Brandywine School District

Brandywine School District Budget Information

• The Brandywine School District's annual base operating budget is approximately $130 million. 
• Operating revenue comes from three major sources:  the state general fund ($73 million or 56%), local property taxes ($50 million or 38%), and federal funds ($7 million or 6%).
• The district spends $11,213 per pupil.  Of this, approximately 76% is spent on direct instructional needs (compared to 70% statewide), 23% on support and operations (compared to 29% statewide), and only 1% on general administration.
• 78% of the District's costs are for salaries and benefits, 8% for support and operations, 7% for instructional expenses, and 5% are budgeted for revenues.

Primary Local Property Taxes:

Current Expense: This is the portion of revenue available for general operations. This rate is currently at $1.286 per $100 of assessed value and will generate approximately $42.3 million. This rate can only be increased through voter referendum.

Debt Service: The District is required to provide funds annually to pay the debt service from the bonds sold for major capital improvement projects (school renovations) that are approved by voters.  The State usually pays for 60% of the costs of these projects and the District pays for 40%.  This rate is currently at 22.8 cents per $100 of assessed value and generates approximately $7.6 million.  This rate can only be increased through a voter referendum.

Tuition Tax:  This tax is used exclusively for special education and alternative school placement. State law permits local school districts to raise this tax rate without a referendum to meet projected needs.  The rate is 22.2 cents per $100 of assessed valuation and generates approximately $7.4 million. 

State Funds:

“Division II” funds are state appropriations for supplies and materials and energy costs.  These funds generate about $4 million.

“Division III Equalization” funding is designed to equalize the revenue for all Delaware school districts based on a formula of district wealth (assessed value per pupil) and tax effort (tax rate per assessed value.)  These funds are used to offset local salaries and other employment costs and currently generates $4.3 million.

Transportation Funds:  This is allocated through a formula to provide for student transportation to and from school.  This funding is allocated based on the District’s routes and generates $2.8 million.

Categorical Grant Funds:  The state provides many categorical grants to the District based on a variety of formulas and needs.  These include funding for extra instructional time, professional development, climate initiatives, Limited English Proficiency services, vocational programs, and technology.  These funds amount to approximately $2 million annually.

Federal Funds account for approximately 6% of the district’s annual budget.  Total annual grant funding amounts to approximately $7 million.

The Budget Process:

The District requires all of its departments to justify how their budget requests align with Strategic Plan goals or core operational needs.  The preliminary budget is reviewed by the District Finance Committee and the School Board and is approved by the School Board each fall. 

~Click Here for Brandywine School District's Budget Information~