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User Friendly Budgets
2010

GLOUCESTER - LOGAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time813839840
spacing
Pupils on Roll - Special Full-Time736773
Private School Placements346
spacing
Pupils Sent to Other Districts-Reg Prog339314316
Pupils Sent to Other Dists-Spec Ed Prog364147
Pupils Received5556
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 849,389 534,472
Withdrawal from Cap Res-for Local Share 10-307 0 0 125,750
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 1,600 0
Withdrawal from Maint. Reserve 10-310 0 0 232,040
Revenues from Local Sources:
Local Tax Levy 10-1210 11,176,687 11,224,583 11,023,468
Tuition 10-1300 66,803 87,000 236,000
Interest Earned on Maintenance Reserve 10-1XXX 0 1,200 0
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,600 0
Unrestricted Miscellaneous Revenues 10-1XXX 22,643 10,000 41,300
SUBTOTAL  11,266,133 11,324,383 11,300,768
Revenues from State Sources:
Extraordinary Aid 10-3131 33,732 0 0
Other State Aids 10-3XXX 9,798 0 0
Categorical Special Education Aid 10-3132 592,832 614,020 600,222
Equalization Aid 10-3176 4,902,995 3,967,124 4,244,110
Categorical Security Aid 10-3177 95,356 100,557 100,890
Categorical Transportation Aid 10-3121 249,140 309,393 24,042
SUBTOTAL  5,883,853 4,991,094 4,969,264
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 846,606 0
Equalization Aid - ARRA GSF 17-4521 0 32,773 0
SUBTOTAL  0 879,379 0
Adjustment for Prior Year Encumbrances  0 36,141 0
Actual Revenues (Over)/Under Expenditures  -405,819 0 0
TOTAL OPERATING BUDGET  16,744,167 18,081,986 17,162,294
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,091 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 37,811 36,300
Other Restricted Entitlements 20-32XX 42,177 856 0
TOTAL REVENUES FROM STATE SOURCES  42,177 38,667 36,300
Revenues from Federal Sources:
Title I 20-4411-4416 51,728 98,589 62,996
Title II 20-4451-4455 0 0 24,405
Title IV 20-4471-4474 0 0 1,885
I.D.E.A. Part B (Handicapped) 20-4420-4429 258,622 526,695 260,696
Other 20-4XXX 32,234 29,243 0
TOTAL REVENUES FROM FEDERAL SOURCES  342,584 654,527 349,982
TOTAL GRANTS AND ENTITLEMENTS  389,852 693,194 386,282
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 6,029 2,672
Transfers from Other Funds 40-5200 8,701 0 0
Transfers from Capital Reserve 40-5210 0 1,600 0
Revenues from Local Sources:
Local Tax Levy 40-1210 963,417 922,326 980,678
TOTAL REVENUES FROM LOCAL SOURCES  963,417 922,326 980,678
Revenues from State Sources:
Debt Service Aid Type II 40-3160 576,357 556,325 458,830
TOTAL LOCAL REPAYMENT OF DEBT  1,548,475 1,486,280 1,442,180
Actual Revenues (Over)/Under Expenditures  -8,700 0 0
TOTAL REPAYMENT OF DEBT  1,539,775 1,486,280 1,442,180
TOTAL REVENUES/SOURCES  18,673,794 20,261,460 18,990,756
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 1,600 0
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,673,794 20,259,860 18,990,756

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,561,0224,859,4604,811,305
Special Education 11-2XX-100-XXX525,053548,681540,614
Basic Skills/Remedial 11-230-100-XXX326,229370,948289,981
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX43,02353,00037,600
Other Instructional Programs 11-4XX-100-XXX8,2129,5008,800
Before/After School Programs 11-421-XXX-XXX06,9256,700
Summer School 11-422-XXX-XXX019,6700
Support Services:
Tuition 11-000-100-XXX4,627,7934,647,2764,166,721
Attendance and Social Work Services 11-000-211-XXX22,53023,81410,171
Health Services 11-000-213-XXX142,783149,828138,812
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217318,085334,611350,519
Guidance 11-000-218-XXX91,28193,09542,360
Child Study Teams 11-000-219-XXX328,345352,540341,225
Improvement of Instructional Services 11-000-221-XXX193,118211,927151,641
Educational Media Services - School Library 11-000-222-XXX241,757310,882193,497
Instructional Staff Training Services 11-000-223-XXX13,42529,71511,000
General Administration 11-000-230-XXX293,073340,595322,243
School Administration 11-000-240-XXX379,190398,802350,657
Central Svcs & Admin Info Technology 11-000-25X-XXX218,691239,459262,533
Deposit to Maintenance Reserve 10-6060130,0000
Interest Earned on Maintenance Reserve 10-60601,2000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,226,1541,387,0691,395,812
Student Transportation Services 11-000-270-XXX1,267,7751,390,7551,012,874
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,787,1761,981,9702,477,182
Food Services 11-000-310-XXX40,00030,0000
Total Support Services Expenditures 11,191,17611,922,33811,227,247
TOTAL GENERAL CURRENT EXPENSE 16,654,71517,921,72216,922,247
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,6000
Equipment 12-XXX-XXX-73X16,32496,318108,178
Facilities Acquisition and Construction Services 12-000-4XX-XXX24,69325,046131,869
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9338,7011,6000
TOTAL CAPITAL EXPENDITURES 49,718124,564240,047
Summer School:
Instruction 13-422-100-XXX39,73435,7000
Total Summer School 39,73435,7000
TOTAL SPECIAL SCHOOLS 39,73435,7000
OPERATING BUDGET GRAND TOTAL 16,744,16718,081,98617,162,294
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,09100
Preschool Education Aid:
Instruction 20-218-100-XXX034,30036,300
Support Services 20-218-200-XXX03,5110
TOTAL PRESCHOOL EDUCATION AID 037,81136,300
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX42,1778560
Total State Projects 42,17738,66736,300
Federal Projects:
Title I 20-XXX-XXX-XXX51,72898,58962,996
Title II 20-XXX-XXX-XXX0024,405
Title IV 20-XXX-XXX-XXX001,885
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX258,622526,695260,696
Other Special Projects 20-XXX-XXX-XXX32,23429,2430
Total Federal Projects 342,584654,527349,982
TOTAL GRANTS AND ENTITLEMENTS 389,852693,194386,282
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,539,7751,486,2801,442,180
TOTAL REPAYMENT OF DEBT 1,539,7751,486,2801,442,180
Total Expenditures 18,673,79420,261,46018,990,756
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,665,09320,259,86018,990,756

