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User Friendly Budgets
2009

WARREN - OXFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time256252262
spacing
Pupils on Roll - Special Full-Time444241
Private School Placements200
spacing
Pupils Sent to Other Districts-Reg Prog10898100
Pupils Sent to Other Dists-Spec Ed Prog212016
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 29,333 0
Transfers from Other Funds 10-5200 87,835 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,269,312 3,234,572 3,234,572
Tuition 10-1300 0 0 21,250
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 50
Interest Earned on Capital Reserve Funds 10-1XXX 100 100 50
Unrestricted Miscellaneous Revenues 10-1XXX 33,541 35,950 30,440
SUBTOTAL  3,302,953 3,270,622 3,286,362
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,859,663 0 0
Transportation Aid 10-3120 87,045 0 0
Special Education Aid 10-3130 162,031 0 0
Extraordinary Aid 10-3131 25,841 26,730 36,814
Consolidated Aid 10-3195 52,775 0 0
Additional Formula Aid 10-3196 132,555 0 0
Other State Aids 10-3XXX 1,896 0 0
Categorical Special Education Aid 10-3132 0 211,672 216,789
Equalization Aid 10-3176 0 2,138,515 2,100,343
Categorical Security Aid 10-3177 0 31,436 31,945
Categorical Transportation Aid 10-3121 0 152,310 184,856
SUBTOTAL  2,321,806 2,560,663 2,570,747
Adjustment for Prior Year Encumbrances  0 55,243 0
Actual Revenues (Over)/Under Expenditures  -96,622 0 0
TOTAL OPERATING BUDGET  5,615,972 5,915,861 5,857,109
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 15,099 0 0
Other Restricted Entitlements 20-32XX 1,010 0 0
TOTAL REVENUES FROM STATE SOURCES  16,109 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 24,321 22,168 41,125
I.D.E.A. Part B (Handicapped) 20-4420-4429 80,140 75,132 68,909
Other 20-4XXX 68,281 45,624 41,946
TOTAL REVENUES FROM FEDERAL SOURCES  172,742 142,924 151,980
TOTAL GRANTS AND ENTITLEMENTS  188,851 142,924 151,980
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 288,656 289,414 289,927
TOTAL REVENUES FROM LOCAL SOURCES  288,656 289,414 289,927
TOTAL LOCAL REPAYMENT OF DEBT  288,656 289,414 289,927
TOTAL REPAYMENT OF DEBT  288,656 289,414 289,927
TOTAL REVENUES/SOURCES  6,093,479 6,348,199 6,299,016

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,182,8151,142,9651,254,262
Special Education 11-2XX-100-XXX388,022570,652636,999
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,0005,0007,000
School Sponsored Athletics 11-402-100-XXX2,7002,7002,700
Support Services:
Tuition 11-000-100-XXX2,112,0141,897,8461,647,974
Health Services 11-000-213-XXX59,54063,64272,392
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217129,249202,690164,504
Child Study Teams 11-000-219-XXX155,615195,062221,499
Educational Media Services - School Library 11-000-222-XXX73,98318,23436,950
Instructional Staff Training Services 11-000-223-XXX2,3019,3002,000
General Administration 11-000-230-XXX206,869240,363244,710
School Administration 11-000-240-XXX102,630107,140109,838
Central Svcs & Admin Info Technology 11-000-25X-XXX100,718137,522139,389
Operation and Maintenance of Plant Services 11-000-26X-XXX317,697374,789409,790
Student Transportation Services 11-000-270-XXX226,945239,872233,075
Interest Earned on Current Expense Emergency Res 10-6070050
Personal Services - Employee Benefits 11-XXX-XXX-2XX536,134593,712641,201
Total Support Services Expenditures 4,023,6954,080,1723,923,322
TOTAL GENERAL CURRENT EXPENSE 5,602,2325,801,4895,824,333
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010050
Equipment 12-XXX-XXX-73X1,16927,8040
Facilities Acquisition and Construction Services 12-000-4XX-XXX056,5000
TOTAL CAPITAL EXPENDITURES 1,16984,40450
SPECIAL SCHOOLS
Transfer of Funds to Charter Schools 10-000-100-56X12,57129,96832,726
OPERATING BUDGET GRAND TOTAL 5,615,9725,915,8615,857,109
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Support Services 20-214-200-XXX15,09900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,09900
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,01000
Total State Projects 16,10900
Federal Projects:
Title I 20-XXX-XXX-XXX24,32122,16841,125
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX80,14075,13268,909
Other Special Projects 20-XXX-XXX-XXX68,28145,62441,946
Total Federal Projects 172,742142,924151,980
TOTAL GRANTS AND ENTITLEMENTS 188,851142,924151,980
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX288,656289,414289,927
TOTAL REPAYMENT OF DEBT 288,656289,414289,927
Total Expenditures 6,093,4796,348,1996,299,016

