text financial information · table 29 income, expense, and balances by district 2005-2006 net...

FINANCIAL INFORMATION The state of Delaware assumes the bulk of educational financing for the pupils in our state. In 2005-2006, the State provided about 64.4 percent of the total K-12 revenue. Local funding provided about 26.5 percent and federal funds accounted for 9.1 percent of total revenue. The basic funding system in Delaware is the Unit Funding System which is based on a September 30 enrollment count. Units are determined based on the number of children in given categories as follows: Kindergarten 34.8 pupils per unit (half-day program) Grades 1-3 17.4 pupils per unit Grades 4-12 20 pupils per unit Special Education 4 to 15 pupils per unit depending on disability Unit funding is divided into Division I, Division II and Division III units. Definitions of these funding units are found on pages 44 and 79 of this document. Definitions of other terms used in this section are provided below. Definitions Assessed Valuation – The value of real estate for purposes of taxation as determined by an assessor. Bonded School Debt – The part of the school district debt which is covered by outstanding bonds of the district. Capital Outlay – An expenditure which results in the acquisition of fixed assets or additions to fixed assets, including land, existing building, improvement of grounds, construction of buildings, additions to buildings, remodeling of buildings, initial equipment or additional equipment. Combined Tax Rates – The combination of both real estate and capitation taxes (converted into equivalent real estate tax rates) based upon assessed and full value of real estate. Community Services – Expenditures for programs other than the regular day school, including evening programs and summer programs. Current Expenses – Any expenditure except for capital outlay and debt service.

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Debt Service – Expenditures for the retirement of debt and expenditures for interest on debt, except principal and interest on current loans. Equalized Assessment – Tax assessment figure based upon full property value, rather than upon the assessed property value. Fiscal Effort – A measure of relative tax effort among school districts in the state. Higher tax rates indicate greater tax efforts. Full Valuation – The true or market value of real estate. Non-revenue Receipts – Receipts which accrue to the district as the result of incurring an obligation which must be met at a future date or reducing the value of school properties through the exchange of a property asset into cash asset. Money obtained from the sale of bonds or school property would be classified as a non-revenue receipt. Per Capita Tax – A tax of a stated amount, applicable equally on taxable persons within a school district. Property Tax – A tax levied on real estate, at a rate per $100, on the assessed valuation of such property within the school district. Revenue Receipts – Receipts which produce additions to assets without increasing school indebtedness and without reducing the value or depleting school property. Money from taxes and tuition are examples of revenue receipts.

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TABLE 29INCOME, EXPENSE, AND BALANCES

BY DISTRICT2005-2006

Net Income Total Balance Revenue And Balance And Net Total Balance

District July 1, 2005 Nonrevenue Income Expenditures June 30, 2006NEW CASTLE COUNTY Appoquinimink 45,387,517 88,695,752 134,083,268 103,354,347 30,728,921 Brandywine 36,891,171 134,950,534 171,841,705 150,872,304 20,969,401 Data Service Center 2,297,069 2,528,215 4,825,284 2,744,589 2,080,695 Christina 67,579,609 283,203,886 350,783,495 282,232,901 68,550,594 Brennen School 2,431,721 16,857,120 19,288,841 18,148,439 1,140,402 Margaret S. Sterck 712,171 11,139,935 11,852,106 8,921,935 2,930,171 Reach/CBIP 510,279 4,556,495 5,066,774 4,898,576 168,198 Douglass 671,338 9,781,767 10,453,104 10,223,287 229,817 Colonial 31,614,838 118,272,021 149,886,859 115,291,811 34,595,048 John G. Leach 1,083,988 7,727,216 8,811,204 7,672,863 1,138,341 New Castle Voc-Tech 22,989,553 79,767,253 102,756,806 86,234,221 16,522,585 Red Clay 95,839,335 216,480,769 312,320,104 218,639,821 93,680,283 Meadow Wood 223,459 8,077,363 8,300,822 7,744,337 556,485 Central School 1,321,489 7,274,888 8,596,377 8,377,283 219,095 COUNTY TOTALS 309,553,537 989,313,214 1,298,866,749 1,025,356,714 273,510,036

KENT COUNTY Caesar Rodney 4,666,551 66,785,787 71,452,338 67,066,665 4,385,673 John S. Charlton 3,372,671 9,044,456 12,417,127 11,820,176 596,951 Dover Air Base 165,022 7,414,097 7,579,119 7,203,610 375,509 Capital 7,015,081 71,244,623 78,259,704 71,679,915 6,579,789 Polytech 3,018,449 22,212,564 25,231,013 19,173,995 6,057,018 Lake Forest 8,526,452 42,828,886 51,355,338 40,030,398 11,324,940 Milford 6,701,839 40,349,877 47,051,716 39,564,331 7,487,385 Smyrna 9,447,142 58,680,320 68,127,463 47,033,649 21,093,814 COUNTY TOTALS 42,913,207 318,560,610 361,473,818 303,572,739 57,901,079

SUSSEX COUNTY Cape Henlopen 7,447,822 61,099,782 68,547,604 62,115,922 6,431,683 Delmar 4,345,617 11,301,449 15,647,066 11,299,493 4,347,573 Indian River 37,504,612 104,246,990 141,751,602 105,656,610 36,094,992 Howard T. Ennis 1,620,193 6,276,931 7,897,123 6,686,982 1,210,141 Laurel 2,134,363 21,308,014 23,442,377 21,215,321 2,227,056 Seaford 3,546,344 45,568,559 49,114,903 38,288,399 10,826,504 Sussex Technical 3,576,900 22,261,548 25,838,448 20,388,929 5,449,519 Woodbridge 5,896,701 23,223,471 29,120,172 24,786,774 4,333,398 COUNTY TOTALS 66,072,552 295,286,744 361,359,295 290,438,430 70,920,866

CHARTER TOTALS 9,235,302 60,294,123 69,529,426 55,610,654 13,918,772

TOTAL ALL DISTRICTS 427,774,598 1,663,454,691 2,091,229,288 1,674,978,537 416,250,753

Department of Education 42,687,140 121,950,626 164,637,766 103,416,744 61,221,023

TOTAL ALL DISTRICTS, STATE 470,461,738 1,785,405,317 2,255,867,054 1,778,395,281 477,471,776Note: Income And Expenditures Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section

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Figure 50Sources of Educational Revenue in Delaware

2005-2006

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State Funds - $1,024,858,257 64.4%

Federal Funds - $145,226,992 9.1%

Local Funds* - $421,505,731 26.5%

*Excludes "Within State Tuition"

TABLE 30INCOME SOURCES BY DISTRICT

2005-2006Revenue Receipts Nonrevenue Receipts Net Total

District State Federal Net Local Total State Local Total Income NEW CASTLE COUNTY Appoquinimink 51,432,128 2,641,326 18,098,298 72,171,752 4,828,000 11,695,999 16,523,999 88,695,752 Brandywine 75,566,061 6,957,741 47,927,029 130,450,831 2,699,703 1,800,000 4,499,703 134,950,534 Data Service Center 0 0 2,528,215 2,528,215 0 0 0 2528215 Christina 142,119,990 13,573,679 74,766,417 230,460,086 29,519,900 23,223,900 52,743,800 283,203,886 Brennen School 11,577,652 0 5,279,468 16,857,120 0 0 0 16,857,120 Margaret S. Sterck 5,208,250 26,056 3,205,629 8,439,935 2,700,000 0 2,700,000 11,139,935 Reach/CBIP 1,993,798 0 2,562,697 4,556,495 0 0 0 4,556,495 Douglass 5,963,539 0 3,818,228 9,781,767 0 0 0 9,781,767 Colonial 80,869,631 8,011,724 29,390,666 118,272,021 0 0 0 118,272,021 John G. Leach 4,961,000 0 2,766,216 7,727,216 0 0 0 7,727,216 New Castle Voc-Tech 36,599,585 2,633,227 20,783,041 60,015,853 13,050,800 6,700,600 19,751,400 79,767,253 Red Clay 103,749,667 13,503,236 58,130,852 175,383,755 24,758,680 16,338,333 41,097,014 216,480,769 Meadow Wood 3,210,292 141052 4,726,018 8,077,363 0 0 0 8,077,363 Central School 5,130,900 0 2,143,988 7,274,888 0 0 0 7,274,888 COUNTY TOTALS 528,382,493 47,488,041 276,126,762 851,997,297 77,557,083 59,758,832 137,315,916 989,313,214

KENT COUNTY Caesar Rodney 51,788,192 4,294,160 10,703,436 66,785,787 0 0 0 66,785,787 John S. Charlton 7,631,841 0 1,412,615 9,044,456 0 0 0 9,044,456 Dover Air Base 0 -209,950 7,624,047 7,414,097 0 0 0 7414097 Capital 49,507,932 6,960,877 14,775,814 71,244,623 0 0 0 71,244,623 Polytech 13,551,598 1,479,154 3,775,111 18,805,864 2,725,350 681,350 3,406,700 22,212,564 Lake Forest 31,237,096 3,610,005 6,756,385 41,603,486 1,225,400 0 1,225,400 42,828,886 Milford 31,824,089 3,022,892 5,502,896 40,349,877 0 0 0 40,349,877 Smyrna 35,542,669 2,124,285 5,264,367 42,931,320 12,599,200 3,149,800 15,749,000 58,680,320 COUNTY TOTALS 221,083,417 21,281,423 55,814,671 298,179,510 16,549,950 3,831,150 20,381,100 318,560,610

SUSSEX COUNTY Cape Henlopen 36,242,705 3,901,887 20,955,190 61,099,782 0 0 0 61,099,782 Delmar 9,521,070 536,682 1,243,696 11,301,449 0 0 0 11,301,449 Indian River 57,476,680 5,814,688 25,166,322 88,457,690 9,473,600 6,315,700 15,789,300 104,246,990 Howard T. Ennis 4,630,860 0 1,646,071 6,276,931 0 0 0 6,276,931 Laurel 16,558,905 2,133,503 2,615,606 21,308,014 0 0 0 21,308,014 Seaford 27,006,050 4,749,744 5,102,765 36,858,559 6,793,828 1,916,172 8,710,000 45,568,559 Sussex Technical 12,688,386 973,711 6,562,251 20,224,348 1,222,300 814,900 2,037,200 22,261,548 Woodbridge 17,704,427 2,435,272 3,083,772 23,223,471 0 0 0 23,223,471 COUNTY TOTALS 181,829,083 20,545,487 66,375,673 268,750,244 17,489,728 9,046,772 26,536,500 295,286,744

CHARTER TOTALS 38,559,226 3,954,138 17,780,760 60,294,123 0 0 0 60,294,123

TOTAL ALL DISTRICTS 969,854,219 93,269,089 416,097,866 1,479,221,174 111,596,761 72,636,754 184,233,516 1,663,454,691

Department of Education 55,004,038 51,957,903 5,407,865 112,369,806 9,580,820 0 9,580,820 121,950,626

TOTAL ALL DISTRICTS, STATE 1,024,858,257 145,226,992 421,505,731 1,591,590,980 121,177,581 72,636,754 193,814,336 1,785,405,317Note: Local Revenue Receipts Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to roundingSource: School Districts’ Annual Financial Statement To DOE Finance Section

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TABLE 31REVENUE RECEIPTS

STATE APPROPRIATIONS2005-2006

Division I Division I Division II Division II Division III Trans- Debt Service District Salaries Other Cost Energy Other Cost Equalization Portation Principal InterestNEW CASTLE COUNTY Appoquinimink 20,752,651 9,717,447 888,174 1,498,688 6,630,854 3,438,052 2,555,031 814,769 Brandywine 36,088,516 16,938,741 1,338,201 2,490,204 4,005,115 2,656,874 3,330,075 1,059,691 Data Service Center 0 0 0 0 0 0 0 0 Christina 59,166,195 27,403,368 2,314,466 3,592,958 6,676,868 14,327,872 1,825,801 1,002,399 Brennen School 6,677,676 3,185,307 51,616 207,972 438,396 0 441,656 227,225 Margaret S. Sterck 3,130,873 1,453,530 44,688 43,696 154,728 0 100 0 Reach/CBIP 1,194,531 534,332 19,516 59,022 116,046 0 661 312 Douglass 3,321,946 1,671,777 97,684 238,078 430,045 0 0 0 Colonial 31,123,561 14,877,837 1,251,264 1,964,656 3,799,029 4,749,741 4,927,197 1,963,203 John G. Leach 2,726,127 1,354,086 81,928 118,044 148,281 0 317,648 54,804 New Castle Voc-Tech 14,605,208 7,318,591 927,276 1,675,569 350,289 3,511,979 562,216 102,684 Red Clay 46,940,527 23,032,806 1,776,348 3,210,665 5,240,676 5,857,241 1,323,853 581,762 Meadow Wood 1,320,321 722,218 55,860 98,370 161,175 753,245 0 0 Central School 2,535,928 1,304,346 117,306 206,577 404,161 384,070 0 0 COUNTY TOTALS 229,584,060 109,514,386 8,964,327 15,404,499 28,555,663 35,679,074 15,284,238 5,806,849

KENT COUNTY Caesar Rodney 19,483,884 9,436,913 795,074 1,239,863 8,063,356 2,316,162 4,210,828 1,240,801 John S. Charlton 2,409,684 1,142,733 87,514 154,113 797,790 933,494 688,468 214,732 Dover Air Base 0 0 0 0 0 0 0 0 Capital 21,042,845 9,884,374 780,178 1,359,780 5,880,002 2,686,794 1,914,458 739,612 Polytech 4,871,864 2,173,799 296,058 534,477 1,697,013 953,277 300,554 46,595 Lake Forest 11,645,249 5,463,930 487,844 745,954 4,884,006 1,741,387 1,537 663 Milford 13,285,709 6,071,659 500,878 877,044 4,616,666 2,181,948 1,058,025 302,775 Smyrna 13,113,799 6,137,601 536,256 866,298 5,227,237 1,423,965 2,539,961 1,034,531 COUNTY TOTALS 85,853,034 40,311,009 3,483,802 5,777,529 31,166,070 12,237,027 10,713,831 3,579,709

