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User Friendly Budgets
2010

WARREN - OXFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time252241247
spacing
Pupils on Roll - Special Full-Time424742
spacing
Pupils Sent to Other Districts-Reg Prog989999
Pupils Sent to Other Dists-Spec Ed Prog201716
Pupils Received044
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 95,000
Withdrawal from Maint. Reserve 10-310 0 0 25,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 271,800
Revenues from Local Sources:
Local Tax Levy 10-1210 3,234,572 3,234,572 3,286,838
Tuition 10-1300 0 21,250 11,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 50 75
Interest Earned on Maintenance Reserve 10-1XXX 0 0 50
Interest Earned on Capital Reserve Funds 10-1XXX 100 50 25
Unrestricted Miscellaneous Revenues 10-1XXX 33,853 30,440 6,092
SUBTOTAL  3,268,525 3,286,362 3,304,080
Revenues from State Sources:
Extraordinary Aid 10-3131 50,864 36,814 0
Other State Aids 10-3XXX 3,566 0 0
Categorical Special Education Aid 10-3132 211,672 216,789 202,573
Equalization Aid 10-3176 2,135,100 1,719,244 2,004,465
Categorical Security Aid 10-3177 31,436 31,945 28,382
Categorical Transportation Aid 10-3121 152,310 184,856 6,009
SUBTOTAL  2,584,948 2,189,648 2,241,429
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 366,896 0
Equalization Aid - ARRA GSF 17-4521 0 14,203 0
SUBTOTAL  0 381,099 0
Adjustment for Prior Year Encumbrances  0 49,768 0
Actual Revenues (Over)/Under Expenditures  -257,957 0 0
TOTAL OPERATING BUDGET  5,595,516 5,906,877 5,937,309
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 22,168 21,327 20,050
Title II 20-4451-4455 0 0 3,900
Title IV 20-4471-4474 0 0 500
I.D.E.A. Part B (Handicapped) 20-4420-4429 77,924 68,909 73,300
Other 20-4XXX 42,832 41,946 27,475
TOTAL REVENUES FROM FEDERAL SOURCES  142,924 132,182 125,225
TOTAL GRANTS AND ENTITLEMENTS  142,924 132,182 125,225
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 289,414 289,927 305,751
TOTAL REVENUES FROM LOCAL SOURCES  289,414 289,927 305,751
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 0 14,471
TOTAL LOCAL REPAYMENT OF DEBT  289,414 289,927 320,222
TOTAL REPAYMENT OF DEBT  289,414 289,927 320,222
TOTAL REVENUES/SOURCES  6,027,854 6,328,986 6,382,756
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,027,854 6,328,986 6,382,756

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,144,2511,255,7931,262,053
Special Education 11-2XX-100-XXX556,597636,999538,410
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,0007,0007,000
School Sponsored Athletics 11-402-100-XXX2,7002,7002,700
Support Services:
Tuition 11-000-100-XXX1,744,4911,647,9741,924,969
Health Services 11-000-213-XXX61,81972,44568,665
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217189,094166,179164,653
Guidance 11-000-218-XXX193,87600
Child Study Teams 11-000-219-XXX0222,649214,694
Educational Media Services - School Library 11-000-222-XXX18,23436,95049,619
Instructional Staff Training Services 11-000-223-XXX3,4432,000100
General Administration 11-000-230-XXX230,703255,544227,304
School Administration 11-000-240-XXX106,989109,987111,920
Central Svcs & Admin Info Technology 11-000-25X-XXX134,958141,553118,058
Interest Earned on Maintenance Reserve 10-6060050
Operation and Maintenance of Plant Services 11-000-26X-XXX339,956440,943372,810
Student Transportation Services 11-000-270-XXX180,802233,075153,802
Interest Earned on Current Expense Emergency Res 10-60705075
Personal Services - Employee Benefits 11-XXX-XXX-2XX566,331642,260632,203
Total Support Services Expenditures 3,770,6963,971,5594,038,797
TOTAL GENERAL CURRENT EXPENSE 5,481,2445,874,1015,849,085
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405025
Equipment 12-XXX-XXX-73X27,80400
Facilities Acquisition and Construction Services 12-000-4XX-XXX56,500047,298
TOTAL CAPITAL EXPENDITURES 84,3045047,323
Transfer of Funds to Charter Schools 10-000-100-56X29,96832,72640,901
OPERATING BUDGET GRAND TOTAL 5,595,5165,906,8775,937,309
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX22,16821,32720,050
Title II 20-XXX-XXX-XXX003,900
Title IV 20-XXX-XXX-XXX00500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX77,92468,90973,300
Other Special Projects 20-XXX-XXX-XXX42,83241,94627,475
Total Federal Projects 142,924132,182125,225
TOTAL GRANTS AND ENTITLEMENTS 142,924132,182125,225
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX289,414289,927320,222
TOTAL REPAYMENT OF DEBT 289,414289,927320,222
Total Expenditures 6,027,8546,328,9866,382,756
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,027,8546,328,9866,382,756

