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User Friendly Budgets
2008

BURLINGTON - DELANCO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time309335366
spacing
Pupils on Roll - Special Full-Time575365
Private School Placements223
spacing
Pupils Sent to Other Districts-Reg Prog125117121
Pupils Sent to Other Dists-Spec Ed Prog393447
Pupils Received101

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 374,371 500,000 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,493,107 4,688,783 4,796,752
Tuition 10-1300 3,533 0 13,890
Interest Earned on Capital Reserve Funds 10-1XXX 2,938 5,000 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 2,004 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 110,682 74,000 92,951
SUBTOTAL  4,612,264 4,767,783 4,906,093
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,278,487 1,278,487 0
Transportation Aid 10-3120 102,452 102,452 0
Special Education Aid 10-3130 592,996 592,996 0
Consolidated Aid 10-3195 55,409 55,409 0
Additional Formula Aid 10-3196 61,589 125,026 0
Other State Aids 10-3XXX 3,712 33,821 0
Categorical Special Education Aid 10-3132 0 0 283,675
Equalization Aid 10-3176 0 0 2,054,628
Categorical Security Aid 10-3177 0 0 54,505
Categorical Transportation Aid 10-3121 0 0 86,942
SUBTOTAL  2,094,645 2,188,191 2,479,750
Adjustment for Prior Year Encumbrances  0 50,700 0
Actual Revenues (Over)/Under Expenditures  -71,180 0 0
TOTAL OPERATING BUDGET  6,635,729 7,506,674 7,785,843
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 23,628 23,628 0
Other Restricted Entitlements 20-32XX 0 42,500 0
TOTAL REVENUES FROM STATE SOURCES  23,628 66,128 0
Revenues from Federal Sources:
Title I 20-4411-4416 60,349 53,300 53,300
I.D.E.A. Part B (Handicapped) 20-4420-4429 33,000 138,188 138,188
Other 20-4XXX 24,071 24,375 24,375
TOTAL REVENUES FROM FEDERAL SOURCES  117,420 215,863 215,863
TOTAL GRANTS AND ENTITLEMENTS  141,048 281,991 215,863
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 244,013 50,000
Transfers from Other Funds 40-5200 49,011 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 333,175 137,499 347,112
TOTAL REVENUES FROM LOCAL SOURCES  333,175 137,499 347,112
TOTAL LOCAL REPAYMENT OF DEBT  382,186 381,512 397,112
Actual Revenues (Over)/Under Expenditures  145,459 0 0
TOTAL REPAYMENT OF DEBT  527,645 381,512 397,112
TOTAL REVENUES/SOURCES  7,304,422 8,170,177 8,398,818

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,612,3921,736,6981,873,856
Special Education 11-2XX-100-XXX363,979368,179408,807
Basic Skills/Remedial 11-230-100-XXX41,61157,800119,757
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,23415,43316,180
School Sponsored Athletics 11-402-100-XXX29,73626,71129,093
Other Instructional Programs 11-4XX-100-XXX50,04656,02749,933
Support Services:
Tuition 11-000-100-XXX1,861,3902,175,9472,057,707
Attendance and Social Work Services 11-000-211-XXX12,50212,99313,681
Health Services 11-000-213-XXX132,141136,516145,991
Students - Related & Extraordinary 11-000-216,21741,84976,60080,370
Guidance 11-000-218-XXX46,96551,39653,731
Child Study Teams 11-000-219-XXX118,139121,311105,000
Improvement of Instructional Services 11-000-221-XXX130,118101,544127,022
Educational Media Services - School Library 11-000-222-XXX67,34166,98669,810
Instructional Staff Training Services 11-000-223-XXX33,2315,8005,000
General Administration 11-000-230-XXX262,616310,510316,451
School Administration 11-000-240-XXX105,148152,794122,760
Central Svcs & Admin Info Technology 11-000-25X-XXX107,426117,025121,254
Operation and Maintenance of Plant Services 11-000-26X-XXX556,353612,005650,012
Student Transportation Services 11-000-270-XXX188,336196,743209,180
Personal Services - Employee Benefits 11-XXX-XXX-2XX812,6551,068,6861,197,748
Food Services 11-000-310-XXX15,00020,00010,000
Total Support Services Expenditures 4,491,2105,226,8565,285,717
TOTAL GENERAL CURRENT EXPENSE 6,606,2087,487,7047,783,343
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0002,500
Equipment 12-XXX-XXX-73X29,52113,9700
TOTAL CAPITAL EXPENDITURES 29,52118,9702,500
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 6,635,7297,506,6747,785,843
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX023,6280
Support Services 20-214-200-XXX23,62800
TOTAL INSTRUCTIONAL SUPPLEMENT AID 23,62823,6280
Other State Projects:
Instruction 20-217-100-XXX042,5000
TOTAL TARA USED TO SUPPORT PROGRAMS 042,5000
Total State Projects 23,62866,1280
Federal Projects:
Title I 20-XXX-XXX-XXX60,34953,30053,300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX33,000138,188138,188
Other Special Projects 20-XXX-XXX-XXX24,07124,37524,375
Total Federal Projects 117,420215,863215,863
TOTAL GRANTS AND ENTITLEMENTS 141,048281,991215,863
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX527,645381,512397,112
TOTAL REPAYMENT OF DEBT 527,645381,512397,112
Total Expenditures 7,304,4228,170,1778,398,818

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget133,378254,028353,712249,244
  Repayment of Debt377,108231,64950,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve53,37156,31061,31063,810
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve862,431795,216295,5320
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost11,66512,37812,19613,31412,768
Total Classroom Instruction6,6726,8066,9047,5637,332
Classroom-Salaries and Benefits6,3276,3416,4677,2386,942
Classroom-General Supplies and Textbooks247355274183287
Classroom-Purchased Services and Other98109163141103
Total Support Services2,2622,0521,7651,8981,797
Support Services-Salaries and Benefits1,8641,6401,3851,4931,469
Total Administrative Costs1,1281,5001,6101,7331,646
Administration-Salaries and Benefits8951,2631,2881,3851,341
Total Operations and Maintenance of Plant1,4711,8511,7661,9561,861
Operations & Maintenance of Plant-Salary & Ben.9621,1351,1091,2131,106
Total Food Services Costs5641485223
Total Extracurricular Costs72128101110107
Total Equipment Costs128800360
Employee Benefits as a % of Salaries27.826.1333133.4

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 the 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.

 

Shared Services
  • ACES-Electricity; ACT - Communication; Burl Co Teacher Registry-teacher
  • substitutes; Burl Co Crisis Response Team-school support team; Burl Co
  • Summer Link-Summer Enrichment; Burl Co Coop Purch Group-Natural Gas; Burl
  • Co AVA-Audio Visual; BCSSSD Educ'l Svcs Unit-CST,OT/PT, nursing; Delanco
  • Municipality-Athletic fields/maintenance; Delanco Municipality-sewer/
  • water, gasoline; Delanco Municipality-Community Library; Educ'l Data Svcs
  • -School supplies/materials; Prof Development/Transpo-Professional
  • development; Riverside BOE-CST services; School Alliance Insurance Fund-
  • Various insurance.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,796,752 (A)
Estimated Net Taxable Valuation (as of 03/01/2008)469,585,913 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0215 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,143,864 (D)
Estimated Net Taxable Valuation (as of 03/01/2008)469,585,913 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.0954 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,796,752 (G)
Estimated Equalized Valuation (as of 10/01/2007)436,330,855 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0993 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,143,864 (J)
Estimated Equalized Valuation (as of 10/01/2007)436,330,855 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1789 (L)