03/05/2008 BERGEN - NEW MILFORD BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1764 1788 1861
Pupils on Roll Regular Shared-Time 1 4 8
Pupils on Roll - Special Full-Time 220 228 205
Pupils on Roll - Special Shared-Time 6 5 7
Private School Placements 17 19 19
Pupils Sent to Other Districts-Reg Prog 43
Pupils Sent to Other Dists-Spec Ed Prog 28 28 37
Pupils in State Facilities 3 1 1
BERGEN - NEW MILFORD BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 231,227 339,560
Withdrawal from Cap Res-for Local Share 10-307 500,000
Transfers from Other Funds 10-5200 3,809
Revenues from Local Sources:
Local Tax Levy 10-1210 22,156,722 23,042,991 24,033,738
Tuition 10-1300 7,549
Transportation Fees from Individuals 10-1410 4,503
Transportation Fees from Other LEAs 10-1420-1440 10,000 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 23,321 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 3,887
Unrestricted Miscellaneous Revenues 10-1XXX 195,304 100,000 150,000
SUBTOTAL 22,391,286 23,153,991 24,199,738
Revenues from State Sources:
Transportation Aid 10-3120 126,397 126,397
Special Education Aid 10-3130 1,387,088 1,387,088
Bilingual Education 10-3140 69,074 69,074
Extraordinary Aid 10-3131 127,019 325,352
Consolidated Aid 10-3195 215,271 215,271
Additional Formula Aid 10-3196 54,677 110,994
Other State Aids 10-3XXX 13,548
Categorical Special Education Aid 10-3132 1,153,377
Equalization Aid 10-3176 645,678
Categorical Security Aid 10-3177 172,079
Categorical Transportation Aid 10-3121 243,768
SUBTOTAL 1,993,074 1,908,824 2,540,254
Adjustment for Prior Year Encumbrances 379,753
Actual Revenues (Over)/Under Expenditures 410,845
TOTAL OPERATING BUDGET 24,799,014 25,673,795 27,579,552
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 25,000
Revenues from State Sources:
Instructional Supplement Aid 20-3214 24,734 24,734
Other Restricted Entitlements 20-32XX 500,445 605,733 522,769
TOTAL REVENUES FROM STATE SOURCES 525,179 630,467 522,769
Revenues from Federal Sources:
Title I 20-4411-4416 87,309 43,987 35,190
I.D.E.A. Part B (Handicapped) 20-4420-4429 741,940 552,896 324,103
Other 20-4XXX 65,800 124,025 36,615
TOTAL REVENUES FROM FEDERAL SOURCES 895,049 720,908 395,908
TOTAL GRANTS AND ENTITLEMENTS 1,420,228 1,376,375 918,677
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 539,088 541,150 542,538
TOTAL REVENUES FROM LOCAL SOURCES 539,088 541,150 542,538
TOTAL LOCAL REPAYMENT OF DEBT 539,088 541,150 542,538
TOTAL REPAYMENT OF DEBT 539,088 541,150 542,538
TOTAL REVENUES/SOURCES 26,758,330 27,591,320 29,040,767
BERGEN - NEW MILFORD 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 7,510,636 7,728,008 7,675,566
Special Education 11-2XX-100-XXX 1,130,460 1,260,605 1,362,876
Basic Skills/Remedial 11-230-100-XXX 52,675 100,625 108,358
Bilingual Education 11-240-100-XXX 77,983 92,600 96,976
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 117,506 133,117 133,677
School Sponsored Athletics 11-402-100-XXX 416,496 462,424 475,724
Support Services:
Tuition 11-000-100-XXX 2,279,911 2,129,997 2,877,879
Attendance and Social Work Services 11-000-211-XXX 86,784 110,665 113,626
Health Services 11-000-213-XXX 263,320 277,429 299,085
Students - Related & Extraordinary 11-000-216,217 743,578 812,556 929,934
Guidance 11-000-218-XXX 493,232 561,006 550,210
Child Study Teams 11-000-219-XXX 578,588 658,065 701,267
Educational Media Services - School Library 11-000-222-XXX 350,678 366,585 382,924
Instructional Staff Training Services 11-000-223-XXX 27,104 32,794 33,000
General Administration 11-000-230-XXX 739,140 784,581 807,377
School Administration 11-000-240-XXX 1,208,896 1,370,956 1,300,919
Central Svcs & Admin Info Technology 11-000-25X-XXX 649,419 728,058 794,171
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,553,167 2,961,269 3,035,289
Student Transportation Services 11-000-270-XXX 712,658 784,436 837,440
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,673,437 3,733,396 4,078,000
Total Support Services Expenditures 15,359,912 15,311,793 16,741,121
TOTAL GENERAL CURRENT EXPENSE 24,665,668 25,089,172 26,594,298
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 1,000
Equipment 12-XXX-XXX-73X 87,492 58,623 35,122
Facilities Acquisition and Construction Services 12-000-4XX-XXX 45,854 525,000 949,132
TOTAL CAPITAL EXPENDITURES 133,346 584,623 985,254