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget177,927219,459309,459214,459
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve20,15020,25020,30020,325
      Adult Education Programs0000
      Maintenance Reserve050,00050,00025,050
      Legal Reserve0000
      Tuition Reserve150,000271,800271,8000
      Current Expense Emergency Reserve25,00075,00075,05075,125
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost10,96412,22013,10013,96213,182
Total Classroom Instruction6,6557,1847,7858,3407,904
Classroom-Salaries and Benefits6,4606,8327,5518,0937,745
Classroom-General Supplies and Textbooks8124015916980
Classroom-Purchased Services and Other114113757978
Total Support Services1,7151,8881,9222,0332,066
Support Services-Salaries and Benefits1,2971,4781,4821,5591,534
Total Administrative Costs1,5061,7881,8051,9461,797
Administration-Salaries and Benefits1,2831,4161,4541,5301,607
Legal Costs00545744
Total Operations and Maintenance of Plant1,0631,2321,4251,6091,381
Operations & Maintenance of Plant-Salary & Ben.383122562591599
Total Food Services Costs00000
Total Extracurricular Costs2633323434
Total Equipment Costs496000
Employee Benefits as a % of Salaries23.32321.923.423.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Oxford will share the following services during the 2010-11 school year:
  • 1. Curriculum Writer - shared with Washington Twp., Washington Boro,
  • Mansfield, Warren Hills Regional, and Franklin Twp.
  • 2. LDTC (Learning Disabled Teaching Consultant) - shared 40% Oxford and
  • 60% Washington Boro.
  • 3. Spanish Teacher - shared 40% Oxford and 60% Washington Boro.
  • 4. Behavior Therapist - shared with Washington Twp., Washington Boro,
  • Mansfield, Warren Hills Regional, and Franklin Twp. Oxford is the
  • host District for this shared service.
  • 5. Sussex County Co-Op - special education transportation
  • 6. Warren County Special Services - non-public transportation
  • 7. Computer Support - provided through an arrangement with the Warren
  • County Technical School where the students upgrade and repair our
  • computers at no charge.
  • 8. ACT (Alliance for Competitive Telecommunications) - provider of long
  • distance telephone service.
  • 9. Hunterdon County Educational Services Commission - participate in
  • their purchasing cooperative for instructional & custodial supplies.
  • 10. Middlesex Regional Educational Services Commission - participate in
  • their purchasing cooperative for roof repairs/maintenance.
  • 11. Township of Oxford - snow plowing, recycling, garbage, lawn &
  • playground maintenance.
  • 12. Warren County - participate in county wide professional development
  • opportunities.
  • 13. Cluster SBA's meet monthly and share information and documentation
  • for such mandated programs as IPM, OPRA, OPMA, IAQ, RTK, and EEO.
  • 14. Warren Hills Regional School District - special education aides.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,286,838 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)207,389,896 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.5849 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,592,589 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)207,389,896 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.7323 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,286,838 (G)
Estimated Equalized Valuation (as of 10/01/2009)234,090,795 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.4041 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,592,589 (J)
Estimated Equalized Valuation (as of 10/01/2009)234,090,795 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5347 (L)

 

Administrative Salaries
Employee Name: Milissa Dachisen 
Job TitleVice Principal 
Base Annual Salary106,798 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,954 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Patricia A. Decibus 
Job TitleBusiness Administrator 
Base Annual Salary86,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,294 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Robert J. Magnuson 
Job TitleSuperintendent 
Base Annual Salary119,123 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,955 
Bonuses5,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration2,282 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash5 days vacation buy back annually 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments