03/23/2009 MIDDLESEX - CRANBURY TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 560 541 525
Pupils on Roll - Special Full-Time 72 66 63
Private School Placements 9 8 11
Pupils Sent to Other Districts-Reg Prog 212 233 242
Pupils Sent to Other Dists-Spec Ed Prog 33 36 41
MIDDLESEX - CRANBURY TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 417,422 396,197
Withdrawal from Cap Res-for Local Share 10-307 650,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 100,000 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 14,630,991 15,216,230 15,465,852
Interest Earned on Capital Reserve Funds 10-1XXX 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 106,427 29,751 106,000
SUBTOTAL 14,737,418 15,245,981 15,573,852
Revenues from State Sources:
Transportation Aid 10-3120 114,025
Special Education Aid 10-3130 461,991
Bilingual Education 10-3140 10,476
Extraordinary Aid 10-3131 15,938 66,743 36,743
Consolidated Aid 10-3195 43,345
Additional Formula Aid 10-3196 40,091
Other State Aids 10-3XXX 73,562
Categorical Special Education Aid 10-3132 460,786 381,573
Categorical Security Aid 10-3177 64,492 65,712
Categorical Transportation Aid 10-3121 243,764 321,757
SUBTOTAL 759,428 835,785 805,785
Adjustment for Prior Year Encumbrances 73,170
Actual Revenues (Over)/Under Expenditures -905,305
TOTAL OPERATING BUDGET 14,591,541 16,672,358 17,625,834
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,010 5,390
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 10,056 6,104 4,800
TOTAL REVENUES FROM STATE SOURCES 10,056 6,104 4,800
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 162,274 160,478 132,542
Other 20-4XXX 19,809
TOTAL REVENUES FROM FEDERAL SOURCES 182,083 160,478 132,542
TOTAL GRANTS AND ENTITLEMENTS 192,139 172,592 142,732
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 7
Revenues from Local Sources:
Local Tax Levy 40-1210 880,459 908,461 910,819
TOTAL REVENUES FROM LOCAL SOURCES 880,459 908,461 910,819
TOTAL LOCAL REPAYMENT OF DEBT 880,459 908,461 910,826
Actual Revenues (Over)/Under Expenditures 29,775
TOTAL REPAYMENT OF DEBT 910,234 908,461 910,826
TOTAL REVENUES/SOURCES 15,693,914 17,753,411 18,679,392
MIDDLESEX - CRANBURY TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 4,023,152 4,046,104 4,101,250
Special Education 11-2XX-100-XXX 622,270 694,176 742,109
Basic Skills/Remedial 11-230-100-XXX 142,084 148,208 199,245
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 53,548 59,416 59,017
School Sponsored Athletics 11-402-100-XXX 83,133 97,338 100,980
Support Services:
Tuition 11-000-100-XXX 4,269,421 5,189,288 5,571,578
Health Services 11-000-213-XXX 290,569 218,835 267,463
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 215,217 250,215 191,845
Guidance 11-000-218-XXX 81,528 81,129 96,293
Child Study Teams 11-000-219-XXX 303,570 298,395 425,143
Improvement of Instructional Services 11-000-221-XXX 84,090 97,865 103,583
Educational Media Services - School Library 11-000-222-XXX 52,910 89,568 98,489
Instructional Staff Training Services 11-000-223-XXX 38,040 24,000 24,000
General Administration 11-000-230-XXX 314,115 330,520 334,245
School Administration 11-000-240-XXX 225,175 219,378 220,116
Central Svcs & Admin Info Technology 11-000-25X-XXX 297,613 298,806 241,906
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,176,410 1,247,805 1,325,344
Student Transportation Services 11-000-270-XXX 801,270 912,628 965,356
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,412,500 1,992,476 1,905,872
Total Support Services Expenditures 9,562,428 11,250,908 11,771,233
TOTAL GENERAL CURRENT EXPENSE 14,486,615 16,296,150 16,973,834
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 2,000
Equipment 12-XXX-XXX-73X 56,649 12,786 2,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 48,277 363,422 648,000
TOTAL CAPITAL EXPENDITURES 104,926 376,208 652,000
OPERATING BUDGET GRAND TOTAL 14,591,541 16,672,358 17,625,834
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 6,010 5,390
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 1,956 2,002 2,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 1,400 1,400
Nonpublic Handicapped Services 20-XXX-XXX-XXX 85
Nonpublic Nursing Services 20-XXX-XXX-XXX 2,702 2,702 1,400
Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,313
Other Special Projects 20-XXX-XXX-XXX 4,000
Total State Projects 10,056 6,104 4,800
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 162,274 160,478 132,542
Other Special Projects 20-XXX-XXX-XXX 19,809
Total Federal Projects 182,083 160,478 132,542
TOTAL GRANTS AND ENTITLEMENTS 192,139 172,592 142,732
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 910,234 908,461 910,826
