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User Friendly Budgets
2010

HUNTERDON - DELAWARE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time385410405
spacing
Pupils on Roll - Special Full-Time737474
Private School Placements423
spacing
Pupils Received7134

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 85,576 66,087
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 279,956 0
Transfers from Other Funds 10-5200 63,463 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,276,426 6,527,483 6,923,540
Tuition 10-1300 34,375 10,800 24,000
Unrestricted Miscellaneous Revenues 10-1XXX 56,863 0 11,000
SUBTOTAL  6,367,664 6,538,283 6,958,540
Revenues from State Sources:
Other State Aids 10-3XXX 7,882 0 0
Categorical Special Education Aid 10-3132 251,465 247,817 259,254
Categorical Security Aid 10-3177 34,062 32,781 35,002
Adjustment Aid 10-3178 734,655 740,387 336,231
Categorical Transportation Aid 10-3121 135,123 163,062 163,633
SUBTOTAL  1,163,187 1,184,047 794,120
Adjustment for Prior Year Encumbrances  0 115,540 0
Actual Revenues (Over)/Under Expenditures  192,939 0 0
TOTAL OPERATING BUDGET  7,787,253 8,203,402 7,818,747
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 9,922 8,905 7,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 91,623 94,710 75,000
Other 20-4XXX 17,017 54,952 44,000
TOTAL REVENUES FROM FEDERAL SOURCES  118,562 158,567 126,000
TOTAL GRANTS AND ENTITLEMENTS  118,562 158,567 126,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 45,000
Revenues from Local Sources:
Local Tax Levy 40-1210 456,733 439,578 434,253
Miscellaneous 40-1XXX 137,120 0 0
TOTAL REVENUES FROM LOCAL SOURCES  593,853 439,578 434,253
TOTAL LOCAL REPAYMENT OF DEBT  593,853 439,578 479,253
Actual Revenues (Over)/Under Expenditures  3,701,111 0 0
TOTAL REPAYMENT OF DEBT  4,294,964 439,578 479,253
TOTAL REVENUES/SOURCES  12,200,779 8,801,547 8,424,000
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,200,779 8,801,547 8,424,000

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,333,9252,464,3312,447,462
Special Education 11-2XX-100-XXX744,008713,647673,623
Basic Skills/Remedial 11-230-100-XXX219,238219,645213,978
Bilingual Education 11-240-100-XXX500750
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX037,77240,132
School Sponsored Athletics 11-402-100-XXX48,80565,66567,662
Other Instructional Programs 11-4XX-100-XXX26,86300
Support Services:
Tuition 11-000-100-XXX184,94596,290120,730
Health Services 11-000-213-XXX69,03573,15277,038
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217219,934166,092144,717
Guidance 11-000-218-XXX213,34377,52081,310
Child Study Teams 11-000-219-XXX0252,945258,749
Improvement of Instructional Services 11-000-221-XXX128,64693,53798,272
Educational Media Services - School Library 11-000-222-XXX254,238261,408268,272
Instructional Staff Training Services 11-000-223-XXX16,62422,7509,750
General Administration 11-000-230-XXX287,287301,404288,885
School Administration 11-000-240-XXX199,468210,743194,801
Central Svcs & Admin Info Technology 11-000-25X-XXX169,495172,295174,826
Operation and Maintenance of Plant Services 11-000-26X-XXX596,276680,406638,413
Student Transportation Services 11-000-270-XXX371,672381,194436,397
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,210,4011,344,9401,486,000
Total Support Services Expenditures 3,921,3644,134,6764,278,160
TOTAL GENERAL CURRENT EXPENSE 7,294,2537,635,7367,721,767
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X78,260100,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX414,740467,66650,000
TOTAL CAPITAL EXPENDITURES 493,000567,66650,000
Transfer of Funds to Charter Schools 10-000-100-56X0046,980
OPERATING BUDGET GRAND TOTAL 7,787,2538,203,4027,818,747
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX9,9228,9057,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX91,62394,71075,000
Other Special Projects 20-XXX-XXX-XXX17,01754,95244,000
Total Federal Projects 118,562158,567126,000
TOTAL GRANTS AND ENTITLEMENTS 118,562158,567126,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,231,501439,578479,253
Additional State School Building Aid-Ch.10 40-703-510-XXX63,46300
Total Additional State School Building Aid 63,46300
TOTAL REPAYMENT OF DEBT 4,294,964439,578479,253
Total Expenditures 12,200,7798,801,5478,424,000
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,200,7798,801,5478,424,000

 

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 Budget447,752257,882250,000250,000
  Repayment of Debt3,701,111045,0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve304,956279,95600
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve80,149151,66366,0870
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost13,88314,71114,81914,79014,957
Total Classroom Instruction8,4869,0518,7348,8549,025
Classroom-Salaries and Benefits8,1728,7548,4008,5058,749
Classroom-General Supplies and Textbooks279266303319243
Classroom-Purchased Services and Other3631313032
Total Support Services1,9172,3592,5112,3512,414
Support Services-Salaries and Benefits1,3441,9021,9681,8231,934
Total Administrative Costs1,5761,7101,7141,7081,698
Administration-Salaries and Benefits1,2501,3541,3611,3611,374
Legal Costs00424131
Total Operations and Maintenance of Plant1,4511,3841,5211,5331,450
Operations & Maintenance of Plant-Salary & Ben.630399590590498
Total Food Services Costs00000
Total Extracurricular Costs277128252255277
Total Equipment Costs441712112070
Employee Benefits as a % of Salaries25.625.825.127.530.8

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
  • Provide Business Office support to Stockton Borough School
  • Delaware Township has eight regular bus runs - five are tiered with
  • Hunterdon Central High School - the high school does two runs for DTS and
  • DTS does three runs for the high school.
  • Two Special Education runs are shared with South Hunterdon High School.
  • Cooperative Purchasing through ESC saves $40K annually.
  • Participation in ACES
  • Participation in ERATE saved $35K this year.
  • Shared Technology services with ESC and Hunterdon Central.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,923,540 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)904,532,341 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7654 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,357,793 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)904,532,341 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8134 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,923,540 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,009,922,886 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6856 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,357,793 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,009,922,886 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7285 (L)

 

Administrative Salaries
Employee Name: Gary Johnston 
Job TitleBusiness Administrator 
Base Annual Salary112,468 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5050 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,664 
  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 Remuneration2,625 
  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 Comments 
Employee Name: Michael Hesington 
Job TitleAssistant Principal Director of Athletics 
Base Annual Salary91,928 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances3,990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other14,358 
  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 Comments 
Employee Name: Patricia Ryan 
Job TitlePrincipal Supervisor of Curriculum 
Base Annual Salary114,033 
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 Days234 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,204 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other13,712 
  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 Comments 
Employee Name: Richard Wiener 
Job TitleSuperintendent Director of Special Services 
Base Annual Salary158,434 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days234 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other18,861 
  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 Comments