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User Friendly Budgets
2009

GLOUCESTER - DELSEA REGIONAL H.S DIST.

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,5311,5461,556
Pupils on Roll Regular Shared-Time970
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Pupils on Roll - Special Full-Time243239242
Pupils on Roll - Special Shared-Time940
Private School Placements191417
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog131112
Pupils Received9205
Pupils in State Facilities333

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 869,553 990,597
Transfers from Other Funds 10-5200 8,983 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,241,799 10,591,471 11,136,304
Tuition 10-1300 117,871 0 40,000
Transportation Fees from Individuals 10-1410 7,780 0 0
Transportation Fees from Other LEAs 10-1420-1440 607,098 440,000 450,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 15,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 237,932 50,000 50,000
SUBTOTAL  11,212,480 11,096,471 11,691,304
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 9,335,971 0 0
Supplemental Core Curriculum Standards Aid 10-3112 554,559 0 0
Transportation Aid 10-3120 847,601 0 0
Special Education Aid 10-3130 1,404,227 0 0
Bilingual Education 10-3140 1,168 0 0
Stabilization Aid 10-3171 156,531 0 0
Extraordinary Aid 10-3131 76,617 165,055 165,055
Consolidated Aid 10-3195 213,186 0 0
Additional Formula Aid 10-3196 766,652 0 0
Other State Aids 10-3XXX 2,305 0 0
Categorical Special Education Aid 10-3132 0 874,293 896,883
Equalization Aid 10-3176 0 11,555,330 11,783,525
Categorical Security Aid 10-3177 0 180,983 190,351
Adjustment Aid 10-3178 0 421,969 0
Categorical Transportation Aid 10-3121 0 714,036 875,852
SUBTOTAL  13,358,817 13,911,666 13,911,666
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 2,957 0 19,867
SUBTOTAL  2,957 0 19,867
Adjustment for Prior Year Encumbrances  0 132,314 0
Actual Revenues (Over)/Under Expenditures  -439,667 0 0
TOTAL OPERATING BUDGET  24,143,570 26,010,004 26,613,434
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,700 27,420 0
Revenues from State Sources:
Instructional Supplement Aid 20-3214 75,450 0 0
Other Restricted Entitlements 20-32XX 378,221 100,003 67,000
TOTAL REVENUES FROM STATE SOURCES  453,671 100,003 67,000
Revenues from Federal Sources:
Title I 20-4411-4416 158,767 199,598 145,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 446,649 448,957 381,613
Vocational Education 20-4430 48,380 49,446 42,000
Other 20-4XXX 383,064 432,859 50,700
TOTAL REVENUES FROM FEDERAL SOURCES  1,036,860 1,130,860 619,713
TOTAL GRANTS AND ENTITLEMENTS  1,496,231 1,258,283 686,713
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1,453 64
Revenues from Local Sources:
Local Tax Levy 40-1210 633,818 617,817 636,554
Miscellaneous 40-1XXX 723 0 0
TOTAL REVENUES FROM LOCAL SOURCES  634,541 617,817 636,554
Revenues from State Sources:
Debt Service Aid Type II 40-3160 811,054 792,439 814,637
TOTAL LOCAL REPAYMENT OF DEBT  1,445,595 1,411,709 1,451,255
Actual Revenues (Over)/Under Expenditures  -724 0 0
TOTAL REPAYMENT OF DEBT  1,444,871 1,411,709 1,451,255
TOTAL REVENUES/SOURCES  27,084,672 28,679,996 28,751,402

