03/09/2012 UNION - CRANFORD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3318 3291 3290
Pupils on Roll Regular Shared-Time 13 4 4
Pupils on Roll - Special Full-Time 556 598 600
Pupils on Roll - Special Shared-Time 14 12 13
Subtotal - Pupils On Roll 3901 3905 3907
Private School Placements 18 20 22
Pupils Sent to Other Dists-Spec Ed Prog 11 10 8
Pupils Received 60 63 64
Pupils in State Facilities 1
UNION - CRANFORD TWP
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 411,648 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
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
Categorical Special Education Aid 10-3132 751,837 1,271,309 2,003,509
Equalization Aid 10-3176 103,805
Categorical Security Aid 10-3177 55,760
Categorical Transportation Aid 10-3121 72,611
SUBTOTAL 1,437,978 1,710,742 2,675,118
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,915
Education Jobs Fund 18-4522 114,366
SUBTOTAL 8,915 114,366
Adjustment for Prior Year Encumbrances 422,176
Actual Revenues (Over)/Under Expenditures -1,517,858
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
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
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,211,930 959,126 873,959
Other 20-4XXX 54,367 43,503
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 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
TOTAL REPAYMENT OF DEBT 360,915 921,875 1,163,225
TOTAL REVENUES/SOURCES 51,664,298 55,115,330 57,707,283
UNION - CRANFORD TWP
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 17,089,022 17,468,846 17,738,146
Special Education 11-2XX-100-XXX 5,787,534 6,113,306 6,230,646
Basic Skills/Remedial 11-230-100-XXX 502,497 567,392 574,949
Bilingual Education 11-240-100-XXX 28,929 29,438 29,974
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 307,803 316,880 323,419
School Sponsored Athletics 11-402-100-XXX 628,035 645,459 651,671
Summer School 11-422-XXX-XXX 89,412 101,075 108,374
Community Services Programs/Operations 11-800-330-XXX 85,170 87,575 86,643
Support Services:
Tuition 11-000-100-XXX 1,349,903 1,713,406 1,689,543
Attendance and Social Work Services 11-000-211-XXX 2,614 2,700 2,700
Health Services 11-000-213-XXX 575,989 561,620 567,036
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,825,834 1,970,563 2,131,164
Guidance 11-000-218-XXX 856,957 832,862 847,832
Child Study Teams 11-000-219-XXX 1,092,593 1,230,254 1,321,251
Improvement of Instructional Services 11-000-221-XXX 762,846 835,658 912,941
Educational Media Services - School Library 11-000-222-XXX 310,463 337,527 394,271
Instructional Staff Training Services 11-000-223-XXX 31,795 92,735 123,690
General Administration 11-000-230-XXX 851,660 840,752 778,151
School Administration 11-000-240-XXX 2,664,712 2,795,971 2,731,977
Central Svcs & Admin Info Technology 11-000-25X-XXX 887,875 1,002,042 1,056,179
Operation and Maintenance of Plant Services 11-000-26X-XXX 4,287,349 4,754,524 5,038,698
Student Transportation Services 11-000-270-XXX 1,181,661 1,230,197 1,215,850
Personal Services - Employee Benefits 11-XXX-XXX-2XX 8,416,401 9,192,408 10,107,980
Total Support Services Expenditures 25,098,652 27,393,219 28,919,263
TOTAL GENERAL CURRENT EXPENSE 49,617,054 52,723,190 54,663,085
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 55,435 89,872 185,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 17,145 9,971 548,449
TOTAL CAPITAL EXPENDITURES 72,580 99,843 733,449
OPERATING BUDGET GRAND TOTAL 49,689,634 52,823,033 55,396,534
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 32,370 51,772
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 16,968 16,962 14,418
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 53,304 52,728 44,819
Nonpublic Handicapped Services 20-XXX-XXX-XXX 46,620 44,587 37,899
Nonpublic Nursing Services 20-XXX-XXX-XXX 20,402 24,227 20,593
Total State Projects 137,294 138,504 117,729
Federal Projects:
Title I 20-XXX-XXX-XXX 97,972 91,824 80,227
Title II 20-XXX-XXX-XXX 79,551 85,693 75,609
Title IV 20-XXX-XXX-XXX 265
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,211,930 959,126 873,959
Other Special Projects 20-XXX-XXX-XXX 54,367 43,503
Total Federal Projects 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
Repayment of Debt - Regular 40-701-510-XXX 360,915 921,875 1,163,225
TOTAL REPAYMENT OF DEBT 360,915 921,875 1,163,225
Total Expenditures 51,664,298 55,115,330 57,707,283
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 51,664,298 55,115,330 57,707,283
UNION - CRANFORD TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 1,537,765 1,581,964 1,859,974 1,046,347
Repayment of Debt 2 1 1 0
Restricted 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 70,185 1,274,527 1,204,342 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
