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User Friendly Budgets
2012-13

UNION - CRANFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,3183,2913,290
Pupils on Roll Regular Shared-Time1344
spacing
Pupils on Roll - Special Full-Time556598600
Pupils on Roll - Special Shared-Time141213
Private School Placements182022
spacing
Pupils Sent to Other Dists-Spec Ed Prog11108
Pupils Received606364
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 411,648 2,017,969
Revenues from Local Sources:
Local Tax Levy 10-1210 46,233,915 46,806,452 47,509,629
Tuition 10-1300 3,374,520 3,192,196 3,048,318
Transportation Fees from Individuals 10-1410 1,342 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 150,822 165,453 145,500
SUBTOTAL  49,760,599 50,164,101 50,703,447
Revenues from State Sources:
Extraordinary Aid 10-3131 668,051 439,433 439,433
Other State Aids 10-3XXX 18,090 0 0
Categorical Special Education Aid 10-3132 751,837 1,271,309 2,003,509
Equalization Aid 10-3176 0 0 103,805
Categorical Security Aid 10-3177 0 0 55,760
Categorical Transportation Aid 10-3121 0 0 72,611
SUBTOTAL  1,437,978 1,710,742 2,675,118
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,915 0 0
SUBTOTAL  8,915 114,366 0
Adjustment for Prior Year Encumbrances  0 422,176 0
Actual Revenues (Over)/Under Expenditures  -1,517,858 0 0
TOTAL OPERATING BUDGET  49,689,634 52,823,033 55,396,534
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,370 51,772 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 137,294 138,504 117,729
TOTAL REVENUES FROM STATE SOURCES  137,294 138,504 117,729
Revenues from Federal Sources:
Title I 20-4411-4416 97,972 91,824 80,227
Title II 20-4451-4455 79,551 85,693 75,609
Title IV 20-4471-4474 265 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,211,930 959,126 873,959
Other 20-4XXX 54,367 43,503 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,444,085 1,180,146 1,029,795
TOTAL GRANTS AND ENTITLEMENTS  1,613,749 1,370,422 1,147,524
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 360,914 921,875 1,163,224
TOTAL REVENUES FROM LOCAL SOURCES  360,914 921,875 1,163,224
TOTAL LOCAL REPAYMENT OF DEBT  360,914 921,875 1,163,225
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  360,915 921,875 1,163,225
TOTAL REVENUES/SOURCES  51,664,298 55,115,330 57,707,283
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  51,664,298 55,115,330 57,707,283

