03/05/2008 BERGEN - ENGLEWOOD CLIFFS BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 375 392 404
Pupils on Roll - Special Full-Time 46 43 40
Pupils on Roll - Special Shared-Time 1
Private School Placements 5 4 8
Pupils Sent to Other Districts-Reg Prog 1 18
Pupils Sent to Other Dists-Spec Ed Prog 21 20 27
Pupils Received 9 11 10
BERGEN - ENGLEWOOD CLIFFS BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 284,524 45,000
Revenues from Local Sources:
Local Tax Levy 10-1210 8,376,177 8,711,224 9,059,673
Tuition 10-1300 82,100 89,000 102,000
Unrestricted Miscellaneous Revenues 10-1XXX 88,602 36,000 85,500
SUBTOTAL 8,546,879 8,836,224 9,247,173
Revenues from State Sources:
Transportation Aid 10-3120 156,312 156,312
Special Education Aid 10-3130 334,186 334,186
Bilingual Education 10-3140 35,058 35,058
Stabilization Aid 10-3171 10,497 10,497
Extraordinary Aid 10-3131 50,691 139,592
Consolidated Aid 10-3195 25,428 25,428
Additional Formula Aid 10-3196 16,844 34,194
Other State Aids 10-3XXX 9,364
Categorical Special Education Aid 10-3132 235,518
Categorical Security Aid 10-3177 30,905
Adjustment Aid 10-3178 165,746
Categorical Transportation Aid 10-3121 84,923
SUBTOTAL 638,380 595,675 656,684
Adjustment for Prior Year Encumbrances 417,762
Actual Revenues (Over)/Under Expenditures -154,334
TOTAL OPERATING BUDGET 9,030,925 10,134,185 9,948,857
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,371
TOTAL REVENUES FROM STATE SOURCES 6,371
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 88,457 97,461 75,000
Other 20-4XXX 34,972 28,552
TOTAL REVENUES FROM FEDERAL SOURCES 123,429 126,013 75,000
TOTAL GRANTS AND ENTITLEMENTS 123,429 132,384 75,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 165,950
Transfers from Other Funds 40-5200 111,386
Revenues from Local Sources:
Local Tax Levy 40-1210 99,000 221,482 70,869
TOTAL REVENUES FROM LOCAL SOURCES 99,000 221,482 70,869
Revenues from State Sources:
Debt Service Aid Type II 40-3160 113,877 101,415
TOTAL LOCAL REPAYMENT OF DEBT 210,386 335,359 338,234
Actual Revenues (Over)/Under Expenditures -165,950
TOTAL REPAYMENT OF DEBT 44,436 335,359 338,234
TOTAL REVENUES/SOURCES 9,198,790 10,601,928 10,362,091
BERGEN - ENGLEWOOD CLIFFS 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 2,626,158 2,933,344 2,858,903
Special Education 11-2XX-100-XXX 482,738 665,571 670,909
Basic Skills/Remedial 11-230-100-XXX 177,622 165,970 141,783
Bilingual Education 11-240-100-XXX 160,172 170,878 172,549
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 20,465 34,825 1,500
School Sponsored Athletics 11-402-100-XXX 4,690 1,000
Support Services:
Tuition 11-000-100-XXX 856,077 927,180 1,032,808
Attendance and Social Work Services 11-000-211-XXX 98,971 89,850 94,488
Health Services 11-000-213-XXX 97,686 111,528 121,390
Students - Related & Extraordinary 11-000-216,217 99,256 77,833 397,350
Guidance 11-000-218-XXX 2,035
Child Study Teams 11-000-219-XXX 493,505 519,110 445,270
Improvement of Instructional Services 11-000-221-XXX 150,835 255,724 166,237
Educational Media Services - School Library 11-000-222-XXX 55,290 147,839 131,334
Instructional Staff Training Services 11-000-223-XXX 30,201 97,023 115,028
General Administration 11-000-230-XXX 307,545 276,931 247,350
School Administration 11-000-240-XXX 168,338 133,793 172,390
Central Svcs & Admin Info Technology 11-000-25X-XXX 217,453 158,878 169,292
Operation and Maintenance of Plant Services 11-000-26X-XXX 735,760 870,767 806,973
Student Transportation Services 11-000-270-XXX 703,554 718,346 703,400
Other Support Services 11-000-290-XXX 3,070
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,411,343 1,718,315 1,484,403
Total Support Services Expenditures 5,428,884 6,105,152 6,087,713
TOTAL GENERAL CURRENT EXPENSE 8,900,729 10,076,740 9,933,357
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 36,487 15,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 130,196 20,958
TOTAL CAPITAL EXPENDITURES 130,196 57,445 15,500
OPERATING BUDGET GRAND TOTAL 9,030,925 10,134,185 9,948,857
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 6,371
Total State Projects 6,371
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 88,457 97,461 75,000
Other Special Projects 20-XXX-XXX-XXX 34,972 28,552
Total Federal Projects 123,429 126,013 75,000
TOTAL GRANTS AND ENTITLEMENTS 123,429 132,384 75,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 44,436 335,359 338,234
TOTAL REPAYMENT OF DEBT 44,436 335,359 338,234
Total Expenditures 9,198,790 10,601,928 10,362,091
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 9,198,790 10,601,928 10,362,091
BERGEN - ENGLEWOOD CLIFFS 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 228,965 292,864 292,864 247,864
Repayment of Debt 0 165,950 165,950 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 284,524 284,524 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 - ENGLEWOOD CLIFFS 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 16728 17494 19653 19358 18462
Total Classroom Instruction 9858 10416 12447 11688 10888
Classroom-Salaries and Benefits 9311 9751 11568 10954 10335
Classroom-General Supplies and Textbooks 396 532 496 526 434
Classroom-Purchased Services and Other 151 133 384 208 120
Total Support Services 2728 2993 3235 3697 3930
Support Services-Salaries and Benefits 2198 2428 2590 2932 2857
Total Administrative Costs 2296 1971 1726 1554 1554
Administration-Salaries and Benefits 1559 1421 1399 1025 1052
Total Operations and Maintenance of Plant 1779 2030 2145 2303 2063
Operations & Maintenance of Plant-Salary & Ben. 952 1221 914 1256 1139
Total Food Services Costs 0 0
Total Extracurricular Costs 54 68 86 91 4
Total Equipment Costs 72 0 0 84 35
Employee Benefits as a % of Salaries 31.7 29.1 31.2 31.9 27.5
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 - ENGLEWOOD CLIFFS 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 - ENGLEWOOD CLIFFS BORO
Shared Services -- Description of Shared Services
_________________________________________________
Insurance through NESBIG
Spec Ed Busing through So. Bergen Jointure
Share Grounds Maintenance with Boro - Snow Removal,Excavation(Playground)
Purchasing through Ed Data
Bergen County Special Services - Special Education Services
Participation in ACES
BERGEN - ENGLEWOOD CLIFFS BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 9,059,673 (A)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 3,443,846,700 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.2631 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 9,130,542 (D)
Estimated Net Taxable Valuation (as of 01/01/2008 ) 3,443,846,700 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.2651 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 9,059,673 (G)
Estimated Equalized Valuation (as of 01/01/2008 ) 3,443,846,700 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2631 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 9,130,542 (J)
Estimated Equalized Valuation (as of 01/01/2008 ) 3,443,846,700 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.2651 (L)