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User Friendly Budgets
2008

HUNTERDON - DELAWARE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time419397399
spacing
Pupils on Roll - Special Full-Time658283
Private School Placements113
spacing
Pupils Received342

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 318,791 192,325
Revenues from Local Sources:
Local Tax Levy 10-1210 6,035,994 6,035,994 6,276,426
Tuition 10-1300 14,500 10,000 10,400
Unrestricted Miscellaneous Revenues 10-1XXX 72,578 0 0
SUBTOTAL  6,123,072 6,045,994 6,286,826
Revenues from State Sources:
Transportation Aid 10-3120 176,568 176,568 0
Special Education Aid 10-3130 249,115 249,115 0
Bilingual Education 10-3140 3,504 3,504 0
Stabilization Aid 10-3171 606,525 606,525 0
Extraordinary Aid 10-3131 3,178 0 0
Consolidated Aid 10-3195 58,481 58,481 0
Additional Formula Aid 10-3196 32,826 66,637 0
Categorical Special Education Aid 10-3132 0 0 251,465
Categorical Security Aid 10-3177 0 0 34,062
Adjustment Aid 10-3178 0 0 763,397
Categorical Transportation Aid 10-3121 0 0 135,123
SUBTOTAL  1,130,197 1,160,830 1,184,047
Adjustment for Prior Year Encumbrances  0 130,616 0
Actual Revenues (Over)/Under Expenditures  668,472 0 0
TOTAL OPERATING BUDGET  7,921,741 7,656,231 7,663,198
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,129 0 0
TOTAL REVENUES FROM STATE SOURCES  1,129 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 10,631 7,931 6,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 90,151 96,553 92,000
Other 20-4XXX 139,668 83,577 40,000
TOTAL REVENUES FROM FEDERAL SOURCES  240,450 188,061 138,500
TOTAL GRANTS AND ENTITLEMENTS  241,579 188,061 138,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 56,884 0
Revenues from Local Sources:
Local Tax Levy 40-1210 425,212 396,379 456,732
Miscellaneous 40-1XXX 139,951 177,770 177,770
TOTAL REVENUES FROM LOCAL SOURCES  565,163 574,149 634,502
TOTAL LOCAL REPAYMENT OF DEBT  565,163 631,033 634,502
Actual Revenues (Over)/Under Expenditures  61,927 0 0
TOTAL REPAYMENT OF DEBT  627,090 631,033 634,502
TOTAL REVENUES/SOURCES  8,790,410 8,475,325 8,436,200

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,248,9982,365,2172,359,162
Special Education 11-2XX-100-XXX580,443746,504756,794
Basic Skills/Remedial 11-230-100-XXX213,302205,532215,790
Bilingual Education 11-240-100-XXX22,4981,7610
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX25,38529,45037,700
School Sponsored Athletics 11-402-100-XXX38,57958,55056,103
Other Instructional Programs 11-4XX-100-XXX056,000112,025
Support Services:
Tuition 11-000-100-XXX57,73865,000157,300
Health Services 11-000-213-XXX61,19264,54968,148
Students - Related & Extraordinary 11-000-216,217162,779122,672124,761
Guidance 11-000-218-XXX65,12968,79771,321
Child Study Teams 11-000-219-XXX260,782201,115196,462
Improvement of Instructional Services 11-000-221-XXX77,358143,697142,158
Educational Media Services - School Library 11-000-222-XXX130,259131,704123,977
Instructional Staff Training Services 11-000-223-XXX13,18822,98223,050
General Administration 11-000-230-XXX263,342298,239285,226
School Administration 11-000-240-XXX105,838193,475205,873
Central Svcs & Admin Info Technology 11-000-25X-XXX0179,746162,301
Operation and Maintenance of Plant Services 11-000-26X-XXX563,709692,925676,453
Student Transportation Services 11-000-270-XXX291,102378,206360,594
Other Support Services 11-000-290-XXX140,67500
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,075,8521,280,0001,278,000
Food Services 11-000-310-XXX48,86200
Total Support Services Expenditures 3,317,8053,843,1073,875,624
TOTAL GENERAL CURRENT EXPENSE 6,447,0107,306,1217,413,198
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0100,1100
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,474,731250,000250,000
TOTAL CAPITAL EXPENDITURES 1,474,731350,110250,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 7,921,7417,656,2317,663,198
GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,12900
Total State Projects 1,12900
Federal Projects:
Title I 20-XXX-XXX-XXX10,6317,9316,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX90,15196,55392,000
Other Special Projects 20-XXX-XXX-XXX139,66883,57740,000
Total Federal Projects 240,450188,061138,500
TOTAL GRANTS AND ENTITLEMENTS 241,579188,061138,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX627,090631,033634,502
TOTAL REPAYMENT OF DEBT 627,090631,033634,502
Total Expenditures 8,790,4108,475,3258,436,200

 

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 Budget887,046253,177250,000250,000
  Repayment of Debt3,830,9923,769,06500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve318,791511,116192,3250
      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 Cost11,32712,71014,21714,32814,306
Total Classroom Instruction5,7127,8878,8228,8578,958
Classroom-Salaries and Benefits5,4727,6618,4408,4538,490
Classroom-General Supplies and Textbooks220220314330323
Classroom-Purchased Services and Other2066873145
Total Support Services1,0871,9162,1741,8751,861
Support Services-Salaries and Benefits9931,5831,8941,3911,427
Total Administrative Costs1,3191,2451,4631,6801,630
Administration-Salaries and Benefits7559321,0211,3001,285
Total Operations and Maintenance of Plant9911,3131,4561,5881,526
Operations & Maintenance of Plant-Salary & Ben.475705705660572
Total Food Services Costs0102000
Total Extracurricular Costs97160189220235
Total Equipment Costs37002090
Employee Benefits as a % of Salaries2924.329.227.327.2

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 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
  • Cooperative Purchasing with ESC
  • Joint Transportation with Hunterdon Central - Delaware Township does
  • three runs for the high school.
  • Joint Transportation with South Hunterdon - two out of district special
  • education runs are shared - South Hunterdon provides substitute drivers
  • and buses to Delaware Township when needed.
  • Joint Transportation with Delaware Valley High School - DVRHS provides
  • transportation for an out of district special education student.
  • Business Administration - Stockton School and Delaware Township School
  • share Business Office support.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,276,426 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)891,383,319 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.7041 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,733,158 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)891,383,319 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.7554 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,276,426 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,035,053,448 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.6064 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,733,158 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,035,053,448 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6505 (L)