SUSSEX COUNTY Cape Henlopen 18,337,217 8,707,260 592,116 988,528 532,874 2,908,547 1,563,541 623,959 Delmar 3,524,442 1,708,044 151,501 303,085 1,529,256 413,366 735,152 164,248 Indian River 26,616,163 12,169,806 824,670 1,694,052 752,403 4,297,957 2,562,702 1,472,898 Howard T. Ennis 2,130,010 1,044,179 37,799 68,467 75,000 851,586 3,694 1,706 Laurel 7,330,075 3,460,795 262,542 364,697 2,280,972 1,237,108 37,814 17,786 Seaford 12,209,474 5,771,457 462,763 858,082 4,176,014 1,580,908 219,802 64,198 Sussex Technical 5,222,616 2,564,330 314,678 551,317 297,522 1,532,148 393,394 70,906 Woodbridge 6,570,876 3,181,194 256,956 463,097 2,263,042 1,200,440 858,638 423,962 COUNTY TOTALS 81,940,873 38,607,065 2,903,025 5,291,325 11,907,083 14,022,060 6,374,737 2,839,663

CHARTER TOTALS 0 0 0 0 0 0 0 0

TOTAL ALL DISTRICTS 397,377,967 188,432,460 15,351,154 26,473,353 71,628,816 61,938,161 32,372,806 12,226,221

Department of Education 8,642,055 3,003,271 0 0 0 3,379,107 48,282 11,909

TOTAL ALL DISTRICTS, STATE 406,020,022 191,435,731 15,351,154 26,473,353 71,628,816 65,317,268 32,421,088 12,238,130Note: Row totals may vary due to rounding.Source: School Districts' Annual Financial Statement To DOE Finance Section

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TABLE 31 (CONTINUED)REVENUE RECEIPTS

STATE APPROPRIATIONS2005-2006

Academic Related Other Total District Allocation Services * State StateNEW CASTLE COUNTY Appoquinimink 264,300 77,356 4,794,807 51,432,128 Brandywine 376,372 747 7,281,526 75,566,061 Data Service Center 0 0 0 0 Christina 653,258 0 25,156,806 142,119,990 Brennen School 40,684 0 307,119 11,577,652 Margaret S. Sterck 14,384 0 366,251 5,208,250 Reach/CBIP 10,719 0 58,659 1,993,798 Douglass 46,118 0 157,891 5,963,539 Colonial 373,975 0 15,839,168 80,869,631 John G. Leach 12,346 0 147,735 4,961,000 New Castle Voc-Tech 163,015 17,564 7,365,195 36,599,585 Red Clay 513,617 29,896 15,242,276 103,749,667 Meadow Wood 14,983 0 84,120 3,210,292 Central School 37,757 0 140,754 5,130,900 COUNTY TOTALS 2,521,528 125,563 76,942,307 528,382,493

KENT COUNTY Caesar Rodney 231,337 0 4,769,973 51,788,192 John S. Charlton 25,171 0 1,178,142 7,631,841 Dover Air Base 0 0 0 0 Capital 233,735 4,858 4,981,296 49,507,932 Polytech 50,339 8,592 2,619,030 13,551,598 Lake Forest 139,641 59,792 6,067,093 31,237,096 Milford 145,635 0 2,783,750 31,824,089 Smyrna 153,426 0 4,509,595 35,542,669 COUNTY TOTALS 979,284 73,242 26,908,879 221,083,417

SUSSEX COUNTY Cape Henlopen 174,402 0 1,814,262 36,242,705 Delmar 41,443 19,806 930,727 9,521,070 Indian River 294,266 14,948 6,776,815 57,476,680 Howard T. Ennis 14,384 0 404,035 4,630,860 Laurel 79,110 0 1,488,007 16,558,905 Seaford 130,052 57,176 1,476,125 27,006,050 Sussex Technical 53,339 3,363 1,684,773 12,688,386 Woodbridge 73,716 20,554 2,391,953 17,704,427 COUNTY TOTALS 860,712 115,847 16,966,697 181,829,083

CHARTER TOTALS 0 0 38,559,226 38,559,226

TOTAL ALL DISTRICTS 4,361,524 314,652 159,377,109 969,854,219

Department of Education 0 0 39,919,415 55,004,038

TOTAL ALL DISTRICTS, STATE 4,361,524 314,652 199,296,524 1,024,858,257Notes: Row totals may vary due to rounding. * Related Services is Contractual Option OnlySource: School Districts’ Annual Financial Statement To DOE Finance Section

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Figure 51Revenue Receipts

State Appropriations2005-2006

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Division II - $41,824,507 (6.4%)

Other Funds** - $199,296,524 (19.4%)

Division I (Salary & Benefits) - $597,455,753 (58.3%) Division III - $71,628,816 (7.0%)

Transportation - $65,317,268 (7.0%)

Debt Service - $44,659,218 (4.4%)

Major Instructional Programs* - $4,676,176 (0.5%)

*Major Instructional Programs include: Academic Units, Academic Allocation, Related Services for Disabled.**Other Funds Include: Substitute Teachers, Homebound, Driver Education Cars, Computer Grants, Staff development, Pregnant StudentsSummer Vocational, Private Placement of handicapped, general Fund support of construction, minor capital improvements and school buildingmaintenance, school discipline programs, etc.

TABLE 32REVENUE RECEIPTSFEDERAL SOURCES

2005-2006IASA IASA IDEA-B IDEA-B IASA Public IASA

District Title I Title VI Basic Pre-School Migrant Law 874 Title IINEW CASTLE COUNTY Appoquinimink 289,396 41,777 1,314,705 16,452 0 0 346,532 Brandywine 2,396,898 95,136 2,484,953 88,016 0 0 1,234,393 Data Service Center 0 0 0 0 0 0 0 Christina 4,848,211 103,437 4,399,263 101,346 0 0 2,381,157 Brennen School 0 0 0 0 0 0 0 Margaret S. Sterck 0 0 0 0 0 0 0 Reach/CBIP 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 Colonial 2,619,726 76,565 2,603,386 78,477 0 0 1,346,944 John G. Leach 0 0 0 0 0 0 0 New Castle Voc-Tech 673,054 18,906 722,384 0 0 0 274,603 Red Clay 4,402,098 235,314 3,694,152 112,446 0 0 2,239,094 Meadow Wood 0 0 24,491 0 0 0 0 Central School 0 0 0 0 0 0 0 COUNTY TOTALS 15,229,383 571,135 15,243,334 396,737 0 0 7,822,723

KENT COUNTY Caesar Rodney 1,844,728 66,978 1,253,378 109,074 0 0 682,425 John S. Charlton 0 0 0 0 0 0 0 Dover Air Base 0 0 0 0 0 0 0 Capital 3,461,489 60,810 1,386,108 123,601 0 0 1,062,786 Polytech 107,121 9,542 239,546 439 0 0 75,919 Lake Forest 1,124,386 38,468 719,867 69,000 0 0 490,831 Milford 1,151,441 33,331 893,345 49,183 0 0 405,204 Smyrna 756,966 19,965 745,482 50,993 0 0 350,831 COUNTY TOTALS 8,446,131 229,094 5,237,726 402,290 0 0 3,067,996

SUSSEX COUNTY Cape Henlopen 1,846,194 19,122 1,154,180 57,998 0 0 614,566 Delmar 205,131 12,004 179,970 1,707 0 0 78,675 Indian River 1,995,303 87,508 1,609,835 35,947 0 0 945,643 Howard T. Ennis 0 0 0 0 0 0 0 Laurel 886,643 23,214 565,017 1,908 0 0 309,139 Seaford 2,098,703 20,245 777,377 36,168 0 0 528,070 Sussex Technical 179,742 10,345 225,359 0 0 0 91,736 Woodbridge 1,139,742 17,783 449,994 4,715 0 0 391,306 COUNTY TOTALS 8,351,458 190,221 4,961,732 138,443 0 0 2,959,135

CHARTER TOTALS 1,325,747 44,130 718,555 8,075 0 0 390,298

TOTAL ALL DISTRICTS 33,352,719 1,034,580 26,161,347 945,545 0 0 14,240,152

Department of Education 3,146,457 0 4,539,728 86,529 270,450 0 300,638

TOTAL ALL DISTRICTS, STATE 36,499,176 1,034,580 30,701,075 1,032,074 270,450 0 14,540,790Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section

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TABLE 32 (CONTINUED)REVENUE RECEIPTSFEDERAL SOURCES

2005-2006Vocational Adult Basic Drug Free Total

District Education Education Schools Other FederalNEW CASTLE COUNTY Appoquinimink 115,359 61,421 55,468 400,215 2,641,326 Brandywine 248,448 0 125,149 284,749 6,957,741 Data Service Center 0 0 0 0 0 Christina 339,621 104,623 339,696 956,326 13,573,679 Brennen School 0 0 0 0 0 Margaret S. Sterck 0 0 0 26,056 26,056 Reach/CBIP 0 0 0 0 0 Douglass 0 0 0 0 0 Colonial 319,027 9,592 121,413 836,593 8,011,724 John G. Leach 0 0 0 0 0 New Castle Voc-Tech 699,364 27,434 57,390 160,092 2,633,227 Red Clay 329,807 0 363,260 2,127,065 13,503,236 Meadow Wood 0 0 0 116,561 141,052 Central School 0 0 0 0 0 COUNTY TOTALS 2,051,626 203,070 1,062,376 4,907,657 47,488,041

KENT COUNTY Caesar Rodney 131,546 0 46,199 159,831 4,294,160 John S. Charlton 0 0 0 0 0 Dover Air Base 0 0 0 0 -209,950 Capital 169,933 0 132,609 563,541 6,960,877 Polytech 710,893 96,495 9,338 229,861 1,479,154 Lake Forest 112,854 45,080 24,231 985,288 3,610,005 Milford 60,142 0 56,673 373,575 3,022,892 Smyrna 107,102 0 39,973 52,974 2,124,285 COUNTY TOTALS 1,292,470 141,575 309,023 2,365,070 21,281,423

SUSSEX COUNTY Cape Henlopen 91,154 0 59,504 59,169 3,901,887 Delmar 44,630 0 11,196 3,368 536,682 Indian River 158,386 40,720 95,857 845,489 5,814,688 Howard T. Ennis 0 0 0 0 0 Laurel 54,596 0 31,626 261,359 2,133,503 Seaford 110,736 0 70,178 1,108,268 4,749,744 Sussex Technical 281,921 74,257 11,319 99,031 973,711 Woodbridge 47,056 0 69,442 315,234 2,435,272 COUNTY TOTALS 788,479 114,977 349,122 2,691,918 20,545,487

CHARTER TOTALS 51,314 0 89,496 1,326,525 3,954,139

TOTAL ALL DISTRICTS 4,183,889 459,622 1,810,017 11,291,170 93,269,090

Department of Education 543,349 799,682 168,179 42,102,891 51,957,903

TOTAL ALL DISTRICTS, STATE 4,727,238 1,259,304 1,978,196 53,394,061 145,226,993Note: Local Revenue Receipts Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to roundingSource: School Districts’ Annual Financial Statement To DOE Finance Section

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TABLE 33REVENUE RECEIPTS

LOCAL SOURCES2005-2006

Current ExpensesTaxes For Current Tuition Interest Rent Athletic

District Operations Incoming Received Income Funds Other Total

NEW CASTLE COUNTY Appoquinimink 9,425,191 0 241,695 67,240 64,950 982,643 10,781,719 Brandywine 35,451,536 168,751 609,003 200,718 36,874 2,590,045 39,056,927 Data Service Center 0 0 68663 0 0 2459552 2528215 Christina 56,757,785 0 745,530 16,060 42,872 4,961,399 62,523,646 Brennen School 0 5,060,071 0 0 15,770 203,627 5,279,468 Margaret S. Sterck 0 3,149,330 11,195 0 0 68,402 3,228,927 Reach/CBIP 0 2,473,921 17,453 0 0 71,323 2,562,697 Douglass 0 3,771,343 12,796 0 0 34,820 3,818,958 Colonial 21,408,964 495,898 1,203,303 25,071 30,455 168,039 23,331,730 John G. Leach 0 2,600,000 36,590 0 0 129,626 2,766,216 New Castle Voc-Tech 17,434,860 0 407,490 7,509 34,833 1,893,215 19,777,906 Red Clay 39,118,819 7,876,711 680,520 172,843 52,407 4,994,226 52,895,525 Meadow Wood 0 4,638,336 12,678 0 0 75,004 4,726,018 Central School 2,111,761 27,155 0 0 0 11,681 2,150,597 COUNTY TOTALS 181,708,916 30,261,516 4,046,916 489,441 278,161 18,643,602 235,428,549

KENT COUNTY Caesar Rodney 3,517,316 1,257,330 118,725 1,694 57,617 3,818,611 8,771,293 John S. Charlton 0 1,271,118 35,330 0 0 106,166 1,412,615 Dover Air Base 0 0 600 0 0 7623446 7624047 Capital 8,639,140 902,941 264,945 23,520 31,767 227,125 10,089,436 Polytech 2,256,025 0 72,517 4,738 12,713 1,459,465 3,805,457 Lake Forest 2,586,233 1,130,454 276,395 3,313 21,610 2,004,417 6,022,422 Milford 3,503,462 0 245,531 17,423 34,327 651,377 4,452,120 Smyrna 3,562,143 0 218,428 0 26,922 79,922 3,887,415 COUNTY TOTALS 24,064,319 4,561,843 1,232,471 50,688 184,956 15,970,529 46,064,805