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,089,02217,468,84617,738,146
Special Education 11-2XX-100-XXX5,787,5346,113,3066,230,646
Basic Skills/Remedial 11-230-100-XXX502,497567,392574,949
Bilingual Education 11-240-100-XXX28,92929,43829,974
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX307,803316,880323,419
School Sponsored Athletics 11-402-100-XXX628,035645,459651,671
Summer School 11-422-XXX-XXX89,412101,075108,374
Community Services Programs/Operations 11-800-330-XXX85,17087,57586,643
Support Services:
Tuition 11-000-100-XXX1,349,9031,713,4061,689,543
Attendance and Social Work Services 11-000-211-XXX2,6142,7002,700
Health Services 11-000-213-XXX575,989561,620567,036
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,825,8341,970,5632,131,164
Guidance 11-000-218-XXX856,957832,862847,832
Child Study Teams 11-000-219-XXX1,092,5931,230,2541,321,251
Improvement of Instructional Services 11-000-221-XXX762,846835,658912,941
Educational Media Services - School Library 11-000-222-XXX310,463337,527394,271
Instructional Staff Training Services 11-000-223-XXX31,79592,735123,690
General Administration 11-000-230-XXX851,660840,752778,151
School Administration 11-000-240-XXX2,664,7122,795,9712,731,977
Central Svcs & Admin Info Technology 11-000-25X-XXX887,8751,002,0421,056,179
Operation and Maintenance of Plant Services 11-000-26X-XXX4,287,3494,754,5245,038,698
Student Transportation Services 11-000-270-XXX1,181,6611,230,1971,215,850
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,416,4019,192,40810,107,980
Total Support Services Expenditures 25,098,65227,393,21928,919,263
TOTAL GENERAL CURRENT EXPENSE 49,617,05452,723,19054,663,085
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X55,43589,872185,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX17,1459,971548,449
TOTAL CAPITAL EXPENDITURES 72,58099,843733,449
OPERATING BUDGET GRAND TOTAL 49,689,63452,823,03355,396,534
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,37051,7720
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX16,96816,96214,418
Nonpublic Auxiliary Services 20-XXX-XXX-XXX53,30452,72844,819
Nonpublic Handicapped Services 20-XXX-XXX-XXX46,62044,58737,899
Nonpublic Nursing Services 20-XXX-XXX-XXX20,40224,22720,593
Total State Projects 137,294138,504117,729
Federal Projects:
Title I 20-XXX-XXX-XXX97,97291,82480,227
Title II 20-XXX-XXX-XXX79,55185,69375,609
Title IV 20-XXX-XXX-XXX26500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,211,930959,126873,959
Other Special Projects 20-XXX-XXX-XXX54,36743,5030
Total Federal Projects 1,444,0851,180,1461,029,795
TOTAL GRANTS AND ENTITLEMENTS 1,613,7491,370,4221,147,524
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX360,915921,8751,163,225
TOTAL REPAYMENT OF DEBT 360,915921,8751,163,225
Total Expenditures 51,664,29855,115,33057,707,283
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 51,664,29855,115,33057,707,283

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget1,537,7651,581,9641,859,9741,046,347
  Repayment of Debt2110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve70,1851,274,5271,204,3420
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,53612,01512,53912,77413,276
Total Classroom Instruction7,5647,3977,6817,7678,022
Classroom-Salaries and Benefits7,1867,0807,3557,4247,689
Classroom-General Supplies and Textbooks298236241244232
Classroom-Purchased Services and Other79828599100
Total Support Services1,8581,6921,8011,8371,993
Support Services-Salaries and Benefits1,7271,5101,5741,6031,713
Total Administrative Costs1,3761,3601,3921,4511,451
Administration-Salaries and Benefits1,2121,1931,2221,2611,273
Legal Costs032433434
Total Operations and Maintenance of Plant1,3131,2591,3391,3991,482
Operations & Maintenance of Plant-Salary & Ben.810832871866861
Board Contribution to Food Services00000
Total Extracurricular Costs398280296291299
Total Equipment Costs21402347
Employee Benefits as a % of Salaries23.124.726.426.128.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • education 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 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 Purchasing Program.
  • Count of Union Cooperative Purchasing Program.
  • Middlesex County Regional Educational Services Commission Cooperative
  • Purchasing Program.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,158,041 (A)
Estimated Net Taxable Valuation (as of 02/10/2012)1,639,614,100 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.8762 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,321,265 (D)
Estimated Net Taxable Valuation (as of 02/10/2012)1,639,614,100 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.9471 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,158,041 (G)
Estimated Equalized Valuation (as of 10/01/2011)4,080,723,657 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1556 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy48,321,265 (J)
Estimated Equalized Valuation (as of 10/01/2011)4,080,723,657 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1841 (L)

 

Administrative Salaries
Employee Name: Dr. Gayle M. Carrick 
Job TitleSuperintendent Asst Business Administrator 
Base Annual Salary167,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2015 
  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: 
Allowances3,365 
Bonuses24,958 
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. James V. McLaughlin 
Job TitleAssistant Superintendent 
Base Annual Salary158,963 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 
Bonuses3,179 
Stipends2,000 
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 
Base Annual Salary134,259 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 
Bonuses2,685 
Stipends2,000 
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 Salary90,444 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 Salary153,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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 
Bonuses3,060 
Stipends5,000 
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