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User Friendly Budgets
2010

BURLINGTON - DELANCO TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time333342357
spacing
Pupils on Roll - Special Full-Time585056
Private School Placements5810
spacing
Pupils Sent to Other Districts-Reg Prog108110119
Pupils Sent to Other Dists-Spec Ed Prog423433
Pupils Received110
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 400,000 706,824 561,728
Revenues from Local Sources:
Local Tax Levy 10-1210 4,796,752 4,999,989 5,420,737
Tuition 10-1300 14,064 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,211 900 800
Unrestricted Miscellaneous Revenues 10-1XXX 60,660 43,000 42,802
SUBTOTAL  4,872,687 5,043,889 5,464,339
Revenues from State Sources:
Other State Aids 10-3XXX 2,784 0 0
Categorical Special Education Aid 10-3132 283,675 295,915 80,439
Equalization Aid 10-3176 2,034,391 1,739,374 2,106,078
Categorical Security Aid 10-3177 54,505 72,847 0
Categorical Transportation Aid 10-3121 86,942 110,041 0
SUBTOTAL  2,462,297 2,218,177 2,186,517
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 371,192 0
Equalization Aid - ARRA GSF 17-4521 0 14,369 0
SUBTOTAL  0 385,561 0
Adjustment for Prior Year Encumbrances  0 15,051 0
Actual Revenues (Over)/Under Expenditures  -380,934 0 0
TOTAL OPERATING BUDGET  6,954,050 8,369,502 8,212,584
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 64,608 89,495 64,054
Title II 20-4451-4455 0 0 17,398
I.D.E.A. Part B (Handicapped) 20-4420-4429 142,417 271,725 166,974
Other 20-4XXX 20,455 23,108 0
TOTAL REVENUES FROM FEDERAL SOURCES  227,480 384,328 248,426
TOTAL GRANTS AND ENTITLEMENTS  227,480 384,328 248,426
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,100 29,503
Transfers from Other Funds 40-5200 49,100 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 347,112 396,112 387,209
TOTAL REVENUES FROM LOCAL SOURCES  347,112 396,112 387,209
TOTAL LOCAL REPAYMENT OF DEBT  396,212 397,212 416,712
Actual Revenues (Over)/Under Expenditures  899 0 0
TOTAL REPAYMENT OF DEBT  397,111 397,212 416,712
TOTAL REVENUES/SOURCES  7,578,641 9,151,042 8,877,722
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,578,641 9,151,042 8,877,722

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,803,2491,886,6161,735,739
Special Education 11-2XX-100-XXX361,880462,755355,552
Basic Skills/Remedial 11-230-100-XXX119,587127,620125,492
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX16,33619,72511,279
School Sponsored Athletics 11-402-100-XXX29,84532,63019,042
Other Instructional Programs 11-4XX-100-XXX47,47751,7670
Support Services:
Tuition 11-000-100-XXX1,875,9922,508,4922,816,455
Attendance and Social Work Services 11-000-211-XXX14,58112,00011,500
Health Services 11-000-213-XXX151,942159,755167,521
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21779,42483,55685,536
Guidance 11-000-218-XXX50,20454,80732,827
Child Study Teams 11-000-219-XXX97,559106,00071,000
Improvement of Instructional Services 11-000-221-XXX116,183127,122130,554
Educational Media Services - School Library 11-000-222-XXX66,66683,42880,792
Instructional Staff Training Services 11-000-223-XXX2535,0001,000
General Administration 11-000-230-XXX281,752289,191240,313
School Administration 11-000-240-XXX124,605134,722138,681
Central Svcs & Admin Info Technology 11-000-25X-XXX106,666131,000124,456
Operation and Maintenance of Plant Services 11-000-26X-XXX627,506699,414660,065
Student Transportation Services 11-000-270-XXX161,689267,345245,599
Personal Services - Employee Benefits 11-XXX-XXX-2XX820,6541,070,6571,120,095
Food Services 11-000-310-XXX05,0001,000
Total Support Services Expenditures 4,575,6765,737,4895,927,394
TOTAL GENERAL CURRENT EXPENSE 6,954,0508,318,6028,174,498
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604050,0000
Interest Earned on Capital Reserve 10-6040900800
Facilities Acquisition and Construction Services 12-000-4XX-XXX0037,286
TOTAL CAPITAL EXPENDITURES 050,90038,086
OPERATING BUDGET GRAND TOTAL 6,954,0508,369,5028,212,584
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX64,60889,49564,054
Title II 20-XXX-XXX-XXX0017,398
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX142,417271,725166,974
Other Special Projects 20-XXX-XXX-XXX20,45523,1080
Total Federal Projects 227,480384,328248,426
TOTAL GRANTS AND ENTITLEMENTS 227,480384,328248,426
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX397,111397,212416,712
TOTAL REPAYMENT OF DEBT 397,111397,212416,712
Total Expenditures 7,578,6419,151,0428,877,722
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,578,6419,151,0428,877,722