TOTAL REPAYMENT OF DEBT 910,234 908,461 910,826
Total Expenditures 15,693,914 17,753,411 18,679,392
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 15,693,914 17,753,411 18,679,392
MIDDLESEX - CRANBURY TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 471,741 737,378 449,956 321,956
Repayment of Debt 29,782 7 7 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 18,160 1,018,705 1,018,705 370,705
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 363,422 268,197 268,197 0
Tuition Reserve 500,000 800,000 700,000 500,000
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
MIDDLESEX - CRANBURY TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13999 14798 15902 16794 17750
Total Classroom Instruction 6979 9029 9734 10270 10774
Classroom-Salaries and Benefits 6185 7826 8715 9193 9785
Classroom-General Supplies and Textbooks 594 994 820 866 760
Classroom-Purchased Services and Other 200 209 200 211 230
Total Support Services 3566 1961 2083 2205 2536
Support Services-Salaries and Benefits 3372 1487 1797 1904 2154
Total Administrative Costs 1225 1555 1643 1738 1652
Administration-Salaries and Benefits 947 1249 1330 1407 1327
Total Operations and Maintenance of Plant 1942 1985 2117 2237 2439
Operations & Maintenance of Plant-Salary & Ben. 528 710 709 750 825
Total Food Services Costs 87 0 0 0 0
Total Extracurricular Costs 200 249 295 312 326
Total Equipment Costs 109 89 0 21 3
Employee Benefits as a % of Salaries 26.0 23.8 31.5 31.8 29.0
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.
MIDDLESEX - CRANBURY TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MIDDLESEX - CRANBURY TWP
Shared Services -- Description of Shared Services
_________________________________________________
The Cranbury Township School District shares its school library space wit
h the municipal libary. Recreational and sports team access the district
's facility at a high level. The Cranbury School is partnered with the
Middlesex Educational Commission in a corsortium to provide natural gas
and electrictiy as well as special education and non-public education tra
nsportation. The district purchasing paper through a purchasing jointure
with Pittsgrove Board of Education.
MIDDLESEX - CRANBURY TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 15,341,041 (A)
Estimated Net Taxable Valuation (as of 02/18/2009 ) 1,786,757,163 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.8586 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 16,250,681 (D)
Estimated Net Taxable Valuation (as of 02/18/2009 ) 1,786,757,163 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.9095 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 15,341,041 (G)
Estimated Equalized Valuation (as of 02/18/2009 ) 1,786,757,163 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8586 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 16,250,681 (J)
Estimated Equalized Valuation (as of 02/18/2009 ) 1,786,757,163 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.9095 (L)
MIDDLESEX - CRANBURY TWP
17. Salaries and Benefits of Certain District Employees
Name John Haney
Job Title Superintendent
Base Annual Salary 133,120
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 750
Other Insurances 500
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
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
MIDDLESEX - CRANBURY TWP
17. Salaries and Benefits of Certain District Employees
Name Joyce Picariello
Job Title Business Administrator
Base Annual Salary 109,150
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,000
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 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
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
MIDDLESEX - CRANBURY TWP
17. Salaries and Benefits of Certain District Employees
Name Michele Waldron
Job Title Other
Base Annual Salary 93,000
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 500
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
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
MIDDLESEX - CRANBURY TWP
17. Salaries and Benefits of Certain District Employees
Name Linda Penney
Job Title Other
Base Annual Salary 85,176
FTE .75
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 500
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
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
MIDDLESEX - CRANBURY TWP
17. Salaries and Benefits of Certain District Employees
Name Isabelle Perry
Job Title Other
Base Annual Salary 104,220
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
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 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
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