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User Friendly Budgets
2008

CAMDEN - OAKLYN BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time377375388
spacing
Pupils on Roll - Special Full-Time585652
Private School Placements1267
spacing
Pupils Sent to Other Districts-Reg Prog10093111
Pupils Sent to Other Dists-Spec Ed Prog19248
Pupils Received726464
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 40,000 171,775
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 48,000
Revenues from Local Sources:
Local Tax Levy 10-1210 3,851,946 3,942,222 3,951,826
Tuition 10-1300 671,703 675,362 622,672
Interest Earned on Capital Reserve Funds 10-1XXX 52 50 3,000
Unrestricted Miscellaneous Revenues 10-1XXX 60,031 10,000 30,000
SUBTOTAL  4,583,732 4,627,634 4,607,498
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,395,991 1,395,991 0
Supplemental Core Curriculum Standards Aid 10-3112 62,147 62,147 0
Transportation Aid 10-3120 64,993 64,993 0
Special Education Aid 10-3130 366,758 366,758 0
Stabilization Aid 10-3171 136,792 136,792 0
Extraordinary Aid 10-3131 33,387 0 0
Consolidated Aid 10-3195 55,079 55,079 0
Additional Formula Aid 10-3196 63,230 128,356 0
Other State Aids 10-3XXX 325 41,036 0
Categorical Special Education Aid 10-3132 0 0 244,911
Equalization Aid 10-3176 0 0 2,208,513
Categorical Security Aid 10-3177 0 0 46,101
Categorical Transportation Aid 10-3121 0 0 28,635
SUBTOTAL  2,178,702 2,251,152 2,528,160
Adjustment for Prior Year Encumbrances  0 237,092 0
Actual Revenues (Over)/Under Expenditures  -476,037 0 0
TOTAL OPERATING BUDGET  6,286,397 7,155,878 7,355,433
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 25,890 25,890 0
Other Restricted Entitlements 20-32XX 0 55,000 0
TOTAL REVENUES FROM STATE SOURCES  25,890 80,890 0
Revenues from Federal Sources:
Title I 20-4411-4416 89,635 74,277 63,135
I.D.E.A. Part B (Handicapped) 20-4420-4429 125,936 127,883 102,303
Other 20-4XXX 29,511 38,498 20,633
TOTAL REVENUES FROM FEDERAL SOURCES  245,082 240,658 186,071
TOTAL GRANTS AND ENTITLEMENTS  270,972 321,548 186,071
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 69,304 65,017 0
TOTAL REVENUES FROM LOCAL SOURCES  69,304 65,017 0
Revenues from State Sources:
Debt Service Aid Type II 40-3160 34,847 32,691 0
TOTAL LOCAL REPAYMENT OF DEBT  104,151 97,708 0
TOTAL REPAYMENT OF DEBT  104,151 97,708 0
TOTAL REVENUES/SOURCES  6,661,520 7,575,134 7,541,504

