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User Friendly Budgets
2010

UNION - CRANFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2213,3033,309
Pupils on Roll Regular Shared-Time81010
spacing
Pupils on Roll - Special Full-Time542564565
Pupils on Roll - Special Shared-Time191616
Private School Placements212121
spacing
Pupils Sent to Other Dists-Spec Ed Prog6710
Pupils Received616366
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 489,718 385,000
Revenues from Local Sources:
Local Tax Levy 10-1210 42,965,510 44,780,105 46,233,915
Tuition 10-1300 2,865,803 2,957,538 2,937,400
Other Restricted Miscellaneous Revenues 10-1XXX 22,170 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 190,280 178,921 170,691
SUBTOTAL  46,043,763 47,916,564 49,342,006
Revenues from State Sources:
Extraordinary Aid 10-3131 544,151 439,433 439,433
Other State Aids 10-3XXX 22,797 0 0
Categorical Special Education Aid 10-3132 1,982,149 2,072,106 139,776
Equalization Aid 10-3176 555,657 602,815 612,061
Categorical Security Aid 10-3177 263,780 275,887 0
Categorical Transportation Aid 10-3121 212,974 261,650 0
SUBTOTAL  3,581,508 3,651,891 1,191,270
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 14,056
Equalization Aid - ARRA ESF 16-4520 0 128,644 0
Equalization Aid - ARRA GSF 17-4521 0 4,980 0
SUBTOTAL  0 133,624 14,056
Adjustment for Prior Year Encumbrances  0 103,060 0
Actual Revenues (Over)/Under Expenditures  -385,273 0 0
TOTAL OPERATING BUDGET  49,239,998 52,294,857 50,932,332
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 67,214 52,201 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 153,482 178,402 151,642
TOTAL REVENUES FROM STATE SOURCES  153,482 178,402 151,642
Revenues from Federal Sources:
Title I 20-4411-4416 7,655 122,192 63,477
Title II 20-4451-4455 0 0 82,174
I.D.E.A. Part B (Handicapped) 20-4420-4429 830,435 829,932 824,351
Other 20-4XXX 161,028 1,043,737 431,296
TOTAL REVENUES FROM FEDERAL SOURCES  999,118 1,995,861 1,401,298
TOTAL GRANTS AND ENTITLEMENTS  1,219,814 2,226,464 1,552,940
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 83,979 2
Transfers from Other Funds 40-5200 83,980 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 358,370 275,880 360,914
TOTAL REVENUES FROM LOCAL SOURCES  358,370 275,880 360,914
TOTAL LOCAL REPAYMENT OF DEBT  442,350 359,859 360,916
Actual Revenues (Over)/Under Expenditures  -83,980 0 0
TOTAL REPAYMENT OF DEBT  358,370 359,859 360,916
TOTAL REVENUES/SOURCES  50,818,182 54,881,180 52,846,188
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  50,818,182 54,881,180 52,846,188

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,026,54517,532,87217,278,708
Special Education 11-2XX-100-XXX5,722,8746,161,7105,992,006
Basic Skills/Remedial 11-230-100-XXX266,323439,295426,786
Bilingual Education 11-240-100-XXX34,24530,73829,474
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX450,907480,468300,031
School Sponsored Athletics 11-402-100-XXX796,135885,592668,027
Summer School 11-422-XXX-XXX0153,455118,953
Community Services Programs/Operations 11-800-330-XXX34,35189,37389,415
Support Services:
Tuition 11-000-100-XXX1,316,2601,293,4041,553,616
Attendance and Social Work Services 11-000-211-XXX17,81319,91118,946
Health Services 11-000-213-XXX565,042549,344557,411
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,768,1711,803,4931,663,499
Guidance 11-000-218-XXX887,008927,986940,995
Child Study Teams 11-000-219-XXX1,021,5441,105,9771,021,560
Improvement of Instructional Services 11-000-221-XXX1,081,5531,156,507780,294
Educational Media Services - School Library 11-000-222-XXX468,220413,078125,166
Instructional Staff Training Services 11-000-223-XXX98,851118,25051,215
General Administration 11-000-230-XXX960,686930,619857,740
School Administration 11-000-240-XXX2,612,1162,690,7952,640,784
Central Svcs & Admin Info Technology 11-000-25X-XXX888,048951,400887,317
Operation and Maintenance of Plant Services 11-000-26X-XXX4,425,6744,831,2054,501,020
Student Transportation Services 11-000-270-XXX1,437,0171,513,7261,474,448
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,173,0698,209,0328,937,776
Total Support Services Expenditures 24,721,07226,514,72726,011,787
TOTAL GENERAL CURRENT EXPENSE 49,052,45252,288,23050,915,187
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X75,9716,4200
Facilities Acquisition and Construction Services 12-000-4XX-XXX0017,145
TOTAL CAPITAL EXPENDITURES 75,9716,42017,145
Summer School:
Instruction 13-422-100-XXX108,3972070
Support Services 13-422-200-XXX3,17800
Total Summer School 111,5752070
TOTAL SPECIAL SCHOOLS 111,5752070
OPERATING BUDGET GRAND TOTAL 49,239,99852,294,85750,932,332
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX67,21452,2010
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,15222,20018,870
Nonpublic Auxiliary Services 20-XXX-XXX-XXX49,71754,46346,294
Nonpublic Handicapped Services 20-XXX-XXX-XXX40,38775,41464,102
Nonpublic Nursing Services 20-XXX-XXX-XXX31,88426,32522,376
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,34200
Total State Projects 153,482178,402151,642
Federal Projects:
Title I 20-XXX-XXX-XXX7,655122,19263,477
Title II 20-XXX-XXX-XXX0082,174
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX830,435829,932824,351
Other Special Projects 20-XXX-XXX-XXX161,0281,043,737431,296
Total Federal Projects 999,1181,995,8611,401,298
TOTAL GRANTS AND ENTITLEMENTS 1,219,8142,226,4641,552,940
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX358,370359,859360,916
TOTAL REPAYMENT OF DEBT 358,370359,859360,916
Total Expenditures 50,818,18254,881,18052,846,188
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 50,818,18254,881,18052,846,188

