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08/14/2008
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 309 335 366
Pupils on Roll - Special Full-Time 57 53 65
Private School Placements 2 2 3
Pupils Sent to Other Districts-Reg Prog 125 117 121
Pupils Sent to Other Dists-Spec Ed Prog 39 34 47
Pupils Received 1 1
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised 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 13,890
Interest Earned on Capital Reserve Funds 10-1XXX 2,938 5,000 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 2,004
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
Transportation Aid 10-3120 102,452 102,452
Special Education Aid 10-3130 592,996 592,996
Consolidated Aid 10-3195 55,409 55,409
Additional Formula Aid 10-3196 61,589 125,026
Other State Aids 10-3XXX 3,712 33,821
Categorical Special Education Aid 10-3132 283,675
Equalization Aid 10-3176 2,054,628
Categorical Security Aid 10-3177 54,505
Categorical Transportation Aid 10-3121 86,942
SUBTOTAL 2,094,645 2,188,191 2,479,750
Adjustment for Prior Year Encumbrances 50,700
Actual Revenues (Over)/Under Expenditures -71,180
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
Other Restricted Entitlements 20-32XX 42,500
TOTAL REVENUES FROM STATE SOURCES 23,628 66,128
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 40-303 244,013 50,000
Transfers from Other Funds 40-5200 49,011
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
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 Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,612,392 1,736,698 1,873,856
Special Education 11-2XX-100-XXX 363,979 368,179 408,807
Basic Skills/Remedial 11-230-100-XXX 41,611 57,800 119,757
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 17,234 15,433 16,180
School Sponsored Athletics 11-402-100-XXX 29,736 26,711 29,093
Other Instructional Programs 11-4XX-100-XXX 50,046 56,027 49,933
Support Services:
Tuition 11-000-100-XXX 1,861,390 2,175,947 2,057,707
Attendance and Social Work Services 11-000-211-XXX 12,502 12,993 13,681
Health Services 11-000-213-XXX 132,141 136,516 145,991
Students - Related & Extraordinary 11-000-216,217 41,849 76,600 80,370
Guidance 11-000-218-XXX 46,965 51,396 53,731
Child Study Teams 11-000-219-XXX 118,139 121,311 105,000
Improvement of Instructional Services 11-000-221-XXX 130,118 101,544 127,022
Educational Media Services - School Library 11-000-222-XXX 67,341 66,986 69,810
Instructional Staff Training Services 11-000-223-XXX 33,231 5,800 5,000
General Administration 11-000-230-XXX 262,616 310,510 316,451
School Administration 11-000-240-XXX 105,148 152,794 122,760
Operation and Maintenance of Plant Services 11-000-26X-XXX 556,353 612,005 650,012
Student Transportation Services 11-000-270-XXX 188,336 196,743 209,180
Personal Services - Employee Benefits 11-XXX-XXX-2XX 812,655 1,068,686 1,197,748
Food Services 11-000-310-XXX 15,000 20,000 10,000
Total Support Services Expenditures 4,491,210 5,226,856 5,285,717
TOTAL GENERAL CURRENT EXPENSE 6,606,208 7,487,704 7,783,343
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 5,000 2,500
Equipment 12-XXX-XXX-73X 29,521 13,970
TOTAL CAPITAL EXPENDITURES 29,521 18,970 2,500
OPERATING BUDGET GRAND TOTAL 6,635,729 7,506,674 7,785,843
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 23,628
Support Services 20-214-200-XXX 23,628
TOTAL INSTRUCTIONAL SUPPLEMENT AID 23,628 23,628
Other State Projects:
Instruction 20-217-100-XXX 42,500
TOTAL
Federal Projects:
Title I 20-XXX-XXX-XXX 60,349 53,300 53,300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 33,000 138,188 138,188
Other Special Projects 20-XXX-XXX-XXX 24,071 24,375 24,375
Total Federal Projects 117,420 215,863 215,863
TOTAL GRANTS AND ENTITLEMENTS 141,048 281,991 215,863
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 527,645 381,512 397,112
TOTAL REPAYMENT OF DEBT 527,645 381,512 397,112
Total Expenditures 7,304,422 8,170,177 8,398,818
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 7,304,422 8,170,177 8,398,818
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 133,378 254,028 353,712 249,244
Repayment of Debt 377,108 231,649 50,000 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 53,371 56,310 61,310 63,810
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 862,431 795,216 295,532 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11665 12378 12196 13314 12768
Total Classroom Instruction 6672 6806 6904 7563 7332
Classroom-Salaries and Benefits 6327 6341 6467 7238 6942
Classroom-General Supplies and Textbooks 247 355 274 183 287
Classroom-Purchased Services and Other 98 109 163 141 103
Total Support Services 2262 2052 1765 1898 1797
Support Services-Salaries and Benefits 1864 1640 1385 1493 1469
Total Administrative Costs 1128 1500 1610 1733 1646
Administration-Salaries and Benefits 895 1263 1288 1385 1341
Total Operations and Maintenance of Plant 1471 1851 1766 1956 1861
Operations & Maintenance of Plant-Salary & Ben. 962 1135 1109 1213 1106
Total Food Services Costs 56 41 48 52 23
Total Extracurricular Costs 72 128 101 110 107
Total Equipment Costs 128 80 0 36 0
Employee Benefits as a % of Salaries 27.8 26.1 33.0 31.0 33.4
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 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.
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
Shared Services -- Description of 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.
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
Estimated Net Taxable Valuation (as of 03/01/2008 ) 469,585,913 (B)
Estimated 08-09
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Estimated Net Taxable Valuation (as of 03/01/2008 ) 469,585,913 (E)
Estimated 08-09
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
Estimated Equalized Valuation (as of 10/01/2007 ) 436,330,855 (H)
Estimated 08-09 Equalized
Tax Rate=(G)/(H)X100 1.0993 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Estimated Equalized Valuation (as of 10/01/2007 ) 436,330,855 (K)
Estimated 08-09 Equalized
Tax Rate=(J)/(K)X100 1.1789 (L)