MUNICIPAL BUDGET LOCAL EXAMINATION QUALIFICATION CERTIFICATION BY CHIEF FINANCIAL OFFICER

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4 MUNICIPAL BUDGET LOCAL EXAMINATION QUALIFICATION CERTIFICATION BY CHIEF FINANCIAL OFFICER One of the following Certifications must be signed by the Chief Financial Officer if your municipality is eligible for local examination. CERTIFICATION OF QUALIFYING MUNICIPALITY 1. The outstanding indebtedness of the previous fiscal year is not in excess of 3.5% 2. All emergencies approved for the previous fiscal year did not exceed 3% of total appropriations; 3. The tax collection rate exceeded 90% 4. Total deferred charges did not equal or exceed 4% of the total tax levy; 5. There were no "procedural deficiencies" noted by the registered municipal accountant on Sheet 1a of the Annual Financial Statement; and 6. There was no operating deficit for the previous fiscal year. 7. The municipality did not conduct an accelerated tax sale for less than 3 consecutive years. 8. The municipality did not conduct a tax levy sale the previous fiscal year and does not plan to conduct one in the current year. 9. The current year budget does not contain a levy or appropriation "CAP" referendum. 10. The municipality will not apply for Transitional Aid for The undersigned certifies that this municipality has complied in full in meeting ALL of the above criteria in determining its qualification for local examination of its Budget in accordance with N.J.A.C. 5: Municipality: Chief Financial Officer: Signature: Certificate #: Date: CERTIFICATION OF NONQUALIFYING MUNICIPALITY The undersigned certifies that this municipality does not meet item(s)# of the criteria above and therefore does not qualify for local examination of its Budget in accordance with N.J.A.C. 5: Municipality: Chief Financial Officer: Signature: Certificate #: Date: Sheet 1c Township of Cherry Hill, Muni Code: 0409

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7 NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE CURRENT FUND AS AT JUNE 30, 2015 Cash Liabilities Must be Subtotaled and Subtotal Must be Marked With "C" Taxes Receivable Must Be Subtotaled Title of Account Debit Credit Cash 29,721, Investments Due from State of NJ Senior Citizens & Veterans Deductions 347, Receivables with Full Reserves: Delinquent Taxes 25, Tax Title Liens 575, Property Acquired by Taxes 2,223, Contract Sales Receivable Mortgage Sales Receivable Revenue Accounts Receivable 264, Due from Animal Control Fund 0.68 Due from Trust Other Fund Due from HUD Fund Due from General Capital Fund 5.16 Due from Sewer Operating Fund Subtotal Receivables with Full Reserves 3,089, Deferred Charges (Sheets 28, 29 & 30) 340, Deferred School Taxes (Sheets 13 & 14) Subtotal 33,498, (Do not crowd add additional sheets) Sheet 3 Township of Cherry Hill, Muni Code: 0409

8 NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE CURRENT FUND (CONT'D) AS AT JUNE 30, 2015 Cash Liabilities Must be Subtotaled and Subtotal Must be Marked With "C" Taxes Receivable Must Be Subtotaled Title of Account Debit Credit Totals from Sheet 3 33,498, Cash Liabilities: Appropriation Reserves 3,474, Due to State of New Jersey Senior Citizens & Veterans Deductions Local District School Tax Payable Special Emergency Note Payable Regional School Tax Payable Regional High School Tax Payable County Taxes Payable Due County for Added and Omitted Taxes Special District Taxes Payable 4,928, State Library Aid ( See Sheet 16 ) Due State of New Jersey Uniformed Construction Code State Training Fees 26, Marriage License Fees 2, Burial Permits Fees Reserve for Encumbrances 2,318, Accounts Payable 45, Reserve for Revaluation 279, Prepaid Taxes 671, Tax Overpayments 9, Due to County for Payments in Lieu of Taxes 1, Due to Trust Other Fund 768, Subtotal Cash Liabilities C 12,527, Reserve for Receivables 3,089, School Taxes Deferred (Sheets 13& 14) Fund Balance 17,881, Total 33,498, ,498, (Do not crowd add additional sheets) Sheet 3a Township of Cherry Hill, Muni Code: 0409

9 POST CLOSING TRIAL BALANCE PUBLIC ASSISTANCE FUND Accounts #1 and #2 * AS AT JUNE 30, 2015 Title of Account Debit Credit Cash Public Assistance #1 Cash Public Assistance #2 NOT APPLICABLE Total (Do not crowd add additional sheets) * To be prepared in compliance with Department of Human Services Municipal Audit Guide, Public Welfare, General Assistance Program. Sheet 4 Township of Cherry Hill, Muni Code: 0409

10 POST CLOSING TRIAL BALANCE FEDERAL AND STATE GRANTS AS AT JUNE 30, 2015 Title of Account Debit Credit Cash 316, Federal and State Grants Receivable 444, Appropriated Reserves for Federal and State Grants 521, Unappropriated Reserves for Federal and State Grants 170, Reserve for Encumbrances 69, Total 760, , (Do not crowd add additional sheets) Sheet 5 Township of Cherry Hill, Muni Code: 0409

11 POST CLOSING TRIAL BALANCE TRUST FUNDS (Assessment Section Must be Separately Stated) AS AT JUNE 30, 2015 Title of Account Debit Credit Trust Assessment Fund Cash Deferred Charges NOT APPLICABLE Assessment Bonds Assessment Notes Fund Balance Total Trust Assessment Fund Animal Control Fund Cash 12, Deferred Charges 26, Due State of New Jersey Due to Current Fund 0.68 Due to Trust Other Fund 38, Total Animal Control Fund 38, , (Do not crowd add additional sheets) Sheet 6 Township of Cherry Hill, Muni Code: 0409