UNION - CRANFORD TWP
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 12536 12015 12539 12774 13276
Total Classroom Instruction 7564 7397 7681 7767 8022
Classroom-Salaries and Benefits 7186 7080 7355 7424 7689
Classroom-General Supplies and Textbooks 298 236 241 244 232
Classroom-Purchased Services and Other 79 82 85 99 100
Total Support Services 1858 1692 1801 1837 1993
Support Services-Salaries and Benefits 1727 1510 1574 1603 1713
Total Administrative Costs 1376 1360 1392 1451 1451
Administration-Salaries and Benefits 1212 1193 1222 1261 1273
Legal Costs 0 32 43 34 34
Total Operations and Maintenance of Plant 1313 1259 1339 1399 1482
Operations & Maintenance of Plant-Salary & Ben. 810 832 871 866 861
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 398 280 296 291 299
Total Equipment Costs 2 14 0 23 47
Employee Benefits as a % of Salaries 23.1 24.7 26.4 26.1 28.2
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
UNION - CRANFORD TWP
Shared Services -- Description of 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.
UNION - CRANFORD TWP
22a. Estimated Tax Rate Information ______________________________
A. Estimated 12-13 School Tax Rate__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 47,158,041 (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)X100 2.8762 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 48,321,265 (D)
Estimated Net Taxable Valuation (as of 02/10/2012 ) 1,639,614,100 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 2.9471 (F)
B. Estimated 12-13 Equalized School Tax Rate____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 47,158,041 (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)X100 1.1556 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 48,321,265 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 4,080,723,657 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.1841 (L)
UNION - CRANFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Gayle M. Carrick
Job Title Superintendent
Asst Business Administrator
Base Annual Salary 167,500
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2015
Annual Work Days 253
Annual Vacation Days 22
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,365
Bonuses 24,958
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 30,000
Description of:
Buyback of Sick Days Max. at retire. or as permitted by law
Buyback of Vac. Days Max. of 44 days or as permitted by law
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
UNION - CRANFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. James V. McLaughlin
Job Title Assistant Superintendent
Base Annual Salary 158,963
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 253
Annual Vacation Days 22
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,313
Bonuses 3,179
Stipends 2,000
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 30,000
Description of:
Buyback of Sick Days Max. at retire. or as permitted by law
Buyback of Vac. Days Max. of 44 days or as permitted by law
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
UNION - CRANFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. Rosemarie Macaluso
Job Title Assistant Superintendent
Base Annual Salary 134,259
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 253
Annual Vacation Days 22
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,912
Bonuses 2,685
Stipends 2,000
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 30,000
Description of:
Buyback of Sick Days Max. at retire. or as permitted by law
Buyback of Vac. Days Max. of 44 days or as permitted by law
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
UNION - CRANFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Robert J. Carfagno, CPA
Job Title Business Administrator
Base Annual Salary 153,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 253
Annual Vacation Days 22
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,095
Bonuses 3,060
Stipends 5,000
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 30,000
Description of:
Buyback of Sick Days Max. at retire. or as permitted by law
Buyback of Vac. Days Max. of 44 days or as permitted by law
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
UNION - CRANFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Michael Mangini
Job Title Information Technology
Base Annual Salary 90,444
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? Y
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 253
Annual Vacation Days 22
Annual Sick Days 15
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 780
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 30,000
Description of:
Buyback of Sick Days Max. at retire. or as permitted by law
Buyback of Vac. Days Max. of 44 days or as permitted by law
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments