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User Friendly Budgets
2008

GLOUCESTER - DELSEA REGIONAL H.S DIST.

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time1,5481,5311,534
Pupils on Roll Regular Shared-Time2591
spacing
Pupils on Roll - Special Full-Time226243244
Pupils on Roll - Special Shared-Time1795
Private School Placements181919
spacing
Pupils Sent to Other Districts-Reg Prog310
Pupils Sent to Other Dists-Spec Ed Prog141312
Pupils Received690
Pupils in State Facilities233

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 638,854 869,553
Transfers from Other Funds 10-5200 1,529 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,932,194 10,241,799 10,591,471
Tuition 10-1300 86,228 0 0
Transportation Fees from Individuals 10-1410 5,133 0 0
Transportation Fees from Other LEAs 10-1420-1440 545,467 350,000 400,000
Other Restricted Miscellaneous Revenues 10-1XXX 14,310 15,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 159,964 50,000 50,000
SUBTOTAL  10,743,296 10,656,799 11,056,471
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,335,971 9,335,971 0
Supplemental Core Curriculum Standards Aid 10-3112 554,559 554,559 0
Transportation Aid 10-3120 847,601 847,601 0
Special Education Aid 10-3130 1,404,227 1,404,227 0
Bilingual Education 10-3140 1,168 1,168 0
Stabilization Aid 10-3171 156,531 156,531 0
Extraordinary Aid 10-3131 86,950 0 165,055
Consolidated Aid 10-3195 213,186 0 0
Additional Formula Aid 10-3196 377,661 213,186 0
Other State Aids 10-3XXX 20,560 766,652 0
Categorical Special Education Aid 10-3132 0 0 874,293
Equalization Aid 10-3176 0 0 11,555,330
Categorical Security Aid 10-3177 0 0 180,983
Adjustment Aid 10-3178 0 0 421,969
Categorical Transportation Aid 10-3121 0 0 714,036
SUBTOTAL  12,998,414 13,279,895 13,911,666
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,535 0 0
SUBTOTAL  1,535 0 0
Adjustment for Prior Year Encumbrances  0 141,562 0
Actual Revenues (Over)/Under Expenditures  -241,367 0 0
TOTAL OPERATING BUDGET  23,503,407 24,717,110 25,837,690
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,750 1,450 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 75,450 75,450 0
Other Restricted Entitlements 20-32XX 103,481 413,759 66,200
TOTAL REVENUES FROM STATE SOURCES  178,931 489,209 66,200
Revenues from Federal Sources:
Title I 20-4411-4416 166,489 177,130 125,930
I.D.E.A. Part B (Handicapped) 20-4420-4429 406,903 446,649 379,650
Vocational Education 20-4430 0 48,380 41,000
Other 20-4XXX 358,419 563,893 48,750
TOTAL REVENUES FROM FEDERAL SOURCES  931,811 1,236,052 595,330
TOTAL GRANTS AND ENTITLEMENTS  1,116,492 1,726,711 661,530
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1,453
Revenues from Local Sources:
Local Tax Levy 40-1210 650,279 633,818 617,817
Miscellaneous 40-1XXX 793 0 0
TOTAL REVENUES FROM LOCAL SOURCES  651,072 633,818 617,817
Revenues from State Sources:
Debt Service Aid Type II 40-3160 832,476 811,054 792,439
TOTAL LOCAL REPAYMENT OF DEBT  1,483,548 1,444,872 1,411,709
Actual Revenues (Over)/Under Expenditures  -514 0 0
TOTAL REPAYMENT OF DEBT  1,483,034 1,444,872 1,411,709
TOTAL REVENUES/SOURCES  26,102,933 27,888,693 27,910,929

