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User Friendly Budgets
2011-2012

UNION - CRANFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,3033,3183,352
Pupils on Roll Regular Shared-Time101313
spacing
Pupils on Roll - Special Full-Time564556560
Pupils on Roll - Special Shared-Time161414
Private School Placements211817
spacing
Pupils Sent to Other Dists-Spec Ed Prog71113
Pupils Received636065
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 385,000 411,648
Revenues from Local Sources:
Local Tax Levy 10-1210 44,780,105 46,233,915 46,806,452
Tuition 10-1300 3,117,970 2,937,400 2,980,300
Transportation Fees from Individuals 10-1410 4,420 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 163,916 170,691 165,453
SUBTOTAL  48,066,411 49,342,006 49,952,205
Revenues from State Sources:
Extraordinary Aid 10-3131 545,606 439,433 439,433
Other State Aids 10-3XXX 18,454 0 0
Categorical Special Education Aid 10-3132 2,072,106 751,837 1,271,309
Equalization Aid 10-3176 602,815 0 0
Categorical Security Aid 10-3177 187,698 0 0
Categorical Transportation Aid 10-3121 170,072 0 0
SUBTOTAL  3,596,751 1,191,270 1,710,742
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 14,056 0
Equalization Aid - ARRA ESF 16-4520 128,644 0 0
Equalization Aid - ARRA GSF 17-4521 4,980 0 0
Education Jobs Fund 18-4522 0 0 110,892
SUBTOTAL  133,624 14,056 110,892
Adjustment for Prior Year Encumbrances  0 152,859 0
Actual Revenues (Over)/Under Expenditures  -389,901 0 0
TOTAL OPERATING BUDGET  51,406,885 51,085,191 52,185,487
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 50,111 35,653 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 152,354 132,206 112,377
TOTAL REVENUES FROM STATE SOURCES  152,354 132,206 112,377
Revenues from Federal Sources:
Title I 20-4411-4416 85,614 109,539 72,961
Title II 20-4451-4455 0 89,635 81,870
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,223,255 898,278 850,315
Other 20-4XXX 166,894 490,786 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,475,763 1,588,238 1,005,146
TOTAL GRANTS AND ENTITLEMENTS  1,678,228 1,756,097 1,117,523
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 275,880 360,914 921,875
TOTAL REVENUES FROM LOCAL SOURCES  275,880 360,914 921,875
TOTAL LOCAL REPAYMENT OF DEBT  275,880 360,916 921,875
Actual Revenues (Over)/Under Expenditures  83,979 0 0
TOTAL REPAYMENT OF DEBT  359,859 360,916 921,875
TOTAL REVENUES/SOURCES  53,444,972 53,202,204 54,224,885
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  53,444,972 53,202,204 54,224,885

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,456,54417,202,95117,584,842
Special Education 11-2XX-100-XXX6,093,4835,811,2525,829,345
Basic Skills/Remedial 11-230-100-XXX425,715513,998579,613
Bilingual Education 11-240-100-XXX28,93929,47429,438
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX454,306317,281320,383
School Sponsored Athletics 11-402-100-XXX870,252659,447667,416
Summer School 11-422-XXX-XXX148,298118,95396,075
Community Services Programs/Operations 11-800-330-XXX80,71389,41589,637
Support Services:
Tuition 11-000-100-XXX1,304,7591,399,9811,709,282
Attendance and Social Work Services 11-000-211-XXX17,4152,7002,700
Health Services 11-000-213-XXX563,582557,411560,620
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,807,0131,856,0541,988,097
Guidance 11-000-218-XXX902,881892,285839,205
Child Study Teams 11-000-219-XXX1,090,2291,112,0961,129,800
Improvement of Instructional Services 11-000-221-XXX1,076,599781,258853,110
Educational Media Services - School Library 11-000-222-XXX412,985330,498336,973
Instructional Staff Training Services 11-000-223-XXX85,55150,15668,122
General Administration 11-000-230-XXX869,418860,193825,691
School Administration 11-000-240-XXX2,694,2222,684,1782,745,772
Central Svcs & Admin Info Technology 11-000-25X-XXX900,241890,840890,312
Operation and Maintenance of Plant Services 11-000-26X-XXX4,510,2234,555,0324,541,361
Student Transportation Services 11-000-270-XXX1,365,2241,370,5481,245,157
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,241,6668,939,1509,242,565
Total Support Services Expenditures 25,842,00826,282,38026,978,767
TOTAL GENERAL CURRENT EXPENSE 51,400,25851,025,15152,175,516
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,42042,8950
Facilities Acquisition and Construction Services 12-000-4XX-XXX017,1459,971
TOTAL CAPITAL EXPENDITURES 6,42060,0409,971
Summer School:
Instruction 13-422-100-XXX20700
Total Summer School 20700
TOTAL SPECIAL SCHOOLS 20700
OPERATING BUDGET GRAND TOTAL 51,406,88551,085,19152,185,487
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX50,11135,6530
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,14618,75715,944
Nonpublic Auxiliary Services 20-XXX-XXX-XXX57,15151,35143,649
Nonpublic Handicapped Services 20-XXX-XXX-XXX47,73239,87333,893
Nonpublic Nursing Services 20-XXX-XXX-XXX26,32522,22518,891
Total State Projects 152,354132,206112,377
Federal Projects:
Title I 20-XXX-XXX-XXX85,614109,53972,961
Title II 20-XXX-XXX-XXX089,63581,870
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,223,255898,278850,315
Other Special Projects 20-XXX-XXX-XXX166,894490,7860
Total Federal Projects 1,475,7631,588,2381,005,146
TOTAL GRANTS AND ENTITLEMENTS 1,678,2281,756,0971,117,523
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX359,859360,916921,875
TOTAL REPAYMENT OF DEBT 359,859360,916921,875
Total Expenditures 53,444,97253,202,20454,224,885
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 53,444,97253,202,20454,224,885

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget1,267,8481,537,7651,352,7651,011,302
  Repayment of Debt83,981200
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve070,18570,1850
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,18112,50312,32012,41312,539
Total Classroom Instruction7,2487,5647,6457,5867,681
Classroom-Salaries and Benefits6,8487,1867,3197,2457,355
Classroom-General Supplies and Textbooks313298241241241
Classroom-Purchased Services and Other86798510185
Total Support Services1,8451,8581,6371,7561,801
Support Services-Salaries and Benefits1,6801,7271,5001,5501,574
Total Administrative Costs1,3831,3761,3781,3941,392
Administration-Salaries and Benefits1,2141,2121,2101,2241,222
Legal Costs032282833
Total Operations and Maintenance of Plant1,3041,3131,3351,3491,339
Operations & Maintenance of Plant-Salary & Ben.809810856859871
Total Food Services Costs00000
Total Extracurricular Costs380398294296296
Total Equipment Costs2020110
Employee Benefits as a % of Salaries20.923.1262626.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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 services
  • agreements:
  • Union County Educational Services Commission for coordinated out of
  • district special education and non-public transportation; special
  • educational 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 staff training.
  • Morris-Union Jointure Commission for special education out of district
  • transportation and in district special education transportation; special
  • edcuation instruction services; and professional development and
  • staff training.
  • Alliance for Competitive Energy Services (ACES) for electric services.
  • Diploma Joint Insurance Fund for all lines of insurance coverag 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 Purchasing Program.
  • County of Union Cooperative Purchasing Program.
  • Grant Writer Staff Position shared with two other LEA's.
  • Middlesex County Regional Educational Services Commission Cooperative
  • Purchasing Program.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,520,183 (A)
Estimated Net Taxable Valuation (as of 01/10/2011)1,646,591,408 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.8252 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,442,058 (D)
Estimated Net Taxable Valuation (as of 01/10/2011)1,646,591,408 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.8812 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,520,183 (G)
Estimated Equalized Valuation (as of 10/01/2010)4,131,400,021 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1260 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy47,442,058 (J)
Estimated Equalized Valuation (as of 10/01/2010)4,131,400,021 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1483 (L)

 

Administrative Salaries
Employee Name: Dr. Gayle M. Carrick 
Job TitleSuperintendent Asst Business Administrator 
Base Annual Salary180,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances4,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,700 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax. at retire. or as permitted by law 
   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 Administration 
Base Annual Salary155,920 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,313 
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 ContractMax. at retire. or as permitted by law 
   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. Rosemarie Macaluso 
Job TitleAssistant Superintendent Curriculum and Instruction 
Base Annual Salary130,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,912 
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 ContractMax. at retire. or as permitted by law 
   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 Salary88,888 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances780 
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 ContractMax. at retire. or as permitted by law 
   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 Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days253 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances6,095 
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 ContractMax. at retire. or as permitted by law 
   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