SUSSEX COUNTY Cape Henlopen 11,025,742 1,861,946 295,827 42,765 30,907 1,810,170 15,067,355 Delmar 546,012 474,864 73,147 0 21,011 175,630 1,290,664 Indian River 15,295,843 1,682,063 372,490 30,250 82,953 2,880,433 20,344,032 Howard T. Ennis 0 1,496,364 38,415 0 0 108,234 1,643,012 Laurel 1,597,805 0 89,577 200 34,049 524,059 2,245,690 Seaford 2,633,957 462,699 149,797 6,554 36,592 479,941 3,769,540 Sussex Technical 4,717,526 0 113,316 468 36,652 1,159,340 6,027,302 Woodbridge 1,413,051 637,427 34,626 4,716 85,522 276,166 2,451,507 COUNTY TOTALS 37,229,936 6,615,363 1,167,195 84,953 327,686 7,413,973 52,839,102CHARTER TOTALS 0 5,946,762 501,729 63,103 20,283 11,265,654 17,797,526TOTAL ALL DISTRICTS 243,003,171 47,385,484 6,948,311 688,185 811,086 53,293,758 352,129,982

Department of Education 0 0 0 0 0 5,407,865 5,407,865

TOTAL ALL DISTRICTS, STATE 243,003,171 47,385,484 6,948,311 688,185 811,086 58,701,623 357,537,847Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

151

TABLE 33 (CONTINUED)REVENUE RECEIPTS

LOCAL SOURCES2005-2006

Other Than Current ExpensesTaxes For Taxes For Interest Taxes For Net

Tuition Debt Construction Minor Total Revenue District Outgoing Service Fund Caps. Other Receipts

NEW CASTLE COUNTY Appoquinimink 3,464,342 2,809,968 487,750 733,172 7,495,232 18,098,298 Brandywine 5,223,401 4,756,009 344,547 884,891 11,208,847 47,927,029 Data Service Center 0 0 0 0 0 2528215 Christina 18,278,662 6,676,729 492,790 2,498,087 27,946,268 74,766,417 Brennen School 0 0 0 0 0 5,279,468 Margaret S. Sterck 0 0 0 0 0 3,205,629 Reach/CBIP 0 0 0 0 0 2,562,697 Douglass 0 0 0 0 0 3,818,228 Colonial 6,933,483 3,304,043 84,237 914,057 11,235,821 29,390,666 John G. Leach 0 0 0 0 0 2,766,216 New Castle Voc-Tech 0 911,238 93,898 0 1,005,135 20,783,041 Red Clay 9,728,513 6,029,801 417,994 3,017,668 19,193,977 58,130,852 Meadow Wood 0 0 0 0 0 4,726,018 Central School 0 0 0 0 0 2,143,988 COUNTY TOTALS 43,628,401 24,487,788 1,921,216 8,047,875 78,085,280 276,126,762

KENT COUNTY Caesar Rodney 1,855,972 1,079,653 50,446 518,451 3,504,522 10,703,436 John S. Charlton 0 0 0 0 0 1,412,615 Dover Air Base 0 0 0 0 0 7624047 Capital 3,688,205 1,950,998 42,037 506,474 6,187,715 14,775,814 Polytech 0 198,618 11,242 0 209,860 3,775,111 Lake Forest 1,106,251 334,954 15,157 282,987 1,739,350 6,756,385 Milford 1,485,899 432,902 40,888 379,053 2,338,742 5,502,896 Smyrna 993,392 676,656 102,500 132,610 1,905,158 5,264,367 COUNTY TOTALS 9,129,719 4,673,781 262,270 1,819,575 15,885,347 55,814,671

SUSSEX COUNTY Cape Henlopen 5,286,125 557,725 24,921 702,971 6,571,741 20,955,190 Delmar 304,801 322,464 38,104 44,594 709,963 1,243,696 Indian River 4,054,748 3,861,189 401,025 470,689 8,787,652 25,166,322 Howard T. Ennis 0 0 3,059 0 3,059 1,646,071 Laurel 704,342 190,100 0 0 894,442 2,615,606 Seaford 1,204,683 819,214 28,195 120,387 2,172,479 5,102,765 Sussex Technical 0 609,873 25,877 0 635,750 6,562,251 Woodbridge 831,144 499,382 34,626 74,027 1,439,179 3,083,772 COUNTY TOTALS 12,385,843 6,859,947 555,807 1,412,668 21,214,265 66,375,673CHARTER TOTALS 0 0 0 0 0 17,780,761

TOTAL ALL DISTRICTS 65,143,963 36,021,516 2,739,293 11,280,118 115,184,892 416,097,867 Department of Education 0 0 0 0 0 5,407,865

TOTAL ALL DISTRICTS, STATE 65,143,963 36,021,516 2,739,293 11,280,118 115,184,892 421,505,732Note: Revenue Receipts Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

152

Table 34DISTRICT REVENUE RECEIPTS PER PUPIL BASED ON SEPTEMBER 30, 2005 ENROLLMENT

2005-2006LOCAL REVENUE State, Federal

State Federal For Current Expenses For Other Than Current Expenses Local**** Local Revenue Revenue Other** Tuition Debt Revenue Revenue

District Enrollment Total Total Taxes In-Tuition Sources Outgoing Service Other*** Total Total*****NEW CASTLE COUNTY Appoquinimink 7,296 $7,049 $362 $1,292 $0 $186 $475 $385 $167 $2,481 $9,892 Brandywine 10,578 7,144 658 3,351 16 325 494 450 116 4,531 12,332 Data Service Center - - - - - - - - - - - Christina 18,079 7,861 751 3,139 0 319 1,011 369 165 4,136 12,747 Brennen School 275 42,101 0 0 18,400 798 0 0 0 19,198 61,299 Margaret S. Sterck 140 37,202 186 0 22,495 569 0 0 0 22,897 60,285 Reach/CBIP 129 15,456 0 0 19,178 688 0 0 0 19,866 35,322 Douglass 613 9,728 0 0 6,152 78 0 0 0 6,229 15,957 Colonial 10,373 7,796 772 2,064 48 138 668 319 96 2,833 11,402 John G. Leach 103 48,165 0 0 25,243 1,614 0 0 0 26,856 75,022 New Castle Voc-Tech * 3,492 10,481 754 4,993 0 671 0 261 27 5,952 17,187 Red Clay 15,232 6,811 887 2,568 517 387 639 396 226 3,816 11,514 Meadow Wood 147 21,839 960 0 31,553 596 0 0 0 32,150 54,948 Central School 350 14,660 0 6,034 78 33 0 0 0 6,126 20,785 COUNTY TOTALS 66,807 7,909 711 2,720 453 351 653 367 149 4,133 12,753

KENT COUNTY Caesar Rodney 6,291 8,232 683 559 200 635 295 172 90 1,701 10,616 John S. Charlton 207 36,869 0 0 6,141 684 0 0 0 6,824 43,693 Dover Air Base 480 0 -437 0 0 15,883 0 0 0 15,883 15,446 Capital 5,982 8,276 1,164 1,444 151 92 617 326 92 2,470 11,910 Polytech 1,150 11,784 1,286 1,962 0 1,347 0 173 10 3,283 16,353 Lake Forest 3,742 8,348 965 691 302 616 296 90 80 1,806 11,118 Milford 3,909 8,141 773 896 0 243 380 111 107 1,408 10,322 Smyrna 3,930 9,044 541 906 0 83 253 172 60 1,340 10,924 COUNTY TOTALS 25,691 8,605 828 937 178 679 355 182 81 2,173 11,606

SUSSEX COUNTY Cape Henlopen 4,370 8,294 893 2,523 426 499 1,210 128 167 4,795 13,982 Delmar 1,071 8,890 501 510 443 252 285 301 77 1,161 10,552 Indian River 7,752 7,414 750 1,973 217 434 523 498 112 3,246 11,411 Howard T. Ennis 133 34,818 0 0 11,251 1,103 0 0 23 12,376 47,195 Laurel 2,131 7,770 1,001 750 0 304 331 89 0 1,227 9,999 Seaford 3,304 8,174 1,438 797 140 204 365 248 45 1,544 11,156 Sussex Technical 1,193 10,636 816 3,954 0 1,098 0 511 22 5,501 16,953 Woodbridge 1,943 9,112 1,253 727 328 206 428 257 56 1,587 11,952 COUNTY TOTALS 21,897 8,304 938 1,700 302 411 566 313 90 3,031 12,273

CHARTER TOTALS ****** 6,568 5,871 602 0 905 1,804 0 0 0 2,707 9,180TOTAL ALL DISTRICTS 120,963 8,018 771 2,009 392 510 539 298 116 3,440 12,229 Department of Education - - - - - - - - - - -

TOTAL ALL DISTRICTS, STATE 120,963 $8,472 $1,201 $2,009 $392 $555 $539 $298 $116 $3,485 $13,158*Part-time students are excluded from totals. **Includes interest, rent, athletic funds and other. ***Such as interest for construction and minor capital improvements.

****Local revenue receipts adjusted for Within State tuition ($51,426,965). *****Row totals may vary due to rounding.Note: State Revenue includes school construction funding provided through General Funds rather than through the sale of bonds. Source: Technology Management and Design

153

Table 35DISTRICT REVENUE RECEIPTS PER PUPIL BASED ON AVERAGE DAILY ATTENDANCE (ADA)

2005-2006LOCAL REVENUE State, Federal

State Federal For Current Expenses For Other Than Current Expenses Local**** Local Revenue Revenue Other** Tuition Debt Revenue Revenue

District ADA Total Total Taxes In-Tuition Sources Outgoing Service Other*** Total Total*****NEW CASTLE COUNTY Appoquinimink 7,050 $7,295 $375 $1,337 $0 $192 $491 $399 $173 $2,567 $10,237 Brandywine 10,612 7,121 656 3,341 16 324 492 448 116 4,516 12,293 Data Service Center - - - - - - - - - - - Christina 17,433 8,152 779 3,256 0 331 1,049 383 172 4,289 13,220 Brennen School 199 58,179 0 0 25,427 1,102 0 0 0 26,530 84,709 Margaret S. Sterck 134 38,868 194 0 23,502 594 0 0 0 23,923 62,985 Reach/CBIP 125 15,950 0 0 19,791 710 0 0 0 20,502 36,452 Douglass 126 47,330 0 0 29,931 378 0 0 0 30,303 77,633 Colonial 9,069 8,917 883 2,361 55 157 765 364 110 3,241 13,041 John G. Leach 285 17,407 0 0 9,123 583 0 0 0 9,706 27,113 New Castle Voc-Tech * 3,264 11,213 807 5,342 0 718 0 279 29 6,367 18,387 Red Clay 14,379 7,215 939 2,721 548 410 677 419 239 4,043 12,197 Meadow Wood 140 22,931 1,008 0 33,131 626 0 0 0 33,757 57,695 Central School 85 60,364 0 24,844 319 137 0 0 0 25,223 85,587 COUNTY TOTALS 62,901 8,400 755 2,889 481 373 694 389 158 4,390 13,545

KENT COUNTY Caesar Rodney 5,965 8,682 720 590 211 670 311 181 95 1,794 11,196 John S. Charlton 265 28,799 0 0 4,797 534 0 0 0 5,331 34,130 Dover Air Base 577 0 -364 0 0 13,213 0 0 0 13,213 12,849 Capital 5,371 9,218 1,296 1,608 168 102 687 363 102 2,751 13,265 Polytech 1,087 12,467 1,361 2,075 0 1,425 0 183 10 3,473 17,301 Lake Forest 3,493 8,943 1,033 740 324 660 317 96 85 1,934 11,911 Milford 3,680 8,648 821 952 0 258 404 118 114 1,495 10,965 Smyrna 3,720 9,554 571 958 0 87 267 182 63 1,415 11,541 COUNTY TOTALS 24,158 9,152 881 996 189 722 378 193 86 2,310 12,343SUSSEX COUNTY Cape Henlopen 4,557 7,953 856 2,420 409 478 1,160 122 160 4,598 13,408 Delmar 1,003 9,493 535 544 473 269 304 321 82 1,240 11,268 Indian River 7,162 8,025 812 2,136 235 470 566 539 122 3,514 12,351 Howard T. Ennis 110 42,099 0 0 13,603 1,333 0 0 28 14,964 57,063 Laurel 1,940 8,536 1,100 824 0 334 363 98 0 1,348 10,984 Seaford 3,070 8,797 1,547 858 151 219 392 267 48 1,662 12,006 Sussex Technical 1,104 11,493 882 4,273 0 1,186 0 552 23 5,944 18,319 Woodbridge 1,823 9,712 1,336 775 350 220 456 274 60 1,692 12,739 COUNTY TOTALS 20,769 8,755 989 1,793 319 433 596 330 95 3,196 12,940

CHARTER TOTALS ****** 6,158 6,262 642 0 966 1,924 0 0 0 2,887 9,791

TOTAL ALL DISTRICTS 113,986 8,509 818 2,132 416 542 572 316 123 3,650 12,977 Department of Education - - - - - - - - - - -TOTAL ALL DISTRICTS, STATE 113,986 $8,991 $1,274 $2,132 $416 $589 $572 $316 $123 $3,698 $13,963*Part-time students are excluded from totals. **Includes interest, rent, athletic funds and other. ***Such as interest for construction and minor capital improvements.