12 POST CLOSING TRIAL BALANCE TRUST FUNDS (Assessment Section Must be Separately Stated) AS AT JUNE 30, 2015 Title of Account Debit Credit Trust Other Fund Cash 16,846, Deferred Charges Due from Animal Control Trust Fund 38, Due from Current Fund 768, COAH Fees Receivable 118, Cash Housing and Urban Development Funds 175, Due from US Dept. of Housing and Urban Development Grants Receivable 618, Housing and Rehabilitation Loans Receivable 1,270, Payroll Deductions Payable 206, Reserve for COAH Fee Receivable 118, Miscellaneous Trust Escrow 8,135, Miscellaneous Trust Reserves 9,310, Reserve for Housing and Rehabilitation Loans Receivable 1,270, Reserve for US Department of Housing and Urban Development Funds 794, Subtotal 19,836, ,836, (Do not crowd add additional sheets) Sheet 6i Township of Cherry Hill, Muni Code: 0409

13 POST CLOSING TRIAL BALANCE TRUST FUNDS (Assessment Section Must be Separately Stated) AS AT JUNE 30, 2015 Title of Account Debit Credit Trust Other Fund (Cont'd) Totals from Sheet 6i 19,836, ,836, Library Trust Fund: Cash 1,431, Appropriation Reserves 190, Reserve for Encumbrances 156, Payroll Deductions Payable 39, Federal, State and Other Grants Unappropriated 1, Federal, State and Other Grants Appropriated 1, Reserve for Federal, State and Other Grants Encumbered Fund Balance 832, Fiduciary Reserves: Unemployment 49, Gift Fund 22, Isaac and Bessie Yellenberg Fund 1, William Paradee Memorial Fund 4, Vivian Riley Memorial Fund 1, Judy Goldman Memorial Fund 1, The Exchange Club 6, Restricted Gifts and Donations 1, AntiTrust Settlement Fund Eastwood Memorial Fund Capital Expenses Fund 120, Total Trust Other Fund 21,268, ,268, (Do not crowd add additional sheets) Sheet 6ii Township of Cherry Hill, Muni Code: 0409

14 POST CLOSING TRIAL BALANCE TRUST FUNDS (Assessment Section Must be Separately Stated) AS AT JUNE 30, 2015 Title of Account Debit Credit Municipal Open Space Trust Fund Cash 2,086, Reserve for Open Space Trust Fund 2,086, Total Municipal Open Space Trust Fund 2,086, ,086, (Do not crowd add additional sheets) Sheet 6iii Township of Cherry Hill, Muni Code: 0409

15 MUNICIPAL PUBLIC DEFENDER CERTIFICATION Public Law 1997, C. 256 Municipal Public Defender Expended Prior Year ( 2014): (1) $ 26, x 25% (2) $ 6, Municipal Public Defender Trust Cash Balance June 30, 2015: (3) $ 30, Note: If the amount of money in a dedicated fund established pursuant to this section exceeds by more than 25% the amount which the municipality expended during the prior year providing the services of a municipal public defender, the amount in excess of the amount expended shall be forwarded to the Criminal Disposition and Review Collection Fund administered by the Victims of Crime Compensation Board (P.O. Box 084, Trenton, N.J ). Amount in excess of the amount expended: 3 (1 +2) =.. $ NONE The undersigned certifies that the municipality has complied with the regulations governing Municipal Public Defender as required under Public Law 1997, C Chief Financial Officer: Michelle Samalonis Signature: Certificate #: N0680 Date: Sheet 6a Township of Cherry Hill, Muni Code: 0409

16 Schedule of Trust Fund Reserves Amount June 30, 2014 Balance per Audit as at Purpose Report Receipts Disbursements June 30, Totals from Sheet 6b1 $ 8,065, $ 15,709, ,638, $ 8,135, Totals from Sheet 6b2 7,267, ,444, ,400, ,310, Totals: $ 15,332, ,154, ,039, $ 17,446, Sheet 6b Township of Cherry Hill, Muni Code: 0409

17 TOWNSHIP OF CHERRY HILL TRUST OTHER FUNDS Statement of Miscellaneous Trust Escrows For the Fiscal Year Ended June 30, 2015 Balance Received Disbursed Balance June 30, 2014 Collector Treasurer Collector Treasurer June 30, 2015 Street Opening Deposits $77, $67, $ $57, $87, Premiums Received at Tax Sale 7,273, ,075, ,151, ,197, Reserve for Tax Title Lien Redemptions 9,522, $9,522, Contributions for Improvement Costs 187, , Performance Guarantees: Ord , , , Other 261, ,044, , , Public Amusements Escrow 6, , Seasonal Merchandise 1, , $8,065, $15,709, $ $9,522, $6,116, $8,135, Sheet 6b1

18 TOWNSHIP OF CHERRY HILL TRUST OTHER FUNDS Statement of Miscellaneous Trust Reserves For the Fiscal Year Ended June 30, 2015 Treasurer Balance Budget Fees, Interest Balance June 30, 2014 Collector Appropriations and Donations Payments June 30, 2015 Developers' Escrow Fund $775, $686, $ $444, $1,018, Rent Review Consulting Escrow Fees 39, , , , Recycling 462, , , , COAH Affordable Housing Fees (Housing Impact Fees) 2,325, , ,103, , ,690, Affordable Housing Other 75, , Reserve for Forfeited Property: State 75, , , , Federal 211, , , , Local 6, , , Cherry Hill Alliance on Alcohol and Drug Abuse 3, , , Donations: Recreation Events Sponsorship Donations 131, , , , Community Policing Police Outside Employment: Other 93, ,404, ,413, , TCDI Study Haddonfield Road 4, , PJ Whelihan's 1, , , Taylor's Bar & Grill 1, , New Jersey Division of Motor Vehicles (DMV) 119, , , Maccabi Games Outside Employment 50, , Police Donations: Police Department (George H. Croft) 12, , , , Cherry Hill Police Department 10, , Public Defender's Fees 28, , , , Plant A Tree POAA Fees Snow Removal 740, $360, , , Camden County Rabbit Run / Cropwell Road 17, , Recreation Commission 250, , , , , , Barclay Farm 51, , , , , , Property Insurance Fund 1,109, ,100, , ,063, ,374, Worker's Compensation Insurance Fund 837, ,250, , ,067, ,045, Collector Receipts $1,005, COAH Fees Receivable Realized 265, $7,267, $1,270, $2,731, $3,442, $5,400, $9,310, $1,270, Received Current Fund: Construction Code Other Expenses $6, General Liability Property Insurance 1,003, Workers Compensation Insurance 1,135, Maintenance Highway Other Expenses 360, Recreation Other Expenses (N.J.S.A.40A:123 et seq.) 21, Sewer Operating Fund Sewer Other Expenses 205, $2,731, Sheet 6b2

19 ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO LIABILITIES AND SURPLUS Audit RECEIPTS Title of Liability to which Cash Balance Assessments Current Disbursements Balance and Investments are Pledged June 30, 2014 and Liens Budget June 30, 2015 Assessment Serial Bond Issues: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX NOT APPLICABLE Assessment Bond Anticipation Note Issues: XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Sheet 7 Other Liabilities Trust Surplus Less Assets "Unfinanced" XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Total Sheet 7 Township of Cherry Hill, Muni Code: 0409

20 POST CLOSING TRIAL BALANCE GENERAL CAPITAL FUND AS AT JUNE 30, 2015 Title of Account Debit Credit Est. Proceeds Bonds and Notes Authorized 15,304, Bonds and Notes Authorized but Not Issued 15,304, Grants Receivable 400, Cash 2,427, Deferred Charges Due from Camden County Improvement Authority 6.98 Deferred Charges to Future Taxation Funded 80,278, Deferred Charges to Future Taxation Unfunded 23,598, Amount to be Provided for Retirement of Obligations Under Capital Lease 9,690, Due to Current Fund 5.16 Reserve for Grants Receivable Contracts and Retainage Payable 2,612, Reserve for Payment of Debt 496, Reserve for Camden County Improvement Authority Receivable 6.98 General Capital Bonds 73,455, Assessment Serial Bonds Bond Anticipation Notes 8,294, Assessment Notes NJ Environmental Infrastructure Trust Loans Payable 4,003, NJ Economic Development Authority Loan Camden County Improvement Authority Loans Payable 2,820, Improvement Authorizations Funded Improvement Authorizations Unfunded 4,854, Capital Improvement Fund 2, Down Payments on Improvements Capital Surplus 170, Obligations Under Capital Leases 9,690, Reserve for Encumbrances 9,996, Total 131,699, ,699, (Do not crowd add additional sheets) Sheet 8 Township of Cherry Hill, Muni Code: 0409

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22 CASH RECONCILIATION JUNE 30, 2015 (cont'd.) LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT" TD Bank: Animal Control Fund 9, Barclay Farmstead Fund 57, Block Grant 175, Cultural Arts Fund 20, Current Fund 29,975, Disbursement Fund 174, General Capital Fund 2,427, Housing Impact Fee 3,661, Payroll Account 2, Payroll Agency Account 186, Recreation Commission Account 179, HUD Section 8 Program Sewer Assessment Fund 6, Sewer Utility Capital Fund 2,595, Sewer Utility Operating Fund 4,204, Property Liability Insurance Fund 1,374, Developers Escrow Account 972, Trust Other Fund 6,014, Workers Compensation Fund 1,049, Workers Compensation Claims Payment Fund State Municipal Forfeited Fund 80, Tax Collector Account 6,086, Tax Title Lien Account 488, Payroll Account Library 67, Current Fund Library 7, Operating Fund Library 1,182, Subtotal Total to sheet 9b 61,000, Note: Sections N.J.S. 40A:461, 40A:462 and 40A:463 of the Local Budget Law require that separate bank accounts be maintained for each allocated fund. Sheet 9a Township of Cherry Hill, Muni Code: 0409

23 CASH RECONCILIATION JUNE 30, 2015 (cont'd.) LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT" Balance from Sheet 9a 61,000, TD Bank (Cont'd) Unemployment Library 49, AntiTrust Settlement Account Library Exchange Club Trust Fund 6, Restricted Gifts and Donations 1, Gift Trust Fund 21, Judy Gold Memorial Trust Fund 1, William J Paradee Memorial Trust Fund 4, Vivian B. Riley Memorial Trust Fund 1, Isaac and Bessie Yellenberg Memorial Trust Fund 1, Capital Expenses Trust Fund 120, Eastwood Memorial Fund Library Total 61,209, Note: Sections N.J.S. 40A:461, 40A:462 and 40A:463 of the Local Budget Law require that separate bank accounts be maintained for each allocated fund. Sheet 9b Township of Cherry Hill, Muni Code: 0409

24 MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE Balance 2015 Budget Received Accrued Canceled Balance Grant July 1, 2014 Revenue Realized June 30, 2015 Totals from Sheet 10a 464, , , , Sheet 10 Totals 464, , , , Sheet 10 Township of Cherry Hill, Muni Code: 0409

25 TOWNSHIP OF CHERRY HILL FEDERAL, STATE AND OTHER GRANT FUND Statement of Federal, State and Other Grants Receivable For the Fiscal Year Ended June 30, 2015 Balance Program June 30, 2014 Accrued Received Canceled June 30, 2015 Balance Federal Grants: Justice Assistance Grant (JAG) $10, $10, Pedestrian Education and Enforcement Grant $47, $32, $ , Federal Body Armor Grant 2, , Total Federal Grants 47, , , , State Grants: Historic Preservation Barclay Farmstead Museum Farm 50, , Drunk Driving Enforcement Fund 22, , Handicap Recreation Opportunities 20, , , , Municipal Alliance on Alcohol and Drug Abuse 33, , , , Clean Communities Grant 151, , Safe and Secure Communities Program 120, , , Recreational Facilities Enhancement Grants: Kenilworth Park 25, , Croft Farms Art Center 25, , Distracted Driving Crackdown Grant 5, , DWI Crackdown Enforcement Grant 41, , , COPS In Shop Grant 3, , Click it or Ticket 8, , , Alcohil Education and Rehabilitation Grant Sustainable Jersey Small Grant 2, , Recreation Trail Camden County Erlton Park 25, , , Recycling Tonnage 164, , Body Armor 11, , Total State Grants 129, , , , Other Grants: Delaware Valley Regional Planning Commission: TCDITOD Overlay Zone Grant 13, , , Camden County Croft Farm Arts Center Grant 25, , Camden County Erlton Park Grant 25, , Camden County MultiUse Trail Rotary Grant 100, , Camden County Recreation Facility Enhancement 50, , , Camden County Recreation Facility Enhancement Old Orchard 25, , Camden County Historic Preservation Croft Farm Open Space Grant 25, , Camden County Open Space Grant 25, , Total Other Grants 288, , , Total All Grants $464, $669, $689, $70.06 $444, Sheet 10a

26 SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS Transferred from 2015 Prior Year Balance Budget Appropriations Encumbered Expended Canceled Encumbered Balance Grant July 1, 2014 Budget Appropriation June 30, 2015 By 40A:487 Totals from Sheet 11b 282, , , , , , , Sheet 11 Total 282, , , , , , , Sheet 11

27 SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS (cont.) Transferred from 2015 Prior Year Balance Budget Appropriations Encumbered Expended Encumbered Balance Grant July 1, 2014 Budget Appropriation June 30, 2015 By 40A:487 Total From Page , , , , , , , Sheet 11a Totals 282, , , , , , , Sheet 11a Township of Cherry Hill, Muni Code: 0409

28 TOWNSHIP OF CHERRY HILL FEDERAL, STATE AND OTHER GRANT FUND Statement of Federal, State and Other Grants Appropriated For the Fiscal Year Ended June 30, 2015 Balance June 30, 2014 Transferred from 2015 FY Budget Balance Program Reserved Encumbered Appropriation Disbursed Encumbered June 30, 2015 Federal Grants: Federal Body Armor Grant $11, $2, $1, $12, Pedestrian Education & Enforcement Grant 32, $32, Justice Assistance Grant 10, , Total Federal Grants 44, , , , , State Grants: Alcohol Education and Rehabilitation Grant Drunk Driving Enforcement Grant 23, , (3,888.91) 31, Clean Communities Program 124, , Historic Preservation Barclay Farmstead Museum Grant $46, , Handicapped Recreational Opportunities Grant FY14 24, , Handicapped Recreational Opportunities Grant FY15 24, , Recreational Facilities Enhancement Grants: Kenilworth Park 25, , Croft Farms Art Center 25, , Body Armor Replacement Grant 14, , , , Public Archives and Records Infrastructure Support (PARIS) 1, , Recreation Trail Recreation Trail FY 14 22, , , Recycling Tonnage Grant 101, , , , , , Distracted Driving Crackdown Grant 5, , DWI Crackdown Enforcement Grant 41, , , Safe and Secure Communities FY15 120, , , COPS In Shop Grant 3, , Click it or Ticket 8, , Sustainable Jersey Small Grant 2, , Municipal Alliance on Alcoholism and Drug Abuse , , Municipal Alliance on Alcoholism and Drug Abuse , , , Total State Grants 186, , , , , , Other Grants: Camden County MultiUse Trail Rotary Grant 1, , Camden County Croft Farm Grant (County Open Space Fund) 25, , South Jersey Gas Game on Grant TCDITOD Overlay Zone Grant 11, , , Comcast Technology Grant 1, , , American Water Grant Camden County Open Space Colwick Trail 25, , Total Other Grants 52, , , , Total All Grants $282, $121, $642, $455, $69, $521, Sheet 11b

29 SCHEDULE OF UNAPPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS Transferred from 2015 Balance Budget Appropriations Receipts Accrued Balance Grant July 1, 2014 Budget Appropriation By 40A:487 June 30, 2015 Totals from Sheet 12a 125, , , , , Sheet 12 Totals 125, , , , , Sheet 12 Township of Cherry Hill, Muni Code: 0409

30 TOWNSHIP OF CHERRY HILL FEDERAL, STATE AND OTHER GRANT FUND Statement of Reserve for Federal, State and Other GrantsUnappropriated For the Fiscal Year Ended June 30, 2015 Realized as Miscellaneous Balance Revenue in Balance Program June 30, 2014 Accrued 2015 FY Budget June 30, 2015 Federal Grants: Justice Assistance Grant (JAG) $10, $10, Federal Body Armor Grant 2, , Total Federal Grants 13, , State Grants: Drunk Driving Enforcement Fund 22, , $17, Handicap Recreation Opportunities 20, , Municipal Alliance on Alcohol and Drug Abuse 55, , Clean Communities Grant $124, , , , Safe and Secure Communities Program 120, , Recreational Facilities Enhancement Grants: Kenilworth Park 25, , Croft Farms Art Center 25, , Distracted Driving Crackdown Grant 5, , DWI Crackdown Enforcement Grant 41, , COPS In Shop Grant 3, , Click it or Ticket 8, , Alcohil Education and Rehabilitation Grant Sustainable Jersey Small Grant 2, , Recreation Trail Camden County Erlton Park Recycling Tonnage 164, , Body Armor 11, , Total State Grants 125, , , , Total All Grants $125, $669, $624, $170, Sheet 12a

31 *LOCAL DISTRICT SCHOOL TAX Debit Credit Balance July 1, 2014 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, 2014 June 30, ,496, Levy Calendar Year Paid 158,496, Balance June 30, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) * Not including Type 1 school debt service, emergency authorizationsschools, transfer to 158,496, ,496, Board of Education for use of local schools # Must include unpaid requisitions MUNICIPAL OPEN SPACE TAX Debit Credit Balance July 1, Levy , Added and Omitted Levy Interest Earned Expenditures 756, Balance June 30, , , Sheet 13 Township of Cherry Hill, Muni Code: 0409

32 REGIONAL SCHOOL TAX (Provide a separate statement for each Regional District involved) Debit Credit Balance July 1, 2014 NOT APPLICABLE School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, 2014 June 30, 2015 Levy Calendar Year Paid Balance June 30, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) # Must include unpaid requisitions REGIONAL HIGH SCHOOL TAX Debit Credit Balance July 1, 2014 NOT APPLICABLE School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, 2014 June 30, 2015 Levy Calendar Year Paid Balance June 30, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) # Must include unpaid requisitions Sheet 14 Township of Cherry Hill, Muni Code: 0409

33 COUNTY TAXES PAYABLE Debit Credit Balance July 1, 2014 County Taxes Due County for Added and Omitted Taxes Levy General County ,019, County Library County Health County Open Space Preservation 1,663, Due County for Added and Omitted Taxes , Paid 68,079, Balance June 30, 2015 County Taxes Due County for Added and Omitted Taxes 68,079, ,079, SPECIAL DISTRICT TAXES Debit Credit Balance July 1, ,894, Levy: (List Each Type of District Tax Separately see Footnote) Fire ,819, Sewer Water Garbage Open Space Total Levy ,819, Paid ,784, Balance June 30, ,928, Footnote: Please state the number of districts in each instance 26,713, ,713, Sheet 15 Township of Cherry Hill, Muni Code: 0409

34 STATE LIBRARY AID RESERVE FOR MAINTENANCE OF FREE PUBLIC LIBRARY WITH STATE AID Debit Credit Balance July 1, State Library Aid Received NOT APPLICABLE Expended Balance June 30, RESERVE FOR EXPENSE OF PARTICIPATION IN FREE COUNTY LIBRARY WITH STATE AID Balance July 1, State Library Aid Received NOT APPLICABLE Expended Balance June 30, RESERVE FOR AID TO LIBRARY OR READING ROOM WITH STATE AID (N.J.S.A. 40:5435) Balance July 1, State Library Aid Received NOT APPLICABLE Expended Balance June 30, RESERVE FOR LIBRARY SERVICES WITH FEDERAL AID Balance July 1, State Library Aid Received NOT APPLICABLE Expended Balance June 30, Sheet 16 Township of Cherry Hill, Muni Code: 0409

35 STATEMENT OF GENERAL BUDGET REVENUES 2015 Source Budget Realized Excess or Deficit* Surplus Anticipated ,163, ,163, Surplus Anticipated with Prior Written Consent of Director of Local Government Miscellaneous Revenue Anticipated: X Adopted Budget 15,333, ,271, ,937, Added by N.J.S. 40A:487: (List on 17a) X 453, , Total Miscellaneous Revenue Anticipated ,787, ,725, ,937, Receipts from Delinquent Taxes , , , Amount to be Raised by Taxation: X (a) Local Tax for Municipal Purposes ,125, X (b) Addition to Local District School Tax X Total Amount to be Raised by Taxation ,125, ,802, ,677, ,086, ,789, ,703, ALLOCATION OF CURRENT TAX COLLECTIONS Debit Credit Current Taxes Realized in Cash (Total of Item 10 or 14 on Sheet 22) ,532, Amount to be Raised by Taxation X Local District School Tax ,496, X Regional School Tax X Regional High School Tax X County Taxes ,683, X Due County for Added and Omitted Taxes , X Special District Taxes ,819, X Municipal Open Space Tax , X Reserve for Uncollected Taxes ,421, Deficit in Required Collection of Current Taxes (or) Balance for Support of Municipal Budget (or) ,802, X *Excess NonBudget Revenue (see footnote) X *Deficit NonBudget Revenue (see footnote) * These items are applicable only when there is no "Amount to be Raised by Taxation" in the "Budget" 295,954, ,954, column of the statement at the top of this sheet. In such instances, any excess or deficit in the above allocation would apply to "NonBudget Revenue" only. Sheet 17 Township of Cherry Hill, Muni Code: 0409

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37 STATEMENT OF GENERAL BUDGET APPROPRIATIONS Budget as Adopted ,632, Budget Added by N.J.S. 40A: , Appropriated for 2015 (Budget Statement Item 9) ,086, Appropriated for 2015 Emergency Appropriation (Budget Statement Item 9) Total General Appropriations (Budget Statement Item 9) ,086, Add: Overexpenditures (see footnote) Total Appropriations and Overexpenditures ,086, Deduct Expenditures: Paid or Charged [Budget Statement Item (L)] ,569, Paid or Charged Reserve for Uncollected Taxes ,421, Reserved ,474, Total Expenditures ,464, Unexpended Balances Canceled (see footnote) , FOOTNOTES RE: OVEREXPENDITURES Every appropriation overexpended in the budget document must be marked with an * and must agree in the aggregate with this item. RE: UNEXPENDED BALANCES CANCELED: Are not to be shown as "Paid or Charged" in the budget document. In all instances "Total Appropriations" and "Overexpenditures" must equal the sum of "Total Expenditures" and "Unexpended Balances Canceled". SCHEDULE OF EMERGENCY APPROPRIATIONS FOR LOCAL DISTRICT SCHOOL PURPOSES (EXCEPT FOR TYPE I SCHOOL DEBT SERVICE) 2015 Authorizations NOT APPLICABLE N.J.S. 40A:446 (After adoption of Budget) N.J.S. 40A:420 (Prior to adoption of Budget) Total Authorizations Deduct Expenditures: Paid or Charged Reserved Total Expenditures Sheet 18 Township of Cherry Hill, Muni Code: 0409

38 RESULTS OF 2015 OPERATION CURRENT FUND Debit Credit Excess of Anticipated Revenues: Miscellaneous Revenues Anticipated ,937, Delinquent Tax Collections , Required Collection of Current Taxes ,677, Unexpended Balances of 2015 Budget Appropriations , Miscellaneous Revenue Not Anticipated , Miscellaneous Revenue Not Anticipated: Proceeds of Sale of Foreclosed Property (Sheet 27) Payments in Lieu of Taxes on Real Property Sale of Municipal Assets Unexpended Balances of 2014 Appropriation Reserves ,882, Prior Years Interfunds Returned in ,246, Accounts Payable Canceled 17, Deferred School Tax Revenue: (See School Taxes, Sheets 13 & 14) Balance July 1, Balance June 30, Deficit in Anticipated Revenues: Miscellaneous Revenues Anticipated Delinquent Tax Collections Required Collection of Current Taxes Interfund Advances Originating in Federal, State and Other Grants Receivable Canceled Prior Year Senior Citizens and Veterans Deductions Disallowed Deficit Balance To Trial Balance (Sheet 3) Surplus Balance To Surplus (Sheet 21) ,252, ,252, ,252, Sheet 19 Township of Cherry Hill, Muni Code: 0409

39 SCHEDULE OF MISCELLANEOUS REVENUES NOT ANTICIPATED Source Amount Realized Administration Fee Senior Citizen and Veteran Tax Deduction 12, Wireless Carriers Tower Rental 50, Various Refunds 20, Miscellaneous Treasurer 3, Auction Proceeds 11, Excess Workers Compensation 483, Rental of Equipment and Facilities 5, Energy Credits 24, FEMA Reimbursement 93, Cancellation of Outstanding Checks 2, Photocopies 21, Duplicate Bills Fees 5, Miscellaneous Collector 17, Maintenance Charges 26, Total Amount of Miscellaneous Revenues Not Anticipated (Sheet 19) 780, Sheet 20 Township of Cherry Hill, Muni Code: 0409

40 SURPLUS CURRENT FUND 2015 Debit Credit 1. Balance July 1, ,793, Excess Resulting from 2015 Operations ,252, Amount Appropriated in the 2015 Budget Cash ,163, Amount Appropriated in the 2015 Budget with Prior Written Consent of Director of Local Government Services Balance June 30, ,881, ,045, ,045, ANALYSIS OF BALANCE JUNE 30, 2015 (FROM CURRENT FUND TRIAL BALANCE) Cash ,721, Investments Sub Total 29,721, Deduct Cash Liabilities Marked with "C" on Trial Balance ,527, Cash Surplus ,194, Deficit in Cash Surplus Other Assets Pledged to Surplus: * (1) Due from State of N.J. Senior Citizens and Veterans Deduction , Deferred Charges # , Cash Deficit # Total Other Assets , * IN THE CASE OF A "DEFICIT IN CASH SURPLUS", "OTHER ASSETS ,881, WOULD ALSO BE PLEDGED TO CASH LIABILITIES. # MAY NOT BE ANTICIPATED AS NONCASH SURPLUS IN 2016 BUDGET. (1) MAY BE ALLOWED UNDER CERTAIN CONDITIONS. NOTE: Deferred charges for authorizations under N.J.S. 40A:455 (Tax Map, etc.), N.J.S. 40A:455 (Flood Damage, etc.), N.J.S. 40A:455.1 (Roads and Bridges, etc.) and N.J.S. 40A: (Public Exigencies, etc.) to the extent of emergency notes issued and outstanding for such purposes, together with such emergency notes, may be omitted from this analysis. Sheet 21 Township of Cherry Hill, Muni Code: 0409

41 (FOR MUNICIPALITIES ONLY) CURRENT TAXES 2015 LEVY 1. Amount of Levy as per Duplicate (Analysis) # ,300, or (Abstract of Ratables) Amount of Levy Special District Taxes ,819, Amount Levied for Omitted Taxes under N.J.S.A. 54: et. seq Amount Levied for Added Taxes under ,738, N.J.S.A. 54:463.1 et. seq. 5a. Subtotal 2015 Levy 294,857, b. Reductions due to tax appeals ** 5c. Total 2015 Tax Levy ,857, Transferred to Tax Title Liens , Transferred to Foreclosed Property Remitted, Abated or Canceled , Discount Allowed Collected in Cash: In , In 2015 * ,498, R.E.A.P. Revenue State's Share of 2015 Senior Citizens and Veterans Deductions Allowed , Total to Line ,532, Total Credits 294,836, Amount Outstanding June 30, , Percentage of Cash Collections to Total 2015 Levy, (Item 10 divided by Item 5c) is 99.89% Note:If municipality conducted Accelerated Tax Sale or Tax Levy Sale check here _X Complete Sheet 22a 14. Calculation of Current Taxes Realized in Cash: Total of Line ,532, Less: Reserve for Tax Appeals Pending State Division of Tax Appeals To Current Taxes Realized in Cash (Sheet 17) 294,532, Note A: In showing the above percentage the following should be noted: Where Item 5 shows $1,500,000.00, and Item 10 shows $1,049,977.50, the percentage represented by the cash collections would be $1,049, / $1,500,000 or The correct percentage to be shown as Item 13 is 69.99% and not 70.00%, nor % # Note: On Item 1 if Duplicate (Analysis) Figure is used; be sure to include Senior Citizens and Veterans Deductions. * Include overpayments applied as part of 2015 collections. ** Tax appeals pursuant to R.S. 54:321 et seq and/or R.S. 54:481 et seq approved by resolution of the governing body prior to introduction of municipal budget. (N.J.S.A. 40A:441) Sheet 22 Township of Cherry Hill, Muni Code: 0409

42 ACCELERATED TAX SALE / TAX LEVY SALE CHAPTER 99 To Calculate Underlying Tax Collection Rate for 2015 Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to Chapter 99, P.L (1) Utilizing Accelerated Tax Sale Total of Line 10 Collected in Cash (sheet 22) ,532, LESS: Proceeds from Accelerated Tax Sale... 1,202, NET Cash Collected ,330, Line 5c (sheet 22) Total 2015 Tax Levy ,857, Percentage of Collection Excluding Accelerated Tax Sale Proceeds (Net Cash Collected divided by Item 5c) is % (2) Utilizing Tax Levy Sale Total of Line 10 Collected in Cash (sheet 22)... LESS: Proceeds from Tax Levy Sale (excluding premium)... NET Cash Collected... Line 5c (sheet 22) Total 2015 Tax Levy... Percentage of Collection Excluding Accelerated Tax Sale Proceeds (Net Cash Collected divided by Item 5c) is... Sheet 22a Township of Cherry Hill, Muni Code: 0409

