04/01/2008 HUNTERDON - DELAWARE TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 419 397 399
Pupils on Roll - Special Full-Time 65 82 83
Private School Placements 1 1 3
Pupils Received 3 4 2
HUNTERDON - DELAWARE TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 318,791 192,325
Revenues from Local Sources:
Local Tax Levy 10-1210 6,035,994 6,035,994 6,276,426
Tuition 10-1300 14,500 10,000 10,400
Unrestricted Miscellaneous Revenues 10-1XXX 72,578
SUBTOTAL 6,123,072 6,045,994 6,286,826
Revenues from State Sources:
Transportation Aid 10-3120 176,568 176,568
Special Education Aid 10-3130 249,115 249,115
Bilingual Education 10-3140 3,504 3,504
Stabilization Aid 10-3171 606,525 606,525
Extraordinary Aid 10-3131 3,178
Consolidated Aid 10-3195 58,481 58,481
Additional Formula Aid 10-3196 32,826 66,637
Categorical Special Education Aid 10-3132 251,465
Categorical Security Aid 10-3177 34,062
Adjustment Aid 10-3178 763,397
Categorical Transportation Aid 10-3121 135,123
SUBTOTAL 1,130,197 1,160,830 1,184,047
Adjustment for Prior Year Encumbrances 130,616
Actual Revenues (Over)/Under Expenditures 668,472
TOTAL OPERATING BUDGET 7,921,741 7,656,231 7,663,198
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,129
TOTAL REVENUES FROM STATE SOURCES 1,129
Revenues from Federal Sources:
Title I 20-4411-4416 10,631 7,931 6,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 90,151 96,553 92,000
Other 20-4XXX 139,668 83,577 40,000
TOTAL REVENUES FROM FEDERAL SOURCES 240,450 188,061 138,500
TOTAL GRANTS AND ENTITLEMENTS 241,579 188,061 138,500
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 56,884
Revenues from Local Sources:
Local Tax Levy 40-1210 425,212 396,379 456,732
Miscellaneous 40-1XXX 139,951 177,770 177,770
TOTAL REVENUES FROM LOCAL SOURCES 565,163 574,149 634,502
TOTAL LOCAL REPAYMENT OF DEBT 565,163 631,033 634,502
Actual Revenues (Over)/Under Expenditures 61,927
TOTAL REPAYMENT OF DEBT 627,090 631,033 634,502
TOTAL REVENUES/SOURCES 8,790,410 8,475,325 8,436,200
HUNTERDON - DELAWARE TWP
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 2,248,998 2,365,217 2,359,162
Special Education 11-2XX-100-XXX 580,443 746,504 756,794
Basic Skills/Remedial 11-230-100-XXX 213,302 205,532 215,790
Bilingual Education 11-240-100-XXX 22,498 1,761
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 25,385 29,450 37,700
School Sponsored Athletics 11-402-100-XXX 38,579 58,550 56,103
Other Instructional Programs 11-4XX-100-XXX 56,000 112,025
Support Services:
Tuition 11-000-100-XXX 57,738 65,000 157,300
Health Services 11-000-213-XXX 61,192 64,549 68,148
Students - Related & Extraordinary 11-000-216,217 162,779 122,672 124,761
Guidance 11-000-218-XXX 65,129 68,797 71,321
Child Study Teams 11-000-219-XXX 260,782 201,115 196,462
Improvement of Instructional Services 11-000-221-XXX 77,358 143,697 142,158
Educational Media Services - School Library 11-000-222-XXX 130,259 131,704 123,977
Instructional Staff Training Services 11-000-223-XXX 13,188 22,982 23,050
General Administration 11-000-230-XXX 263,342 298,239 285,226
School Administration 11-000-240-XXX 105,838 193,475 205,873
Central Svcs & Admin Info Technology 11-000-25X-XXX 179,746 162,301
Operation and Maintenance of Plant Services 11-000-26X-XXX 563,709 692,925 676,453
Student Transportation Services 11-000-270-XXX 291,102 378,206 360,594
Other Support Services 11-000-290-XXX 140,675
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,075,852 1,280,000 1,278,000
Food Services 11-000-310-XXX 48,862
Total Support Services Expenditures 3,317,805 3,843,107 3,875,624
TOTAL GENERAL CURRENT EXPENSE 6,447,010 7,306,121 7,413,198
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 100,110
Facilities Acquisition and Construction Services 12-000-4XX-XXX 1,474,731 250,000 250,000
TOTAL CAPITAL EXPENDITURES 1,474,731 350,110 250,000
OPERATING BUDGET GRAND TOTAL 7,921,741 7,656,231 7,663,198
SPECIAL GRANTS AND ENTITLEMENTS
Other Special Projects 20-XXX-XXX-XXX 1,129
Total State Projects 1,129
Federal Projects:
Title I 20-XXX-XXX-XXX 10,631 7,931 6,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 90,151 96,553 92,000
Other Special Projects 20-XXX-XXX-XXX 139,668 83,577 40,000
Total Federal Projects 240,450 188,061 138,500
TOTAL GRANTS AND ENTITLEMENTS 241,579 188,061 138,500
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 627,090 631,033 634,502
TOTAL REPAYMENT OF DEBT 627,090 631,033 634,502
Total Expenditures 8,790,410 8,475,325 8,436,200
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 8,790,410 8,475,325 8,436,200
HUNTERDON - DELAWARE TWP
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 887,046 253,177 250,000 250,000
Repayment of Debt 3,830,992 3,769,065 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 318,791 511,116 192,325 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
HUNTERDON - DELAWARE TWP
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 11327 12710 14217 14328 14306
Total Classroom Instruction 5712 7887 8822 8857 8958
Classroom-Salaries and Benefits 5472 7661 8440 8453 8490
Classroom-General Supplies and Textbooks 220 220 314 330 323
Classroom-Purchased Services and Other 20 6 68 73 145
Total Support Services 1087 1916 2174 1875 1861
Support Services-Salaries and Benefits 993 1583 1894 1391 1427
Total Administrative Costs 1319 1245 1463 1680 1630
Administration-Salaries and Benefits 755 932 1021 1300 1285
Total Operations and Maintenance of Plant 991 1313 1456 1588 1526
Operations & Maintenance of Plant-Salary & Ben. 475 705 705 660 572
Total Food Services Costs 0 102 0 0 0
Total Extracurricular Costs 97 160 189 220 235
Total Equipment Costs 37 0 0 209 0
Employee Benefits as a % of Salaries 29.0 24.3 29.2 27.3 27.2
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.
HUNTERDON - DELAWARE TWP
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
HUNTERDON - DELAWARE TWP
Shared Services -- Description of Shared Services
_________________________________________________
Cooperative Purchasing with ESC
Joint Transportation with Hunterdon Central - Delaware Township does
three runs for the high school.
Joint Transportation with South Hunterdon - two out of district special
education runs are shared - South Hunterdon provides substitute drivers
and buses to Delaware Township when needed.
Joint Transportation with Delaware Valley High School - DVRHS provides
transportation for an out of district special education student.
Business Administration - Stockton School and Delaware Township School
share Business Office support.
HUNTERDON - DELAWARE TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,566,625 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 891,383,319 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 0.7367 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,102,633 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 891,383,319 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 0.7968 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,566,625 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,035,053,448 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6344 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,102,633 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,035,053,448 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6862 (L)