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User Friendly Budgets
2008

UNION - CRANFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time3,1953,1553,180
Pupils on Roll Regular Shared-Time141111
spacing
Pupils on Roll - Special Full-Time504546551
Pupils on Roll - Special Shared-Time111111
Private School Placements192119
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog876
Pupils Received677075
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 570,866 385,000
Revenues from Local Sources:
Local Tax Levy 10-1210 39,872,851 41,578,467 42,965,510
Tuition 10-1300 2,690,009 2,979,620 3,006,875
Other Restricted Miscellaneous Revenues 10-1XXX 39,092 33,872 0
Unrestricted Miscellaneous Revenues 10-1XXX 375,215 384,390 319,900
SUBTOTAL  42,977,167 44,976,349 46,292,285
Revenues from State Sources:
Special Education Aid 10-3130 2,287,806 2,287,806 0
Extraordinary Aid 10-3131 185,866 0 439,433
Consolidated Aid 10-3195 374,035 374,035 0
Additional Formula Aid 10-3196 79,855 162,106 0
Other State Aids 10-3XXX 25,781 0 0
Categorical Special Education Aid 10-3132 0 0 1,982,149
Equalization Aid 10-3176 0 0 727,842
Categorical Security Aid 10-3177 0 0 263,780
Categorical Transportation Aid 10-3121 0 0 212,974
SUBTOTAL  2,953,343 2,823,947 3,626,178
Adjustment for Prior Year Encumbrances  0 655,497 0
Actual Revenues (Over)/Under Expenditures  814,107 0 0
TOTAL OPERATING BUDGET  46,744,617 49,026,659 50,303,463
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 57,044 62,275 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 192,771 204,586 204,586
TOTAL REVENUES FROM STATE SOURCES  192,771 204,586 204,586
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 773,132 827,203 809,156
Other 20-4XXX 137,105 203,133 132,957
TOTAL REVENUES FROM FEDERAL SOURCES  910,237 1,030,336 942,113
TOTAL GRANTS AND ENTITLEMENTS  1,160,052 1,297,197 1,146,699
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 348,627 346,233 358,370
TOTAL REVENUES FROM LOCAL SOURCES  348,627 346,233 358,370
TOTAL LOCAL REPAYMENT OF DEBT  348,627 346,234 358,371
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  348,628 346,234 358,371
TOTAL REVENUES/SOURCES  48,253,297 50,670,090 51,808,533

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,998,07616,373,53217,265,390
Special Education 11-2XX-100-XXX4,921,8045,331,5665,742,144
Basic Skills/Remedial 11-230-100-XXX241,010254,393270,813
Bilingual Education 11-240-100-XXX31,55132,95734,338
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX410,289439,330443,574
School Sponsored Athletics 11-402-100-XXX719,090767,227800,704
Community Services Programs/Operations 11-800-330-XXX27,89743,54544,045
Support Services:
Tuition 11-000-100-XXX1,110,3051,330,2661,217,493
Attendance and Social Work Services 11-000-211-XXX16,62219,29920,099
Health Services 11-000-213-XXX494,010529,807556,463
Students - Related & Extraordinary 11-000-216,2171,343,5341,594,6741,554,092
Guidance 11-000-218-XXX795,033832,018920,914
Child Study Teams 11-000-219-XXX912,3071,008,6841,045,930
Improvement of Instructional Services 11-000-221-XXX949,8801,161,9231,223,294
Educational Media Services - School Library 11-000-222-XXX418,997471,826496,966
Instructional Staff Training Services 11-000-223-XXX61,034116,468118,187
General Administration 11-000-230-XXX844,8291,021,641966,949
School Administration 11-000-240-XXX2,442,4212,488,8682,593,710
Central Svcs & Admin Info Technology 11-000-25X-XXX838,991919,942940,319
Operation and Maintenance of Plant Services 11-000-26X-XXX5,347,8994,829,2154,862,373
Student Transportation Services 11-000-270-XXX1,329,4851,531,9291,642,436
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,003,0737,627,4167,420,502
Total Support Services Expenditures 23,908,42025,483,97625,579,727
TOTAL GENERAL CURRENT EXPENSE 46,258,13748,726,52650,180,735
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X75,12110,8240
Facilities Acquisition and Construction Services 12-000-4XX-XXX316,293171,2470
TOTAL CAPITAL EXPENDITURES 391,414182,0710
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX92,272114,961119,488
Support Services 13-422-200-XXX2,7943,1013,240
Total Summer School 95,066118,062122,728
TOTAL SPECIAL SCHOOLS 95,066118,062122,728
OPERATING BUDGET GRAND TOTAL 46,744,61749,026,65950,303,463
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX57,04462,2750
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,44524,70424,704
Nonpublic Auxiliary Services 20-XXX-XXX-XXX52,32648,25048,250
Nonpublic Handicapped Services 20-XXX-XXX-XXX73,80779,82979,829
Nonpublic Nursing Services 20-XXX-XXX-XXX29,40434,12334,123
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,78917,68017,680
Total State Projects 192,771204,586204,586
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX773,132827,203809,156
Other Special Projects 20-XXX-XXX-XXX137,105203,133132,957
Total Federal Projects 910,2371,030,336942,113
TOTAL GRANTS AND ENTITLEMENTS 1,160,0521,297,1971,146,699
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX348,628346,234358,371
TOTAL REPAYMENT OF DEBT 348,628346,234358,371
Total Expenditures 48,253,29750,670,09051,808,533

 

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 Budget1,277,352820,287449,42164,421
  Repayment of Debt2110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve218,647000
      Tuition Reserve0000
      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 Cost11,27511,78912,05512,35612,646
Total Classroom Instruction6,7056,8977,2427,2087,473
Classroom-Salaries and Benefits6,2936,5006,8576,7957,059
Classroom-General Supplies and Textbooks307307288302291
Classroom-Purchased Services and Other1049097111123
Total Support Services1,5351,6121,6951,8631,890
Support Services-Salaries and Benefits1,3911,4651,5521,6841,725
Total Administrative Costs1,2711,3231,3711,4191,419
Administration-Salaries and Benefits1,1011,1551,1901,1961,227
Total Operations and Maintenance of Plant1,3881,5851,3651,4601,455
Operations & Maintenance of Plant-Salary & Ben.815797843842881
Total Food Services Costs00000
Total Extracurricular Costs354353357380385
Total Equipment Costs1020030
Employee Benefits as a % of Salaries21.222.523.423.321.4

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 is participates in the following shared service agreements:
  • Union County Educational Service Commission for coordinated out of
  • district special education and non-public trasnportation; special
  • education instructional services; non-public student services;
  • environmental safety program including right-to-know, bloodborne
  • pathogens and PEOSHA; cooperative purchasing including natural gas; and
  • professional development and training.
  • Morris-Union Jointure Commission for special education out of district
  • transportation; special education instruction services; and professional
  • development and training.
  • Alliance for Competitive Energy Services (ACES) for electric services.
  • Diploma Joint Insurance Funds for all lines of insurance coverage and
  • workers compensation.
  • School Employees Health Benefits Program (SEHBP) for health insurance.
  • Township of Cranford for vehicle gasoline and diesel fuel.
  • State of New Jersey Cooperative Purchasing Program.
  • County of Union Cooperative Purchasing Program.

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,965,510 (A)
Estimated Net Taxable Valuation (as of 01/10/2008)1,652,671,044 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1002.5998 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy43,323,880 (D)
Estimated Net Taxable Valuation (as of 01/10/2008)1,652,671,044 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1002.6214 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy42,965,510 (G)
Estimated Equalized Valuation (as of 10/01/2007)4,193,673,827 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0245 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy43,323,880 (J)
Estimated Equalized Valuation (as of 10/01/2007)4,193,673,827 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.0331 (L)