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User Friendly Budgets
2012-13

GLOUCESTER - LOGAN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time801793773
spacing
Pupils on Roll - Special Full-Time687676
Private School Placements336
spacing
Pupils Sent to Other Districts-Reg Prog297278311
Pupils Sent to Other Dists-Spec Ed Prog454213
Pupils Received283034

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 740,288 1,236,510
Revenues from Local Sources:
Local Tax Levy 10-1210 11,023,468 10,953,584 11,114,955
Tuition 10-1300 214,851 142,900 131,500
Interest Earned on Maintenance Reserve 10-1XXX 0 250 250
Interest Earned on Capital Reserve Funds 10-1XXX 0 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 5,069 10,000 10,000
SUBTOTAL  11,243,388 11,106,859 11,256,830
Revenues from State Sources:
Extraordinary Aid 10-3131 22,316 0 0
Other State Aids 10-3XXX 8,877 0 0
Categorical Special Education Aid 10-3132 600,222 600,222 632,908
Equalization Aid 10-3176 4,244,110 4,244,110 4,164,084
Categorical Security Aid 10-3177 100,890 100,890 99,843
Adjustment Aid 10-3178 0 0 51,503
Categorical Transportation Aid 10-3121 24,042 204,500 372,379
SUBTOTAL  5,000,457 5,149,722 5,320,717
Revenues from Federal Sources:
SUBTOTAL  32,083 161,695 0
Adjustment for Prior Year Encumbrances  0 104,976 0
Actual Revenues (Over)/Under Expenditures  -785,438 0 0
TOTAL OPERATING BUDGET  15,490,490 17,263,540 17,814,057
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 6,000 0
Revenues from State Sources:
Preschool Education Aid 20-3218 36,300 36,300 36,300
TOTAL REVENUES FROM STATE SOURCES  36,300 36,300 36,300
Revenues from Federal Sources:
Title I 20-4411-4416 81,989 105,626 89,783
Title II 20-4451-4455 26,831 21,785 18,518
I.D.E.A. Part B (Handicapped) 20-4420-4429 357,768 249,031 211,677
Other 20-4XXX 0 25,553 0
TOTAL REVENUES FROM FEDERAL SOURCES  466,588 401,995 319,978
TOTAL GRANTS AND ENTITLEMENTS  502,888 444,295 356,278
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 1,600 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 980,678 952,328 917,936
TOTAL REVENUES FROM LOCAL SOURCES  980,678 952,328 917,936
Revenues from State Sources:
Debt Service Aid Type II 40-3160 458,830 444,334 428,270
TOTAL LOCAL REPAYMENT OF DEBT  1,441,108 1,396,662 1,346,206
Actual Revenues (Over)/Under Expenditures  1,072 0 0
TOTAL REPAYMENT OF DEBT  1,442,180 1,396,662 1,346,206
TOTAL REVENUES/SOURCES  17,435,558 19,104,497 19,516,541
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  17,435,558 19,104,497 19,516,541

