Township of Deerfield, Muni Code: 0603

Transcription

1 2014 MUNICIPAL DATA SHEET (Must Accompany 2014 Budget) MUNICIPALITY: TOWNSHIP OF DEERFIELD COUNTY: CUMBERLAND Governing Body Members John J. Stanzione 12/31/2015 Mayor's Name Term Expires Name Term Expires Keith Lauermann 12/31/2014 Municipal Officials Frank R. Spatola, Jr. 12/31/2014 Rudy Danna, Jr. 12/31/2016 Karen Seifrit { Date of Orig. Appt. Municipal Clerk C1390 Maria Branson Tax Collector 1/4/2006 Cosmo Laurella 12/31/2016 Cert No. T8123 Cert No. Lorraine Boyer Chief Financial Officer Carol A. McAllister Registered Municipal Accountant N0775 Cert No. 528 Lic No. Michael L. Testa, Esq Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2014 Budget and Mail to: Township of Deerfield P.O. Box 350, Landis Avenue Rosenhayn, NJ Fax #: (856) Sheet A Director, Division of Local Government Services Department of Community Affairs PO Box 803 Trenton NJ Municode: Public Hearing Date: Division Use Only

2 2014 MUNICIPAL BUDGET Municipal Budget of the Township of Deerfield County of Cumberland for the Calendar Year It is hereby certified the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the 19th day of March, 2014 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:46 and N.J.A.C. 5:304.4(d). Certified by me, this 19th day of March, 2014 Clerk P.O. Box 350, Landis Avenue Address Rosenhayn, NJ Address (856) Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations. Certified by me, this 19th day of March, White Horse Road Registered Municipal Accountant Address Voorhees, New Jersey (856) Address Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original of file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, the total of anticipated revenues equals the total of appropriations and the budget is in full compliance with the Local Budget Law, N.J.S. 40A:41 et seq. Certified by me, this 19th day of March, 2014 Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (Do not advertise this Certification form) CERTIFICATION OF APPROVED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been compared with It is hereby certified that the Approved Budget made part hereof complies with the requirements the approved Budget previously certified by me and any changes required as a condition to such approval of law, and approval is given pursuant to N.J.S. 40A:479. have been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY STATE OF NEW JERSEY Department of Community Affairs Department of Community Affairs Director of the Division of Local Government Services Director of the Division of Local Government Services Dated: 2014 By: Dated: 2014 By: Sheet 1

3 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Deerfield, County of Cumberland for the Calendar Year 2014 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the Year 2014 Be it Further Resolved, that said Budget be published in the Bridgeton Evening News in the issue of April 02, 2014 The Governing Body of the Township of Deerfield does hereby approve the following as the Budget for the year RECORDED VOTE (INSERT LAST NAME) Ayes Nays Abstained Absent Notice is hereby given that the Budget and Tax Resolution was approved by the Township Committee of the Township of Deerfield, County of Cumberland, on March 19, 2014 A Hearing on the Budget and Tax Resolution will be held at the Municipal Building, on April 16, 2014 at 7:00 o'clock P.M. at which time and place objections to said Budget and Tax Resolution for the year 2014 may be presented by taxpayers or other interested persons. Sheet 2

4 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2014 General Appropriations For:(Reference to item and sheet number should be omitted in advertised budget) 1. Appropriations within "CAPS" (a) Municipal Purposes {(item H1, Sheet 19)(N.J.S. 40A:445.2)} 1,147, Appropriations excluded from "CAPS" (a) Municipal Purposes {item H2, Sheet 28)(N.J.S. 40A:445.3 as amended)} 243, (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) Total General Appropriations excluded from "CAPS"(item O, sheet 29) 243, Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 95.30% Percent of Tax Collections 271, Building Aid Allowance 2014 $ 4 Total General Appropriations (item 9, Sheet 29) for SchoolsState Aid 2013 $ 1,662, Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 1,511, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (item 6(a), Sheet 11) 151, (b) Addition to Local District School Tax (item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

