>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MIDDLESEX  >>CRANBURY TWP

User Friendly Budgets
2009

MIDDLESEX - CRANBURY TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time560541525
spacing
Pupils on Roll - Special Full-Time726663
Private School Placements9811
spacing
Pupils Sent to Other Districts-Reg Prog212233242
Pupils Sent to Other Dists-Spec Ed Prog333641

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 417,422 396,197
Withdrawal from Cap Res-for Local Share 10-307 0 0 650,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 100,000 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 14,630,991 15,216,230 15,465,852
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 106,427 29,751 106,000
SUBTOTAL  14,737,418 15,245,981 15,573,852
Revenues from State Sources:
Transportation Aid 10-3120 114,025 0 0
Special Education Aid 10-3130 461,991 0 0
Bilingual Education 10-3140 10,476 0 0
Extraordinary Aid 10-3131 15,938 66,743 36,743
Consolidated Aid 10-3195 43,345 0 0
Additional Formula Aid 10-3196 40,091 0 0
Other State Aids 10-3XXX 73,562 0 0
Categorical Special Education Aid 10-3132 0 460,786 381,573
Categorical Security Aid 10-3177 0 64,492 65,712
Categorical Transportation Aid 10-3121 0 243,764 321,757
SUBTOTAL  759,428 835,785 805,785
Adjustment for Prior Year Encumbrances  0 73,170 0
Actual Revenues (Over)/Under Expenditures  -905,305 0 0
TOTAL OPERATING BUDGET  14,591,541 16,672,358 17,625,834
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 6,010 5,390
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,056 6,104 4,800
TOTAL REVENUES FROM STATE SOURCES  10,056 6,104 4,800
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 162,274 160,478 132,542
Other 20-4XXX 19,809 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  182,083 160,478 132,542
TOTAL GRANTS AND ENTITLEMENTS  192,139 172,592 142,732
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 7
Revenues from Local Sources:
Local Tax Levy 40-1210 880,459 908,461 910,819
TOTAL REVENUES FROM LOCAL SOURCES  880,459 908,461 910,819
TOTAL LOCAL REPAYMENT OF DEBT  880,459 908,461 910,826
Actual Revenues (Over)/Under Expenditures  29,775 0 0
TOTAL REPAYMENT OF DEBT  910,234 908,461 910,826
TOTAL REVENUES/SOURCES  15,693,914 17,753,411 18,679,392

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,023,1524,046,1044,101,250
Special Education 11-2XX-100-XXX622,270694,176742,109
Basic Skills/Remedial 11-230-100-XXX142,084148,208199,245
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX53,54859,41659,017
School Sponsored Athletics 11-402-100-XXX83,13397,338100,980
Support Services:
Tuition 11-000-100-XXX4,269,4215,189,2885,571,578
Health Services 11-000-213-XXX290,569218,835267,463
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217215,217250,215191,845
Guidance 11-000-218-XXX81,52881,12996,293
Child Study Teams 11-000-219-XXX303,570298,395425,143
Improvement of Instructional Services 11-000-221-XXX84,09097,865103,583
Educational Media Services - School Library 11-000-222-XXX52,91089,56898,489
Instructional Staff Training Services 11-000-223-XXX38,04024,00024,000
General Administration 11-000-230-XXX314,115330,520334,245
School Administration 11-000-240-XXX225,175219,378220,116
Central Svcs & Admin Info Technology 11-000-25X-XXX297,613298,806241,906
Operation and Maintenance of Plant Services 11-000-26X-XXX1,176,4101,247,8051,325,344
Student Transportation Services 11-000-270-XXX801,270912,628965,356
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,412,5001,992,4761,905,872
Total Support Services Expenditures 9,562,42811,250,90811,771,233
TOTAL GENERAL CURRENT EXPENSE 14,486,61516,296,15016,973,834
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604002,000
Equipment 12-XXX-XXX-73X56,64912,7862,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX48,277363,422648,000
TOTAL CAPITAL EXPENDITURES 104,926376,208652,000
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 14,591,54116,672,35817,625,834
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX06,0105,390
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,9562,0022,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX01,4001,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX8500
Nonpublic Nursing Services 20-XXX-XXX-XXX2,7022,7021,400
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,31300
Other Special Projects 20-XXX-XXX-XXX4,00000
Total State Projects 10,0566,1044,800
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX162,274160,478132,542
Other Special Projects 20-XXX-XXX-XXX19,80900
Total Federal Projects 182,083160,478132,542
TOTAL GRANTS AND ENTITLEMENTS 192,139172,592142,732
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX910,234908,461910,826
TOTAL REPAYMENT OF DEBT 910,234908,461910,826
Total Expenditures 15,693,91417,753,41118,679,392

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget471,741737,378449,956321,956
  Repayment of Debt29,782770
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve18,1601,018,7051,018,705370,705
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve363,422268,197268,1970
      Tuition Reserve500,000800,000700,000500,000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost13,99914,79815,90216,79417,750
Total Classroom Instruction6,9799,0299,73410,27010,774
Classroom-Salaries and Benefits6,1857,8268,7159,1939,785
Classroom-General Supplies and Textbooks594994820866760
Classroom-Purchased Services and Other200209200211230
Total Support Services3,5661,9612,0832,2052,536
Support Services-Salaries and Benefits3,3721,4871,7971,9042,154
Total Administrative Costs1,2251,5551,6431,7381,652
Administration-Salaries and Benefits9471,2491,3301,4071,327
Total Operations and Maintenance of Plant1,9421,9852,1172,2372,439
Operations & Maintenance of Plant-Salary & Ben.528710709750825
Total Food Services Costs870000
Total Extracurricular Costs200249295312326
Total Equipment Costs109890213
Employee Benefits as a % of Salaries2623.831.531.829

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 Cranbury Township School District shares its school library space wit
  • h the municipal libary. The Cranbury School also pays for municipal waste
  • removal and water for the Township building. Recreational and sports te
  • ams access the district's facility at a high level. The Cranbury School
  • is partnered with the Middlesex Educational Commission in a consortium to
  • provide natural gas and electricity as well as special education and non
  • -public eduation transportation. The district purchases paper through a
  • pruchasing jointure with Pittsgrove Board of Education.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,465,852 (A)
Estimated Net Taxable Valuation (as of 02/18/2009)1,786,757,163 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1000.8656 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,376,671 (D)
Estimated Net Taxable Valuation (as of 02/18/2009)1,786,757,163 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1000.9166 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,465,852 (G)
Estimated Equalized Valuation (as of 02/18/2009)1,786,757,163 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.8656 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,376,671 (J)
Estimated Equalized Valuation (as of 02/18/2009)1,786,757,163 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1000.9166 (L)