****Local revenue receipts adjusted for Within State tuition ($51,426,965). *****Row totals may vary due to rounding. Note: State Revenue includes school construction funding provided through General Funds rather than through the sale of bonds. Source: Technology Management and Design

154

TABLE 36NONREVENUE RECEIPTS

2005-2006Sale Of Bonds Local Total

Other Sale of Insurance Other Nonrevenue District State Local Total State Property Adjustments Nonrevenue Receipts NEW CASTLE COUNTY Appoquinimink 4,828,000 11,695,999 16,523,999 0 0 0 0 16,523,999 Brandywine 2,699,703 1,800,000 4,499,703 0 0 0 0 4,499,703 Data Service Center 0 0 0 0 0 0 0 0 Christina 29,519,900 23,223,900 52,743,800 0 0 0 0 52,743,800 Brennen School 0 0 0 0 0 0 0 0 Margaret S. Sterck 2,700,000 0 2,700,000 0 0 0 0 2,700,000 Reach/CBIP 0 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 0 Colonial 0 0 0 0 0 0 0 0 John G. Leach 0 0 0 0 0 0 0 0 New Castle Voc-Tech 13,050,800 6,700,600 19,751,400 0 0 0 0 19,751,400 Red Clay 24,758,680 16,338,333 41,097,014 0 0 0 0 41,097,014 Meadow Wood 0 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 0 COUNTY TOTALS 77,557,083 59,758,832 137,315,916 0 0 0 0 137,315,916

KENT COUNTY Caesar Rodney 0 0 0 0 0 0 0 0 John S. Charlton 0 0 0 0 0 0 0 0 Dover Air Base 0 0 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 Polytech 2,725,350 681,350 3,406,700 0 0 0 0 3,406,700 Lake Forest 1,225,400 0 1,225,400 0 0 0 0 1,225,400 Milford 0 0 0 0 0 0 0 0 Smyrna 12,599,200 3,149,800 15,749,000 0 0 0 0 15,749,000 COUNTY TOTALS 16,549,950 3,831,150 20,381,100 0 0 0 0 20,381,100

SUSSEX COUNTY Cape Henlopen 0 0 0 0 0 0 0 0 Delmar 0 0 0 0 0 0 0 0 Indian River 9,473,600 6,315,700 15,789,300 0 0 0 0 15,789,300 Howard T. Ennis 0 0 0 0 0 0 0 0 Laurel 0 0 0 0 0 0 0 0 Seaford 6,793,828 1,916,172 8,710,000 0 0 0 0 8,710,000 Sussex Technical 1,222,300 814,900 2,037,200 0 0 0 0 2,037,200 Woodbridge 0 0 0 0 0 0 0 0 COUNTY TOTALS 17,489,728 9,046,772 26,536,500 0 0 0 0 26,536,500


TOTAL ALL DISTRICTS 111,596,761 72,636,754 184,233,516 0 0 0 0 184,233,516

Department of Education 9,580,820 0 9,580,820 0 0 0 0 9,580,820

TOTAL ALL DISTRICTS, STATE 121,177,581 72,636,754 193,814,336 0 0 0 0 193,814,336Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section

155

TABLE 37TOTAL EXPENSES

SUMMARY BY DISTRICT2005-2006

Net Current Community Adult Facilities Debt Net Total District Expenses Service Non-Public Construction Service ExpensesNEW CASTLE COUNTY Appoquinimink 62,888,164 0 773,969 32,794,506 6,897,708 103,354,347 Brandywine 118,615,055 0 85,910 22,985,113 9,186,225 150,872,304 Data Service Center 2744589 0 0 0 0 2744589 Christina 221,887,282 196 1,170,219 49,062,670 10,112,533 282,232,901 Brennen School 16,699,511 0 0 780,047 668,881 18,148,439 Margaret S. Sterck 8,813,305 0 0 108,530 100 8,921,935 Reach/CBIP 4,885,783 0 0 11,820 973 4,898,576 Douglass 10,214,351 0 0 8,936 0 10,223,287 Colonial 99,943,543 0 478,808 5,055,715 9,813,745 115,291,811 John G. Leach 7,300,411 0 0 0 372,452 7,672,863 New Castle Voc-Tech 53,051,491 0 4,576,200 27,022,770 1,583,759 86,234,221 Red Clay 166,745,058 0 931,843 43,570,810 7,392,111 218,639,821 Meadow Wood 7,744,051 0 286 0 0 7,744,337 Central School 8,377,283 0 0 0 0 8,377,283 COUNTY TOTALS 789,909,877 196 8,017,235 181,400,917 46,028,487 1,025,356,714

KENT COUNTY Caesar Rodney 59,656,754 0 51,576 648,116 6,710,219 67,066,665 John S. Charlton 8,664,515 0 0 2,252,461 903,200 11,820,176 Dover Air Base 6355916 0 0 847694 0 7203610 Capital 64,881,669 0 23,236 1,896,744 4,878,267 71,679,915 Polytech 15,544,609 0 2,639,621 477,700 512,065 19,173,995 Lake Forest 38,813,584 19,410 176,186 456,710 564,508 40,030,398 Milford 37,393,359 0 9,799 54,141 2,107,031 39,564,331 Smyrna 35,379,395 0 15,012 7,190,043 4,449,200 47,033,649 COUNTY TOTALS 266,689,801 19,410 2,915,430 13,823,609 20,124,490 303,572,739

SUSSEX COUNTY Cape Henlopen 58,337,595 0 29,798 742,304 3,006,225 62,115,922 Delmar 9,973,999 0 9,782 59,188 1,256,523 11,299,493 Indian River 75,549,817 0 178,328 21,825,653 8,102,812 105,656,610 Howard T. Ennis 6,478,553 75,089 0 0 133,340 6,686,982 Laurel 20,970,048 0 6,941 137 238,195 21,215,321 Seaford 35,327,105 0 9,560 1,936,670 1,015,063 38,288,399 Sussex Technical 17,403,528 0 1,811,870 115,720 1,057,811 20,388,929 Woodbridge 21,155,460 0 3,519 1,708,894 1,918,900 24,786,774 COUNTY TOTALS 245,196,105 75,089 2,049,798 26,388,566 16,728,869 290,438,430

CHARTER TOTALS 54,403,600 0 0 938,444 268,611 55,610,654

TOTAL ALL DISTRICTS 1,356,199,383 94,695 12,982,463 222,551,536 83,150,457 1,674,978,537

Department of Education 99,435,594 88,869 3,832,090 0 60,191 103,416,744

TOTAL ALL DISTRICTS, STATE 1,455,634,977 183,564 16,814,553 222,551,536 83,210,648 1,778,395,281Note: Net Current Expenses and Net Total Expenses Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section

156

TABLE 38CURRENT EXPENSES

SUMMARY BY DISTRICT2005-2006

Support Services Net Net Instruct. General School Operation Student Other Food Current

District Instruction Students Staff Admin. Admin. & Maint. Trans. Support Services ExpenseNEW CASTLE COUNTY Appoquinimink 40,758,411 2,658,531 234,330 954,378 3,829,197 6,885,484 4,333,134 2,697,085 537,612 62,888,164 Brandywine 73,245,595 7,649,557 2,132,278 1,129,596 7,127,695 13,829,404 4,697,985 7,967,290 835,385 118,615,055 Data Service Center 67,409 0 85,336 316 74,208 415,516 0 2,101,804 0 2,744,589 Christina 136,244,744 8,197,949 2,002,970 1,735,530 13,234,085 24,998,346 18,008,402 16,268,269 1,196,986 221,887,282 Brennen School 11,284,553 3,605,049 177,317 58,168 912,655 482,290 136,929 42,551 0 16,699,511 Margaret S. Sterck 4,722,794 2,419,872 276,402 32,651 676,075 545,579 87,154 52,777 0 8,813,305 Reach/CBIP 3,181,149 658,026 1,340 38,519 397,087 334,368 81,071 194,223 0 4,885,783 Douglass 7,579,321 814,398 146,440 59,410 858,149 433,779 19,216 303,593 45 10,214,351 Colonial 64,090,717 3,663,890 2,023,079 1,062,472 6,311,123 9,148,304 5,755,385 7,070,140 818,432 99,943,543 John G. Leach 5,450,898 1,272,626 15,489 6,293 234,410 223,810 69,623 26,474 788 7,300,411 New Castle Voc-Tech 31,840,205 2,292,089 701,275 484,406 3,900,058 5,975,323 4,236,019 3,253,802 368,313 53,051,491 Red Clay 101,671,958 3,923,887 1,686,423 1,611,702 9,122,483 18,190,704 8,745,624 20,662,018 1,130,259 166,745,058 Meadow Wood 5,570,809 706,170 18,038 404 263,469 279,718 840,046 65,398 0 7,744,051 Central School 5,725,663 751,189 504 1,523 469,054 724,827 456,188 248,334 0 8,377,283 COUNTY TOTALS 491,434,226 38,613,233 9,501,221 7,175,368 47,409,748 82,467,452 47,466,776 60,953,758 4,887,820 789,909,877

KENT COUNTY Caesar Rodney 39,773,345 2,982,417 887,953 1,072,756 3,654,494 5,055,092 2,704,787 2,810,646 715,264 59,656,754 John S. Charlton 5,679,973 750,529 1,780 796 364,678 575,855 1,106,800 183,339 766 8,664,515 Dover Air Base 3,168,395 459,505 4,450 451,088 511,522 1,102,432 100,328 460,436 97,759 6,355,916 Capital 43,093,772 2,419,431 668,650 708,560 2,508,804 6,912,213 3,014,952 5,006,208 549,078 64,881,669 Polytech 9,182,323 639,620 75,631 262,278 418,503 1,558,362 1,198,030 2,013,114 196,747 15,544,609 Lake Forest 23,861,373 2,401,689 550,149 354,714 1,559,275 3,063,943 2,522,297 4,084,729 415,415 38,813,584 Milford 25,114,765 1,115,503 889,737 397,359 2,224,898 3,183,660 2,412,236 1,727,672 327,529 37,393,359 Smyrna 22,444,047 1,929,737 573,523 272,651 2,270,491 3,840,041 1,678,557 1,916,877 453,472 35,379,395 COUNTY TOTALS 172,317,993 12,698,431 3,651,873 3,520,202 13,512,665 25,291,598 14,737,987 18,203,021 2,756,030 266,689,801SUSSEX COUNTY Cape Henlopen 37,264,253 3,970,401 1,566,520 904,917 3,493,969 5,277,154 3,543,590 1,639,603 677,188 58,337,595 Delmar 6,652,723 475,508 91,841 405,436 506,295 906,457 499,186 336,882 99,671 9,973,999 Indian River 49,516,245 3,550,218 979,422 782,840 4,681,211 7,763,081 4,961,861 2,472,958 841,981 75,549,817 Howard T. Ennis 3,767,435 1,077,400 2,214 1,295 323,414 336,372 906,791 59,479 4,152 6,478,553 Laurel 13,167,798 1,036,541 125,325 478,632 1,427,861 2,704,690 1,339,912 422,995 266,295 20,970,048 Seaford 23,482,167 2,088,498 903,375 405,110 1,890,822 3,077,945 1,716,367 1,376,716 386,106 35,327,105 Sussex Technical 10,334,700 777,642 203,087 696,947 972,996 1,874,992 1,646,059 759,734 137,371 17,403,528 Woodbridge 13,001,184 1,193,028 391,528 425,192 1,494,533 2,000,471 1,408,436 1,011,423 229,665 21,155,460 COUNTY TOTALS 157,186,505 14,169,236 4,263,312 4,100,369 14,791,101 23,941,162 16,022,202 8,079,790 2,642,429 245,196,105

CHARTER TOTALS 30,088,284 2,478,658 927,304 1,740,261 2,708,354 7,606,252 5,191,926 3,320,186 342,372 54,403,600

TOTAL ALL DISTRICTS 851,027,008 67,959,558 18,343,710 16,536,200 78,421,868 139,306,464 83,418,891 90,556,755 10,628,651 1,356,199,383

Department of Education 433,182 0 0 0 0 0 1,604,258 65,472,839 31,925,315 99,435,594

TOTAL ALL DISTRICTS, STATE 851,460,190 67,959,558 18,343,710 16,536,200 78,421,868 139,306,464 85,023,149 156,029,594 42,553,966 1,455,634,977Note: Instruction Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section

157

FIGURE 52Current Expenses

Delaware School Finance2005-2006

0

* Excludes Within State Tuition ($51,426,965) Total $1,455,634,977Source: Technology Management and Design

158

Net Instruction* - $851,460,190 (58.5%)

Other Support - $156,029,594 (10.7%)

Food Services - $42,553,966 (2.9%)

Student Transportation - $85,023,149 (5.8%)

Plant Operations & Maintenance - $139,306,464 (9.6%)

General Administration - $16,536,200 (1.1%)

School Administration - $78,421,868 (5.4%)

Instructional Staff - $18,343,710 (1.3%)

Students - $67,959,558 (4.7%)


INSTRUCTION2005-2006

Tuition TuitionEmployee Contracted (Outside (LEA"S Within Capital Other Net

District Salaries Benefits Services State) State) Supplies Outlay Expenses Instruction