43 SCHEDULE OF DUE FROM/TO STATE OF NEW JERSEY FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS Debit Credit 1. Balance July 1, 2014 Due From State of New Jersey 313, Due To State of New Jersey 2. Sr. Citizens Deductions Per Tax Billings 151, Veterans Deductions Per Tax Billings 493, Sr. Citizens Deductions Allowed By Tax Collector Sr. Citizens Deductions Disallowed By Tax Collector 14, Sr. Citizens Deductions Disallowed By Tax Collector 2014 Taxes Received in Cash from State 596, Balance June 30, 2015 Due From State of New Jersey 347, Due To State of New Jersey 958, , Calculation of Amount to be included on Sheet 22, Item Senior Citizens and Veterans Deductions Allowed Line 2 151, Line 3 493, Line 4 SubTotal 645, Less: Line 7 14, To Item 10, Sheet , Sheet 23 Township of Cherry Hill, Muni Code: 0409

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45 COMPUTATION OF APPROPRIATION: RESERVE FOR UNCOLLECTED TAXES AND AMOUNT TO BE RAISED BY TAXATION IN 2016 MUNICIPAL BUDGET 1. Total General Appropriations for 2016 Municipal Budget Statement Item 8 (L) (Exclusive of Reserve for Uncollected Taxes) Local District School Tax Billing 7/1 12/ ,117, ,496, Billing 1/1 6/30 ** Regional School District Tax Billing 7/1 12/ Billing 1/1 6/30 * Regional High School Tax Billing 7/1 12/ School Budget Billing 1/1 6/30 * County Tax Billing 7/1 12/ Billing 1/1 6/30 * Special District Taxes Billing 7/1 12/ Billing 1/1 6/30 * Municipal Open Space Tax Billing 7/1 12/ Billing 1/1 6/30 * Total General Appropriations & Other Taxes Less: Total Anticipated Revenues from 2016 in Municipal Budget (Item 5) Cash Required from 2016 Taxes to Support Local Municipal Budget and Other Taxes Amount of item 10 Divided by 99.51% [ ] Equals Amount to be Raised by Taxation (Percentage used must not exceed the applicable percentage shown by Item 13, Sheet 22) ,933, ,602, ,096, , ,508, ,337, ,171, ,604, ,683, ,819, , Analysis of Item 11: Local District School Tax * Must not be stated in an amount less than (Amount Shown on Line 2 Above) 161,933, "actual" Tax of Regional School District Tax (Amount Shown on Line 3 Above) ** May not be stated in an amount less than Regional High School Tax proposed budget submitted by the Local (Amount Shown on Line 4 Above) Board of Education to the Commissioner County Tax of Education on January 15, 2012 (Chap. (Amount Shown on Line 5 Above) 66,602, , P.L. 1978). Consideration must be Special District Tax given to calendar year calculation. (Amount Shown on Line 6 Above) Municipal Open Space Tax (Amount Shown on Line 7 Above) 22,096, , Tax in Local Municipal Budget 44,213, Total Amount (see Line 11) 295,604, Appropriation: Reserve for Uncollected Taxes (Budget Statement, Item 8 (M) (Item 11, Less Item 10) ,433, Computation of "Tax in Local Municipal Budget" Note: Item 1 Total General Appropriations 66,117, The amount of anticipated rev Item 12 Appropriation: Reserve for Uncollected Taxes 1,433, enues (Item 9) may never exceed SubTotal 67,550, the total of Items 1 and 12. Less: Item 9 Total Anticipated Revenues 23,337, Amount to be Raised by Taxation in Municipal Budget ,213, Sheet 25 Township of Cherry Hill, Muni Code: 0409

46 ACCELERATED TAX SALE CHAPTER 99 Calculation To Utilize Proceeds In Current Budget As Deduction To Reserve For Uncollected Taxes Appropriation Note: This sheet should be completed only if you are conducting an accelerated tax sale for the first time in the current year. A. Reserve for Uncollected Taxes (sheet 25, Item 12) $ B. Reserve for Uncollected Taxes Exclusion Outstanding Balance of Delinquent Taxes (sheet 26, Item 14A) x % of Collection (Item 16) C. TIMES: % of increase of Amount to be Raised by Taxes over Prior Year % [(2016 Estimated Total Levy 2015 Total Levy)/2015 Total Levy] D. Reserve for Uncollected Taxes Exclusion Amount $ [(B x C) + B] E. Net Reserve for Uncollected Taxes Appropriation in Current Budget $ (A D) 2016 Reserve for Uncollected Taxes Appropriation Calculation (Actual) 1. Subtotal General Appropriations (item8(l) budget sheet 29) $ 2. Taxes not Included in the budget (AFS 25, items 2 thru 7) $ Total $ 3. Less: Anticipated Revenues (item 5, budget sheet 11) $ 4. Cash Required $ 5. Total Required at % (items 4+6) $ 6. Reserve for Uncollected Taxes (item E above) $ Sheet 25a Township of Cherry Hill, Muni Code: 0409

47 SCHEDULE OF DELINQUENT TAXES AND TAX TITLE LIENS Debit Credit 1. Balance July 1, , A. Taxes , B. Tax Title Liens , Canceled: A. Taxes , B. Tax Title Liens , Transferred to Foreclosed Tax Title Liens: A. Taxes B. Tax Title Liens Added Taxes , Added Tax Title Liens Adjustment between Taxes (Other than current year) and Tax Title Liens: A. Taxes Transfers to Tax Title Liens B. Tax Title Liens Transfers from Taxes Balance Before Cash Payments 402, Totals 445, , Balance Brought Down 402, Collected: 98, A. Taxes , B. Tax Title Liens , Interest and Costs 2015 Tax Sale , Taxes Transferred to Liens , Taxes , Balance June 30, , A. Taxes , B. Tax Title Liens , Totals 699, , Percentage of Cash Collections to Adjusted Amount Outstanding (Item No. 10 divided by Item No. 9) is 24.45% 17. Item No. 14 multiplied by percentage shown above is 146, and represents the maximum amount that may be anticipated in (See Note A on Sheet 22 Current Taxes) (1) These amounts will always be the same. Sheet 26 Township of Cherry Hill, Muni Code: 0409

