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User Friendly Budgets
2008

WARREN - OXFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time272256262
spacing
Pupils on Roll - Special Full-Time484447
Private School Placements122
spacing
Pupils Sent to Other Districts-Reg Prog113108105
Pupils Sent to Other Dists-Spec Ed Prog232118
Pupils in State Facilities120

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 38,780 29,333
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 90,000 0
Transfers from Other Funds 10-5200 0 87,835 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,721,704 3,269,312 3,234,572
Interest Earned on Capital Reserve Funds 10-1XXX 50 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 30,156 38,000 35,950
SUBTOTAL  2,751,910 3,307,412 3,270,622
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,859,663 0 0
Supplemental Core Curriculum Standards Aid 10-3112 0 1,859,663 0
Transportation Aid 10-3120 87,045 87,045 0
Special Education Aid 10-3130 162,031 162,031 0
Extraordinary Aid 10-3131 20,707 0 26,730
Consolidated Aid 10-3195 52,775 52,775 0
Additional Formula Aid 10-3196 65,298 132,555 0
Other State Aids 10-3XXX 3,109 0 0
Categorical Special Education Aid 10-3132 0 0 211,672
Equalization Aid 10-3176 0 0 2,138,515
Categorical Security Aid 10-3177 0 0 31,436
Categorical Transportation Aid 10-3121 0 0 152,310
SUBTOTAL  2,250,628 2,294,069 2,560,663
Actual Revenues (Over)/Under Expenditures  91,441 0 0
TOTAL OPERATING BUDGET  5,093,979 5,818,096 5,860,618
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 15,146 15,099 0
Other Restricted Entitlements 20-32XX 4 0 0
TOTAL REVENUES FROM STATE SOURCES  15,150 15,099 0
Revenues from Federal Sources:
Title I 20-4411-4416 34,436 35,419 22,440
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,356 80,500 76,140
Other 20-4XXX 202,851 167,435 37,430
TOTAL REVENUES FROM FEDERAL SOURCES  312,643 283,354 136,010
TOTAL GRANTS AND ENTITLEMENTS  327,793 298,453 136,010
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 306,188 288,656 289,414
TOTAL REVENUES FROM LOCAL SOURCES  306,188 288,656 289,414
TOTAL LOCAL REPAYMENT OF DEBT  306,188 288,656 289,414
Actual Revenues (Over)/Under Expenditures  -87,835 0 0
TOTAL REPAYMENT OF DEBT  218,353 288,656 289,414
TOTAL REVENUES/SOURCES  5,640,125 6,405,205 6,286,042

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,053,4621,119,0301,132,549
Special Education 11-2XX-100-XXX241,411373,405578,729
Basic Skills/Remedial 11-230-100-XXX26,54800
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX5,0005,0005,000
School Sponsored Athletics 11-402-100-XXX2,7002,7002,700
Support Services:
Tuition 11-000-100-XXX1,721,9242,215,7781,986,853
Health Services 11-000-213-XXX56,56760,10064,227
Students - Related & Extraordinary 11-000-216,217139,378142,133156,187
Child Study Teams 11-000-219-XXX147,899171,133208,962
Improvement of Instructional Services 11-000-221-XXX85,55800
Educational Media Services - School Library 11-000-222-XXX073,98331,450
Instructional Staff Training Services 11-000-223-XXX3,2691,9509,300
General Administration 11-000-230-XXX233,538211,394222,202
School Administration 11-000-240-XXX98,501102,380107,140
Central Svcs & Admin Info Technology 11-000-25X-XXX110,183117,565108,687
Operation and Maintenance of Plant Services 11-000-26X-XXX354,511351,425385,018
Student Transportation Services 11-000-270-XXX197,604308,459251,022
Personal Services - Employee Benefits 11-XXX-XXX-2XX534,107548,990597,492
Total Support Services Expenditures 3,683,0394,305,2904,128,540
TOTAL GENERAL CURRENT EXPENSE 5,012,1605,805,4255,847,518
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X40,38000
TOTAL CAPITAL EXPENDITURES 40,380100100
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX24,10000
Total Summer School 24,10000
TOTAL SPECIAL SCHOOLS 24,10000
Transfer of Funds to Charter Schools 10-000-100-56X17,33912,57113,000
OPERATING BUDGET GRAND TOTAL 5,093,9795,818,0965,860,618
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX015,0990
Support Services 20-214-200-XXX15,14600
TOTAL INSTRUCTIONAL SUPPLEMENT AID 15,14615,0990
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX400
Total State Projects 15,15015,0990
Federal Projects:
Title I 20-XXX-XXX-XXX34,43635,41922,440
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX75,35680,50076,140
Other Special Projects 20-XXX-XXX-XXX202,851167,43537,430
Total Federal Projects 312,643283,354136,010
TOTAL GRANTS AND ENTITLEMENTS 327,793298,453136,010
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX218,353288,656289,414
TOTAL REPAYMENT OF DEBT 218,353288,656289,414
Total Expenditures 5,640,1256,405,2056,286,042

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget161,595145,498145,498116,165
  Repayment of Debt087,83500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve020,05020,15020,250
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve161,53738,78000
      Tuition Reserve90,00090,00000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost9,61410,0489,88610,98811,720
Total Classroom Instruction5,3385,4715,8566,2486,903
Classroom-Salaries and Benefits5,2185,2865,6586,0096,513
Classroom-General Supplies and Textbooks10615397114177
Classroom-Purchased Services and Other1431102125213
Total Support Services1,5361,7271,5431,7541,796
Support Services-Salaries and Benefits1,2201,2571,3131,3411,379
Total Administrative Costs1,5761,5631,3921,6081,576
Administration-Salaries and Benefits1,1721,2351,1681,3101,310
Total Operations and Maintenance of Plant1,1401,2621,0711,2811,310
Operations & Maintenance of Plant-Salary & Ben.445470393537504
Total Food Services Costs00000
Total Extracurricular Costs2425242625
Total Equipment Costs0131000
Employee Benefits as a % of Salaries28.626.422.623.523.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2008 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2007-08 revised appropriations and the 2008-09 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • Township of Oxford - Snow Removal/Lawn Care/Garbage Collection/Recycling
  • Sussex County Coop - Student Transportation
  • Warren County Special Services School District - Student Transportation
  • Warren County Technical School - Internet/Web Hosting/Email
  • Warren County Cluster Schools - Curriculum Writer

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,234,572 (A)
Estimated Net Taxable Valuation (as of 10/01/2007)243,353,138 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.3292 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,523,986 (D)
Estimated Net Taxable Valuation (as of 10/01/2007)243,353,138 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.4481 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,234,572 (G)
Estimated Equalized Valuation (as of 10/01/2007)238,414,200 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3567 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,523,986 (J)
Estimated Equalized Valuation (as of 10/01/2007)238,414,200 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.4781 (L)