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User Friendly Budgets
2008

GLOUCESTER - LOGAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2006
Actual
October 15, 2007
Actual
October 15, 2008
Estimated
Pupils on Roll Regular Full-Time852800805
spacing
Pupils on Roll - Special Full-Time757368
Private School Placements765
spacing
Pupils Sent to Other Districts-Reg Prog347345346
Pupils Sent to Other Dists-Spec Ed Prog443643
Pupils Received10610

 

Advertised Revenues
Budget CategoryAccount2006-07
Actual
2007-08
Revised
2008-09
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 886,679 767,852
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 99,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,122,574 10,746,814 11,176,687
Tuition 10-1300 160,522 78,700 96,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,450 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 149,901 100,000 100,800
SUBTOTAL  10,432,997 10,927,964 11,375,487
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,772,759 3,772,759 0
Transportation Aid 10-3120 317,373 317,373 0
Special Education Aid 10-3130 812,075 812,075 0
Bilingual Education 10-3140 5,935 5,935 0
Stabilization Aid 10-3171 407,012 407,012 0
Extraordinary Aid 10-3131 5,588 0 7,103
Consolidated Aid 10-3195 145,264 145,264 0
Additional Formula Aid 10-3196 0 163,813 0
Other State Aids 10-3XXX 5,221 130,449 0
Categorical Special Education Aid 10-3132 0 0 592,832
Equalization Aid 10-3176 0 0 4,933,145
Categorical Security Aid 10-3177 0 0 95,356
Categorical Transportation Aid 10-3121 0 0 249,140
SUBTOTAL  5,471,227 5,754,680 5,877,576
Adjustment for Prior Year Encumbrances  0 24,266 0
Actual Revenues (Over)/Under Expenditures  -86,171 0 0
TOTAL OPERATING BUDGET  15,818,053 17,692,589 18,020,915
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,701 7,786 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 0 36,300
Other Restricted Entitlements 20-32XX 38,513 44,924 0
TOTAL REVENUES FROM STATE SOURCES  38,513 44,924 36,300
Revenues from Federal Sources:
Title I 20-4411-4416 59,305 48,390 41,132
Title VI 20-4417-4418 0 1,552 1,320
I.D.E.A. Part B (Handicapped) 20-4420-4429 237,984 258,014 219,313
Other 20-4XXX 53,813 35,879 37,080
TOTAL REVENUES FROM FEDERAL SOURCES  351,102 343,835 298,845
TOTAL GRANTS AND ENTITLEMENTS  393,316 396,545 335,145
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 10,493 1
Revenues from Local Sources:
Local Tax Levy 40-1210 992,917 980,886 963,417
Miscellaneous 40-1XXX 897 0 0
TOTAL REVENUES FROM LOCAL SOURCES  993,814 980,886 963,417
Revenues from State Sources:
Debt Service Aid Type II 40-3160 594,039 593,104 576,357
TOTAL LOCAL REPAYMENT OF DEBT  1,587,853 1,584,483 1,539,775
Actual Revenues (Over)/Under Expenditures  10,345 0 0
TOTAL REPAYMENT OF DEBT  1,598,198 1,584,483 1,539,775
TOTAL REVENUES/SOURCES  17,809,567 19,673,617 19,895,835

 