NEW CASTLE COUNTY Appoquinimink 26,072,264 11,693,193 60,958 467,718 178,652 2,143,258 20,538 300,483 40,758,411 Brandywine 47,910,227 20,424,497 1,125,880 315,681 2,338,745 2,286,059 157,031 1,026,490 73,245,595 Data Service Center 48,517 18,891 0 0 0 0 0 0 67,409 Christina 84,780,226 36,361,843 5,016,191 1,441,670 15,703,497 6,076,807 442,809 2,125,199 136,244,744 Brennen School 7,402,676 3,277,656 290,152 0 0 215,128 0 98,942 11,284,553 Margaret S. Sterck 3,132,979 1,330,882 119,261 0 23,298 88,116 0 51,557 4,722,794 Reach/CBIP 2,036,038 858,170 168,692 0 0 85,375 25,263 7,610 3,181,149 Douglass 4,802,773 2,231,677 229,313 0 730 271,207 30,693 13,657 7,579,321 Colonial 40,350,189 17,334,335 1,859,670 446,101 5,176,884 3,534,672 200,384 365,365 64,090,717 John G. Leach 3,547,775 1,635,504 33,555 0 0 212,366 14,378 7,320 5,450,898 New Castle Voc-Tech 20,064,207 8,991,979 532,930 0 0 1,300,402 355,476 595,212 31,840,205 Red Clay 63,577,799 27,337,311 3,814,532 512,638 13,958,651 6,076,807 1,725 187,895 101,671,958 Meadow Wood 3,606,855 1,814,057 68,195 0 0 76,794 0 4,908 5,570,809 Central School 3,453,336 1,577,022 477,500 0 6,609 216,727 0 1,079 5,725,663 COUNTY TOTALS 310,785,861 134,887,017 13,796,829 3,183,808 37,387,066 22,583,718 1,248,297 4,785,717 491,434,226

KENT COUNTY Caesar Rodney 23,994,899 10,997,295 519,961 1,756,585 1,572,380 2,012,806 139,572 352,227 39,773,345 John S. Charlton 3,301,453 1,661,288 24,914 0 0 106,530 483,901 101,886 5,679,973 Dover Air Base 2,056,442 959,249 33,062 0 209,950 98,126 9,237 12,279 3,168,395 Capital 27,552,283 12,069,722 980,787 0 1,501,337 1,413,096 356,798 721,086 43,093,772 Polytech 5,440,384 2,448,484 268,784 0 240,206 736,226 33,692 254,753 9,182,323 Lake Forest 15,094,744 6,082,610 386,755 46,918 1,005,386 1,661,212 114,424 474,710 23,861,373 Milford 16,269,054 6,525,377 129,402 336,910 1,287,966 1,250,643 78,174 525,206 25,114,765 Smyrna 14,387,960 5,908,090 196,958 491,184 528,207 1,255,261 64,728 139,867 22,444,047 COUNTY TOTALS 108,097,219 46,652,115 2,540,623 2,631,597 6,345,432 8,533,900 1,280,526 2,582,014 172,317,993

SUSSEX COUNTY Cape Henlopen 23,922,519 10,419,462 465,188 58,351 683,907 1,637,852 76,890 683,990 37,264,253 Delmar 4,065,134 1,780,141 191,813 137,480 756,931 325,959 52,944 99,254 6,652,723 Indian River 31,917,015 13,254,874 1,417,673 159,251 3,965,362 2,409,378 16,206 341,847 49,516,245 Howard T. Ennis 2,493,499 1,081,227 32,016 0 0 149,057 3,495 8,141 3,767,435 Laurel 8,367,038 3,579,006 116,600 53,342 524,527 816,657 46,717 188,437 13,167,798 Seaford 15,043,854 6,241,212 571,362 93,405 839,254 1,397,667 4,029 130,638 23,482,167 Sussex Technical 6,455,809 2,693,063 217,200 2,317 100,801 645,373 97,529 223,409 10,334,700 Woodbridge 8,553,202 3,562,629 43,325 23,765 806,914 562,217 76,921 179,126 13,001,184 COUNTY TOTALS 100,818,070 42,611,614 3,055,177 527,911 7,677,696 7,944,160 374,731 1,854,842 157,186,505CHARTER TOTALS 19,875,459 7,545,861 750,356 305 16,771 1,565,218 134,656 216,429 30,088,284

TOTAL ALL DISTRICTS 539,576,609 231,696,607 20,142,985 6,343,621 51,426,965 40,626,996 3,038,210 9,439,002 851,027,008

Department of Education 0 0 0 433,182 0 0 0 0 433,182

TOTAL ALL DISTRICTS, STATE 539,576,609 231,696,607 20,142,985 6,776,803 51,426,965 40,626,996 3,038,210 9,439,002 851,460,190Note: Total Adjusted For Within State Tuition ($51,426,965). Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

159


SUPPORT SERVICES: STUDENTS2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 1,450,142 650,377 456,808 36,169 65,035 0 2,658,531 Brandywine 5,100,480 2,174,374 178,651 30,647 165,405 0 7,649,557 Data Service Center 0 0 0 0 0 0 0 Christina 5,432,765 2,330,088 230,807 46,517 157,772 0 8,197,949 Brennen School 2,217,436 981,806 405,199 608 0 0 3,605,049 Margaret S. Sterck 1,580,670 671,465 161,890 2,839 3,007 0 2,419,872 Reach/CBIP 45,974 19,378 589,442 3,233 0 0 658,026 Douglass 206,812 96,098 490,402 2,899 18,187 0 814,398 Colonial 2,477,654 1,064,394 71,703 20,050 30,089 0 3,663,890 John G. Leach 867,293 399,817 0 1,537 3,978 0 1,272,626 New Castle Voc-Tech 1,520,751 654,607 42,976 13,055 60,699 0 2,292,089 Red Clay 2,446,339 1,051,882 375,796 49,870 0 0 3,923,887 Meadow Wood 187,365 94,234 414,776 9,795 0 0 706,170 Central School 195,237 89,158 464,343 2,451 0 0 751,189 COUNTY TOTALS 23,728,918 10,277,678 3,882,793 219,670 504,172 0 38,613,233

KENT COUNTY Caesar Rodney 1,894,295 868,189 159,353 12,711 47,868 0 2,982,417 John S. Charlton 488,878 246,003 14,066 1,582 0 0 750,529 Dover Air Base 258,698 120,672 10,088 681 69,366 0 459,505 Capital 1,576,514 690,617 99,187 17,376 35,737 0 2,419,431 Polytech 398,561 173,546 37,915 1,683 27,915 0 639,620 Lake Forest 1,423,545 573,635 389,533 10,796 4,180 0 2,401,689 Milford 644,774 258,613 170,129 10,611 31,376 0 1,115,503 Smyrna 1,292,498 530,735 90,849 15,655 0 0 1,929,737 COUNTY TOTALS 7,977,763 3,462,010 971,120 71,095 216,442 0 12,698,431

SUSSEX COUNTY Cape Henlopen 2,593,787 1,129,725 166,056 14,501 66,331 0 3,970,401 Delmar 270,253 118,345 46,777 4,043 36,089 0 475,508 Indian River 2,427,978 1,008,319 94,704 18,596 622 0 3,550,218 Howard T. Ennis 715,415 310,217 46,243 5,525 0 0 1,077,400 Laurel 717,795 307,037 1,878 5,656 4,175 0 1,036,541 Seaford 1,374,383 570,188 131,738 12,189 0 0 2,088,498 Sussex Technical 510,336 212,888 19,299 2,218 32,901 0 777,642 Woodbridge 711,497 296,357 171,046 5,551 8,577 0 1,193,028 COUNTY TOTALS 9,321,444 3,953,076 677,741 68,279 148,695 0 14,169,236

CHARTER TOTALS 1,137,441 419,815 893,212 25,040 3,152 0 2,478,658

TOTAL ALL DISTRICTS 42,165,566 18,112,579 6,424,866 384,084 872,461 0 67,959,558

Department of Education 0 0 0 0 0 0 0

TOTAL ALL DISTRICTS, STATE 42,165,566 18,112,579 6,424,866 384,084 872,461 0 67,959,558

Note: Row totals may vary due to rounding.Source: School Districts’ Annual Financial Statement To DOE Finance Section

160


SUPPORT SERVICES: INSTRUCTIONAL STAFF2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 28,816 12,924 11 192,579 0 0 234,330 Brandywine 1,307,954 557,591 643 265,746 344 0 2,132,278 Data Service Center 61,174 23,820 0 342 0 0 85,336 Christina 1,207,084 517,713 217 276,929 1,028 0 2,002,970 Brennen School 122,449 54,216 0 652 0 0 177,317 Margaret S. Sterck 192,165 81,631 0 2,606 0 0 276,402 Reach/CBIP 755 318 0 268 0 0 1,340 Douglass 99,262 46,124 0 1,054 0 0 146,440 Colonial 1,272,246 546,554 561 203,718 0 0 2,023,079 John G. Leach 10,275 4,737 184 294 0 0 15,489 New Castle Voc-Tech 435,465 187,446 100 78,264 0 0 701,275 Red Clay 857,502 368,711 0 459,643 567 0 1,686,423 Meadow Wood 11,541 5,805 0 692 0 0 18,038 Central School 0 0 0 504 0 0 504 COUNTY TOTALS 5,606,688 2,407,590 1,716 1,483,291 1,939 0 9,501,221

KENT COUNTY Caesar Rodney 589,138 270,012 0 28,803 0 0 887,953 John S. Charlton 0 0 0 1,780 0 0 1,780 Dover Air Base 335 156 0 3,958 0 0 4,450 Capital 418,744 183,438 4 66,464 0 0 668,650 Polytech 5,839 2,543 0 67,250 0 0 75,631 Lake Forest 350,850 141,379 377 57,542 0 0 550,149 Milford 560,039 224,627 86 103,582 1,404 0 889,737 Smyrna 366,461 150,479 0 56,582 0 0 573,523 COUNTY TOTALS 2,291,406 972,634 467 385,961 1,404 0 3,651,873

SUSSEX COUNTY Cape Henlopen 1,034,994 450,792 0 80,734 0 0 1,566,520 Delmar 60,061 26,301 0 5,480 0 0 91,841 Indian River 622,837 258,659 20 97,906 0 0 979,422 Howard T. Ennis 1,537 666 0 11 0 0 2,214 Laurel 83,888 35,883 0 5,553 0 0 125,325 Seaford 544,351 225,834 0 133,191 0 0 903,375 Sussex Technical 116,862 48,749 9 37,467 0 0 203,087 Woodbridge 248,127 103,351 1,085 38,964 0 0 391,528 COUNTY TOTALS 2,712,657 1,150,235 1,114 399,306 0 0 4,263,312

CHARTER TOTALS 617,384 225,059 695 76,144 8,021 0 927,304

TOTAL ALL DISTRICTS 11,228,135 4,755,518 3,992 2,344,702 11,364 0 18,343,710


TOTAL ALL DISTRICTS, STATE 11,228,135 4,755,518 3,992 2,344,702 11,364 0 18,343,710


161


SUPPORT SERVICES: GENERAL ADMINISTRATION2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 362,602 162,624 427,734 1,418 0 0 954,378 Brandywine 512,929 218,665 324,806 73,196 0 0 1,129,596 Data Service Center 0 0 316 0 0 0 316 Christina 830,860 356,352 548,087 231 0 0 1,735,530 Brennen School 0 0 58,168 0 0 0 58,168 Margaret S. Sterck 155 66 32,430 0 0 0 32,651 Reach/CBIP 0 0 38,519 0 0 0 38,519 Douglass 0 0 59,410 0 0 0 59,410 Colonial 583,313 250,590 63,386 162,550 2,633 0 1,062,472 John G. Leach 0 0 1,269 5,023 0 0 6,293 New Castle Voc-Tech 192,876 83,024 169,458 38,318 730 0 484,406 Red Clay 770,434 331,273 509,995 0 0 0 1,611,702 Meadow Wood 0 0 404 0 0 0 404 Central School 0 0 1,523 0 0 0 1,523 COUNTY TOTALS 3,253,169 1,402,594 2,235,505 280,736 3,363 0 7,175,368

KENT COUNTY Caesar Rodney 572,067 262,189 234,150 4,351 0 0 1,072,756 John S. Charlton 0 0 796 0 0 0 796 Dover Air Base 0 0 451,088 0 0 0 451,088 Capital 258,477 113,230 260,206 76,647 0 0 708,560 Polytech 151,222 82,896 15,321 12,839 0 0 262,278 Lake Forest 234,925 94,666 16,681 8,443 0 0 354,714 Milford 227,365 91,194 74,500 4,300 0 0 397,359 Smyrna 124,118 50,966 95,686 1,881 0 0 272,651 COUNTY TOTALS 1,568,174 695,141 1,148,428 108,461 0 0 3,520,202

SUSSEX COUNTY Cape Henlopen 460,822 200,711 240,859 2,524 0 0 904,917 Delmar 259,668 113,710 19,332 12,727 0 0 405,436 Indian River 374,074 155,350 248,967 4,450 0 0 782,840 Howard T. Ennis 0 0 1,224 71 0 0 1,295 Laurel 296,870 126,986 52,940 1,836 0 0 478,632 Seaford 183,224 76,014 143,131 2,741 0 0 405,110 Sussex Technical 295,867 123,422 272,962 4,696 0 0 696,947 Woodbridge 271,510 113,091 39,840 752 0 0 425,192 COUNTY TOTALS 2,142,035 909,284 1,019,255 29,797 0 0 4,100,369

CHARTER TOTALS 1,028,201 383,437 303,684 24,938 0 0 1,740,261




Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

162


SUPPORT SERVICES: SCHOOL ADMINISTRATION2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 2,520,283 1,130,326 159,200 19,388 0 0 3,829,197 Brandywine 4,796,475 2,044,774 171,753 47,342 67,351 0 7,127,695 Data Service Center 28,556 11,119 34,345 188 0 0 74,208 Christina 7,913,144 3,393,911 1,643,839 212,690 70,501 0 13,234,085 Brennen School 503,744 223,041 135,942 49,928 0 0 912,655 Margaret S. Sterck 395,726 168,104 63,053 49,192 0 0 676,075 Reach/CBIP 153,597 64,739 172,856 1,753 4,142 0 397,087 Douglass 358,756 166,701 326,646 6,046 0 0 858,149 Colonial 4,376,574 1,880,165 29,528 11,710 13,146 0 6,311,123 John G. Leach 159,940 73,732 0 738 0 0 234,410 New Castle Voc-Tech 2,631,967 1,132,930 132,102 0 3,059 0 3,900,058 Red Clay 6,375,874 2,741,511 5,098 0 0 0 9,122,483 Meadow Wood 175,301 88,167 0 0 0 0 263,469 Central School 322,005 147,049 0 0 0 0 469,054 COUNTY TOTALS 30,711,942 13,266,269 2,874,362 398,975 158,199 0 47,409,748