 

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 Budget833,7821,267,848878,130493,130
  Repayment of Debt183,98120
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost12,12312,18112,83112,75312,320
Total Classroom Instruction7,1077,2487,6717,6097,645
Classroom-Salaries and Benefits6,7276,8487,2637,2177,319
Classroom-General Supplies and Textbooks280313297296241
Classroom-Purchased Services and Other100861119785
Total Support Services1,8251,8451,8761,8941,637
Support Services-Salaries and Benefits1,6671,6801,7211,7351,500
Total Administrative Costs1,3781,3831,4181,4061,378
Administration-Salaries and Benefits1,1831,2141,2311,2221,210
Legal Costs00292828
Total Operations and Maintenance of Plant1,4171,3041,4361,4031,335
Operations & Maintenance of Plant-Salary & Ben.836809878848856
Total Food Services Costs00000
Total Extracurricular Costs376380398410294
Total Equipment Costs3420020
Employee Benefits as a % of Salaries22.120.921.722.926

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
  • The district currently participates in the following shared service
  • agreements:
  • Union County Educational Services Commission for coordinated out of
  • district special education and non-public transportation; 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 and in district special education transportation; special
  • education instruction services; and professional development and
  • training.
  • Alliance for Competitive Energy Services (ACES) for electric services.
  • Diploma Joint Insurance Fund for all lines of insurance coverage and
  • workers compensation.
  • School Employees Health Benefit Program (SEHBP) for health insurance.
  • Township of Cranford for vehicle gasoline and diesel fuel.
  • State of New Jersey Cooperative Program.
  • County of Union Cooperative Program.
  • Grant Writer Staff Position shared with two other LEA's.
  • Middlesex Regional Educational Services Commission Cooperative Purchasing
  • Program.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,233,915 (A)
Estimated Net Taxable Valuation (as of 01/31/2010)1,654,410,421 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.7946 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,594,829 (D)
Estimated Net Taxable Valuation (as of 01/31/2010)1,654,410,421 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8164 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,233,915 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,250,675,806 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,594,829 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,250,675,806 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0962 (L)

 

Administrative Salaries
Employee Name: Dr. Gayle M. Carrick 
Job TitleSuperintendent 
Base Annual Salary180,000 
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 Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances3,612 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other150 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum at retirement 
   Buyback of Vacation Days at the End of ContractMax. of 44 days or as permitted by law 
   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: Dr. James V. McLaughlin 
Job TitleAssistant Superintendent 
Base Annual Salary155,920 
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 Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,938 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other150 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum at Retirement 
   Buyback of Vacation Days at the End of ContractMax. of 44 days or as permitted by law 
   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: Michael Mangini 
Job TitleInformation Technology 
Base Annual Salary85,230 
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 Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances672 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum at Retirement 
   Buyback of Vacation Days at the End of ContractMax. of 44 days or as permitted by law 
   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. Carfagno, CPA 
Job TitleBusiness Administrator 
Base Annual Salary147,420 
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 Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances5,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other150 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum at Retirement 
   Buyback of Vacation Days at the End of ContractMax. of 44 days or as permitted by law 
   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: Rosemarie Macaluso 
Job TitleAssistant Superintendent 
Base Annual Salary130,000 
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 Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,822 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other150 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum at Retirement 
   Buyback of Vacation Days at the End of ContractMax. of 44 days or as permitted by law 
   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