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget687,965899,262379,262350,262
  Repayment of Debt18,7012,6720
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,884125,299125,7500
      Adult Education Programs0000
      Maintenance Reserve100,000100,000232,0400
      Legal Reserve769,241834,861505,4720
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,04811,95813,02013,01212,901
Total Classroom Instruction7,4577,3797,8767,9358,167
Classroom-Salaries and Benefits6,7936,6537,0797,1017,374
Classroom-General Supplies and Textbooks410360364377323
Classroom-Purchased Services and Other254366433457469
Total Support Services1,7951,8552,1162,0671,771
Support Services-Salaries and Benefits1,7101,7321,9341,8861,580
Total Administrative Costs1,2601,1971,3141,3091,308
Administration-Salaries and Benefits1,0911,0131,1031,1011,084
Legal Costs00111515
Total Operations and Maintenance of Plant1,4501,4121,5971,5851,601
Operations & Maintenance of Plant-Salary & Ben.226242259256277
Total Food Services Costs464534330
Total Extracurricular Costs3956716747
Total Equipment Costs2018108106118
Employee Benefits as a % of Salaries27.725.626.426.435.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • compensation, auto
  • LOGAN TOWNSHIP - provides lawn cutting service for PE fields; recyclable
  • waste disposal
  • ED-DATA - cooperative bidding for school supplies
  • ACES - cooperative bidding for electricity
  • SJ POWER COOPERATIVE - cooperative bidding for natural gas

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,023,468 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)629,724,959 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.7505 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,004,146 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)629,724,959 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.9063 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,023,468 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,204,639,199 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9151 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,004,146 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,204,639,199 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9965 (L)

 

Administrative Salaries
Employee Name: DONNA LESHER 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum 
Base Annual Salary99,015 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances3,885 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,664 
  Retirement Plans
Contractual Post-Employment Benefits Amount8,251 
  Description of: 
   Buyback of Sick Days at the End of Contractnot eligible 
   Buyback of Vacation Days at the End of Contractcurrent year vacation allowance 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: FREDERICK A BERG 
Job TitleBusiness Administrator 
Base Annual Salary81,891 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,586 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,664 
  Retirement Plans
Contractual Post-Employment Benefits Amount19,611 
  Description of: 
   Buyback of Sick Days at the End of Contractup to state limit 
   Buyback of Vacation Days at the End of Contractcurrent year vacation allowance 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: PATRICIA L HANEY 
Job TitleSuperintendent 
Base Annual Salary122,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances8,248 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,664 
  Retirement Plans
Contractual Post-Employment Benefits Amount10,167 
  Description of: 
   Buyback of Sick Days at the End of Contractnot eligible 
   Buyback of Vacation Days at the End of Contractcurrent year vacation allowance 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: PATRICIA MEILUTA 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Education 
Base Annual Salary113,290 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days208 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,780 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,664 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractnot eligible 
   Buyback of Vacation Days at the End of Contractn/a 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: ROBERT FISICARO 
Job TitlePrincipal 
Base Annual Salary88,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances6,505 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,664 
  Retirement Plans
Contractual Post-Employment Benefits Amount7,383 
  Description of: 
   Buyback of Sick Days at the End of Contractnot eligible 
   Buyback of Vacation Days at the End of Contractcurrent year vacation allowance 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: TERRY JACOBS 
Job TitlePrincipal 
Base Annual Salary103,218 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,505 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,664 
  Retirement Plans
Contractual Post-Employment Benefits Amount23,602 
  Description of: 
   Buyback of Sick Days at the End of Contractup to state limit 
   Buyback of Vacation Days at the End of Contractcurrent year vacation allowance 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: VIRGINIA ANDERSON 
Job TitleInformation Technology 
Base Annual Salary86,580 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other664 
  Retirement Plans
Contractual Post-Employment Benefits Amount7,215 
  Description of: 
   Buyback of Sick Days at the End of Contractnot eligible 
   Buyback of Vacation Days at the End of Contractcurrent year vacation allowance 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments