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User Friendly Budgets
2009

UNION - CRANFORD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,1553,2213,247
Pupils on Roll Regular Shared-Time1188
spacing
Pupils on Roll - Special Full-Time546542548
Pupils on Roll - Special Shared-Time111919
Private School Placements212122
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog765
Pupils Received706167
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 385,000 385,000
Revenues from Local Sources:
Local Tax Levy 10-1210 41,578,467 42,965,510 44,780,105
Tuition 10-1300 2,840,047 3,009,254 2,817,690
Other Restricted Miscellaneous Revenues 10-1XXX 36,288 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 268,614 319,900 178,921
SUBTOTAL  44,723,416 46,294,664 47,776,716
Revenues from State Sources:
Special Education Aid 10-3130 2,287,806 0 0
Extraordinary Aid 10-3131 165,143 439,433 439,433
Consolidated Aid 10-3195 374,035 0 0
Additional Formula Aid 10-3196 162,106 0 0
Other State Aids 10-3XXX 30,087 0 0
Categorical Special Education Aid 10-3132 0 1,982,149 2,072,106
Equalization Aid 10-3176 0 727,842 736,439
Categorical Security Aid 10-3177 0 263,780 275,887
Categorical Transportation Aid 10-3121 0 212,974 261,650
SUBTOTAL  3,019,177 3,626,178 3,785,515
Adjustment for Prior Year Encumbrances  0 151,853 0
Actual Revenues (Over)/Under Expenditures  490,149 0 0
TOTAL OPERATING BUDGET  48,232,742 50,457,695 51,947,231
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 165,400 68,878 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 197,265 212,086 212,086
TOTAL REVENUES FROM STATE SOURCES  197,265 212,086 212,086
Revenues from Federal Sources:
Title I 20-4411-4416 0 66,370 66,370
I.D.E.A. Part B (Handicapped) 20-4420-4429 806,000 836,016 822,184
Other 20-4XXX 170,005 178,690 130,530
TOTAL REVENUES FROM FEDERAL SOURCES  976,005 1,081,076 1,019,084
TOTAL GRANTS AND ENTITLEMENTS  1,338,670 1,362,040 1,231,170
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 83,979
Revenues from Local Sources:
Local Tax Levy 40-1210 346,233 358,370 275,880
Miscellaneous 40-1XXX 1 0 0
TOTAL REVENUES FROM LOCAL SOURCES  346,234 358,370 275,880
TOTAL LOCAL REPAYMENT OF DEBT  346,234 358,371 359,859
TOTAL REPAYMENT OF DEBT  346,234 358,371 359,859
TOTAL REVENUES/SOURCES  49,917,646 52,178,106 53,538,260

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,325,64717,146,05517,898,685
Special Education 11-2XX-100-XXX5,334,7495,730,5665,960,115
Basic Skills/Remedial 11-230-100-XXX248,681271,859278,695
Bilingual Education 11-240-100-XXX33,00534,33835,525
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX429,208455,512468,224
School Sponsored Athletics 11-402-100-XXX777,098810,350837,699
Summer School 11-422-XXX-XXX00121,719
Community Services Programs/Operations 11-800-330-XXX32,23094,09294,092
Support Services:
Tuition 11-000-100-XXX1,226,0621,349,9751,401,458
Attendance and Social Work Services 11-000-211-XXX15,78719,29919,810
Health Services 11-000-213-XXX553,254558,953575,294
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,604,4791,790,0521,668,316
Guidance 11-000-218-XXX810,317919,578938,330
Child Study Teams 11-000-219-XXX1,014,3951,025,3791,055,018
Improvement of Instructional Services 11-000-221-XXX1,146,8571,204,1321,191,960
Educational Media Services - School Library 11-000-222-XXX442,613466,372409,555
Instructional Staff Training Services 11-000-223-XXX86,857119,865115,655
General Administration 11-000-230-XXX948,4151,009,635930,634
School Administration 11-000-240-XXX2,507,5932,617,8872,687,647
Central Svcs & Admin Info Technology 11-000-25X-XXX880,902926,636946,770
Operation and Maintenance of Plant Services 11-000-26X-XXX4,715,1744,810,8124,875,639
Student Transportation Services 11-000-270-XXX1,436,3991,610,6761,680,684
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,262,0787,339,0507,755,707
Total Support Services Expenditures 24,651,18225,768,30126,252,477
TOTAL GENERAL CURRENT EXPENSE 47,831,80050,311,07351,947,231
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X126,58129,4000
Facilities Acquisition and Construction Services 12-000-4XX-XXX171,24700
TOTAL CAPITAL EXPENDITURES 297,82829,4000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX100,321113,9820
Support Services 13-422-200-XXX2,7933,2400
Total Summer School 103,114117,2220
TOTAL SPECIAL SCHOOLS 103,114117,2220
OPERATING BUDGET GRAND TOTAL 48,232,74250,457,69551,947,231
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX165,40068,8780
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX18,73224,19224,192
Nonpublic Auxiliary Services 20-XXX-XXX-XXX48,43063,69163,691
Nonpublic Handicapped Services 20-XXX-XXX-XXX78,51474,62774,627
Nonpublic Nursing Services 20-XXX-XXX-XXX34,12332,65632,656
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,46616,92016,920
Total State Projects 197,265212,086212,086
Federal Projects:
Title I 20-XXX-XXX-XXX066,37066,370
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX806,000836,016822,184
Other Special Projects 20-XXX-XXX-XXX170,005178,690130,530
Total Federal Projects 976,0051,081,0761,019,084
TOTAL GRANTS AND ENTITLEMENTS 1,338,6701,362,0401,231,170
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX346,234358,371359,859
TOTAL REPAYMENT OF DEBT 346,234358,371359,859
Total Expenditures 49,917,64652,178,10653,538,260

 

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 Budget820,287833,782548,782163,782
  Repayment of Debt1183,9790
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      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 Cost11,78912,12312,64612,53812,831
Total Classroom Instruction6,8977,1077,4737,3487,671
Classroom-Salaries and Benefits6,5006,7277,0596,9347,263
Classroom-General Supplies and Textbooks307280291303297
Classroom-Purchased Services and Other90100123111111
Total Support Services1,6121,8251,8901,9191,876
Support Services-Salaries and Benefits1,4651,6671,7251,7351,721
Total Administrative Costs1,3231,3781,4191,4201,418
Administration-Salaries and Benefits1,1551,1831,2271,2261,231
Total Operations and Maintenance of Plant1,5851,4171,4551,4261,436
Operations & Maintenance of Plant-Salary & Ben.797836881873877
Total Food Services Costs00000
Total Extracurricular Costs353376385387398
Total Equipment Costs2034080
Employee Benefits as a % of Salaries22.522.121.421.121.7

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 district currently participates in the following shared service
  • agrrements:
  • 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; 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 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 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,780,105 (A)
Estimated Net Taxable Valuation (as of 01/30/2009)1,661,732,702 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1002.6948 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,055,985 (D)
Estimated Net Taxable Valuation (as of 01/30/2009)1,661,732,702 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1002.7114 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy44,780,105 (G)
Estimated Equalized Valuation (as of 10/01/2008)4,297,223,343 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.0421 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,055,985 (J)
Estimated Equalized Valuation (as of 10/01/2008)4,297,223,343 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0485 (L)