Delsea Regional High School District

1
Delsea Regional HighSchool District
Public Hearing on the Proposed Budget 2007-2008
2
Budget Goals

• Minimize tax impact
• Comply with State mandated Core Content
  Standards
• Ensure adequate staffing to maintain apportioned
  class size
• Keep the District current in the area of
  technology
• Maintain a strong program of professional
  development
• Comply with Federal and State regulations
  impacting Special Education programs

3
Community Programs

• Delsea School District supports the following
  community activities
• All weather track available for community
  jogging/walking
• School gymnasiums and athletic fields used by
  Franklin and Elk recreation sponsored youth and
  adult programs
• School facilities used by community theater
  groups for productions
• Weight training room used by Franklin and Elk
  police departments and community programing with
  the Recreation Commission
• District sponsored Adult Community School
• Numerous JROTC community outreach activities
• Learn and Serve America activities including the
  Senior Citizen Prom and nursing home visitation
  program

4
Budget Terms
The budget is composed of three funds General
Fund - Fund used to record the daily operations
of the district. Debt Service Fund - Fund used
to record principal and interest payments on
outstanding debt (bonds sold for various
construction/renovation projects). Special
Revenue Fund - Fund used to record programs which
are funded solely by state and federal grant
monies.
24,647,448 1,444,872 987,750
5
Competitive Grant Awards

• The District was awarded the following
  competitive grants
• Teaching American History 1,000,000 over 3
  yrs
• YODA (Youth Organized for Disaster Assistance)
  30,000 over 3 yrs
• NJ Systemic Initiative Standards Implementation
  20,000
• PACES (Character Through Service)
  20,000over 2 yrs

6
ExpendituresGeneral Fund
Total General Fund Expenditures 24,647,448 Incr
ease from Prior Year 652,032 Percent
Increase 2.7
7
Areas of Significant Increase

• Contracted salary increases 282,000
• Additional tuition and other costs for
• special education students 255,000
• Increase in utility and fuel costs 181,000
• Increase in the cost of employee benefits
  87,000
• Increase in the payment to the state
• pension fund 59,000

8
RevenuesGeneral Fund
Total General Fund Revenues 24,647,448 Increas
e in State Aid 3 Increase in Tax
Levy 3.8
9
Budget Under Cap
The 2007-08 budget is 228,643 less than the
maximum amount allowed by the State.

10
General Fund Free Balance
Based on the requirements of S-1701, all
Districts are to maintain a fund balance (surplus
funds) at 2 of the prior years expenditures.
For the 2007-08 budget this amount is
478,891 This is less than the average bi-weekly
pay approx. 660,000
11
Changes in Personnel

• Changes
• Hiring of part-time School Psychologist (employee
  retired last year and was not replaced)
• Hiring of part-time LD to replace retiring full
  time employee
• Decreases
• Special Ed Classroom Aide One less needed
• Teaching Staff - Employees retiring and not being
  replaced

12
Cost Saving Initiatives

• Joint purchasing of custodial supplies
• State and County-wide purchasing of utilities
• Sharing of equipment and manpower with municipal
  governments
• More in-house maintenance projects and less
  contracted services
• Provider of shared transportation coordinator and
  bus maintenance services with constituent
  district
• Numerous transportation jointures to provide
  transportation services to other school districts
• Provider of technology services to constituent
  district
• Fuel agreement with constituent district and
  local fire companies

13
Comparative Spending

• There are 47 Grade 7-12 Districts in NJ
• 2005-06 average per pupil cost for the State
  11,366
• Delsea per pupil cost for 2005-06 10,485
• We are 7th lowest out of 47 districts
• We have the 8th lowest total administrative cost
• We have the 6th lowest median administrative
  salary

14
Administrative Cost Limit

• S-1701 allows for administrative costs equal to
  the adjusted 07-08 budget amount. Districts also
  can not exceed the regional limit.
• Regional limit for southern NJ 1,611
• Delsea administrative cost per pupil 1,270
• We are 341 per pupil below the regional limit

15
Tax Impact
Taxes Per 100 of Assessed Value 2006
2007 Increase/Dec. Elk Township .988
.545 (44.3) Franklin Township
1.112 1.149 3.7 Based on
ratable increase, will be approx 3.6 increase
for taxpayer assessed at average.
16
Tax Calculation
Elk Township Average Ass. Value Tax Rate
Taxes 2006 117,856 .988 1,1
64.42 2007 228,974 .545 1,247.91 Tax
Increase 83.49
17
Tax Calculation
Franklin Township Home
Tax Assessed At Increase
96,977 35.88 Twp Average 116,977
43.28 136,977 50.68
Sample Calculation Assessed Value (116,977)/100
1,169.77 units x Tax Increase (.037) 43.28
18
What 1 Cent Equals

• In order to decrease the tax rate by 1 cent per
• 100 of assessed value the District would need to
  cut from the Budget the following amounts for
  each township
• Elk Township 394,703
• Franklin Township 187,357

19
Senior Citizen TaxRefund

• Low and moderate income senior citizens are
  eligible for a refund of tax increases through a
  state reimbursement program.

• The program freezes property taxes for senior
  citizen to the amount paid when they initially
  apply. All property tax increases from that
  date are refunded by the state.
• Assistance in the completion of the forms is
  provided by the school districts and
  municipalities of Franklin Elk Twps.