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,051,4667,436,4657,762,256
Special Education 11-2XX-100-XXX1,914,8651,820,7941,812,044
Basic Skills/Remedial 11-230-100-XXX245,756238,519281,395
Bilingual Education 11-240-100-XXX12,2386,0005,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX141,334158,407166,547
School Sponsored Athletics 11-402-100-XXX545,628589,112613,617
Community Services Programs/Operations 11-800-330-XXX28,78940,53053,737
Support Services:
Tuition 11-000-100-XXX1,142,7601,189,7291,061,875
Attendance and Social Work Services 11-000-211-XXX37,95038,54339,945
Health Services 11-000-213-XXX147,051160,910169,716
Students - Related & Extraordinary 11-000-216,217146,539219,634200,327
Guidance 11-000-218-XXX671,170693,250754,846
Child Study Teams 11-000-219-XXX634,749614,516507,374
Improvement of Instructional Services 11-000-221-XXX431,106427,067512,931
Educational Media Services - School Library 11-000-222-XXX280,136316,844346,411
Instructional Staff Training Services 11-000-223-XXX36,99267,21657,426
General Administration 11-000-230-XXX426,307513,395482,107
School Administration 11-000-240-XXX976,2331,070,4951,081,779
Central Svcs & Admin Info Technology 11-000-25X-XXX403,872505,494479,099
Operation and Maintenance of Plant Services 11-000-26X-XXX2,334,3132,652,9842,704,987
Student Transportation Services 11-000-270-XXX1,920,3922,033,5342,297,205
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,644,1713,783,4894,148,916
Total Support Services Expenditures 13,233,74114,287,10014,844,944
TOTAL GENERAL CURRENT EXPENSE 23,173,81724,576,92725,539,540
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X229,64437,094205,000
TOTAL CAPITAL EXPENDITURES 229,64437,094205,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX79,66972,65072,650
Support Services 13-422-200-XXX3,00000
Total Summer School 82,66972,65072,650
Adult Education - Local:
Instruction 13-602-100-XXX10,96510,40210,500
Support Services 13-602-200-XXX6,31210,09810,000
Total Adult Education - Local 17,27720,50020,500
TOTAL SPECIAL SCHOOLS 99,94693,15093,150
Transfer of Funds to Charter Schools 10-000-100-56X09,9390
OPERATING BUDGET GRAND TOTAL 23,503,40724,717,11025,837,690
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,7501,4500
Instructional Supplement Aid:
Instruction 20-214-100-XXX75,45075,4500
TOTAL INSTRUCTIONAL SUPPLEMENT AID 75,45075,4500
Other State Projects:
Instruction 20-217-100-XXX0135,6880
Support Services 20-217-200-XXX064,0620
TOTAL TARA USED TO SUPPORT PROGRAMS 0199,7500
Nonpublic Textbooks 20-XXX-XXX-XXX13,17013,52513,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,3711,8971,800
Nonpublic Handicapped Services 20-XXX-XXX-XXX25,69622,71922,700
Nonpublic Nursing Services 20-XXX-XXX-XXX17,52318,68218,600
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,2279,6809,600
Other Special Projects 20-XXX-XXX-XXX33,494147,5060
Total State Projects 178,931489,20966,200
Federal Projects:
Title I 20-XXX-XXX-XXX166,489177,130125,930
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX406,903446,649379,650
Vocational Education 20-XXX-XXX-XXX048,38041,000
Other Special Projects 20-XXX-XXX-XXX358,419563,89348,750
Total Federal Projects 931,8111,236,052595,330
TOTAL GRANTS AND ENTITLEMENTS 1,116,4921,726,711661,530
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,483,0341,444,8721,411,709
TOTAL REPAYMENT OF DEBT 1,483,0341,444,8721,411,709
Total Expenditures 26,102,93327,888,69327,910,929

 

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 Budget855,103957,603936,003487,382
  Repayment of Debt2797931,4530
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve543,030591,186420,9320
      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 Cost10,48510,91011,42311,70212,077
Total Classroom Instruction5,8726,2176,3576,4806,655
Classroom-Salaries and Benefits5,5095,8635,9696,0336,261
Classroom-General Supplies and Textbooks249243269311270
Classroom-Purchased Services and Other114112120137124
Total Support Services1,5761,4871,5821,6071,712
Support Services-Salaries and Benefits1,3651,2841,3131,3211,459
Total Administrative Costs1,1651,1751,2701,3371,333
Administration-Salaries and Benefits9931,0001,0681,0441,104
Total Operations and Maintenance of Plant1,2971,4201,5581,6121,654
Operations & Maintenance of Plant-Salary & Ben.601639719705735
Total Food Services Costs00000
Total Extracurricular Costs413436463476500
Total Equipment Costs192128021115
Employee Benefits as a % of Salaries2324.626.824.625.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • 1. Provide business administrator services to the Elk Twp. Bd of Ed
  • 2. Provide transportation services to the Elk Twp. Bd of Ed
  • 3. Provide transportation coordinator services to Clayton Bd of Ed
  • 4. Provide technology and network mgmt services to Franklin Bd of Ed
  • 5. Provide student transportion to numerous districts through jountures
  • 6. Lead agent in the bidding of custodial supplies for varous entities
  • 7. Participate in shared Child Study Team services with Elk Twp Bd of Ed
  • 8. Provide Master Teacher of Mathmatics to constituent districts
  • 9. Participate in purchasing of supplies through Lawrence Twp bid
  • 10. Purchase natural gas and diesel through county bid
  • 11. Purchase electric through ACES bid
  • 12. Numerous shared svcs with municipal government
  • 13. Provide technology and network mgmt services to Elk Twp. Bd of Ed

 

Estimated Tax Rate Information
ELK TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,083,069 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)385,820,507 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.5399 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,204,578 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)385,820,507 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.5714 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,083,069 (G)
Estimated Equalized Valuation (as of 10/01/2007)363,807,941 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5726 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,204,578 (J)
Estimated Equalized Valuation (as of 10/01/2007)363,807,941 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6060 (L)
spacing
FRANKLIN TWP
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,508,402 (A)
Estimated Net Taxable Valuation (as of 01/01/2008)785,370,751 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.0834 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,004,710 (D)
Estimated Net Taxable Valuation (as of 01/01/2008)785,370,751 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.1466 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,508,402 (G)
Estimated Equalized Valuation (as of 10/01/2007)1,453,303,993 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.5855 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,004,710 (J)
Estimated Equalized Valuation (as of 10/01/2007)1,453,303,993 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.6196 (L)