Summary 10-General Maintenance & Operations Fund
This report is based on data that has not been certified and should not be used for official reporting. Actual 2017 Original Budget 2018 Final Budget 2018 Budget Change Original Budget 2019 Budget Change
REVENUES BY SOURCE 1000 Total LOCAL $14,421,228 $14,063,000 $14,811,217 $748,217 $15,432,562 $621,345
2000 Total STATE $26,619,318 $26,619,318 $26,419,872 ($199,446) $27,951,952 $1,532,080
3000 Total FEDERAL $4,906,343 $4,636,000 $4,830,631 $194,631 $4,963,525 $132,894
TOTAL REVENUES $45,946,889 $45,318,318 $46,061,720 $743,402 $48,348,039 $2,286,319
EXPENDITURES BY OBJECT 100 Salaries $23,555,265 $24,720,525 $24,640,124 ($80,401) $27,142,101 $2,501,977
200 Employee Benefits $10,829,165 $11,572,169 $11,668,391 $96,222 $12,528,946 $860,555
300 Purchased Professional and Technical Services $1,846,143 $1,929,077 $1,812,136 ($116,941) $1,894,136 $82,000
400 Purchased property Services $388,450 $389,910 $348,903 ($41,007) $369,674 $20,771
500 Other Purchased Services $2,122,143 $2,570,654 $2,187,308 ($383,346) $2,131,939 ($55,369)
600 Supplies $2,408,821 $2,237,308 $2,608,243 $370,935 $2,643,400 $35,157
700 Property $607,877 $379,500 $530,331 $150,831 $501,855 ($28,476)
800 Other Objects $459,599 $513,765 $506,776 ($6,989) $512,190 $5,414
TOTAL EXPENDITURES $42,217,464 $44,312,908 $44,302,211 ($10,697) $47,724,241 $3,422,030
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES $3,729,426 $1,005,410 $1,759,508 $754,099 $623,798 ($1,135,710)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS ($80,553) ($50,000) ($80,553) ($30,553) ($50,000) $30,553
NET CHANGE IN FUND BALANCE $3,648,873 $955,410 $1,678,956 $723,546 $573,798 ($1,105,157)
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $9,216,210 $12,865,083 $12,865,083 $0 $14,544,038 $1,678,956
FUND BALANCE - ENDING $12,865,083 $13,820,492 $14,544,038 $723,546 $15,117,836 $573,79






Summary 21 - Student Services Fund
This report is based on data that has not been certified and should not be used for official reporting. Actual 2017 Original Budget 2018 Final Budget 2018 Budget Change Original Budget 2019 Budget Change
REVENUES BY SOURCE 1000 Total LOCAL $1,425,454 $1,571,500 $1,535,948 ($35,552) $1,561,234 $25,286
TOTAL REVENUES $1,425,454 $1,571,500 $1,535,948 ($35,552) $1,561,234 $25,286
EXPENDITURES BY OBJECT 300 Purchased Professional and Technical Services $94,949 $284,000 $244,949 ($39,051) $234,000 ($10,949)
400 Purchased property Services $7,390 $10,000 $7,390 ($2,610) $10,000 $2,610
500 Other Purchased Services $155,803 $40,000 $155,803 $115,803 $40,000 ($115,803)
600 Supplies $1,087,864 $1,106,700 $1,087,864 ($18,836) $1,106,700 $18,836
700 Property $3,031 $25,700 $25,000 ($700) $25,700 $700
800 Other Objects $145,155 $155,000 $162,481 $7,481 $155,000 ($7,481)
TOTAL EXPENDITURES $1,494,192 $1,621,400 $1,683,487 $62,087 $1,571,400 ($112,087)
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES ($68,738) ($49,900) ($147,539) ($97,639) ($10,166) $137,373
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $129,194 $50,000 $129,194 $79,194 $50,000 ($79,194)
NET CHANGE IN FUND BALANCE $60,456 $100 ($18,345) ($18,445) $39,834 $58,179
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $589,491 $649,947 $649,947 $0 $631,602 ($18,345)
FUND BALANCE - ENDING $649,947 $650,047 $631,602 ($18,445) $671,436 $39,83






Summary 26-Tax Increment Financing Fund
This report is based on data that has not been certified and should not be used for official reporting. Actual 2017 Original Budget 2018 Final Budget 2018 Budget Change Original Budget 2019 Budget Change
REVENUES BY SOURCE 1000 Total LOCAL $1,944,944 $1,944,944 $1,944,944 $0 $1,944,944 $0
TOTAL REVENUES $1,944,944 $1,944,944 $1,944,944 $0 $1,944,944 $0
EXPENDITURES BY OBJECT 800 Other Objects $1,944,944 $1,944,944 $1,944,944 $0 $1,944,944 $0
TOTAL EXPENDITURES $1,944,944 $1,944,944 $1,944,944 $0 $1,944,944 $0
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES $0 $0 $0 $0 $0 $0
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $0 $0 $0 $0
NET CHANGE IN FUND BALANCE $0 $0 $0 $0 $0 $0
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $0 $0 $0 $0 $0 $0
FUND BALANCE - ENDING $0 $0 $0 $0 $0 $0