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,667,2731,739,4081,845,414
Special Education 11-2XX-100-XXX428,758472,499531,238
Basic Skills/Remedial 11-230-100-XXX27,87549,25360,232
Bilingual Education 11-240-100-XXX5,26200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX22,57623,88530,975
School Sponsored Athletics 11-402-100-XXX19,74524,49625,202
Support Services:
Tuition 11-000-100-XXX1,796,7492,059,4721,882,225
Attendance and Social Work Services 11-000-211-XXX06,9057,216
Health Services 11-000-213-XXX46,00648,08649,714
Students - Related & Extraordinary 11-000-216,217226,554178,573197,156
Guidance 11-000-218-XXX42,85939,80547,139
Child Study Teams 11-000-219-XXX88,957134,561144,001
Improvement of Instructional Services 11-000-221-XXX7,40441,18850,492
Educational Media Services - School Library 11-000-222-XXX111,786123,272156,742
Instructional Staff Training Services 11-000-223-XXX2,16314,73515,737
General Administration 11-000-230-XXX251,428281,747271,286
School Administration 11-000-240-XXX135,94197,17896,281
Central Svcs & Admin Info Technology 11-000-25X-XXX156,263161,358166,751
Operation and Maintenance of Plant Services 11-000-26X-XXX373,506443,409403,281
Student Transportation Services 11-000-270-XXX142,417201,795141,305
Personal Services - Employee Benefits 11-XXX-XXX-2XX732,875964,7531,061,496
Total Support Services Expenditures 4,114,9084,796,8374,690,822
TOTAL GENERAL CURRENT EXPENSE 6,286,3977,106,3787,183,883
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040503,000
Equipment 12-XXX-XXX-73X017,0470
Facilities Acquisition and Construction Services 12-000-4XX-XXX012,750146,050
TOTAL CAPITAL EXPENDITURES 029,847149,050
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX019,65322,500
Total Summer School 019,65322,500
TOTAL SPECIAL SCHOOLS 019,65322,500
OPERATING BUDGET GRAND TOTAL 6,286,3977,155,8787,355,433
GRANTS AND ENTITLEMENTS
Instructional Supplement Aid:
Instruction 20-214-100-XXX25,89025,8900
TOTAL INSTRUCTIONAL SUPPLEMENT AID 25,89025,8900
Other State Projects:
Instruction 20-217-100-XXX024,9960
Support Services 20-217-200-XXX030,0040
TOTAL TARA USED TO SUPPORT PROGRAMS 055,0000
Total State Projects 25,89080,8900
Federal Projects:
Title I 20-XXX-XXX-XXX89,63574,27763,135
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX125,936127,883102,303
Other Special Projects 20-XXX-XXX-XXX29,51138,49820,633
Total Federal Projects 245,082240,658186,071
TOTAL GRANTS AND ENTITLEMENTS 270,972321,548186,071
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX104,15197,7080
TOTAL REPAYMENT OF DEBT 104,15197,7080
Total Expenditures 6,661,5207,575,1347,541,504

 

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 Budget282,132323,387283,387250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,16660,46860,51863,518
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0138,388138,3880
      Tuition Reserve48,00048,00048,0000
      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 Cost9,65110,01310,94111,42911,728
Total Classroom Instruction6,3886,0966,7866,9297,174
Classroom-Salaries and Benefits6,0935,6966,4796,5616,729
Classroom-General Supplies and Textbooks195308212259282
Classroom-Purchased Services and Other1009296109162
Total Support Services1,1761,4111,6311,6921,849
Support Services-Salaries and Benefits7271,0141,2501,2861,360
Total Administrative Costs1,1741,4761,4591,5451,520
Administration-Salaries and Benefits9491,2321,1981,2231,256
Total Operations and Maintenance of Plant7939119261,1081,007
Operations & Maintenance of Plant-Salary & Ben.202266316332370
Total Food Services Costs00000
Total Extracurricular Costs121119139141162
Total Equipment Costs9800400
Employee Benefits as a % of Salaries23.725.330.331.332.1

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
  • The following is a list of shared and inter-local service agreements in
  • which the Oaklyn Public School District is involved:
  • 1. Inter-local agreement with the Borough of Oaklyn for snow removal,
  • lawn, and landscaping services
  • 2. Providing special education services for students from other
  • districts
  • 3. South Jersey Technology Partnership (SJTP) for technology services
  • 4. E-rate for telephone/communication services
  • 5. Alliance for Competitive Energy Services (ACES) for purchase of
  • electricity and gas
  • 6. Burlington and Camden County Educators Insurance Consortium
  • (BACCEIC) for insurance
  • 7. Camden County Cooperative Pricing System for purchase of paper
  • 8. Educational Services Commission for transportation
  • 9. Provide cafeteria/food services via satellite lunches to
  • Brookfield Academy, Brookfield Elementary School, and Martin
  • Luther Christian School
  • 10. GRINSPEC Consulting - Group Insurance Trust for health benefits

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,951,826 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)160,725,382 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.4587 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,951,826 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)160,725,382 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.4587 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,951,826 (G)
Estimated Equalized Valuation (as of 10/01/2007)301,325,722 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.3115 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,951,826 (J)
Estimated Equalized Valuation (as of 10/01/2007)301,325,722 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.3115 (L)