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget362,616485,932252,784250,000
  Repayment of Debt5,4884,58929,5030
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve58,31059,520110,420111,220
      Adult Education Programs0000
      Maintenance Reserve50,00050,88600
      Legal Reserve769,2081,032,620558,9440
      Tuition Reserve0000
      Current Expense Emergency Reserve75,00076,33000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,36812,56913,86114,09412,340
Total Classroom Instruction6,9597,2328,0628,1987,123
Classroom-Salaries and Benefits6,6936,8817,5767,6876,810
Classroom-General Supplies and Textbooks162257348358188
Classroom-Purchased Services and Other10493139153124
Total Support Services1,7491,9321,8641,9211,749
Support Services-Salaries and Benefits1,4931,6341,5111,5581,524
Total Administrative Costs1,6241,4361,7121,7411,491
Administration-Salaries and Benefits1,3721,1921,3701,076973
Legal Costs00504834
Total Operations and Maintenance of Plant1,9111,8462,0742,0821,896
Operations & Maintenance of Plant-Salary & Ben.1,1621,0401,1271,098934
Total Food Services Costs13013132
Total Extracurricular Costs11012113213675
Total Equipment Costs360000
Employee Benefits as a % of Salaries30.323.730.430.234.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • The district participates in ACES for natural gas and electricity, ACT
  • for local/long distance service, Educational Services Unit for special
  • ed placements, OT/PT/Speech/Nurse services and professional
  • development, Ed Data Services for supply/equipment bidding,
  • transportation jointure agreements county-wide for transportation
  • services, School Alliance Insurance Fund (SAIF) for property,
  • transportation, liability and workmen's compensation insurance
  • coverages, the district has an agreement with the Township for library
  • services for the community, financial/personnel software from Asbury
  • Park School District Technology Center, joint purchasing of food for
  • food service operations through food management company, teams with
  • local school districts for professional development, purchases fuel for
  • vehicles from Township, sending/receiving for spec. ed. students with
  • other public school districts, County AVA Commission and ETTC for their
  • services, purchases all Child Study Team services from neighboring
  • district.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,420,737 (A)
Estimated Net Taxable Valuation (as of 03/22/2010)505,071,814 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0733 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,807,946 (D)
Estimated Net Taxable Valuation (as of 03/22/2010)505,071,814 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1499 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,420,737 (G)
Estimated Equalized Valuation (as of 10/01/2009)488,213,552 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1103 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,807,946 (J)
Estimated Equalized Valuation (as of 10/01/2009)488,213,552 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1896 (L)

 

Administrative Salaries
Employee Name: Barbara Behnke 
Job TitlePrincipal 
Base Annual Salary96,665 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2009 
  Ending Date of Contract06/30/1910 
  Contracted Number of Annual Work Days215 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days11 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,960 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsEleven month employee 
Employee Name: John Cogan 
Job TitleCoordinator/Dir./Mgr./Supvr. Currlicum 
Base Annual Salary78,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days215 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days11 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,710 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsEleven month employee 
Employee Name: Judith Jackson 
Job TitleBusiness Administrator 
Base Annual Salary68,250 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days210 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsPaid per diem $325, 3-5 days per week 
Employee Name: Walter Bowyer 
Job TitleSuperintendent 
Base Annual Salary112,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days225 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances6,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional CommentsPaid per diem $500, 5 days per week