48 SCHEDULE OF FORECLOSED PROPERTY (PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION) Debit Credit 1. Balance July 1, ,061, Foreclosed or Deeded in Tax Title Liens Taxes Receivable A B Adjustment to Assessed Valuation , Adjustment to Assessed Valuation Sales 9. Cash * Contract Mortgage Loss on Sales Gain on Sales Balance June 30, ,223, CONTRACT SALES 2,223, ,223, Debit Credit 15. Balance July 1, 2014 NOT APPLICABLE Sales from Foreclosed Property Collected * Balance June 30, MORTGAGE SALES Debit Credit 20. Balance July 1, 2014 NOT APPLICABLE Sales from Foreclosed Property Collected * Balance June 30, Analysis of Sale of Property: $ * Total Cash Collected in 2015 ( ) Realized in 2015 Budget To Results of Operation (Sheet 19) Sheet 27 Township of Cherry Hill, Muni Code: 0409

49 DEFERRED CHARGES MANDATORY CHARGES ONLY CURRENT, TRUST, AND GENERAL CAPITAL FUNDS (Do not include the emergency authorizations pursuant to N.J.S. 40A:455, N.J.S. 40A:455.1 or N.J.S. 40A: listed on Sheets 29 and 30.) Amount Caused By June 30, 2014 Amount in Amount Balance per Audit 2015 Resulting as at Report Budget from 2015 June 30, Emergency Authorization Municipal* $ $ $ $ 2. Emergency Authorizations Schools $ $ $ $ 3. Deficit from Operations $ $ $ $ 4. $ $ $ $ Subtotal Current Fund $ $ $ $ 5. Capital $ $ $ $ 6. Trust Assessment $ $ $ $ 7. Animal Control Fund $ 40, $ 40, $ 26, $ 26, Trust Other $ $ $ $ 9. $ $ $ $ *Do not include items funded or refunded as listed below. EMERGENCY AUTHORIZATIONS UNDER N.J.S. 40A:447 WHICH HAVE BEEN FUNDED OR REFUNDED UNDER N.J.S. 40A:23 OR N.J.S. 40A:251 Date Purpose Amount 1. $ 2. NOT APPLICABLE $ 3. $ 4. $ 5. $ JUDGEMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED Appropriated for in Budget of In Favor of On Account of Date Entered Amount $ 2. NOT APPLICABLE $ 3. $ 4. $ Sheet 28 Township of Cherry Hill, Muni Code: 0409

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52 SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2016 DEBT SERVICE FOR BONDS (MUNICIPAL) GENERAL CAPITAL BONDS Debit Outstanding July 1, Issued Paid ,295, Defeased 12,290, Credit 81,510, ,530, Debt Service Outstanding June 30, ,455, ,040, ,040, Bond Maturities General Capital Bonds $ 2016 Interest on Bonds * ASSESSMENT SERIAL BONDS 2,556, ,435, Outstanding July 1, Issued Paid NOT APPLICABLE Outstanding June 30, Bond Maturities Assessment Bonds $ 2016 Interest on Bonds Total "Interest on Bonds Debt Service" (*Items) $ 2,556, LIST OF BONDS ISSUED DURING 2015 Purpose 2016 Maturity Amount Issued Date of Interest Issue Rate Refunding Bonds, Series ,530, /7/ % Total 10,530, Sheet 31 Township of Cherry Hill, Muni Code: 0409

53 SCHEDULE OF LOANS ISSUED AND OUTSTANDING AND 2016 DEBT SERVICE FOR LOANS (MUNICIPAL) New Jersey Environmental Infrastructure Loans Payable LOAN Debit Outstanding July 1, Issued Paid , Credit 4,302, Debt Service Outstanding June 30, ,003, ,302, ,302, Loan Maturities $ 2016 Interest on Loans $ Total 2016 Debt Service for Loan $ 304, , , (MUNICIPAL) Camden County Improvement Authority (CCIA) LOAN Outstanding July 1, ,105, Issued Paid , Outstanding June 30, ,820, ,105, ,105, Loan Maturities $ 2016 Interest on Loans $ Total 2016 Debt Service for Loan $ 300, , , LIST OF LOANS ISSUED DURING 2015 Purpose 2016 Maturity Amount Issued Date of Interest Issue Rate NOT APPLICABLE Total Sheet 31a Township of Cherry Hill, Muni Code: 0409

54 SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2016 DEBT SERVICE FOR BONDS TYPE I SCHOOL TERM BONDS Debit Credit 2016 Debt Service Outstanding July 1, Paid NOT APPLICABLE Outstanding June 30, Bond Maturities Term Bonds $ 2016 Interest on Bonds * $ TYPE I SCHOOL SERIAL BOND Outstanding July 1, Issued Paid NOT APPLICABLE Outstanding June 30, Interest on Bonds * $ 2016 Bond Maturities Serial Bonds $ Total "Interest on Bonds Type I School Debt Service" (*Items) $ LIST OF BONDS ISSUED DURING 2015 Purpose 2016 Maturity Amount Issued Date of Interest Issue Rate NOT APPLICABLE Total INTEREST REQUIREMENT CURRENT FUND DEBT ONLY Outstanding 2016 Interest NOT APPLICABLE June 30, 2015 Requirement 1. Emergency Notes $ $ 2. Special Emergency Notes $ $ 3. Tax Anticipation Notes $ $ 4. Interest on Unpaid State and County Taxes $ $ 5. $ $ 6. $ $ Sheet 32 Township of Cherry Hill, Muni Code: 0409

55 DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES) Title or Purpose of Issue Original Amount Issued Original Date of Issue* Amount Date Rate 2016 Budget Requirement Interest of Note of of Computed to Outstanding Maturity Interest For Principal For Interest (Insert Date) June 30, 2015 ** Totals from Sheet 33a 8,294, /23/2014 8,294, /22/ % 82, /22/ Sheet Total 8,294, ,294, , Memo: Designate all "Capital Notes" issued under N.J.S. 40A:28(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually Memo: Type I School Notes should be separately listed and totaled. Memo: Refunding Bond Anticipation Notes should be separately listed and totaled. * " Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued. All notes with an original date of issue of 2013 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2016 or written intent of permanent financing submitted with statement. ** If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column. (Do not crowd add additional sheets) Sheet 33 Township of Cherry Hill, Muni Code: 0409