Advertised Appropriations
Budget CategoryAccount2006-07
Expenditures
2007-08
Rev. Approp.
2008-09
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,205,9904,622,9324,764,656
Special Education 11-2XX-100-XXX516,752530,416524,734
Basic Skills/Remedial 11-230-100-XXX204,011253,854269,481
Bilingual Education 11-240-100-XXX5,4015,9350
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX41,67848,87550,110
School Sponsored Athletics 11-402-100-XXX4,90600
Other Instructional Programs 11-4XX-100-XXX011,66011,660
Support Services:
Tuition 11-000-100-XXX4,308,8934,816,6704,868,012
Attendance and Social Work Services 11-000-211-XXX20,82621,86822,419
Health Services 11-000-213-XXX124,925136,054141,208
Students - Related & Extraordinary 11-000-216,217238,914283,144305,639
Guidance 11-000-218-XXX85,59190,61292,641
Child Study Teams 11-000-219-XXX291,380329,324336,349
Improvement of Instructional Services 11-000-221-XXX179,810196,732195,993
Educational Media Services - School Library 11-000-222-XXX176,678287,755281,514
Instructional Staff Training Services 11-000-223-XXX12,49136,30036,300
General Administration 11-000-230-XXX261,015343,119309,046
School Administration 11-000-240-XXX374,193426,266380,854
Central Svcs & Admin Info Technology 11-000-25X-XXX266,029243,563232,542
Operation and Maintenance of Plant Services 11-000-26X-XXX1,251,1581,380,2691,413,799
Student Transportation Services 11-000-270-XXX1,288,8661,339,6431,350,031
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,793,2821,982,0662,165,837
Food Services 11-000-310-XXX39,06940,00040,000
Total Support Services Expenditures 10,713,12011,953,38512,172,184
TOTAL GENERAL CURRENT EXPENSE 15,691,85817,427,05717,792,825
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60400132,000
Interest Earned on Capital Reserve 10-60402,4502,000
Equipment 12-XXX-XXX-73X67,68747,3007,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,565176,87248,000
TOTAL CAPITAL EXPENDITURES 93,252226,622189,000
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX32,94338,91039,090
Total Summer School 32,94338,91039,090
TOTAL SPECIAL SCHOOLS 32,94338,91039,090
OPERATING BUDGET GRAND TOTAL 15,818,05317,692,58918,020,915
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,7017,7860
Early Childhood Program Aid:
Instruction 20-211-100-XXX0034,300
Support Services 20-211-200-XXX002,000
TOTAL EARLY CHILDHOOD PROGRAM AID 0036,300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX38,51344,9240
Total State Projects 38,51344,92436,300
Federal Projects:
Title I 20-XXX-XXX-XXX59,30548,39041,132
Title VI 20-XXX-XXX-XXX01,5521,320
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX237,984258,014219,313
Other Special Projects 20-XXX-XXX-XXX53,81335,87937,080
Total Federal Projects 351,102343,835298,845
TOTAL GRANTS AND ENTITLEMENTS 393,316396,545335,145
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,598,1981,584,4831,539,775
TOTAL REPAYMENT OF DEBT 1,598,1981,584,4831,539,775
Total Expenditures 17,809,56719,673,61719,895,835

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/06
Audited
Balance
6/30/07
Estimated
Balance
6/30/08
Estimated
Balance
6/30/09
Unreserved:
  General Operating Budget485,481587,252674,561346,561
  Repayment of Debt20,83910,49410
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,73896,536-14133,986
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,178,6741,063,840439,8520
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2005-06
Actual
2006-07
Actual
2007-08
Original
Budget
2007-08
Revised
Budget
2008-09
Proposed
Budget
Total Comparative Per Pupil Cost10,44710,81312,62012,91013,300
Total Classroom Instruction6,2966,6037,7427,8158,115
Classroom-Salaries and Benefits5,7766,1406,9296,9847,271
Classroom-General Supplies and Textbooks390291519531429
Classroom-Purchased Services and Other130173294301415
Total Support Services1,5151,5241,9081,9852,066
Support Services-Salaries and Benefits1,4271,4561,7411,8151,915
Total Administrative Costs1,1841,1871,2701,3741,309
Administration-Salaries and Benefits1,0201,0371,0581,1341,082
Total Operations and Maintenance of Plant1,3491,3861,5901,6311,680
Operations & Maintenance of Plant-Salary & Ben.212211236241259
Total Food Services Costs4042454646
Total Extracurricular Costs5258645766
Total Equipment Costs1087337548
Employee Benefits as a % of Salaries26.827.429.628.430.4

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 the 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.

 

Shared Services
  • Listed below are shared services agreements that the Logan Township
  • School District participate in:
  • Recyclables are collected by Logan Township
  • Transportation for Special Education Students - Gloucester County Special
  • Services School District
  • After School High School Transportation - Kingsway Regional HS
  • All insurance lines provided by the Gloucester County Joint Insurance
  • Fund
  • Logan Township provides lawn cutting services to the district

 

Estimated Tax Rate Information
A. Estimated 08-09 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,176,687 (A)
Estimated Net Taxable Valuation (as of 01/25/2008)619,705,061 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)x1001.8035 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,140,104 (D)
Estimated Net Taxable Valuation (as of 01/25/2008)619,705,061 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)x1001.9590 (F)
B. Estimated 08-09 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,176,687 (G)
Estimated Equalized Valuation (as of 01/25/2008)1,093,918,907 (H)
Estimated 08-09 Equalized General Fund School Tax Rate=(G)/(H)x1001.0217 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,140,104 (J)
Estimated Equalized Valuation (as of 01/25/2008)1,093,918,907 (K)
Estimated 08-09 Equalized Total School Tax Rate=(J)/(K)x1001.1098 (L)