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,688,8395,074,0155,031,351
Special Education 11-2XX-100-XXX533,494576,487681,684
Basic Skills/Remedial 11-230-100-XXX240,767279,517281,835
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,80546,15052,962
Other Instructional Programs 11-4XX-100-XXX9,0409,7009,700
Before/After School Programs 11-421-XXX-XXX4,4357,8838,200
Summer School 11-422-XXX-XXX018,99422,549
Support Services:
Tuition 11-000-100-XXX3,584,3333,622,9673,989,545
Attendance and Social Work Services 11-000-211-XXX8,7258,85720,610
Health Services 11-000-213-XXX136,156154,185151,899
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217334,723419,008365,486
Guidance 11-000-218-XXX58,67042,39372,307
Child Study Teams 11-000-219-XXX333,975351,772344,431
Improvement of Instructional Services 11-000-221-XXX158,382203,110244,385
Educational Media Services - School Library 11-000-222-XXX168,720220,331255,824
Instructional Staff Training Services 11-000-223-XXX4,20340,30045,800
General Administration 11-000-230-XXX280,333333,743316,185
School Administration 11-000-240-XXX347,943374,561370,834
Central Svcs & Admin Info Technology 11-000-25X-XXX240,632238,714248,242
Deposit to Maintenance Reserve 10-6060250,000165,500
Interest Earned on Maintenance Reserve 10-6060250250
Operation and Maintenance of Plant Services 11-000-26X-XXX1,341,3781,515,1071,515,307
Student Transportation Services 11-000-270-XXX871,551970,456992,967
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,907,6332,290,0562,234,341
Total Support Services Expenditures 9,777,35710,785,56011,168,163
TOTAL GENERAL CURRENT EXPENSE 15,272,73717,048,55617,422,194
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040125,000165,500
Interest Earned on Capital Reserve 10-6040125125
Equipment 12-XXX-XXX-73X82,72023,822178,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX133,43366,03748,238
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-9331,60000
TOTAL CAPITAL EXPENDITURES 217,753214,984391,863
OPERATING BUDGET GRAND TOTAL 15,490,49017,263,54017,814,057
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX06,0000
Preschool Education Aid:
Instruction 20-218-100-XXX36,30036,30036,300
TOTAL PRESCHOOL EDUCATION AID 36,30036,30036,300
Other State Projects:
Total State Projects 36,30036,30036,300
Federal Projects:
Title I 20-XXX-XXX-XXX81,989105,62689,783
Title II 20-XXX-XXX-XXX26,83121,78518,518
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX357,768249,031211,677
Other Special Projects 20-XXX-XXX-XXX025,5530
Total Federal Projects 466,588401,995319,978
TOTAL GRANTS AND ENTITLEMENTS 502,888444,295356,278
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,442,1801,396,6621,346,206
TOTAL REPAYMENT OF DEBT 1,442,1801,396,6621,346,206
Total Expenditures 17,435,55819,104,49719,516,541
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 17,433,95819,104,49719,516,541

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget399,122729,945341,003341,003
  Repayment of Debt1,072000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve125,2990125,125290,750
      Adult Education Programs0000
      Maintenance Reserve232,0390250,250416,000
      Legal Reserve861,7601,587,8561,236,5100
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost12,44012,41614,14214,08714,500
Total Classroom Instruction7,6157,8608,8428,7729,017
Classroom-Salaries and Benefits6,8887,1667,8077,6968,083
Classroom-General Supplies and Textbooks316268375423379
Classroom-Purchased Services and Other411425659653555
Total Support Services1,9851,7122,0612,0822,202
Support Services-Salaries and Benefits1,8421,5481,7371,7571,883
Total Administrative Costs1,2171,2191,3591,3391,339
Administration-Salaries and Benefits1,0581,0391,1201,0301,027
Legal Costs011122313
Total Operations and Maintenance of Plant1,5261,5901,8041,8141,854
Operations & Maintenance of Plant-Salary & Ben.245255292292299
Board Contribution to Food Services330000
Total Extracurricular Costs4926636373
Total Equipment Costs14195627210
Employee Benefits as a % of Salaries25.727.731.73230

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. 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 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
  • 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
  • Shared Business Administrator - South Harrison Township School District
  • SAIF - Joint insurance fund

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,114,955 (A)
Estimated Net Taxable Valuation (as of 02/01/2012)614,301,549 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.8094 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,032,891 (D)
Estimated Net Taxable Valuation (as of 02/01/2012)614,301,549 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.9588 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,114,955 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,136,911,437 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9776 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,032,891 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,136,911,437 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0584 (L)

 

Administrative Salaries
Employee Name: Beverly Green 
Job TitlePrincipal 
Base Annual Salary98,756 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,205 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,916 
  Retirement Plans
Contractual Post-Employment Benefits Amount2,475 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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: Catherine Kelly 
Job TitlePrincipal 
Base Annual Salary100,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/28/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,205 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,916 
  Retirement Plans
Contractual Post-Employment Benefits Amount1,500 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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 Haney 
Job TitleSuperintendent 
Base Annual Salary132,590 
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 Days 15 
  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: 
Allowances3,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,916 
  Retirement Plans
Contractual Post-Employment Benefits Amount5,738 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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. 
Base Annual Salary120,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,916 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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 Salary110,567 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances1,785 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,728 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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 Salary91,850 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days249 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other552 
  Retirement Plans
Contractual Post-Employment Benefits Amount1,925 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   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