Summary 31-Debt Service Fund
This report is based on data that has not been certified and should not be used for official reporting. Actual 2017 Original Budget 2018 Final Budget 2018 Budget Change Original Budget 2019 Budget Change
REVENUES BY SOURCE 1000 Total LOCAL $4,127,799 $3,827,500 $3,686,244 ($141,256) $3,715,000 $28,756
TOTAL REVENUES $4,127,799 $3,827,500 $3,686,244 ($141,256) $3,715,000 $28,756
EXPENDITURES BY OBJECT 800 Other Objects $3,790,088 $3,815,000 $3,802,437 ($12,563) $3,815,000 $12,563
TOTAL EXPENDITURES $3,790,088 $3,815,000 $3,802,437 ($12,563) $3,815,000 $12,563
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES $337,711 $12,500 ($116,193) ($128,693) ($100,000) $16,193
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $0 $0 $0 $0
NET CHANGE IN FUND BALANCE $337,711 $12,500 ($116,193) ($128,693) ($100,000) $16,193
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $1,231,808 $1,569,520 $1,569,520 $0 $1,453,327 ($116,193)
FUND BALANCE - ENDING $1,569,520 $1,582,020 $1,453,327 ($128,693) $1,353,327 ($100,000







Summary 32-Capital Fund
This report is based on data that has not been certified and should not be used for official reporting. Actual 2017 Original Budget 2018 Final Budget 2018 Budget Change Original Budget 2019 Budget Change
REVENUES BY SOURCE 1000 Total LOCAL $5,649,516 $5,801,300 $6,263,548 $462,248 $5,901,300 ($362,248)
2000 Total STATE $6,879 $4,970 $0 ($4,970) $4,970 $4,970
TOTAL REVENUES $5,656,395 $5,806,270 $6,263,548 $457,278 $5,906,270 ($357,278)
EXPENDITURES BY OBJECT 100 Salaries $10,253 $120,000 $120,000 $0 $120,000 $0
300 Purchased Professional and Technical Services 56053 0 0 $0 0 $0
400 Purchased property Services $417,471 $1,835,339 $198,543 ($1,636,796) $596,000 $397,457
500 Other Purchased Services $18,100,843 $6,969,463 $6,734,876 ($234,587) $4,144,100 ($2,590,776)
600 Supplies 1950 2000 1950 ($50) 2000 $50
700 Property $2,817,419 $3,596,686 $3,507,650 ($89,036) $1,942,246 ($1,565,404)
800 Other Objects $521,399 $415,126 $853,500 $438,374 $952,500 $99,000
TOTAL EXPENDITURES $21,925,388 $12,938,614 $11,416,519 ($1,522,095) $7,756,846 ($3,659,673)
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES ($16,268,993) ($7,132,344) ($5,152,971) $1,979,373 ($1,850,576) $3,302,395
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $5,120,707 $0 $0 $0 $0 $0
NET CHANGE IN FUND BALANCE ($11,148,286) ($7,132,344) ($5,152,971) $1,979,373 ($1,850,576) $3,302,395
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $22,566,423 $11,418,137 $11,418,137 $0 $6,265,167 ($5,152,971)
FUND BALANCE - ENDING $11,418,137 $4,285,793 $6,265,167 $1,979,373 $4,414,591 ($1,850,576






Summary 49-Food Service Fund
This report is based on data that has not been certified and should not be used for official reporting. Actual 2017 Original Budget 2018 Final Budget 2018 Budget Change Original Budget 2019 Budget Change
REVENUES BY SOURCE 1000 Total LOCAL $585,790 $615,000 $585,500 $29,500 $577,500 $8,000
2000 Total STATE $477,481 $350,000 $350,000 $0 $350,000 $0
3000 Total FEDERAL $2,145,229 $2,097,000 $2,118,000 ($21,000) $2,115,000 $3,000
TOTAL REVENUES $3,208,500 $3,062,000 $3,053,500 $8,500 $3,042,500 $11,000
EXPENDITURES BY OBJECT 100 Salaries $943,101 $974,500 $983,000 ($8,500) $1,005,000 ($22,000)
200 Employee Benefits $296,159 $355,388 $320,500 $34,888 $325,700 ($5,200)
300 Purchased Professional and Technical Services $61,183 $75,000 $70,000 $5,000 $75,000 ($5,000)
400 Purchased property Services $27,094 $30,000 $25,000 $5,000 $30,000 ($5,000)
500 Other Purchased Services $2,105 $5,500 $5,000 $500 $5,500 ($500)
600 Supplies $1,387,886 $1,441,000 $1,561,000 ($120,000) $1,541,000 $20,000
700 Property $315,419 $45,000 $160,000 ($115,000) $45,000 $115,000
800 Other Objects $210,818 $223,000 $210,000 $13,000 $223,000 ($13,000)
TOTAL EXPENDITURES $3,243,766 $3,149,388 $3,334,500 ($185,112) $3,250,200 $84,300
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES ($35,266) ($87,388) ($281,000) $193,612 ($207,700) ($73,300)
OTHER FINANCING SOURCES (USES) AND OTHER ITEMS $0 $0 $0 $0 $0 $0
NET CHANGE IN FUND BALANCE ($35,266) ($87,388) ($281,000) $193,612 ($207,700) ($73,300)
FUND BALANCE - BEGINNING (FROM PRIOR YEAR) $1,114,111 $1,078,846 $1,078,846 $0 $797,846 $281,000
FUND BALANCE - ENDING $1,078,846 $991,458 $797,846 $193,612 $590,146 $207,70







Logan City School District Summary Budget FY18
(Tentative --- June 12, 2018)
M & O Student Act. Tax Increment Debt Service Capital Outlay Food Services Summary
Fund 10 Fund 21 Fund 26 Fund 31 Fund 32 Fund 49 All Funds
Revenues
Local 14,811,217 32% 1,535,948 100% 1,944,944 100% 3,686,244 100% 6,263,548 100% 585,500 19% 28,827,401 46%
State 26,419,872 57% - 0% - 0% - 0% - 0% 350,000 11% 26,769,872 43%
Federal 4,830,631 10% - 0% - 0% - 0% - 0% 2,118,000 69% 6,948,631 11%
Total Revenue $46,061,720 100% $1,535,948 100% $1,944,944 100% $3,686,244 100% $6,263,548 100% $3,053,500 100% $62,545,904 100%
Expenditures
Salaries 24,640,124 56% - 0% - 0% - 0% 120,000 1% 983,000 29% 25,743,124 39%
Employee Benefits 11,668,391 26% - 0% - 0% - 0% - 0% 320,500 10% 11,988,891 18%
Purchased Prof./Tech Services 1,812,136 4% 244,949 15% - 0% - 0% - 0% 70,000 2% 2,127,085 3%
Purchased Property Services 348,903 1% 7,390 0% - 0% - 0% 198,543 2% 25,000 1% 579,836 1%
Other Purchased Services 2,187,308 5% 155,803 9% - 0% - 0% 6,734,876 59% 5,000 0% 9,082,987 14%
Supplies 2,608,243 6% 1,087,864 65% - 0% - 0% 1,950 0% 1,561,000 47% 5,259,057 8%
Property / Equipment 530,331 1% 25,000 1% - 0% - 0% 3,507,650 31% 160,000 5% 4,222,980 6%
Miscellaneous 506,776 1% 162,481 10% 1,944,944 100% 3,802,437 100% 853,500 7% 210,000 6% 7,480,138 11%
Total Expenditures $44,302,211 100% $1,683,487 100% $1,944,944 100% $3,802,437 100% $11,416,519 100% $3,334,500 100% $66,484,097 100%
Revenues Over (Under) Expenditures 1,759,508 (147,539) - (116,193) (5,152,971) (281,000) (3,938,194)
Other Financing Sources (Uses) (80,553) 129,194 - - - - 48,641
Budgeted Net Change In Fund Balance $1,678,956 $(18,345) $- $(116,193) $(5,152,971) $(281,000) $(3,889,553)
Budget Beginning Fund Balance 12,865,083 649,947 - 1,569,520 11,418,137 1,078,846 27,581,533
Budget Ending Fund Balance $14,544,038 $631,602 $- $1,453,327 $6,265,167 $797,846 $23,691,980
Tentative Tax Rate Valuation $2,206,345,763 (Per Utah State Tax Commission)
 
