03/19/2008 UNION - CRANFORD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3195 3155 3180
Pupils on Roll Regular Shared-Time 14 11 11
Pupils on Roll - Special Full-Time 504 546 551
Pupils on Roll - Special Shared-Time 11 11 11
Private School Placements 19 21 19
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 8 7 6
Pupils Received 67 70 75
Pupils in State Facilities 1 2 2
UNION - CRANFORD TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 570,866 385,000
Revenues from Local Sources:
Local Tax Levy 10-1210 39,872,851 41,578,467 42,965,510
Tuition 10-1300 2,690,009 2,979,620 3,006,875
Other Restricted Miscellaneous Revenues 10-1XXX 39,092 33,872
Unrestricted Miscellaneous Revenues 10-1XXX 375,215 384,390 319,900
SUBTOTAL 42,977,167 44,976,349 46,292,285
Revenues from State Sources:
Special Education Aid 10-3130 2,287,806 2,287,806
Extraordinary Aid 10-3131 185,866 439,433
Consolidated Aid 10-3195 374,035 374,035
Additional Formula Aid 10-3196 79,855 162,106
Other State Aids 10-3XXX 25,781
Categorical Special Education Aid 10-3132 1,982,149
Equalization Aid 10-3176 727,842
Categorical Security Aid 10-3177 263,780
Categorical Transportation Aid 10-3121 212,974
SUBTOTAL 2,953,343 2,823,947 3,626,178
Adjustment for Prior Year Encumbrances 655,497
Actual Revenues (Over)/Under Expenditures 814,107
TOTAL OPERATING BUDGET 46,744,617 49,026,659 50,303,463
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 57,044 62,275
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 192,771 204,586 204,586
TOTAL REVENUES FROM STATE SOURCES 192,771 204,586 204,586
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 773,132 827,203 809,156
Other 20-4XXX 137,105 203,133 132,957
TOTAL REVENUES FROM FEDERAL SOURCES 910,237 1,030,336 942,113
TOTAL GRANTS AND ENTITLEMENTS 1,160,052 1,297,197 1,146,699
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 348,627 346,233 358,370
TOTAL REVENUES FROM LOCAL SOURCES 348,627 346,233 358,370
TOTAL LOCAL REPAYMENT OF DEBT 348,627 346,234 358,371
Actual Revenues (Over)/Under Expenditures 1
TOTAL REPAYMENT OF DEBT 348,628 346,234 358,371
TOTAL REVENUES/SOURCES 48,253,297 50,670,090 51,808,533
UNION - CRANFORD TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 15,998,076 16,373,532 17,265,390
Special Education 11-2XX-100-XXX 4,921,804 5,331,566 5,742,144
Basic Skills/Remedial 11-230-100-XXX 241,010 254,393 270,813
Bilingual Education 11-240-100-XXX 31,551 32,957 34,338
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 410,289 439,330 443,574
School Sponsored Athletics 11-402-100-XXX 719,090 767,227 800,704
Community Services Programs/Operations 11-800-330-XXX 27,897 43,545 44,045
Support Services:
Tuition 11-000-100-XXX 1,110,305 1,330,266 1,217,493
Attendance and Social Work Services 11-000-211-XXX 16,622 19,299 20,099
Health Services 11-000-213-XXX 494,010 529,807 556,463
Students - Related & Extraordinary 11-000-216,217 1,343,534 1,594,674 1,554,092
Guidance 11-000-218-XXX 795,033 832,018 920,914
Child Study Teams 11-000-219-XXX 912,307 1,008,684 1,045,930
Improvement of Instructional Services 11-000-221-XXX 949,880 1,161,923 1,223,294
Educational Media Services - School Library 11-000-222-XXX 418,997 471,826 496,966
Instructional Staff Training Services 11-000-223-XXX 61,034 116,468 118,187
General Administration 11-000-230-XXX 844,829 1,021,641 966,949
School Administration 11-000-240-XXX 2,442,421 2,488,868 2,593,710
Central Svcs & Admin Info Technology 11-000-25X-XXX 838,991 919,942 940,319
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,347,899 4,829,215 4,862,373
Student Transportation Services 11-000-270-XXX 1,329,485 1,531,929 1,642,436
Personal Services - Employee Benefits 11-XXX-XXX-2XX 7,003,073 7,627,416 7,420,502
Total Support Services Expenditures 23,908,420 25,483,976 25,579,727
TOTAL GENERAL CURRENT EXPENSE 46,258,137 48,726,526 50,180,735
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 75,121 10,824
Facilities Acquisition and Construction Services 12-000-4XX-XXX 316,293 171,247
TOTAL CAPITAL EXPENDITURES 391,414 182,071
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 92,272 114,961 119,488
Support Services 13-422-200-XXX 2,794 3,101 3,240
Total Summer School 95,066 118,062 122,728
TOTAL SPECIAL SCHOOLS 95,066 118,062 122,728
OPERATING BUDGET GRAND TOTAL 46,744,617 49,026,659 50,303,463
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 57,044 62,275
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 21,445 24,704 24,704
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 52,326 48,250 48,250
Nonpublic Handicapped Services 20-XXX-XXX-XXX 73,807 79,829 79,829
Nonpublic Nursing Services 20-XXX-XXX-XXX 29,404 34,123 34,123
Nonpublic Technology Initiative 20-XXX-XXX-XXX 15,789 17,680 17,680
Total State Projects 192,771 204,586 204,586
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 773,132 827,203 809,156
Other Special Projects 20-XXX-XXX-XXX 137,105 203,133 132,957
Total Federal Projects 910,237 1,030,336 942,113
TOTAL GRANTS AND ENTITLEMENTS 1,160,052 1,297,197 1,146,699
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 348,628 346,234 358,371
TOTAL REPAYMENT OF DEBT 348,628 346,234 358,371
Total Expenditures 48,253,297 50,670,090 51,808,533
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 48,253,297 50,670,090 51,808,533
UNION - CRANFORD TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 1,277,352 820,287 449,421 64,421
Repayment of Debt 2 1 1 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 218,647 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
UNION - CRANFORD TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11275 11789 12055 12356 12646
Total Classroom Instruction 6705 6897 7242 7208 7473
Classroom-Salaries and Benefits 6293 6500 6857 6795 7059
Classroom-General Supplies and Textbooks 307 307 288 302 291
Classroom-Purchased Services and Other 104 90 97 111 123
Total Support Services 1535 1612 1695 1863 1890
Support Services-Salaries and Benefits 1391 1465 1552 1684 1725
Total Administrative Costs 1271 1323 1371 1419 1419
Administration-Salaries and Benefits 1101 1155 1190 1196 1227
Total Operations and Maintenance of Plant 1388 1585 1365 1460 1455
Operations & Maintenance of Plant-Salary & Ben. 815 797 843 842 881
Total Food Services Costs 0 0
Total Extracurricular Costs 354 353 357 380 385
Total Equipment Costs 10 20 0 3 0
Employee Benefits as a % of Salaries 21.2 22.5 23.4 23.3 21.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
UNION - CRANFORD TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
UNION - CRANFORD TWP
Shared Services -- Description of Shared Services
_________________________________________________
The district is participates in the following shared service agreements:
Union County Educational Service Commission for coordinated out of
district special education and non-public trasnportation; 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 Funds 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.
UNION - CRANFORD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 42,271,988 (A)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 1,652,671,044 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 2.5578 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 42,630,358 (D)
Estimated Net Taxable Valuation (as of 01/10/2008 ) 1,652,671,044 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 2.5795 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 42,271,988 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 4,193,673,827 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0080 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 42,630,358 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 4,193,673,827 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.0165 (L)