03/28/2008 BERGEN - BOGOTA BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1018 1084 1084
Pupils on Roll Regular Shared-Time 1
Pupils on Roll - Special Full-Time 143 178 210
Pupils on Roll - Special Shared-Time 1
Private School Placements 11 13 19
Pupils Sent to Other Dists-Spec Ed Prog 23 20 34
Pupils Received 7 31 7
BERGEN - BOGOTA BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 157,358
Withdrawal from Cap Res-for Local Share 10-307 108,001
Transfers from Other Funds 10-5200 2,917
Revenues from Local Sources:
Local Tax Levy 10-1210 10,238,743 11,051,878 12,096,544
Tuition 10-1300 153,063
Interest Earned on Capital Reserve Funds 10-1XXX 3,288 2,550
Other Restricted Miscellaneous Revenues 10-1XXX 76,664
Unrestricted Miscellaneous Revenues 10-1XXX 15,478 100,000 100,000
SUBTOTAL 10,487,236 11,154,428 12,196,544
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,138,184 2,138,184
Transportation Aid 10-3120 93,884 93,884
Special Education Aid 10-3130 746,584 746,584
Bilingual Education 10-3140 64,168 64,168
Stabilization Aid 10-3171 848,968 848,968
Extraordinary Aid 10-3131 81,967
Consolidated Aid 10-3195 120,692 120,692
Additional Formula Aid 10-3196 121,658 246,966
Other State Aids 10-3XXX 1,300 79,183
Categorical Special Education Aid 10-3132 714,258
Equalization Aid 10-3176 4,423,226
Categorical Security Aid 10-3177 208,912
Categorical Transportation Aid 10-3121 121,713
SUBTOTAL 4,217,405 4,338,629 5,468,109
Adjustment for Prior Year Encumbrances 83,045
Actual Revenues (Over)/Under Expenditures -190,824
TOTAL OPERATING BUDGET 14,516,734 15,576,102 17,930,012
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 42,780 42,780
Other Restricted Entitlements 20-32XX 136,148
TOTAL REVENUES FROM STATE SOURCES 178,928 42,780
Revenues from Federal Sources:
Title I 20-4411-4416 204,753 163,800 121,386
I.D.E.A. Part B (Handicapped) 20-4420-4429 273,462 207,515 206,965
Other 20-4XXX 52,104
TOTAL REVENUES FROM FEDERAL SOURCES 530,319 371,315 328,351
TOTAL GRANTS AND ENTITLEMENTS 709,247 414,095 328,351
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 576,161 734,685 734,904
TOTAL REVENUES FROM LOCAL SOURCES 576,161 734,685 734,904
Revenues from State Sources:
Debt Service Aid Type II 40-3160 13,229 14,099 13,627
TOTAL LOCAL REPAYMENT OF DEBT 589,390 748,784 748,531
Actual Revenues (Over)/Under Expenditures 153,504
TOTAL REPAYMENT OF DEBT 742,894 748,784 748,531
TOTAL REVENUES/SOURCES 15,968,875 16,738,981 19,006,894
BERGEN - BOGOTA 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 4,564,106 4,843,604 5,987,128
Special Education 11-2XX-100-XXX 1,108,248 1,228,271 1,387,544
Basic Skills/Remedial 11-230-100-XXX 42,814 49,388 55,228
Bilingual Education 11-240-100-XXX 207,887 216,965 228,280
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 107,546 74,741 73,905
School Sponsored Athletics 11-402-100-XXX 200,132 231,881 272,265
Support Services:
Tuition 11-000-100-XXX 1,907,833 2,271,572 2,308,386
Health Services 11-000-213-XXX 167,203 174,841 183,414
Students - Related & Extraordinary 11-000-216,217 171,611 91,373 88,998
Guidance 11-000-218-XXX 255,324 282,971 335,911
Child Study Teams 11-000-219-XXX 369,110 396,570 429,310
Improvement of Instructional Services 11-000-221-XXX 6,125 11,550
Educational Media Services - School Library 11-000-222-XXX 51,919 71,031 101,513
Instructional Staff Training Services 11-000-223-XXX 1,000 1,000
General Administration 11-000-230-XXX 478,929 507,390 536,246
School Administration 11-000-240-XXX 737,154 782,495 798,609
Central Svcs & Admin Info Technology 11-000-25X-XXX 272,466 300,847 311,349
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,191,324 1,148,057 1,259,091
Student Transportation Services 11-000-270-XXX 677,374 581,907 829,223
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,991,510 2,312,523 2,233,819
Total Support Services Expenditures 8,271,757 8,928,702 9,428,419