5 EXPLANATORY STATEMENT (Continued) SUMMARY OF 2013 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Utility Explanations of Appropriations for Utility Utility "Other Expenses" Budget Appropriations Adopted Budget 1,759, The amounts appropriated under the Budget Appropriation Added by N.J.S 40A:487 76, title of "Other Expenses" are for operating Emergency Appropriations 5, costs other than "Salaries & Wages." Total Appropriations 1,841, Expenditures: Some of the items included in "Other Paid or Charged (Including Reserve for Uncollected Taxes) 1,753, Expenses" are: Reserved 87, Unexpended Balances Canceled 6.61 Materials, supplies and nonbondable Total Expenditures and Unexpended Balances Cancelled 1,841, equipment; Overexpenditures* Repairs and maintenance of buildings, *See Budget Appropriation items so marked to the right of column (Expended 2013 Reserved.) equipment, roads, etc., Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc; Sheet 3a Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government.

6 EXPLANATORY STATEMENT (CONTINUED) Township of Deerfield, Muni Code: 0603 Appropriation CAP Calculation (1977 Cap) BUDGET MESSAGE The municipal budget for the calendar year 2014 has been prepared within the constraints imposed by Chapter 68, Public Laws of 1976, commonly know as the Appropriation Cap Law. This law imposes a limit on municipal expenditures, which, for the Township of Deerfield, is Calculated as follows: Total General Appropriations for 2013 $ 1,759, Amount on which 0.5% CAP is Applied (brought forward) $ 1,086, CAP Base Adjustments 0.5% CAP 5, Subtotal 1,759, Allowable Operating Appropriations before Additional Exceptions per N.J.S.A. 40A: ,091, Less Exceptions: Additional Exceptions: Total Other Operations $ 29, Available from Banking 2012 $ 19, Total Uniform Construction Code (UCC) Available from Banking , Total Interlocal Service Agreements 101, Assessed Value of New Construction per Assessor's Total Additional Appropriations 65, Certification 1, Total PublicPrivate Offset 5, Additional Increase in CAPS per COLA Ordinance 32, Total Capital Improvements 30, Total Additional Exceptions 157, Total Debt Service 172, Total Deferred Charges Total Allowable Appropriations Within CAPS for 2014 $ 1,249, Judgments Cash Deficit of Preceding Year Total Appropriations Within CAPS for 2014 $ 1,147, Total Appropriation for School Purposes Transferred to Board of Education Reserve for Uncollected Taxes 270, Total Exceptions 673, Amount on which 0.5% CAP is Applied (carried forward) 1,086, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE THE FOLLOWING: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP'" LEVY CAP WORKBOOK SUMMARY 3. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN 20114).

7 EXPLANATORY STATEMENT (CONTINUED) Township of Deerfield, Muni Code: 0603 BUDGET MESSAGE Levy CAP Calculation Chapter 62 of the Laws of 2007 imposed a Property Tax Levy CAP which was amended by P.L. 2008, Chapter 6 and further amended by P.L. 2010, Chapter 44 (S29 R1) approved July 13, The law (N.J.S.A. 40A: through 45.47) establishes a formula that limits increases in the local unit amount to be raised by taxation for each local unit budget. The budget contained herewith is within the limits imposed by this law and for the Township of Deerfield is calculated as follows: Prior Year Amount to be Raised by Taxation for Municipal Purposes NOT APPLICABLE Balance (carried forward) Cap Base Adjustment (+/) BELOW $0.10 Less: Prior Year Deferred Charges to Future Taxation Unfunded LOCAL PURPOSE TAX Less Cancelled or Unexpended Exclusions Less: Prior Year Deferred Charges Emergencies Less: Prior Year Recycling Tax Adjusted Tax Levy After Exclusions Less: Changes in Service Provider Transfer of Service/ Function Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation Additions: Plus: 2% Cap increase New Ratables Increased in Valuations Adjusted Tax Levy Prior Year's Local Municipal Purpose Tax Rate (per $100) Plus: Assumption of Service/ Function Net Ratable Adjustment to Levy Adjusted Tax Levy Prior to Exclusions CY 2012 Cap Bank Utilized in CY 2014 Exclusions: Allowable Shared Service Agreements Increase CY 2013 Cap Bank Utilized in CY 2014 Amounts Approved by Referendum Allowable Health Insurance Cost Increase Maximum Allowable Amount to be Raised by Taxation $ Allowable Pension Obligations Increase Allowable LOSAP Increase Allowable Capital Improvements Increase Amount to be Raised by Taxation for Municipal Purposes Allowable Debt Service and Capital Leases Increase Unused CY 2014 Tax Levy Available for Banking (CY 2015 CY 2017) Recycling Tax Appropriation Deferred Charges to Future Taxation Unfunded Current Year Deferred Charges Emergencies Add Total Exclusions Balance (carried forward) Sheet 3c