KENT COUNTY Caesar Rodney 2,487,302 1,139,975 26,908 309 0 0 3,654,494 John S. Charlton 242,601 122,077 0 0 0 0 364,678 Dover Air Base 348,814 162,708 0 0 0 0 511,522 Capital 1,651,527 723,478 63,162 28,747 41,890 0 2,508,804 Polytech 278,478 138,308 1,280 438 0 0 418,503 Lake Forest 1,079,682 435,071 22,741 20,986 795 0 1,559,275 Milford 1,563,201 626,986 22,274 12,437 0 0 2,224,898 Smyrna 1,603,448 658,420 4,871 3,752 0 0 2,270,491 COUNTY TOTALS 9,255,053 4,007,023 141,236 66,669 42,685 0 13,512,665

SUSSEX COUNTY Cape Henlopen 2,365,718 1,030,389 82,728 15,134 0 0 3,493,969 Delmar 346,213 151,608 1,158 6,804 512 0 506,295 Indian River 3,249,989 1,349,694 55,111 26,417 0 0 4,681,211 Howard T. Ennis 224,652 97,413 1,245 104 0 0 323,414 Laurel 952,255 407,328 68,279 0 0 0 1,427,861 Seaford 1,332,094 552,643 6,085 0 0 0 1,890,822 Sussex Technical 671,668 280,188 1,956 16,284 2,900 0 972,996 Woodbridge 1,040,408 433,357 9,518 11,251 0 0 1,494,533 COUNTY TOTALS 10,182,997 4,302,620 226,080 75,994 3,412 0 14,791,101

CHARTER TOTALS 1,150,466 432,592 1,045,214 80,082 0 0 2,708,354




Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

163


SUPPORT SERVICES: OPERATIONS AND MAINTENANCE2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 2,146,847 962,843 3,305,192 401,799 68,804 0 6,885,484 Brandywine 4,862,451 2,072,900 6,125,407 552,609 216,037 0 13,829,404 Data Service Center 0 0 82,929 332,587 0 0 415,516 Christina 7,369,837 3,160,889 13,538,845 664,951 263,824 0 24,998,346 Brennen School 141,638 62,713 227,079 43,924 6,936 0 482,290 Margaret S. Sterck 191,696 81,432 241,794 28,147 2,510 0 545,579 Reach/CBIP 0 0 304,293 27,575 2,500 0 334,368 Douglass 45,140 20,975 335,664 29,501 2,500 0 433,779 Colonial 3,769,648 1,619,431 2,890,710 634,497 234,019 0 9,148,304 John G. Leach 79,802 36,788 106,553 667 0 0 223,810 New Castle Voc-Tech 2,187,920 1,043,316 2,291,144 376,081 76,862 0 5,975,323 Red Clay 6,939,950 2,984,054 7,143,579 997,842 125,279 0 18,190,704 Meadow Wood 76,301 38,375 153,868 3,225 7,950 0 279,718 Central School 358,863 163,881 190,984 10,136 963 0 724,827 COUNTY TOTALS 28,170,093 12,247,597 36,938,041 4,103,541 1,008,184 0 82,467,452

KENT COUNTY Caesar Rodney 1,756,756 805,153 2,091,270 401,734 180 0 5,055,092 John S. Charlton 111,984 56,350 279,941 40,696 86,884 0 575,855 Dover Air Base 225,146 105,022 750,146 22,117 0 0 1,102,432 Capital 2,364,922 1,035,992 3,008,527 430,892 71,879 0 6,912,213 Polytech 527,298 229,603 683,979 95,156 22,327 0 1,558,362 Lake Forest 1,202,387 484,517 1,179,112 179,426 18,501 0 3,063,943 Milford 1,111,507 445,816 1,414,759 179,744 31,835 0 3,183,660 Smyrna 1,363,871 560,043 1,670,608 162,647 82,872 0 3,840,041 COUNTY TOTALS 8,663,871 3,722,496 11,078,342 1,512,412 314,478 0 25,291,598

SUSSEX COUNTY Cape Henlopen 1,835,303 799,367 2,255,252 282,633 104,599 0 5,277,154 Delmar 274,106 120,032 437,975 56,882 17,462 0 906,457 Indian River 2,499,924 1,038,198 3,747,225 334,282 143,452 0 7,763,081 Howard T. Ennis 104,253 45,206 167,934 18,979 0 0 336,372 Laurel 1,054,113 450,898 990,874 86,373 122,432 0 2,704,690 Seaford 1,210,355 502,137 983,628 268,378 113,447 0 3,077,945 Sussex Technical 726,150 302,916 637,273 158,509 50,144 0 1,874,992 Woodbridge 760,382 316,719 756,556 115,750 51,064 0 2,000,471 COUNTY TOTALS 8,464,586 3,575,473 9,976,717 1,321,786 602,600 0 23,941,162

CHARTER TOTALS 455,803 172,399 6,742,759 210,847 24,442 0 7,606,252

TOTAL ALL DISTRICTS 45,754,353 19,717,965 64,735,859 7,148,586 1,949,704 0 139,306,464


TOTAL ALL DISTRICTS, STATE 45,754,353 19,717,965 64,735,859 7,148,586 1,949,704 0 139,306,464


164


SUPPORT SERVICES: STUDENT TRANSPORTATION2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 141,675 63,540 4,127,919 0 0 0 4,333,134 Brandywine 2,453,472 1,064,584 675,801 490,573 13,556 0 4,697,985 Data Service Center 0 0 0 0 0 0 0 Christina 8,066,458 4,784,623 3,250,444 1,891,275 15,603 0 18,008,402 Brennen School 12,223 5,412 119,129 165 0 0 136,929 Margaret S. Sterck 12,547 5,330 65,030 4,248 0 0 87,154 Reach/CBIP 12,288 5,179 63,604 0 0 0 81,071 Douglass 12,467 5,793 957 0 0 0 19,216 Colonial 1,801,309 781,543 2,879,313 289,805 3,415 0 5,755,385 John G. Leach 42,484 19,585 7,554 0 0 0 69,623 New Castle Voc-Tech 25,175 10,837 4,200,008 0 0 0 4,236,019 Red Clay 1,512,390 912,873 5,911,130 409,231 0 0 8,745,624 Meadow Wood 104,139 73,981 604,366 57,560 0 0 840,046 Central School 209,976 153,742 41,466 51,004 0 0 456,188 COUNTY TOTALS 14,406,603 7,887,022 21,946,721 3,193,861 32,574 0 47,466,776

KENT COUNTY Caesar Rodney 100,198 45,922 2,558,667 0 0 0 2,704,787 John S. Charlton 0 0 1,106,800 0 0 0 1,106,800 Dover Air Base 0 0 100,328 0 0 0 100,328 Capital 388,178 206,579 2,374,883 45,312 0 0 3,014,952 Polytech 86,484 37,658 1,071,825 2,063 0 0 1,198,030 Lake Forest 135,406 54,563 2,328,916 3,412 0 0 2,522,297 Milford 174,583 111,934 2,089,749 34,760 1,210 0 2,412,236 Smyrna 64,064 26,307 1,586,038 2,147 0 0 1,678,557 COUNTY TOTALS 948,913 482,963 13,217,206 87,694 1,210 0 14,737,987

SUSSEX COUNTY Cape Henlopen 706,165 438,923 2,240,313 158,189 0 0 3,543,590 Delmar 15,915 6,969 476,302 0 0 0 499,186 Indian River 139,721 58,025 4,737,792 26,322 0 0 4,961,861 Howard T. Ennis 28,472 5,689 843,170 27,081 2,379 0 906,791 Laurel 0 0 1,331,776 8,136 0 0 1,339,912 Seaford 210,999 110,289 1,356,944 35,692 2,443 0 1,716,367 Sussex Technical 0 0 1,644,552 1,507 0 0 1,646,059 Woodbridge 36,007 21,565 1,284,278 7,119 59,468 0 1,408,436 COUNTY TOTALS 1,137,279 641,460 13,915,127 264,046 64,290 0 16,022,202

CHARTER TOTALS 50,193 18,923 5,052,293 13,432 57,085 0 5,191,926

TOTAL ALL DISTRICTS 16,542,988 9,030,368 54,131,347 3,559,033 155,159 0 83,418,891

Department of Education 0 0 671,560 17,407 911,764 3,527 1,604,258

TOTAL ALL DISTRICTS, STATE 16,542,988 9,030,368 54,802,907 3,576,440 1,066,923 3,527 85,023,149


165


SUPPORT SERVICES: OTHER2005-2006

Employee Contracted Capital District Salaries Benefits Services Supplies Outlay Other TotalNEW CASTLE COUNTY Appoquinimink 1,505,076 675,014 442,583 2,401 0 72,011 2,697,085 Brandywine 3,618,349 1,542,530 2,331,717 110,927 0 363,768 7,967,290 Data Service Center 1,277,851 497,561 236,679 70,873 0 18,840 2,101,804 Christina 7,578,532 3,250,397 4,465,133 454,380 2,245 517,582 16,268,269 Brennen School 2,376 1,052 23,933 214 0 14,975 42,551 Margaret S. Sterck 50 21 10,944 11,805 0 29,956 52,777 Reach/CBIP 1,184 499 189,739 0 0 2,800 194,223 Douglass 78,203 36,338 178,916 7,184 0 2,952 303,593 Colonial 2,849,687 1,224,218 2,439,509 335,104 35,196 186,426 7,070,140 John G. Leach 5,579 2,572 14,206 3,913 0 204 26,474 New Castle Voc-Tech 1,607,096 691,775 628,003 54,956 0 271,972 3,253,802 Red Clay 5,763,946 2,478,393 10,780,099 1,546,682 0 92,896 20,662,018 Meadow Wood 620 312 48,978 15,149 0 340 65,398 Central School 2,498 1,141 225,975 18,721 0 0 248,334 COUNTY TOTALS 24,291,047 10,401,823 22,016,414 2,632,309 37,441 1,574,722 60,953,758

KENT COUNTY Caesar Rodney 1,279,544 586,438 717,578 142,195 0 84,890 2,810,646 John S. Charlton 140 70 120,546 0 0 62,582 183,339 Dover Air Base 1,039 485 443,336 366 0 15,211 460,436 Capital 2,203,591 965,318 1,596,264 130,047 1,578 109,411 5,006,208 Polytech 942,016 410,185 491,535 82,842 0 86,537 2,013,114 Lake Forest 2,048,778 825,580 939,415 45,693 13,203 212,060 4,084,729 Milford 809,348 324,622 456,257 56,067 0 81,378 1,727,672 Smyrna 1,004,737 412,573 432,501 56,903 0 10,163 1,916,877 COUNTY TOTALS 8,289,193 3,525,271 5,197,432 514,113 14,781 662,232 18,203,021

SUSSEX COUNTY Cape Henlopen 586,233 255,334 605,901 77,403 0 114,732 1,639,603 Delmar 139,462 61,071 67,734 13,042 2,095 53,479 336,882 Indian River 1,434,091 595,566 299,226 12,273 0 131,801 2,472,958 Howard T. Ennis 7,926 3,437 46,183 1,516 0 418 59,479 Laurel 162,827 69,649 190,518 0 0 0 422,995 Seaford 712,845 295,736 341,951 13,946 0 12,238 1,376,716 Sussex Technical 353,561 147,489 211,372 24,633 0 22,679 759,734 Woodbridge 339,763 141,520 515,539 782 0 13,818 1,011,423 COUNTY TOTALS 3,736,708 1,569,802 2,278,424 143,595 2,095 349,165 8,079,790

CHARTER TOTALS 1,367,249 513,603 1,163,215 119,614 0 156,502 3,320,186

TOTAL ALL DISTRICTS 37,684,197 16,010,499 30,655,485 3,409,631 54,317 2,742,621 90,556,755

Department of Education 15,945,406 5,524,908 25,280,491 2,273,111 616,471 15,832,452 65,472,839

TOTAL ALL DISTRICTS, STATE 53,629,603 21,535,407 55,935,976 5,682,742 670,788 18,575,073 156,029,594


166


FOOD SERVICES2005-2006

District Capital Outlay All Other Costs TotalNEW CASTLE COUNTY Appoquinimink 0 537,612 537,612 Brandywine 0 835,385 835,385 Data Service Center 0 0 0 Christina 0 1,196,986 1,196,986 Brennen School 0 0 0 Margaret S. Sterck 0 0 0 Reach/CBIP 0 0 0 Douglass 0 45 45 Colonial 0 818,432 818,432 John G. Leach 0 788 788 New Castle Voc-Tech 0 368,313 368,313 Red Clay 0 1,130,259 1,130,259 Meadow Wood 0 0 0 Central School 0 0 0 COUNTY TOTALS 0 4,887,820 4,887,820

KENT COUNTY Caesar Rodney 0 715,264 715,264 John S. Charlton 0 766 766 Dover Air Base 0 97,759 97,759 Capital 0 549,078 549,078 Polytech 0 196,747 196,747 Lake Forest 0 415,415 415,415 Milford 0 327,529 327,529 Smyrna 0 453,472 453,472 COUNTY TOTALS 0 2,756,030 2,756,030

