
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 17,384
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 20,490 20,903 17,767
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 170,335 118,590 164,313
Nonpublic Handicapped Services 20-XXX-XXX-XXX 108,598 110,540 97,912
Nonpublic Nursing Services 20-XXX-XXX-XXX 26,863 27,947 23,755
Nonpublic Technology Initiative 20-XXX-XXX-XXX 16,143 15,560 13,226
Vocational Education 20-XXX-XXX-XXX 352,676
Other Special Projects 20-XXX-XXX-XXX 789 211,921 568
Total State Projects 695,894 505,461 317,541
Federal Projects:
Title I 20-XXX-XXX-XXX 167,043 166,880 141,848
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,029,380 1,076,806 911,304
Vocational Education 20-XXX-XXX-XXX 361,010
Other Special Projects 20-XXX-XXX-XXX 173,212 272,677 227,207
Total Federal Projects 1,369,635 1,877,373 1,280,359
TOTAL GRANTS AND ENTITLEMENTS 2,082,913 2,382,834 1,597,900
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,913,301 1,916,573
Additional State School Building Aid-Ch.177 40-702-510-XXX 1,903,085
Total Additional State School Building Aid 1,903,085
TOTAL REPAYMENT OF DEBT 1,903,085 1,913,301 1,916,573
Total Expenditures 73,599,320 79,467,417 79,799,783
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 73,599,320 79,467,417 79,799,783
BERGEN - FAIR LAWN 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 1,988,149 1,981,862 1,462,131 1,052,131
Repayment of Debt 473,708 486,930 157,777 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 122,368 128,306 29,306 30,306
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 98,868 381,353 282,485 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 - FAIR LAWN 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 12461 12690 13765 13918 14255
Total Classroom Instruction 7073 7230 7804 7725 8190
Classroom-Salaries and Benefits 6841 6948 7546 7384 7924
Classroom-General Supplies and Textbooks 167 187 168 196 171
Classroom-Purchased Services and Other 66 95 90 144 95
Total Support Services 2178 2183 2377 2429 2531
Support Services-Salaries and Benefits 1970 1983 2157 2172 2276
Total Administrative Costs 1454 1438 1508 1555 1555
Administration-Salaries and Benefits 1192 1149 1226 1224 1278
Total Operations and Maintenance of Plant 1413 1497 1535 1664 1593
Operations & Maintenance of Plant-Salary & Ben. 911 973 1024 1097 1069
Total Food Services Costs 0 0
Total Extracurricular Costs 226 225 247 236 268
Total Equipment Costs 41 67 0 72 0
Employee Benefits as a % of Salaries 27.1 24.5 25.8 25.2 26.4
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 - FAIR LAWN 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 - FAIR LAWN BORO
Shared Services -- Description of Shared Services
_________________________________________________
Purchasing Initiatives: Contract with several bidding consortiums for
gasoline, school and office supplies, custodial supplies, insurance,
electricity and natural gas, computers and wiring.
Insurance Initiatives: Purchased workers compensation coverage through a
joint insurance fund.
Transportation Cooperative: Participate in a coordinated transportation
agency.
Shared services: With Fair Lawn Borough participation, field renovations
and Student Resource Officer at High School, district technology
purchasing program and printing services, and district large specialty
equipment for maintenance.
BERGEN - FAIR LAWN BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 65,306,960 (A)
Estimated Net Taxable Valuation (as of 01/10/2007 ) 5,074,119,673 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.2871 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 66,978,432 (D)
Estimated Net Taxable Valuation (as of 01/10/2007 ) 5,074,119,673 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.3200 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 65,306,960 (G)
Estimated Equalized Valuation (as of 01/10/2008 ) 5,079,255,301 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2858 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 66,978,432 (J)
Estimated Equalized Valuation (as of 01/10/2008 ) 5,079,255,301 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.3187 (L)