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget145,498177,927158,594158,594
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,05020,15020,25020,300
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve38,780000
      Tuition Reserve90,000150,000150,000150,000
      Current Expense Emergency Reserve025,00025,00025,050
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost10,04810,96411,72012,54713,100
Total Classroom Instruction5,4716,6556,9047,2777,785
Classroom-Salaries and Benefits5,2866,4606,5136,9507,551
Classroom-General Supplies and Textbooks15381177169159
Classroom-Purchased Services and Other3111421415875
Total Support Services1,7271,7151,7961,9591,922
Support Services-Salaries and Benefits1,2571,2971,3791,4781,482
Total Administrative Costs1,5631,5061,5761,8241,805
Administration-Salaries and Benefits1,2351,2831,3101,4131,453
Total Operations and Maintenance of Plant1,2621,0631,3101,3471,425
Operations & Maintenance of Plant-Salary & Ben.470383504532562
Total Food Services Costs00000
Total Extracurricular Costs2526252632
Total Equipment Costs13140950
Employee Benefits as a % of Salaries26.423.323.122.621.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2008-09 revised appropriations and 2009-10 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • Curriculum Writer shared with Washington Twp, Washington Boro, Mansfield,
  • Warren Hills Regional, Franklin Twp. (Savings $10,000)
  • Transportation jointures through the Sussex County Co-Op and the Warren
  • County Special Services School District. (Savings $50,000)
  • LDTC shared 60/40 with Washington Boro School District through a shared
  • services agreement. (Savings $48,000 including benefits)
  • Spanish Teacher to be shared with Washington Boro School District through
  • a shared services agreement. (Savings $32,000 including benefits)
  • ESY 2009 shared with Washington Twp School District.(Savings $30,000)
  • Use students from Warren County Vocational School to provide technology
  • services to the District at no cost which also provides the students
  • with professional experience.
  • Participate in County-Wide In-Service program coordinated by the Warren
  • County Special Services School District. (Savings $2,500)
  • Workshops open to cluster schools for participation. (Savings $5,000)
  • Participate in cooperative purchasing plan with the Hunterdon County
  • Educational Services Commission for supplies for classrooms, office,
  • janitorial etc.
  • Municipal shared services include, snow plowing, recycling, garbage,
  • lawn & playground maintenance, sewer, and purchasing. (Savings $40,000)
  • Cluster SBA's meet monthly and share information and documents for such
  • mandated programs as IPM, OPRA, OPMA, IAQ, RTK, EEO. Also looking at
  • sharing services such as in-house plumbers, electrcians, technology etc.
  • Participate in ACT for long-distance telephone service. (Savings $1,000)

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,234,572 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)242,763,883 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.3324 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,524,499 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)242,763,883 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.4518 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,234,572 (G)
Estimated Equalized Valuation (as of 10/01/2008)241,465,645 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.3396 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,524,499 (J)
Estimated Equalized Valuation (as of 10/01/2008)241,465,645 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.4596 (L)