SUSSEX COUNTY Cape Henlopen 0 677,188 677,188 Delmar 0 99,671 99,671 Indian River 0 841,981 841,981 Howard T. Ennis 0 4,152 4,152 Laurel 0 266,295 266,295 Seaford 0 386,106 386,106 Sussex Technical 0 137,371 137,371 Woodbridge 0 229,665 229,665 COUNTY TOTALS 0 2,642,429 2,642,429

CHARTER TOTALS 0 342,372 342,372

TOTAL ALL DISTRICTS 0 10,628,651 10,628,651

Department of Education 0 31,925,315 31,925,315

TOTAL ALL DISTRICTS, STATE 0 42,553,966 42,553,966


167

TABLE 48SUMMARY OF EXPENDITURES PER PUPIL BY DISTRICT

2005-2006Current Expenses Local Bonded Debt

Per Pupil Per Pupil District Enrollment ADM ADA Total Enrollment ADM ADA Total Enrollment ADM ADANEW CASTLE COUNTY Appoquinimink 7,296 7,449 7,050 62,888,164 8,620 8,442 8,920 39,368,160 5,396 5,285 5,584 Brandywine 10,578 11,313 10,612 118,615,055 11,213 10,485 11,177 44,603,598 4,217 3,943 4,203 Data Service Center - 0 - 2,744,589 - - - - - - - Christina 18,079 18,692 17,433 221,887,282 12,273 11,871 12,728 81,570,711 4,512 4,364 4,679 Brennen School 275 210 199 16,699,511 60,725 79,521 83,917 0 0 0 0 Margaret S. Sterck 140 143 134 8,813,305 62,952 61,632 65,771 0 0 0 0 Reach/CBIP 129 135 125 4,885,783 37,874 36,191 39,086 0 0 0 0 Douglass 613 160 126 10,214,351 16,663 63,840 81,066 0 0 0 0 Colonial 10,373 10,073 9,069 99,943,543 9,635 9,922 11,020 27,491,497 2,650 2,729 3,031 John G. Leach 103 330 285 7,300,411 70,878 22,122 25,615 0 0 0 0 New Castle Voc-Tech 3,492 3,413 3,264 53,051,491 15,192 15,544 16,254 14,013,935 4,013 4,106 4,293 Red Clay 15,232 15,464 14,379 166,745,058 10,947 10,783 11,596 73,505,895 4,826 4,753 5,112 Meadow Wood 147 153 140 7,744,051 52,681 50,615 55,315 0 0 0 0 Central School 350 107 85 8,377,283 23,935 78,292 98,556 0 0 0 0 COUNTY TOTALS 66,807 67,642 62,901 789,909,877 11,824 11,678 12,558 280,553,796 4,199 4,148 4,460

KENT COUNTY Caesar Rodney 6,291 6,343 5,965 59,656,754 9,483 9,405 10,001 10,813,170 1,719 1,705 1,813 John S. Charlton 207 286 265 8,664,515 41,858 30,296 32,696 0 0 0 0 Dover Air Base 480 612 577 6,355,916 13,241 10,385 11,015 0 0 0 0 Capital 5,982 6,048 5,371 64,881,669 10,846 10,728 12,080 18,881,861 3,156 3,122 3,516 Polytech 1,150 1,145 1,087 15,544,609 13,517 13,576 14,300 1,430,319 1,244 1,249 1,316 Lake Forest 3,742 3,741 3,493 38,813,584 10,372 10,375 11,112 3,832,920 1,024 1,025 1,097 Milford 3,909 3,854 3,680 37,393,359 9,566 9,702 10,161 5,220,390 1,335 1,355 1,419 Smyrna 3,930 3,951 3,720 35,379,395 9,002 8,955 9,511 10,282,895 2,617 2,603 2,764 COUNTY TOTALS 25,691 25,980 24,158 266,689,801 10,381 10,265 11,039 50,461,555 1,964 1,942 2,089

SUSSEX COUNTY Cape Henlopen 4,370 4,687 4,557 58,337,595 13,350 12,447 12,802 7,358,405 1,684 1,570 1,615 Delmar 1,071 1,044 1,003 9,973,999 9,313 9,554 9,944 2,866,135 2,676 2,745 2,858 Indian River 7,752 7,639 7,162 75,549,817 9,746 9,890 10,549 43,028,710 5,551 5,633 6,008 Howard T. Ennis 133 128 110 6,478,553 48,711 50,614 58,896 0 0 0 0 Laurel 2,131 2,126 1,940 20,970,048 9,840 9,864 10,809 710,827 334 334 366 Seaford 3,304 3,296 3,070 35,327,105 10,692 10,718 11,507 7,061,681 2,137 2,143 2,300 Sussex Technical 1,193 1,156 1,104 17,403,528 14,588 15,055 15,764 4,408,276 3,695 3,813 3,993 Woodbridge 1,943 1,961 1,823 21,155,460 10,888 10,788 11,605 5,354,140 2,756 2,730 2,937 COUNTY TOTALS 21,897 22,037 20,769 245,196,105 11,198 11,127 11,806 70,788,174 3,233 3,212 3,408

CHARTER TOTALS 6,568 6,475 6,158 54,403,600 8,283 8,402 8,835 0 0 0 0

TOTAL ALL DISTRICTS 120,963 122,134 113,986 1,356,199,383 11,212 11,104 11,898 401,803,525 3,322 3,290 3,525

Department of Education - - - 99,435,594 - - - - - - -

TOTAL ALL DISTRICTS, STATE 120,963 122,134 113,986 1,455,634,977 12,034 11,918 12,770 401,803,525 3,322 3,290 3,525Note: Part-time students excluded from totals. Current Expenses Adjusted For Within State Tuition ($51,426,965).Source: Technology Management and Design

168

TABLE 49COMMUNITY SERVICES AND

ADULT EDUCATION / NON-PUBLIC SCHOOL PROGRAMS2005-2006

Community Services Adult Education / Non-Public School ProgramsAll Other Capital Adult Capital

District Costs Outlay Total Non-Public Education Outlay Other Total

NEW CASTLE COUNTY Appoquinimink 0 0 0 45,979 727,990 0 0 773,969 Brandywine 0 0 0 57,525 28,385 0 0 85,910 Data Service Center 0 0 0 0 0 0 0 0 Christina 196 0 196 60,523 1,109,696 0 0 1,170,219 Brennen School 0 0 0 0 0 0 0 0 Margaret S. Sterck 0 0 0 0 0 0 0 0 Reach/CBIP 0 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 0 Colonial 0 0 0 24,531 454,277 0 0 478,808 John G. Leach 0 0 0 0 0 0 0 0 New Castle Voc-Tech 0 0 0 0 4,576,200 0 0 4,576,200 Red Clay 0 0 0 79,838 852,005 0 0 931,843 Meadow Wood 0 0 0 0 286 0 0 286 Central School 0 0 0 0 0 0 0 0 COUNTY TOTALS 196 0 196 268,396 7,748,839 0 0 8,017,235

KENT COUNTY Caesar Rodney 0 0 0 36,873 14,703 0 0 51,576 John S. Charlton 0 0 0 0 0 0 0 0 Dover Air Base 0 0 0 0 0 0 0 0 Capital 0 0 0 23,236 0 0 0 23,236 Polytech 0 0 0 13,965 2,492,474 33,710 99,472 2,639,621 Lake Forest 19,410 0 19,410 19,799 156,387 0 0 176,186 Milford 0 0 0 9,799 0 0 0 9,799 Smyrna 0 0 0 15,012 0 0 0 15,012 COUNTY TOTALS 19,410 0 19,410 118,684 2,663,564 33,710 99,472 2,915,430

SUSSEX COUNTY Cape Henlopen 0 0 0 29,798 0 0 0 29,798 Delmar 0 0 0 9,782 0 0 0 9,782 Indian River 0 0 0 30,253 148,075 0 0 178,328 Howard T. Ennis 75,089 0 75,089 0 0 0 0 0 Laurel 0 0 0 6,941 0 0 0 6,941 Seaford 0 0 0 9,560 0 0 0 9,560 Sussex Technical 0 0 0 71,819 1,740,051 0 0 1,811,870 Woodbridge 0 0 0 3,519 0 0 0 3,519 COUNTY TOTALS 75,089 0 75,089 161,672 1,888,126 0 0 2,049,798


TOTAL ALL DISTRICTS 94,695 0 94,695 548,752 12,300,529 33,710 99,472 12,982,463

Department of Education 88,869 0 88,869 2,998,608 833,482 0 0 3,832,090

TOTAL ALL DISTRICTS, STATE 183,564 0 183,564 3,547,360 13,134,011 33,710 99,472 16,814,553Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

169

TABLE 50FACILITIES ACQUISTION / CONSTRUCTION SERVICES

AND DEBT SERVICE2005-2006

Facilities Acquisition / Construction Services Debt ServiceOther Buildings Total Facilities/ Principal Interest Total Debt

District Costs & Sites Equipment Construction Of Debt On Debt Service NEW CASTLE COUNTY Appoquinimink 4,865,744 27,928,763 0 32,794,506 4,483,874 2,413,834 6,897,708 Brandywine 4,818,034 18,167,080 0 22,985,113 5,236,238 3,949,987 9,186,225 Data Service Center 0 0 0 0 0 0 0 Christina 48,763,234 282,486 16,950 49,062,670 5,759,715 4,352,818 10,112,533 Brennen School 71,142 707,766 1,138 780,047 441,656 227,225 668,881 Margaret S. Sterck 108,530 0 0 108,530 100 0 100 Reach/CBIP 11,820 0 0 11,820 661 312 973 Douglass 8,936 0 0 8,936 0 0 0 Colonial 2,625,372 2,393,380 36,963 5,055,715 6,637,008 3,176,737 9,813,745 John G. Leach 0 0 0 0 317,648 54,804 372,452 New Castle Voc-Tech 1,478,075 24,732,379 812,317 27,022,770 1,022,216 561,544 1,583,759 Red Clay 4,269,150 39,301,659 0 43,570,810 3,895,093 3,497,018 7,392,111 Meadow Wood 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 COUNTY TOTALS 67,020,037 113,513,513 867,368 181,400,917 27,794,209 18,234,279 46,028,487

KENT COUNTY Caesar Rodney 145,457 390,444 112,214 648,116 4,964,308 1,745,910 6,710,219 John S. Charlton 42,133 2,175,782 34,546 2,252,461 688,468 214,732 903,200 Dover Air Base 3607 844087 0 847694 0 0 0 Capital 1,844,500 6,400 45,844 1,896,744 3,225,099 1,653,168 4,878,267 Polytech 471,300 6,400 0 477,700 405,230 106,835 512,065 Lake Forest 371,264 81,019 4,428 456,710 289,319 275,190 564,508 Milford 47,741 6,400 0 54,141 1,516,355 590,676 2,107,031 Smyrna 2,304,766 4,681,542 203,735 7,190,043 3,030,791 1,418,408 4,449,200 COUNTY TOTALS 5,230,768 8,192,074 400,767 13,823,609 14,119,570 6,004,919 20,124,490

SUSSEX COUNTY Cape Henlopen 720,688 21,616 0 742,304 2,065,726 940,499 3,006,225 Delmar 42,051 13,000 4,138 59,188 951,122 305,400 1,256,523 Indian River 3,523,582 18,262,523 39,548 21,825,653 4,964,616 3,138,196 8,102,812 Howard T. Ennis 0 0 0 0 77,819 55,520 133,340 Laurel 137 0 0 137 167,057 71,137 238,195 Seaford 1,006,647 930,023 0 1,936,670 640,822 374,241 1,015,063 Sussex Technical 114,178 1,542 0 115,720 766,228 291,583 1,057,811 Woodbridge 1,325,908 129,218 253,768 1,708,894 1,252,543 666,358 1,918,900 COUNTY TOTALS 6,733,191 19,357,922 297,454 26,388,566 10,885,933 5,842,934 16,728,869

CHARTER TOTALS 76,530 861,914 0 938,444 249,861 18,750 268,611

TOTAL ALL DISTRICTS 79,060,526 141,925,423 1,565,589 222,551,536 53,049,573 30,100,882 83,150,457

Department of Education 0 0 0 0 48,282 11,909 60,191

TOTAL ALL DISTRICTS, STATE 79,060,526 141,925,423 1,565,589 222,551,536 53,097,855 30,112,791 83,210,648Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

170

TABLE 51SCHOOL CONSTRUCTION FUNDS

2005-2006Beginning Total Ending Balance Sale Of Sale Of Other Other Other Total Funds Total Balance

District July 1, 2005 Bonds-Local Bonds-State Local State Federal Receipts Available Expended June 30, 2006NEW CASTLE COUNTY Appoquinimink 0 16,523,999 0 0 0 0 16,523,999 16,523,999 32,794,436 16,270,437 Brandywine 0 4,499,703 0 0 0 0 4,499,703 4,499,703 22,379,583 17,879,881 Data Service Center 0 0 0 0 0 0 0 0 0 0 Christina 0 52,743,800 0 0 0 0 52,743,800 52,743,800 48,792,545 3,951,255 Brennen School 0 0 0 0 0 0 0 0 779,995 779,995 Margaret S. Sterck 0 2,700,000 0 0 0 0 2,700,000 2,700,000 108,106 2,591,894 Reach/CBIP 0 0 0 0 0 0 0 0 0 0 Douglass 0 0 0 0 0 0 0 0 0 0 Colonial 0 0 0 0 0 0 0 0 3,567,597 3,567,597 John G. Leach 0 0 0 0 0 0 0 0 0 0 New Castle Voc-Tech 0 19,751,400 0 0 0 0 19,751,400 19,751,400 25,278,207 5,526,807 Red Clay 0 41,097,014 0 0 0 0 41,097,014 41,097,014 43,115,023 2,018,009 Meadow Wood 0 0 0 0 0 0 0 0 0 0 Central School 0 0 0 0 0 0 0 0 0 0 COUNTY TOTALS 0 137,315,916 0 0 0 0 137,315,916 137,315,916 176,815,492 52,585,875

KENT COUNTY Caesar Rodney 0 0 0 0 0 0 0 0 468,627 468,627 John S. Charlton 0 0 0 0 0 0 0 0 1,985,473 1,985,473 Dover Air Base 0 0 0 0 0 0 0 0 0 0 Capital 0 0 0 0 0 0 0 0 1,694,662 1,694,662 Polytech 0 3,406,700 0 0 0 0 3,406,700 3,406,700 467,748 2,938,952 Lake Forest 0 1,225,400 0 0 0 0 1,225,400 1,225,400 318,817 906,583 Milford 0 0 0 0 0 0 0 0 6,400 6,400 Smyrna 0 15,749,000 0 0 0 0 15,749,000 15,749,000 6,758,613 8,990,387 COUNTY TOTALS 0 20,381,100 0 0 0 0 20,381,100 20,381,100 11,700,340 16,991,084

SUSSEX COUNTY Cape Henlopen 0 0 0 0 0 0 0 0 280,175 280,175 Delmar 0 0 0 0 0 0 0 0 58,188 58,188 Indian River 0 15,789,300 0 0 0 0 15,789,300 15,789,300 19,186,774 3,397,474 Howard T. Ennis 0 0 0 0 0 0 0 0 0 0 Laurel 0 0 0 0 0 0 0 0 0 0 Seaford 0 8,710,000 0 0 0 0 8,710,000 8,710,000 1,933,984 6,776,016 Sussex Technical 0 2,037,200 0 0 0 0 2,037,200 2,037,200 81,914 1,955,286 Woodbridge 0 0 0 0 0 0 0 0 1,707,324 1,707,324 COUNTY TOTALS 0 26,536,500 0 0 0 0 26,536,500 26,536,500 23,248,359 14,174,463

CHARTER TOTALS 0 0 0 0 0 0 0 0 0 0

TOTAL ALL DISTRICTS 0 184,233,516 0 0 0 0 184,233,516 184,233,516 211,764,191 83,751,422

Department of Education 0 0 0 0 0 0 0 0 0 0

TOTAL ALL DISTRICTS, STATE 0 184,233,516 0 0 0 0 184,233,516 184,233,516 211,764,191 83,751,422Note: Row totals may vary due to rounding. Source: School Districts’ Annual Financial Statement To DOE Finance Section

171

TABLE 52DISTRICT ASSESSMENT, NUMBER OF CAPITATIONS AND AUTHORIZED TAX RATES

FOR DEBT SERVICE, CURRENT EXPENSE, TUITION, MATCH AND TOTAL LEVIES2005-2006

Assessed NumberDistrict Valuation of Of Tax Levy Residential Non- Levy Tax Levy Tax Levy Residential Non- Levy

Real Estate Capitations Rate Per Cap Tax Rate Residential Per Cap Rate Per Cap Rate Per Cap Rate Residential Per CapNew Castle County Appoquinimink 1,302,547,672 0.1830 0.6790 0.6790 0.2350 0.0540 1.1510 1.1510 NCC Tax District (e) 15,989,313,714 0.0000 0.4680 0.4680 0.0000 0.0000 0.4680 0.4680 Brandywine(f) 3,304,021,497 0.1440 0.6340 0.6340 0.1520 0.0385 0.9685 0.9685 Christina(f) 5,243,019,397 0.1370 0.6020 0.6020 0.3490 0.0560 1.1440 1.1440 Colonial(f) 2,449,532,248 0.1300 0.2980 0.3180 0.2850 0.0430 0.7560 0.7760 Red Clay(f) 4,992,740,572 0.1330 0.4080 0.4080 0.2100 0.0580 0.8090 0.8090 Total New Castle County 17,291,861,386Kent County Caesar Rodney 635,744,100 15,894 0.1750 0.5400 0.5400 12.00 0.3009 0.0841 1.1000 1.1000 12.00 Capital 1,050,384,900 0.1850 0.8200 0.8200 0.3500 0.0480 1.4030 1.4030 Lake Forest 362,261,000 10,024 0.0800 5.00 0.6970 0.6970 10.00 0.3100 0.0793 1.1663 1.1663 15.00 Milford(KC)(a) 204,528,000 0.0852 0.6144 0.6144 0.2943 0.0750 1.0689 1.0689 Milford(SC)(a) 108,503,126 0.2328 2.0481 2.0481 0.8039 0.2049 3.2897 3.2897 Smyrna(NCC)(b) 96,199,920 0.1320 0.6760 0.6760 0.1940 0.0260 1.0280 1.0280 Smyrna(KC)(b) 365,906,800 0.1430 0.7580 0.7580 0.2100 0.0280 1.1390 1.1390 Total Kent County 2,823,527,846Sussex County Cape Henlopen 827,838,607 0.0700 1.4280 1.4280 0.5710 0.0920 2.1610 2.1610 Delmar 38,482,944 2,561 0.8500 3.00 1.4100 1.4100 10.00 0.8200 0.1200 3.2000 3.2000 13.00 Indian River 1,068,062,181 31,963 0.3900 5.00 1.4290 1.5050 7.00 0.3600 0.0340 2.2130 2.2890 12.00 Laurel 102,274,380 6,715 0.2100 0.00 1.5000 1.5000 24.30 0.5570 0.1230 2.3900 2.3900 24.30 Seaford 177,499,712 9,862 0.3700 1.3700 1.3700 20.00 0.7500 0.0900 1.100 2.5800 2.5800 21.10 Woodbridge(KC)(c) 28,901,800 728 0.1460 0.5920 0.5920 8.82 0.2420 0.0270 1.0070 1.0070 8.82 Woodbridge(SC)(c) 85,097,358 5,349 0.5530 1.4310 1.4310 8.82 0.9130 0.1020 2.9990 2.9990 8.82 Total Sussex County 2,328,156,982

Total State 22,443,546,214Vocational Districts New Castle 17,291,861,386 0.0050 0.1000 0.1000 0.1050 0.1050 Polytech(KC)(d) 2,647,726,600 0.0071 0.0805 0.0805 0.0011 0.0887 0.0887 Polytech(NCC)(d) 96,199,920 0.0065 0.0741 0.0741 0.0010 0.0816 0.0816 Sussex 2,407,758,308 0.0255 0.1971 0.1971 0.0067 0.2293 0.2293 Total 22,443,546,214 (a) Milford: Separate tax rates in Kent and Sussex Counties. (e) New Castle County Tax District collects current expense (b) Smyrna: Separate tax rates in New Castle and Kent Counties. taxes for these four districts as specified in Title 14, Delaware Code.(c) Woodbridge: Separate tax rates in Kent and Sussex Counties. (f) Brandywine, Christina, Colonial and Red Clay: all have additional tax rates since the 1981 (d) Polytech: Separate tax rates in New Castle and Kent Counties. changes to Delaware Code through successful referenda.

NOTE: New Castle County Assessment as of March 15, 2005; Kent County Assessment as of June 30, 2005; and Sussex County Assessment as of March 1, 2005.

NOTE: Tax rates are per $100 of assessed value

Source: Financial Management172

Debt Service Current Expense Tuition Match Total Levies - Debt & Current

TABLE 53COMPARISON OF TAX RATES ON ASSESSED VALUATION OF REAL ESTATE

RATES PER $100 OF ASSESSED VALUE2004-2005 to 2005-2006

Debt Service Current Expense Tuition Match Total LeviesDistrict 04-05 05-06 Change 04-05 05-06 Change 04-05 05-06 Change 04-05 05-06 Change 04-05 05-06 Change

New Castle County Appoquinimink 0.1830 0.1830 0.0000 0.6790 0.6790 0.0000 0.2350 0.2350 0.0000 0.0540 0.0540 0.0000 1.1510 1.1510 0.0000 NCC Tax District(a) 0.0000 0.0000 0.0000 0.4680 0.4680 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.4680 0.4680 0.0000 Brandywine 0.1280 0.1440 0.0160 0.5140 0.6340 0.1200 0.1320 0.1520 0.0200 0.0385 0.0385 0.0000 0.8125 0.9685 0.1560 Christina 0.1180 0.1370 0.0190 0.6020 0.6020 0.0000 0.2090 0.3490 0.1400 0.0320 0.0560 0.0240 0.9610 1.1440 0.1830 Colonial 0.1140 0.1300 0.0160 0.2780 0.2980 0.0200 0.2800 0.2850 0.0050 0.0550 0.0430 -0.0120 0.7270 0.7560 0.0290 Red Clay 0.0720 0.1330 0.0610 0.3580 0.4080 0.0500 0.2100 0.2100 0.0000 0.0280 0.0580 0.0300 0.6680 0.8090 0.1410

Kent County Caesar Rodney 0.1750 0.1750 0.0000 0.5400 0.5400 0.0000 0.3009 0.3009 0.0000 0.0841 0.0841 0.0000 1.1000 1.1000 0.0000 Capital 0.1950 0.1850 -0.0100 0.6300 0.8200 0.1900 0.2900 0.3500 0.0600 0.0580 0.0480 -0.0100 1.1730 1.4030 0.2300 Lake Forest 0.0800 0.0800 0.0000 0.6970 0.6970 0.0000 0.3100 0.3100 0.0000 0.0793 0.0793 0.0000 1.1663 1.1663 0.0000 Milford(KC)(b) 0.0770 0.0852 0.0082 0.5320 0.6144 0.0824 0.2870 0.2943 0.0073 0.0770 0.0750 -0.0020 0.9730 1.0689 0.0959 Milford(SC)(b) 0.2270 0.2328 0.0058 1.4940 2.0481 0.5541 0.8460 0.8039 -0.0421 0.2260 0.2049 -0.0211 2.7930 3.2897 0.4967 Smyrna(NCC)(c) 0.0990 0.1320 0.0330 0.6760 0.6760 0.0000 0.2100 0.1940 -0.0160 0.0280 0.0260 -0.0020 1.0130 1.0280 0.0150 Smyrna(KC)(c) 0.1110 0.1430 0.0320 0.7580 0.7580 0.0000 0.2360 0.2100 -0.0260 0.0310 0.0280 -0.0030 1.1360 1.1390 0.0030

Sussex County Cape Henlopen 0.0700 0.0700 0.0000 1.4280 1.4280 0.0000 0.5710 0.5710 0.0000 0.0920 0.0920 0.0000 2.1610 2.1610 0.0000 Delmar 0.8500 0.8500 0.0000 1.4100 1.4100 0.0000 0.8300 0.8200 -0.0100 0.1200 0.1200 0.0000 3.2100 3.2000 -0.0100 Indian River 0.3900 0.3900 0.0000 1.4290 1.4290 0.0000 0.3600 0.3600 0.0000 0.0340 0.0340 0.0000 2.2130 2.2130 0.0000 Laurel 0.0000 0.2100 0.2100 1.2300 1.5000 0.2700 0.9070 0.5570 -0.3500 0.2530 0.1230 -0.1300 2.3900 2.3900 0.0000 Seaford 0.3700 0.3700 0.0000 1.3700 1.3700 0.0000 0.7500 0.7500 0.0000 0.0900 0.0900 0.0000 2.5800 2.5800 0.0000 Woodbridge(KC)(d) 0.0720 0.1460 0.0740 0.5920 0.5920 0.0000 0.3210 0.2420 -0.0790 0.1150 0.0270 -0.0880 1.1000 1.0070 -0.0930 Woodbridge(SC)(d) 0.2090 0.5530 0.3440 1.4310 1.4310 0.0000 0.9290 0.9130 -0.0160 0.3310 0.1020 -0.2290 2.9000 2.9990 0.0990

Vocational Districts New Castle 0.0050 0.0050 0.0000 0.1000 0.1000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.1050 0.1050 0.0000 Polytech(KC)(e) 0.0057 0.0071 0.0014 0.0805 0.0805 0.0000 0.0000 0.0000 0.0000 0.0012 0.0011 -0.0001 0.0874 0.0887 0.0013 Polytech(NCC)(e) 0.0051 0.0065 0.0014 0.0727 0.0741 0.0014 0.0000 0.0000 0.0000 0.0011 0.0010 -0.0001 0.0789 0.0816 0.0027 Sussex 0.0255 0.0255 0.0000 0.1971 0.1971 0.0000 0.0000 0.0000 0.0000 0.0067 0.0067 0.0000 0.2293 0.2293 0.0000

(a) The New Castle County Tax District collects current expense taxes as specified in Title 14, Delaware Code for these four districts.(b) Milford: Separate Assessment to Sales Ratios in Kent and Sussex Counties.(c) Smyrna: Separate Assessment to Sales Ratios in New Castle and Kent Counties (d) Woodbridge: Separate Assessment to Sales Ratios in Kent and Sussex Counties.(e) Polytech: Separate Assessment to Sales Ratios in New Castle and Kent Counties.Source: Financial Management

173

TABLE 54VOCATIONAL TECHNICAL EXPENDITURES

2005-2006

PURPOSE STATE FEDERAL TOTAL

Title I Basic Grant to States

Secondary Eligible Recipients . . . . . . . . . . . . . . $ 59,629,882 3,541,156 63,171,038Post Secondary Eligible Recipients . . . . . . . . . 0 624,910 624,910

State Leadership Activities Non-Traditional Training & Employement . . 1,864,749 485,188 2,349,937

State Institutions . . . . . . . . . . . . . . . . . . . . . 0 0 0Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 0 0

State Administration . . . . . . . . . . . . . . . . . . 344,848 250,000 594,848

Total Title I Basic Grants

text financial information · table 29 income, expense, and balances by district 2005-2006 net...

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