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User Friendly Budgets
2008

MIDDLESEX - CRANBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time565560569
spacing
Pupils on Roll - Special Full-Time727272
Private School Placements799
spacing
Pupils Sent to Other Districts-Reg Prog210212240
Pupils Sent to Other Dists-Spec Ed Prog303336

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 154,281 417,422
Budgeted Fund Balance - Tuition Adjustment 10-303 0 100,000 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 13,832,437 14,630,991 15,216,230
Unrestricted Miscellaneous Revenues 10-1XXX 161,506 30,000 29,751
SUBTOTAL  13,993,943 14,660,991 15,245,981
Revenues from State Sources:
Transportation Aid 10-3120 114,025 114,025 0
Special Education Aid 10-3130 461,991 461,991 0
Bilingual Education 10-3140 10,476 10,476 0
Extraordinary Aid 10-3131 34,327 0 66,743
Consolidated Aid 10-3195 43,345 43,345 0
Additional Formula Aid 10-3196 18,895 40,091 0
Other State Aids 10-3XXX 65,579 57,807 0
Categorical Special Education Aid 10-3132 0 0 460,786
Categorical Security Aid 10-3177 0 0 64,492
Categorical Transportation Aid 10-3121 0 0 243,764
SUBTOTAL  748,638 727,735 835,785
Adjustment for Prior Year Encumbrances  0 638,822 0
Actual Revenues (Over)/Under Expenditures  -974,509 0 0
TOTAL OPERATING BUDGET  13,768,072 16,281,829 16,599,188
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 5,070 5,390
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 7,519 13,952 4,800
TOTAL REVENUES FROM STATE SOURCES  7,519 13,952 4,800
Revenues from Federal Sources:
Title VI 20-4417-4418 0 1,400 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 164,349 164,348 132,542
Other 20-4XXX 10,264 15,500 0
TOTAL REVENUES FROM FEDERAL SOURCES  174,613 181,248 132,542
TOTAL GRANTS AND ENTITLEMENTS  182,132 200,270 142,732
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 29,777 0
Revenues from Local Sources:
Local Tax Levy 40-1210 850,765 880,459 908,461
TOTAL REVENUES FROM LOCAL SOURCES  850,765 880,459 908,461
TOTAL LOCAL REPAYMENT OF DEBT  850,765 910,236 908,461
Actual Revenues (Over)/Under Expenditures  11,782 0 0
TOTAL REPAYMENT OF DEBT  862,547 910,236 908,461
TOTAL REVENUES/SOURCES  14,812,751 17,392,335 17,650,381

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,688,0254,440,1964,058,890
Special Education 11-2XX-100-XXX575,471659,916694,176
Basic Skills/Remedial 11-230-100-XXX134,363143,644148,208
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX47,30463,32559,416
School Sponsored Athletics 11-402-100-XXX78,53586,41097,338
Support Services:
Tuition 11-000-100-XXX4,061,2124,753,9365,180,743
Health Services 11-000-213-XXX177,236231,831218,699
Students - Related & Extraordinary 11-000-216,217175,928167,973250,725
Guidance 11-000-218-XXX76,19883,20183,114
Child Study Teams 11-000-219-XXX247,668305,347294,053
Improvement of Instructional Services 11-000-221-XXX72,49891,24697,865
Educational Media Services - School Library 11-000-222-XXX27,71163,24690,693
Instructional Staff Training Services 11-000-223-XXX11,44824,77024,000
General Administration 11-000-230-XXX328,912337,701330,520
School Administration 11-000-240-XXX200,997222,322219,378
Central Svcs & Admin Info Technology 11-000-25X-XXX242,059287,046298,806
Operation and Maintenance of Plant Services 11-000-26X-XXX1,223,7221,271,2121,247,805
Student Transportation Services 11-000-270-XXX680,055825,913861,686
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,458,6232,064,3281,979,651
Food Services 11-000-310-XXX55,00000
Total Support Services Expenditures 9,039,26710,730,07211,177,738
TOTAL GENERAL CURRENT EXPENSE 13,562,96516,123,56316,235,766
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X68,60786,7660
Facilities Acquisition and Construction Services 12-000-4XX-XXX071,500363,422
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931136,50000
TOTAL CAPITAL EXPENDITURES 205,107158,266363,422
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 13,768,07216,281,82916,599,188
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX05,0705,390
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,9531,9561,400
Nonpublic Auxiliary Services 20-XXX-XXX-XXX02,5962,000
Nonpublic Nursing Services 20-XXX-XXX-XXX2,59901,400
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,4001,4000
Other Special Projects 20-XXX-XXX-XXX1,5678,0000
Total State Projects 7,51913,9524,800
Federal Projects:
Title VI 20-XXX-XXX-XXX01,4000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX164,349164,348132,542
Other Special Projects 20-XXX-XXX-XXX10,26415,5000
Total Federal Projects 174,613181,248132,542
TOTAL GRANTS AND ENTITLEMENTS 182,132200,270142,732
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX862,547910,236908,461
TOTAL REPAYMENT OF DEBT 862,547910,236908,461
Total Expenditures 14,812,75117,392,33517,650,381

 

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 Budget415,804471,741227,460173,460
  Repayment of Debt41,56429,78200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve147,55118,16018,16018,160
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve154,281363,422363,4220
      Tuition Reserve300,000500,000500,000400,000
      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 Cost12,82013,99915,65316,68315,902
Total Classroom Instruction7,9926,9799,91110,5889,734
Classroom-Salaries and Benefits6,9126,1858,7419,0708,715
Classroom-General Supplies and Textbooks8665949711,190820
Classroom-Purchased Services and Other214200200328200
Total Support Services1,3593,5661,7951,9262,083
Support Services-Salaries and Benefits1,1683,3721,4971,5621,797
Total Administrative Costs1,4481,2251,6081,6831,643
Administration-Salaries and Benefits1,1899471,2721,3561,330
Total Operations and Maintenance of Plant1,8021,9422,0342,1682,116
Operations & Maintenance of Plant-Salary & Ben.673528677622709
Total Food Services Costs887000
Total Extracurricular Costs203200274287295
Total Equipment Costs190109781370
Employee Benefits as a % of Salaries25.92630.733.831.5

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 district provides shared services in the following ways:
  • Public and School Library
  • Cooperative Purchasing Agents Middlesex Educational Services Commission a
  • ssists with transportation needs, non-public services, natural gas and el
  • ectric procurement. Pittsgrove Cooperative is utlized to procure paper

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,216,230 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)1,850,944,368 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1000.8221 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,124,691 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)1,850,944,368 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1000.8712 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,216,230 (G)
Estimated Equalized Valuation (as of 01/10/2008)1,850,944,368 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1000.8221 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,124,691 (J)
Estimated Equalized Valuation (as of 01/10/2008)1,850,944,368 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1000.8712 (L)