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User Friendly Budgets
2009

GLOUCESTER - LOGAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time800813821
spacing
Pupils on Roll - Special Full-Time737375
Private School Placements636
spacing
Pupils Sent to Other Districts-Reg Prog345339317
Pupils Sent to Other Dists-Spec Ed Prog363656
Pupils Received654
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 767,852 849,389
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 1,600
Revenues from Local Sources:
Local Tax Levy 10-1210 10,746,814 11,176,687 11,224,583
Tuition 10-1300 95,991 96,000 87,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 1,200
Interest Earned on Capital Reserve Funds 10-1XXX 0 2,000 1,600
Unrestricted Miscellaneous Revenues 10-1XXX 81,195 100,800 10,000
SUBTOTAL  10,924,000 11,375,487 11,324,383
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 3,772,759 0 0
Transportation Aid 10-3120 317,373 0 0
Special Education Aid 10-3130 812,075 0 0
Bilingual Education 10-3140 5,935 0 0
Stabilization Aid 10-3171 407,012 0 0
Extraordinary Aid 10-3131 8,580 7,103 0
Additional Formula Aid 10-3196 163,813 0 0
Other State Aids 10-3XXX 285,257 0 0
Categorical Special Education Aid 10-3132 0 592,832 614,020
Equalization Aid 10-3176 0 4,933,145 4,846,503
Categorical Security Aid 10-3177 0 95,356 100,557
Categorical Transportation Aid 10-3121 0 249,140 309,393
SUBTOTAL  5,772,804 5,877,576 5,870,473
Adjustment for Prior Year Encumbrances  0 30,654 0
Actual Revenues (Over)/Under Expenditures  182,150 0 0
TOTAL OPERATING BUDGET  16,878,954 18,051,569 18,045,845
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,595 5,091 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 37,883 36,300
Other Restricted Entitlements 20-32XX 36,690 6,658 0
TOTAL REVENUES FROM STATE SOURCES  36,690 44,541 36,300
Revenues from Federal Sources:
Title I 20-4411-4416 45,723 51,728 43,969
I.D.E.A. Part B (Handicapped) 20-4420-4429 255,670 258,841 220,015
Other 20-4XXX 31,255 32,642 26,290
TOTAL REVENUES FROM FEDERAL SOURCES  332,648 343,211 290,274
TOTAL GRANTS AND ENTITLEMENTS  371,933 392,843 326,574
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 6,029
Transfers from Capital Reserve 40-5210 0 0 1,600
Revenues from Local Sources:
Local Tax Levy 40-1210 980,886 963,417 922,326
TOTAL REVENUES FROM LOCAL SOURCES  980,886 963,417 922,326
Revenues from State Sources:
Debt Service Aid Type II 40-3160 593,104 576,357 556,325
TOTAL LOCAL REPAYMENT OF DEBT  1,573,990 1,539,775 1,486,280
Actual Revenues (Over)/Under Expenditures  10,493 0 0
TOTAL REPAYMENT OF DEBT  1,584,483 1,539,775 1,486,280
TOTAL REVENUES/SOURCES  18,835,370 19,984,187 19,858,699
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 1,600
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,835,370 19,984,187 19,857,099