TOTAL GENERAL CURRENT EXPENSE 14,502,490 15,573,552 17,432,769
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 2,550
Equipment 12-XXX-XXX-73X 14,244 15,195
Facilities Acquisition and Construction Services 12-000-4XX-XXX 374,047
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 108,001
TOTAL CAPITAL EXPENDITURES 14,244 2,550 497,243
OPERATING BUDGET GRAND TOTAL 14,516,734 15,576,102 17,930,012
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 42,780 42,780
TOTAL INSTRUCTIONAL SUPPLEMENT AID 42,780 42,780
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 12,676
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 36,172
Nonpublic Handicapped Services 20-XXX-XXX-XXX 61,325
Nonpublic Nursing Services 20-XXX-XXX-XXX 17,004
Other Special Projects 20-XXX-XXX-XXX 8,971
Total State Projects 178,928 42,780
Federal Projects:
Title I 20-XXX-XXX-XXX 204,753 163,800 121,386
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 273,462 207,515 206,965
Other Special Projects 20-XXX-XXX-XXX 52,104
Total Federal Projects 530,319 371,315 328,351
TOTAL GRANTS AND ENTITLEMENTS 709,247 414,095 328,351
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 742,894 748,784 748,531
TOTAL REPAYMENT OF DEBT 742,894 748,784 748,531
Total Expenditures 15,968,875 16,738,981 19,006,894
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 15,968,875 16,738,981 19,006,894
BERGEN - BOGOTA 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 137,626 290,335 290,335 245,887
Repayment of Debt 153,504 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 102,164 105,452 108,002 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 112,910 112,910 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 - BOGOTA 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 10330 10044 10773 10121 11047
Total Classroom Instruction 6391 6113 6687 6260 7020
Classroom-Salaries and Benefits 6166 5864 6417 5995 6468
Classroom-General Supplies and Textbooks 141 135 178 178 412
Classroom-Purchased Services and Other 84 114 93 87 140
Total Support Services 1086 1003 1045 984 1069
Support Services-Salaries and Benefits 849 755 863 806 912
Total Administrative Costs 1463 1485 1596 1520 1497
Administration-Salaries and Benefits 1259 1256 1366 1287 1278
Total Operations and Maintenance of Plant 1154 1185 1186 1115 1193
Operations & Maintenance of Plant-Salary & Ben. 658 623 697 650 714
Total Food Services Costs 0 0
Total Extracurricular Costs 235 258 259 243 268
Total Equipment Costs 0 12 0 0 12
Employee Benefits as a % of Salaries 24.2 23.9 26.0 25.9 22.0
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 - BOGOTA BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
08260 Undesignated Fund Balance 44,448 Settlement w/Epic Exceeds 1998 Referendu
Total Unusual Revenues:
0 Total Unusual Appropriations: 44,448
BERGEN - BOGOTA BORO
Shared Services -- Description of Shared Services
_________________________________________________
Utilize EdData for purchase of supplies, purchase gas w/Ridgefield Park
Telephone service w/Bogota Boro, utilize South Bergen Jointure Commission
for tuition and transportation,participate in NJSBAI-NJEIF for Workers
Comp, Property, Liability insurances.
BERGEN - BOGOTA BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,574,211 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 474,040,356 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.4416 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,319,076 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 474,040,356 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.5987 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,574,211 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 906,905,826 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2762 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,319,076 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 906,905,826 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.3584 (L)