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,405,6177,552,8127,667,623
Special Education 11-2XX-100-XXX1,752,6342,055,7572,182,745
Basic Skills/Remedial 11-230-100-XXX200,940303,523327,361
Bilingual Education 11-240-100-XXX1095,0005,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX151,797166,547169,301
School Sponsored Athletics 11-402-100-XXX595,914617,412616,871
Before/After School Programs 11-421-XXX-XXX0010,000
Summer School 11-422-XXX-XXX0056,275
Alternative Education Programs 11-423-XXX-XXX00145,900
Community Services Programs/Operations 11-800-330-XXX36,32953,73755,217
Support Services:
Tuition 11-000-100-XXX1,056,7361,037,4121,057,447
Attendance and Social Work Services 11-000-211-XXX37,26539,94541,730
Health Services 11-000-213-XXX189,699169,716180,655
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217182,678226,686247,161
Guidance 11-000-218-XXX698,470731,054766,795
Child Study Teams 11-000-219-XXX564,821479,374595,842
Improvement of Instructional Services 11-000-221-XXX432,175493,165422,774
Educational Media Services - School Library 11-000-222-XXX361,622340,716330,810
Instructional Staff Training Services 11-000-223-XXX40,34557,42649,948
General Administration 11-000-230-XXX455,292494,253487,706
School Administration 11-000-240-XXX1,011,5011,087,7791,076,266
Central Svcs & Admin Info Technology 11-000-25X-XXX437,198491,153497,787
Operation and Maintenance of Plant Services 11-000-26X-XXX2,450,5132,725,9982,644,906
Student Transportation Services 11-000-270-XXX2,138,4652,297,2052,310,260
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,643,0474,148,9164,453,554
Total Support Services Expenditures 13,699,82714,820,79815,163,641
TOTAL GENERAL CURRENT EXPENSE 23,843,16725,575,58626,399,934
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X225,482341,268193,000
TOTAL CAPITAL EXPENDITURES 225,482341,268193,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX54,32671,1500
Support Services 13-422-200-XXX01,5000
Total Summer School 54,32672,6500
Adult Education - Local:
Instruction 13-602-100-XXX11,3889,5009,000
Support Services 13-602-200-XXX9,20711,00011,500
Total Adult Education - Local 20,59520,50020,500
TOTAL SPECIAL SCHOOLS 74,92193,15020,500
OPERATING BUDGET GRAND TOTAL 24,143,57026,010,00426,613,434
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,70027,4200
Instructional Supplement Aid:
Instruction 20-214-100-XXX75,45000
TOTAL INSTRUCTIONAL SUPPLEMENT AID 75,45000
Other State Projects:
Instruction 20-217-100-XXX110,72800
Support Services 20-217-200-XXX49,95000
TOTAL TARA USED TO SUPPORT PROGRAMS 160,67800
Nonpublic Textbooks 20-XXX-XXX-XXX13,38412,63912,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,6715,1435,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX24,90925,73525,000
Nonpublic Nursing Services 20-XXX-XXX-XXX16,40917,06117,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,6648,8408,000
Other Special Projects 20-XXX-XXX-XXX147,50630,5850
Total State Projects 453,671100,00367,000
Federal Projects:
Title I 20-XXX-XXX-XXX158,767199,598145,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX446,649448,957381,613
Vocational Education 20-XXX-XXX-XXX48,38049,44642,000
Other Special Projects 20-XXX-XXX-XXX383,064432,85950,700
Total Federal Projects 1,036,8601,130,860619,713
TOTAL GRANTS AND ENTITLEMENTS 1,496,2311,258,283686,713
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,444,8711,411,7091,451,255
TOTAL REPAYMENT OF DEBT 1,444,8711,411,7091,451,255
Total Expenditures 27,084,67228,679,99628,751,402

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget957,6031,008,109939,488517,554
  Repayment of Debt7931,517640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve591,186989,595568,6630
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,91011,28112,07712,03512,408
Total Classroom Instruction6,2176,3336,6556,6536,966
Classroom-Salaries and Benefits5,8636,0026,2616,2666,610
Classroom-General Supplies and Textbooks243239270263226
Classroom-Purchased Services and Other11292124123130
Total Support Services1,4871,5571,7121,6651,764
Support Services-Salaries and Benefits1,2841,3181,4591,4011,515
Total Administrative Costs1,1751,2321,3331,3431,339
Administration-Salaries and Benefits1,0001,0251,1041,1061,107
Total Operations and Maintenance of Plant1,4201,4991,6541,6551,613
Operations & Maintenance of Plant-Salary & Ben.639674735724756
Total Food Services Costs00000
Total Extracurricular Costs436478500499502
Total Equipment Costs128127115191107
Employee Benefits as a % of Salaries24.623.925.825.826.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
  • Delsea Regional participates in the following shared services:
  • 1. Business administrator services provided to Elk Twp Sch District
  • 2. Superintendent services provided to Elk Twp Sch District
  • 3. Transportation services provided to Elk Twp Sch District
  • 4. Transportation coordinator and bus maintenance services provided
  • to Clayton Sch District
  • 5. Technology and network mgmt services provided to Franklin Twp and
  • Elk Twp Sch Districts
  • 6. Student transportation provided to numerous districts through
  • jointures
  • 7. Agreement with Elk Twp Sch District for school psychologist svcs
  • 8. Lead agent in the bidding of custodial supplies for four districts
  • 9. Purchasing of supplies through Lawrence Twp Sch District bid
  • 10. Purchasing of natural gas and diesel through Gloucester Co. bid
  • 11. Purchase electric through ACES state-wide bid
  • 12. Numerous shared services with municipal government including Franklin
  • Twp providing trash removal, snow removal, and salt, and Delsea
  • providing use of athletic, classroom, and auditorium facilities for
  • township programs
  • 13. Custodial services provided to Franklin Twp Municipality
  • 14. Sharing of bus routes with Franklin Twp Sch District for grades 3-8
  • 15. Shared professional development activities with Elk and Franklin
  • 16. Local fire department use of district diesel tanks for fueling
  • 17. Delsea use of Franklin Twp School Dist gas tanks for fueling
  • 18. Franklin Twp temporary use of Delsea bus for Senior Citizen route
  • 19. Shared secretarial svcs. with Elk for leave of absence in Bd. office

 

Estimated Tax Rate Information
ELK TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,217,027 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)395,818,503 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.5601 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,343,753 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)395,818,503 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.5921 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,217,027 (G)
Estimated Equalized Valuation (as of 01/01/2009)392,665,910 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5646 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,343,753 (J)
Estimated Equalized Valuation (as of 01/01/2009)392,665,910 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.5969 (L)
spacing
FRANKLIN TWP
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,919,277 (A)
Estimated Net Taxable Valuation (as of 01/01/2009)804,207,760 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.1091 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,429,105 (D)
Estimated Net Taxable Valuation (as of 01/01/2009)804,207,760 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.1725 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,919,277 (G)
Estimated Equalized Valuation (as of 01/01/2009)1,543,539,661 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.5778 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,429,105 (J)
Estimated Equalized Valuation (as of 01/01/2009)1,543,539,661 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.6109 (L)