Tentative Proposed Tax Levies Tax Levies Tax Levies Tax Levies Tax Levies Tax Levies Tax Levies
Basic School Levy 0.001568 0.001568
Voted Local Levy 0.0016 0.0016
Board Local Levy 0.002306 0.002306
Capital Local Levy 0.002399 0.002399
GO Bond Payments Levy 0.0015 0.0015
Charter School Levy 0.000194 0.000194
Total 0.005668 N/A 0.0015 0.002399 N/A 0.009567
Fund Definitions:
10 General Fund This fund is the chief operating fund of the school district. It is used to account for all financial resources of the school district except those required to be account for in another fund. A district may have only one general fund.
21 Student Activities Fund This fund is a special revenue fund and is used to account for the financial resources of individual schools.
26 Tax Increment Financing Fund The fund is used to show the funds the district is not receiving due to RDAs.
31 Debt Service Fund This fund is used to account for the accumulation of resources for, and the payment of, general obligation long-term debt principal and Interest
32 Capital Outlay Fund This fund is used to account for resources and payment for the acquisition of capital facilities and equipment.
49 Food Services Fund This fund is used to account for the resources and payments of the child nutrition program






Logan City School District - Summary Budget FY19
(Tentative --- June 12 2018)
M & O Student Act. Tax Increment Debt Service Capital Outlay Food Services Summary
Fund 10 Fund 21 Fund 26 Fund 31 Fund 32 Fund 49 All Funds
Revenues
Local 15,432,562 32% 1,561,234 100% 1,944,944 100% 3,715,000 100% 5,901,300 100% 577,500 19% 29,132,540 45%
State 27,951,952 58% - 0% - 0% - 0% 4,970 0% 350,000 12% 28,306,922 44%
Federal 4,963,525 10% - 0% - 0% - 0% - 0% 2,115,000 70% 7,078,525 11%
Total Revenue $48,348,039 100% $1,561,234 100% $1,944,944 100% $3,715,000 100% $5,906,270 100% $3,042,500 100% $64,517,987 100%
Expenditures
Salaries 27,142,101 57% - 0% - 0% - 0% 120,000 2% 1,005,000 31% 28,267,101 43%
Employee Benefits 12,528,946 26% - 0% - 0% - 0% - 0% 325,700 10% 12,854,646 19%
Purchased Prof./Tech Services 1,894,136 4% 234,000 15% - 0% - 0% - 0% 75,000 2% 2,203,136 3%
Purchased Property Services 369,674 1% 10,000 1% - 0% - 0% 596,000 8% 30,000 1% 1,005,674 2%
Other Purchased Services 2,131,939 4% 40,000 3% - 0% - 0% 4,144,100 53% 5,500 0% 6,321,539 10%
Supplies 2,643,400 6% 1,106,700 70% - 0% - 0% 2,000 0% 1,541,000 47% 5,293,100 8%
Property / Equipment 501,855 1% 25,700 2% - 0% - 0% 1,942,246 25% 45,000 1% 2,514,801 4%
Miscellaneous 512,190 1% 155,000 10% 1,944,944 100% 3,815,000 100% 952,500 12% 223,000 7% 7,602,634 12%
Total Expenditures $47,724,241 100% $1,571,400 100% $1,944,944 100% $3,815,000 100% $7,756,846 100% $3,250,200 100% $66,062,631 100%
Revenues Over (Under) Expenditures 623,798 (10,166) - (100,000) (1,850,576) (207,700) (1,544,644)
Other Financing Sources (Uses) (50,000) 50,000 - - - - -
Budgeted Net Change In Fund Balance $573,798 $39,834 $- $(100,000) $(1,850,576) $(207,700) $(1,544,644)
Budget Beginning Fund Balance 14,544,038 631,602 - 1,453,327 6,265,167 797,846 23,691,980
Budget Ending Fund Balance $15,117,836 $671,436 $- $1,353,327 $4,414,591 $590,146 $22,147,336
Tentative Tax Rate Valuation 2,636,938,765 (Per Utah State Tax Commission)
 
Tentative Proposed Tax Levies Tax Levies Tax Levies Tax Levies Tax Levies Tax Levies Tax Levies
Basic School Levy 0.001669 0.001669
Voted Local Levy 0.0016 0.0016
Board Local Levy 0.002311 0.002311
Capital Local Levy 0.00244 0.00244
GO Bond Payments Levy 0.001353 0.001353
Charter School Levy 0.000194 0.000194
Total 0.005774 N/A 0.001353 0.00244 N/A 0.009567
Fund Definitions:
10 General Fund This fund is the chief operating fund of the school district. It is used to account for all financial resources of the school district except those required to be account for in another fund. A district may have only one general fund.
21 Student Activities Fund This fund is a special revenue fund and is used to account for the financial resources of individual schools.
26 Tax Increment Financing Fund The fund is used to show the funds the district is not receiving due to RDAs.
31 Debt Service Fund This fund is used to account for the accumulation of resources for, and the payment of, general obligation long-term debt principal and Interest
32 Capital Outlay Fund This fund is used to account for resources and payment for the acquisition of capital facilities and equipment.
49 Food Services Fund This fund is used to account for the resources and payments of the child nutrition program