8 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE STRUCTURAL BUDGET IMBALANCES Revenues at Risk Nonrecurring current appropriations Future Year Appropriation Increases Structural Imbalance Offsets Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Amount Comment/Explanation None. Sheet 3d

9 I Township of Deerfield, Muni Code: 0603 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE Split Function Appropriations: The following appropriation(s) are appropriated inside and outside of the appropriation CAP: Health Insurance Appropriation Recap: The following is a recap of Health Insurance Costs for the Current Budget Year: INSURANCE: Total Health Insurance Cost $ 142, APPROPRIATED EMPLOYEE GROUP INSURANCE CY 2014 CY 2013 Less: Employee Contributions (7,445.10) Inside CAP $ 135, $ 128, Net Costs Appropriated $ 135, Outside CAP Current Fund Budget Inside CAP $ 135, Current Fund Budget Outside CAP $ 135, $ 128, Utility Fund Budget Appropriation $ 135, Sheet 3e

10 Explanatory Statement (Continued) Budget Message Township of Deerfield, Muni Code: 0603 Organization/Individuals Eligible for Benefit Analysis of Compensated Absence Liability Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreements Administrative Personnel , X Totals days 43, Total Funds Reserved as of end of , Total Funds Appropriated in , Sheet 3f

11 CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash in Surplus Anticipated , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated , , , Miscellaneous Revenues Section A: Local Revenues xxxxxxx Licenses: xxxxxxx Alcoholic Beverages , , , Other Fees and Permits Fines and Costs: xxxxxxx Municipal Court Other Interest and Costs on Taxes Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits Anticipated Utility Operating Surplus Capital Fund Balance , , Sheet 4

12 CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section A: Local Revenues (continued): xxxxxxx Total Section A: Local Revenues , , , Sheet 4a

13 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section B: State Aid Without Offsetting Appropriations xxxxxxx Transitional Aid Consolidated Municipal Property Tax Relief Act Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) , , , Total Section B: State Aid Without Offsetting Appropriations , , , Sheet 5

14 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations(N.J.S. 40A:436 & N.J.A.C 5:234.17) xxxxxxx Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: xxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with xxxxxxx Appropriations (NJS 40A:445.3h and NJAC 5:234.17) xxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Sheet 6

15 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section D:Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Shared Service Agreements Offset with Appropriations xxxxxxx Shared Services: Zoning Officer (Lawrence Township) 7, , , Total Section D: Shared Service Agreements Offset With Appropriations , , , Sheet 7

16 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenue Section E: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government services Additional Revenue Offset with Appropriations (N.J.S. 40A:4445.3h) xxxxxxx EMS / Ambulance Service , , , Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues , , , Sheet 8

17 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues Offset with Appropriations: xxxxxxx Recycling Tonnage Grant , , New Jersey Clean Energy Direct Install Program , , Clean Communities , , , Sheet 9

18 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues Offset with Appropriations (Continued): xxxxxxx Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues , , , Sheet 9a

19 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items xxxxxxx Uniform Fire Safety Act Host Benefit Fee (PL 1985 Ch 38) , , , Capital Fund Surplus Sheet 10

20 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items (continued): xxxxxxx Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items , , , Sheet 10a