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,437,2614,686,4664,804,859
Special Education 11-2XX-100-XXX504,639525,188548,677
Basic Skills/Remedial 11-230-100-XXX247,916326,709314,617
Bilingual Education 11-240-100-XXX5,81000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX33,65250,11056,000
Other Instructional Programs 11-4XX-100-XXX9,30811,6609,500
Before/After School Programs 11-421-XXX-XXX006,925
Summer School 11-422-XXX-XXX0019,670
Support Services:
Tuition 11-000-100-XXX4,848,2604,865,0124,760,901
Attendance and Social Work Services 11-000-211-XXX21,00122,68023,814
Health Services 11-000-213-XXX133,669144,106149,828
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217282,832321,249317,285
Guidance 11-000-218-XXX88,22292,75293,095
Child Study Teams 11-000-219-XXX314,666339,340352,540
Improvement of Instructional Services 11-000-221-XXX174,834199,746211,927
Educational Media Services - School Library 11-000-222-XXX231,875281,725347,882
Instructional Staff Training Services 11-000-223-XXX18,10139,37029,669
General Administration 11-000-230-XXX274,777321,269340,595
School Administration 11-000-240-XXX395,626386,182398,802
Central Svcs & Admin Info Technology 11-000-25X-XXX227,119234,555232,643
Deposit to Maintenance Reserve 10-60600130,000
Interest Earned on Maintenance Reserve 10-606001,200
Operation and Maintenance of Plant Services 11-000-26X-XXX1,228,5851,424,2911,382,149
Student Transportation Services 11-000-270-XXX1,251,8191,350,2721,388,158
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,882,0292,155,8371,959,891
Food Services 11-000-310-XXX40,00040,00030,000
Total Support Services Expenditures 11,413,41512,218,38612,019,179
TOTAL GENERAL CURRENT EXPENSE 16,652,00117,818,51917,910,627
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040132,0000
Interest Earned on Capital Reserve 10-60402,0001,600
Equipment 12-XXX-XXX-73X17,76311,15096,318
Facilities Acquisition and Construction Services 12-000-4XX-XXX171,12548,0000
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933001,600
TOTAL CAPITAL EXPENDITURES 188,888193,15099,518
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX38,06539,90035,700
Total Summer School 38,06539,90035,700
TOTAL SPECIAL SCHOOLS 38,06539,90035,700
OPERATING BUDGET GRAND TOTAL 16,878,95418,051,56918,045,845
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX2,5955,0910
Early Childhood Program Aid:
Instruction 20-218-100-XXX034,30034,300
Support Services 20-218-200-XXX03,5832,000
TOTAL PRESCHOOL EDUCATION AID 037,88336,300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX36,6906,6580
Total State Projects 36,69044,54136,300
Federal Projects:
Title I 20-XXX-XXX-XXX45,72351,72843,969
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX255,670258,841220,015
Other Special Projects 20-XXX-XXX-XXX31,25532,64226,290
Total Federal Projects 332,648343,211290,274
TOTAL GRANTS AND ENTITLEMENTS 371,933392,843326,574
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,539,7751,486,280
Additional State School Building Aid-Ch.177 40-702-510-XXX1,584,48300
Total Additional State School Building Aid 1,584,48300
TOTAL REPAYMENT OF DEBT 1,584,4831,539,7751,486,280
Total Expenditures 18,835,37019,984,18719,858,699

 

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 Budget587,252687,965879,965359,965
  Repayment of Debt10,49416,0290
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve96,5361,884129,855129,855
      Adult Education Programs0000
      Maintenance Reserve0100,000100,000231,200
      Legal Reserve1,063,840769,241329,3890
      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 Cost10,81312,04813,30013,13913,020
Total Classroom Instruction6,6037,4578,1157,9607,876
Classroom-Salaries and Benefits6,1406,7937,2717,1127,079
Classroom-General Supplies and Textbooks291410429435364
Classroom-Purchased Services and Other173254415412433
Total Support Services1,5241,7952,0662,0672,116
Support Services-Salaries and Benefits1,4561,7101,9151,8751,934
Total Administrative Costs1,1871,2601,3091,3151,314
Administration-Salaries and Benefits1,0371,0911,0831,0801,103
Total Operations and Maintenance of Plant1,3861,4501,6801,6681,597
Operations & Maintenance of Plant-Salary & Ben.211226259260259
Total Food Services Costs4246464533
Total Extracurricular Costs5839676671
Total Equipment Costs7320813107
Employee Benefits as a % of Salaries27.427.730.430.426.4

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • GCSSSD - transportation of special education and non-public students
  • GCSSDJIF - Joint self-insurance fund for property, liability, worker's co
  • mpensation
  • LOGAN TOWNSHIP - provides lawn cutting service for PE fields
  • ED-DATA - cooperative bidding for school supplies
  • ACES - cooperative bidding for Electricity
  • SJ POWER COOPERATIVE - joint bidding for natural gas

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,224,583 (A)
Estimated Net Taxable Valuation (as of 03/03/2009)629,724,959 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.7825 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,146,909 (D)
Estimated Net Taxable Valuation (as of 03/03/2009)629,724,959 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.9289 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,224,583 (G)
Estimated Equalized Valuation (as of 03/03/2009)1,181,694,425 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1000.9499 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,146,909 (J)
Estimated Equalized Valuation (as of 03/03/2009)1,181,694,425 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.0279 (L)