OPERATING BUDGET GRAND TOTAL 24,799,014 25,673,795 27,579,552
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 25,000
Instructional Supplement Aid:
Instruction 20-214-100-XXX 24,734 24,734
TOTAL INSTRUCTIONAL SUPPLEMENT AID 24,734 24,734
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 62,949 60,697 48,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 98,559 141,692 113,354
Nonpublic Handicapped Services 20-XXX-XXX-XXX 201,772 273,579 218,863
Nonpublic Nursing Services 20-XXX-XXX-XXX 86,428 85,461 68,368
Nonpublic Technology Initiative 20-XXX-XXX-XXX 46,537 44,304 35,424
Other Special Projects 20-XXX-XXX-XXX 4,200 38,260
Total State Projects 525,179 630,467 522,769
Federal Projects:
Title I 20-XXX-XXX-XXX 87,309 43,987 35,190
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 741,940 552,896 324,103
Other Special Projects 20-XXX-XXX-XXX 65,800 124,025 36,615
Total Federal Projects 895,049 720,908 395,908
TOTAL GRANTS AND ENTITLEMENTS 1,420,228 1,376,375 918,677
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 539,088 541,150 542,538
TOTAL REPAYMENT OF DEBT 539,088 541,150 542,538
Total Expenditures 26,758,330 27,591,320 29,040,767
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 26,758,330 27,591,320 29,040,767
BERGEN - NEW MILFORD 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 467,926 506,268 506,268 505,396
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 459,315 682,636 683,636 184,636
Adult Education Programs 0 0 0 0
Maintenance Reserve 65,538 68,895 68,895 68,895
Legal Reserve 850,068 569,915 338,688 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 - NEW MILFORD 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 10156 10595 10868 10987 11024
Total Classroom Instruction 6007 5328 5630 5616 5563
Classroom-Salaries and Benefits 5798 5087 5380 5382 5329
Classroom-General Supplies and Textbooks 178 196 217 204 204
Classroom-Purchased Services and Other 32 45 33 31 30
Total Support Services 1242 1496 1649 1663 1755
Support Services-Salaries and Benefits 918 1251 1363 1359 1462
Total Administrative Costs 1241 1528 1611 1697 1671
Administration-Salaries and Benefits 1019 1278 1319 1369 1353
Total Operations and Maintenance of Plant 1395 1902 1603 1634 1651
Operations & Maintenance of Plant-Salary & Ben. 657 824 896 857 904
Total Food Services Costs 0 0
Total Extracurricular Costs 269 314 348 351 355
Total Equipment Costs 20 43 9 29 17
Employee Benefits as a % of Salaries 23.8 25.5 24.8 24.5 26.2
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 - NEW MILFORD 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 - NEW MILFORD BORO
Shared Services -- Description of Shared Services
_________________________________________________
New Milford School District uses Region V and South Bergen Jointure for
joint transportation services as well as out of district special educatio
n placements. We also established the Tri-Valley District which includes
Dumont, Bergenfield and New Milford. Tri-Valley has developed an autism
program and an alternative high school program for our students at a much
lower cost to the three districts. Tri-Valley also includes joint transp
among the districts as well as with Tenefly and RiverDell.
New Milford is also a memeber of NESBIG which is an insurance pool of
approx. 40 district in Bergen County for general liablility and workers
comp. insurance. We are also a member of BANC which is a jointure for
banking services helping us yield a much high return on our investments a
nd participate with Educational Data Services for purchasing supplies.
BERGEN - NEW MILFORD BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 23,538,364 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,946,685,143 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.2092 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 24,087,876 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 1,946,685,143 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.2374 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 23,538,364 (G)
Estimated Equalized Valuation (as of 01/01/2008 ) 1,953,042,767 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2052 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 24,087,876 (J)
Estimated Equalized Valuation (as of 01/01/2008 ) 1,953,042,767 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.2334 (L)