21 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in 2013 Summary of Revenues xxxxxxx 1. Surplus Anticipated (Sheet 4, #1) , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sheet 4, #2) Miscellaneous Revenues xxxxxxx Total Section A: Local Revenues , , , Total Section B: State Aid Without Offsetting Appropriations , , , Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services Shared Service Agreements , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section E:Director of Local Government ServicesAdditional Revenues , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section F:Director of Local Government ServicesPublic and Private Revenues , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section G:Director of Local Government ServicesOther Special Items , , , Total Miscellaneous Revenues , , , Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,511, ,685, ,766, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes , , b) Addition to Local District School Tax c) Minimum Library Tax Total Amount to be Raised by Taxes for Support of Municipal Budget , , , Total General Revenues ,662, ,836, ,038, Sheet 11

22 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT: Administrative and Executive Salaries and Wages , , , , , Miscellaneous Other Expenses , , , , , Municipal Clerk Salaries and Wages , , , , Other Expenses: , , , , , Election Expenses Salaries and Wages Other Expenses: , , , , , Financial Administration Salaries and Wages , Annual Audit , , , , Other Expenses , , , , Sheet 12

23 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT (CONT'D): Collection of Taxes Salaries and Wages , , , , Other Expenses , , , , Tax Search Officer Salaries and Wages Assessment of Taxes Salaries and Wages , , , , Other Expenses , , , , , Tax Map Maintenance , , , , Tax Appeals , , Liquidation of Tax Title Liens and Foreclosed Property Other Expenses , , Legal Services and Costs Other Expenses , , , , , Engineering Services and Costs Other Expenses , , , , , Sheet 13

24 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT (CONT'D): Economic Development Other Expenses Historical Society Other Expenses , Municipal Land Use Law (N.J.S.A. 40:55D1) Planning Board Salaries and Wages , , , , , Other Expenses , , , , , Affordable Housing Plan Other Expenses Senior Citizen Center Miscellaneous Other Expenses Housing & Zoning Officer Salaries and Wages , , , , Other Expenses Sheet 14

25 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged INSURANCE: Flood Insurance Officer Salaries and Wages Other Expenses General Liability , , , , Workers Compensation , , , , Employee Group Health , , , , , Health Insurance Optout Payment , , , , Disability & Life Insurance , Sheet 15

26 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PUBLIC SAFETY: Emergency Management Salaries and Wages , , , , , Other Expenses , , , , First Aid Organization Other Expenses , , , , , Fire Other Expenses: Rosenhayn Fire Company: Miscellaneous Other Expenses , , , , , Educational Material , , , , Training , , , , Sheet 15a

27 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PUBLIC WORKS: Road Repair and Maintenance Salaries and Wages Other Expenses , , , , Public Buildings and Grounds Salaries and Wages , , , , Other Expenses , , , , , Snow Removal Other Expenses , Sheet 15b

28 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved HEALTH AND HUMAN SERVICES: Senior Citizen Director Salaries and Wages , , , , , Other Expenses Nutritional Center Other Expenses Dog Regulation Salaries and Wages , , , , , Other Expenses , , , Sheltering , , , , Environmental Control Officer Salaries and Wages , , Other Expenses Sheet 15c

29 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged HEALTH AND HUMAN SERVICES: Infectious Control Officer Salaries and Wages Other Expenses , , , RECREATION AND EDUCATION: Board of Recreation Commissioners Salaries and Wages , , , , Other Expenses , , , , UTILITIES: Telecommunications Internet , Street Lighting , , , , , Electric , , , , , Telephone , , , , , Gas / Fuel , , , , Natural Gas , , , , , Sheet 15d

30 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged LANDFILL AND SOLID WASTE DISPOSAL COSTS Landfill Postclosure Costs , , , , Sanitary Landfill Other Expenses , , , , , Recycling Coordinator Other Expenses Sheet 15e

31 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Dedicated Revenues (N.J.A.C. 5:234.17) xxxxx State Uniform Construction Code Construction Official Salaries and Wages Other Expenses , , , Subcode Officials: Plumbing Inspector Salaries and Wages , , , , Electrical Inspector Salaries and Wages , , , , Demolition Official Other Expenses , , Sheet 16

32 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged UNCLASSIFIED: xxxxx Accumulated Absence Reserve (N.J.A.C. 5:3015) , , , , Celebration of a Public Event , Sheet 17

33 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged UNCLASSIFIED (CONTINUED): xxxxx Total Operations {item 8(A)} within "CAPS" ,055, , , , , B. Contingent Total Operations Including Contingentwithin "CAPS" ,055, , , , , Detail: Salaries and Wages , , , , , Other Expenses (Including Contingent) , , , , , Sheet 17a

34 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS" xxxxx (1) DEFERRED CHARGES xxxxx Emergency Authorizations Overexpenditure of Appropriations Expenditure without an Appropriation , Sheet 18

35 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS"(continued) xxxxx (2) STATUTORY EXPENDITURES: xxxxx Contribution to: Public Employees' Retirement System , , , , Social Security System (O.A.S.I) , , , , , Consolidated Police and Firemen's Pension Fund Police and Firemen's Retirement System of N.J Unemployment Insurance Defined Contribution Retirement Program , , , , Total Deferred Charges and Statutory Expenditures Municipal within "CAPS" , , , , , (F) Judgments (G) Cash Deficit of Preceding Year (H1)Total General Appropriations for Municipal Purposes within "Caps" ,147, ,086, ,086, ,006, , Sheet 19

36 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Matching Funds for Grants , , , , Length of Service Award Program (LOSAP) , , , , Sheet 20

37 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Total Other Operations Excluded from "CAPS" , , , , Sheet 20a

38 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Increased Fee Revenues (NJAC 5:234.17) xxxxx Total Uniform Construction Code Appropriations Sheet 21

39 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Shared Service Agreements xxxxx Interlocal Service Agreement with Upper Deerfield Township for Construction Code Official , , , , Zoning Officer Shared Services Salary and Wages Lawrence , , , , Shared Municipal Court Other Expenses , , , , , Interlocal Service Agreement with Bridgeton City for Certified Municipal Finance Officer Services , , , , Total Shared Service Agreements , , , , , Sheet 22

40 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Additional Appropriations Offset by xxxxx Revenues (N.J.S. 40A:445.3h) xxxxx EMS / Ambulance Service Salaries and Wages , , , , , Other Expenses , , , , Total Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) , , , , , Sheet 23

41 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx Recycling Tonnage Grant , , , , New Jersey Clean Energy Direct Install Program , , , Clean Communities , , , Sheet 24

42 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx (Continued) xxxxx Total Public and Private Programs Offset by Revenues , , , , Total Operations Excluded from "CAPS" , , , , , Detail: Salaries & Wages , , , , , Other Expenses , , , , , Sheet 25

43 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Down Payments on Improvements Capital Improvement Fund , , , , Reserve for Purchase of Emergency Vehicle , , , , Repair to Drainage Pipe on North Shiloh / Greenman Avenue , , , Sheet 26

44 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved (Continued) for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues: xxxxx New Jersey DOT Trust Fund Authority Act: Irving Avenue Total Capital Improvements Excluded from "CAPS" , , , , , Sheet 26a

45 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (D)Municipal Debt Service Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes , , , Interest on Bonds Interest on Notes , , , Green Trust Loan Program: xxxxx Loan Repayments for Principal and Interest , Capital Lease Obligations Total Municipal Debt ServiceExcluded from "CAPS" , , , , Sheet 27

46 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (E) Deferred Charges Municipal FCOA Emergency As Modified By Paid or Reserved Excluded from "CAPS" for 2014 for 2013 Appropriation All Transfers Charged (1) DEFERRED CHARGES: xxxxx Emergency Authorizations , Special Emergency Authorizations 5 Years(N.J.S.40A:455) Special Emergency Authorizations 3 Years (N.J.S. 40A:455.1 & 40A:455.13) Total Deferred Charges Municipal Excluded from "CAPS" , (F) Judgments (N.J.S.A. 40A:445.3cc) (N)Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40: & 17.3) (G)With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year (H2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" , , , , , Sheet 28

47 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged For Local District School PurposesExcluded from "CAPS" xxxxxx (1) Type 1 District School Debt Service xxxxxx Payment of Bond Principal Payment of Bond Anticipation Notes Interest on Bonds Interest on Notes Total of Type 1 District School Debt Service Excluded from "CAPS" (J) Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" xxxxxx Emergency Authorizations Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expendditures Local School Excluded from "CAPS" (K)Total Municipal Appropriations for Local District School Purposes {(item (1) and (j) Excluded from "CAPS" (O) Total General Appropriations Excluded from "CAPS" , , , , , (L)Subtotal General Appropriations {items (H1) and (O)} ,391, ,566, ,571, ,483, , (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,662, ,836, ,841, ,753, , Sheet 29

48 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 Summary of Appropriations FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (H1) Total General Appropriations for Municipal Purposes within "CAPS" ,147, ,086, ,086, ,006, , xxxxxxx (A) Operations Excluded from "CAPS" xxxxxxx Other Operations , , , , Uniform Construction Code Shared Service Agreements , , , , , Additional Appropriations Offset by Revs , , , , , Public & Private Progs Offset by Revs , , , , Total Operations Excluded from "CAPS" , , , , , (C) Capital Improvements , , , , , (D) Municipal Debt Service , , , , (E) Total Deferred Charges (sheet 28) , (F) Judgements (G) Cash Deficit (K) Local District School Purposes (N) Transferrred to Board of Education (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,662, ,836, , ,841, ,753, , Sheet 30

49 DEDICATED WATER UTILITY BUDGET DEDICATED REVENUES FROM WATER UTILITY FCOA Anticipated Realized in Cash in 2013 Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated Rents Fire Hydrant Service * Note:Use pages 31, 32 and 33 for Miscellaneous water utility only All other utilities use sheets 34, 35 and 36 Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Deficit (General Budget) Total Water Utility Revenues Sheet 31

50 DEDICATED WATER UTILITY BUDGET (CONTINUED) * Note: Use sheet 32 for Water Utility only. Appropriated Expended 2013 for 2013 Total for 2013 Paid or Reserved 11. APPROPRIATIONS FOR WATER UTILITY FCOA By Emergency As Modified By for 2014 for 2013 Appropriation All Transfers Charged Operating: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages Other Expenses Capital Improvements: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Down Payments on Improvements Capital Improvement Fund Capital Outlay Debt Service xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal xxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes xxxxxxxxxx Interest on Bonds xxxxxxxxxx Interest on Notes xxxxxxxxxx xxxxxxxxxx Sheet 32

51 DEDICATED WATER UTILITY BUDGET (CONTINUED) * Note: Use sheet 33 for Water Utility only. Appropriated Expended 2013 for 2013 Total for 2013 Paid or Reserved 11. APPROPRIATIONS FOR WATER UTILITY FCOA By Emergency As Modified By for 2014 for 2013 Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx DEFERRED CHARGES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Contribution To: Public Employees' Retirement System Social Security System (O.A.S.I) Unemployment Compensation Insurance (N.J.S.A. 43:213 et. seq.) Judgments Deficits in Operations in Prior Years xxxxxxxxxx xxxxxxxxxx Surplus (General Budget) xxxxxxxxxx xxxxxxxxxx Total Water Utility Appropriations Sheet 33

52 DEDICATED UTILITY BUDGET 10. DEDICATED REVENUES FROM UTILITY FCOA Anticipated Realized in Cash in 2013 Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated Use a separate set of sheets for each separate Utility. Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Deficit(General Budget) #VALUE! Sheet 34

53 DEDICATED UTILITY BUDGET (CONTINUED) Appropriated Expended 2013 for 2013 by Total for APPROPRIATIONS FOR UTILITY FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Operating: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages Other Expenses Capital Improvements: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Down Payments on Improvements Capital Improvement Fund xxxxxxxxxx Capital Outlay Debt Service xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal xxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes xxxxxxxxxx Interest on Bonds xxxxxxxxxx Interest on Notes xxxxxxxxxx xxxxxxxxxx Sheet 35

54 DEDICATED UTILITY BUDGET (CONTINUED) Appropriated Expended 2013 for 2013 by Total for APPROPRIATIONS FOR UTILITY FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx DEFERRED CHARGES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Contribution to: Public Employees' Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A. 43:213 et. seq.) Judgments Deficits in Operation in Prior Years xxxxxxxxxx xxxxxxxxxx Surplus(General Budget) xxxxxxxxxx xxxxxxxxxx #VALUE! Sheet 36

55 DEDICATED ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA Assessment Cash Deficit (General Budget) Total Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Assessment Appropriations DEDICATED WATER UTILITY ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA Assessment Cash Deficit Water Utility Budget Total Water Utility Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Water Utility Assessment Appropriations SHEET 37

56 DEDICATED ASSESSMENT BUDGET UTILITY Realized In Cash 14. DEDICATED REVENUE FROM FCOA Assessment Cash Deficit ( ) Total Assessment Revenues Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider (N.J.S. 40a:439) The dedicated revenues anticipated during the year 2014 from Animal Control;, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat; Federal Grant; Construction Code Fees Due Hackensak Meadowlands Development Commission;Outside Employment of OffDuty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees Uniform Construction Code Act: Older Americans Act Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse Program Income; Board of Recreation Commission (NJSA 40:121 et seq.); Developer's Escrow Fund (NJSA 40:55D53.1); Municipal Public Defender Fees (P.L c.256); Accumulated Absences (N.J.A.C. 5:3015); Uniform Fire Safety Act Penalty Monies (NJSA 52:27D192 et seq); Snow Removal Trust Fund (P.L c. 138); Affordable Housing Trust (PL 1985, C222 and NJAC 5: et seq) are hereby anticipated as revenue and are hereby appropriated for the purposes to which said revenue is dedicated by statute or other legal requirement. (Insert additional appropriate titles in space above when applicable, if resolution for rider has been approved by the Director) Sheet 38

57 APPENDIX TO BUDGET STATEMENT CURRENT FUND BALANCE SHEET DECEMBER 31, 2013 ASSETS COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS YEAR 2013 YEAR 2012 Cash and Investments ,135, Surplus Balance, January 1st ,229, ,212, Due from State of N.J.(c20,P.L. 1971) , CURRENT REVENUE ON A CASH BASIS Current Taxes Federal and State Grants and Other Receivable , *(Percentage collected: %, %) ,478, ,448, Receivables with Offsetting Reserves: xxxxxxxxx x Delinquent Taxes , , Taxes Receivable , Other Revenues and Additions to Income ,331, ,475, Tax Title Liens Receivable , Total Funds ,211, ,347, Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: Liquidation , Municipal Appropriations ,571, ,536, Other Receivables , School Taxes (Including Local and Regional) ,405, ,428, Deferred Charges Required to be in 2014 Budget , County Taxes(Including Added Tax Amounts) ,071, ,068, Deferred Charges Required to be in Budgets Subsequent to Special District Taxes Total Assets ,732, Other Expenditures and Deductions from Income , , LIABILITIES, RESERVES AND SURPLUS Total Expenditures and Tax Requirements ,050, ,117, *Cash Liabilities ,105, Less: Expenditures to be Raised by Future Taxes , Reserves for Receivables , Total Adjusted Expenditures and Tax Requirements ,044, ,117, Surplus ,166, Surplus Balance December 31st ,166, ,229, *Nearest even percentage may be used Total Liabilities, Reserves and Surplus 3,732, Proposed Use of Current Fund Surplus in 2014 Budget School Tax Levy Unpaid ,702, Surplus Balance December 31, ,166, Less School Tax Deferred Current Surplus Anticipated in 2014 Budget , *Balance Included in Above "Cash Liabilities" ,702, Surplus Balance Remaining , (Important:This appendix must be included in advertisement of budget.) Sheet 39