State of New Jersey Local Government Services

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1 Year: State of New Jersey Local Government Services 2018 Municipal User Friendly Budget MUNICIPALITY: Municode: 0409 Filename: 0409_fba_2018.xlsm Website: Phone Number: Mailing Address: 820 Mercert Street the UFB if not using Outlook Municipality: Cherry Hill State: NJ Zip: Mayor First Name Middle Name Last Name Term Expires Business Charles Cahn 12/31/2019 ccahn@chtownship.com Chief Administrative Officer Lenore Rosner Chief Financial Officer lrosner@chtownship.com Michelle Samalonis Municipal Clerk msamalonis@chtownship.com Nancy L. Saffos nsaffos@chtownship.com Registered Municipal Accountant Todd Saler Governing Body Members tsaler@bowmanllp.com First Name Middle Name Last Name Term Expires Business David Fleisher 12/31/2017 dfleisher@chtownship.com Sara Lipsett 12/31/2019 slipsett@chtownship.com Jim Bannar 12/31/2017 jbannar@chtownship.com Melinda Kane 12/31/2019 mkane@chtownship.com Carole Roskoph 12/31/2017 croskoph@chtownship.com Brian Bauerle 12/31/2019 bbauerle@chtownship.com Carolyn Jacobs 12/31/2017 cjacobs@chtownship.com

2 USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2017 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2018 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax $41,968, % $1, Municipal Purpose Tax ACTUAL $41,500, Municipal Library $2,682, % $75.99 Municipal Library ACTUAL $2,732, Municipal Open Space $772, % $22.35 Municipal Open Space ACTUAL $772, Fire Districts (avg. rate/total levies) $22,205, % $ Fire Districts (total levies) ESTIMATED $22,399, Other Special Districts (total levies) 0.00% $0.00 Other Special Districts (total levies) Local School District $169,842, % $4, Local School District ACTUAL $172,293, Regional School District 0.00% $0.00 Regional School District County Purposes $68,296, % $1, County Purposes ESTIMATED $69,496, County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space $1,668, % $49.17 County Open Space ESTIMATED $1,694, Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2017 Budget) $307,435, % $8, Total ESTIMATED amount to be raised by taxes $310,890, Total Taxable Valuation as of October 1, 2017 $7,724,406, Revenue Anticipated, Excluding Tax Levy 24,875, (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 67,674, Current Year Average Residential Assessment $223, Total Non-Municipal Tax Levy $266,657, Amount to be Raised by Taxes - Before RUT $309,456, Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $1,433, Total Amount to be Raised by Taxes $310,890, Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 99.54% % If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $41,968, $41,500, % ($467,150.38) Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY ,997, Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY ,400, Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY % $1, $1, % ($13.41) Sheet UFB-1 Delinquent Taxes - June 30, 2017 $22,436.26

3 USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) General Open Space Sewer % Difference $ Difference Total Realized Total Anticipated FCOA Budget Budget Utility Utility Utility Utility Utility Utility Current vs. Current vs. Prior Revenue (Prior Revenue (Current Prior Year Year Year) Year) 08 Surplus -3.84% ($373,956.67) $9,748, $9,374, $8,611, $763, Local Revenue % ($1,743,225.14) $10,931, $9,188, $5,347, $3,841, State Aid (without offsetting appropriation) 0.00% $0.00 $8,775, $8,775, $8,775, Uniform Construction Code Fees % ($875,986.50) $2,175, $1,300, $1,300, Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements #DIV/0! $0.00 $ Additional Revenue Offset by Appropriations #DIV/0! $0.00 $ Public and Private Revenue % ($701,005.29) $996, $295, $295, Other Special Items % $272, $262, $534, $534, Receipts from Delinquent Taxes % ($398,489.84) $408, $10, $10, Amount to be raised by taxation 07 Local Tax for Municipal Purposes -5.07% ($2,218,528.48) $43,719, $41,500, $41,500, Minimum Library Tax 2.27% $60, $2,671, $2,732, $2,732, Open Space Levy Tax 0.25% $1, $770, $772, $772, Addition to Local District School Tax #DIV/0! $0.00 $ Deficit General Budget #DIV/0! $0.00 $0.00 Total -7.43% ($5,976,530.04) $80,461, $74,484, $69,108, $772, $4,604, $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2

4 USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) Budgeted Positions General Public&Private Open Space Sewer Total Modified Total FCOA Full-Time Part-Time % Difference $ Difference Budget Offsets Budget Utility Utility Utility Utility Utility Utility Appropriation Appropriation for Current v. Current v. Prior for Service Type Service Type Prior Year Year (Prior Year) (Current Year) 20 General Government % $24, $4,046, $4,070, $3,710, $20, $340, Land-Use Administration % ($263,949.95) $866, $602, $602, Uniform Construction Code % $185, $1,345, $1,531, $1,531, Insurance -1.53% ($122,776.00) $8,021, $7,898, $7,530, $368, Public Safety % ($470,473.93) $17,542, $17,071, $16,984, $87, Public Works % $244, $10,808, $11,053, $9,186, $147, $1,719, Health and Human Services #DIV/0! $0.00 $ Parks and Recreation % ($221,136.84) $994, $773, $698, $75, Education (including Library) 0.00% $0.00 $2,991, $2,991, $2,991, Unclassified 0.79% $7, $1,004, $1,012, $200, $772, $40, Utilities and Bulk Purchases -1.41% ($35,000.00) $2,480, $2,445, $2,250, $195, Landfill / Solid Waste Disposal -9.93% ($183,500.00) $1,848, $1,665, $1,665, Contingency #DIV/0! $0.00 $ Statutory Expenditures 5.66% $323, $5,711, $6,035, $5,757, $277, Judgements #DIV/0! $0.00 $ Shared Services #DIV/0! $0.00 $ Court and Public Defender % $8, $408, $417, $417, Capital % ($1,463,235.05) $2,493, $1,030, $1,030, Debt 7.25% $974, $13,439, $14,414, $12,750, $1,664, Deferred Charges 11.87% $4, $34, $38, $38, Debt - Type 1 School District #DIV/0! $0.00 $ Reserve for Uncollected Taxes -0.12% ($1,765.62) $1,434, $1,433, $1,433, Surplus General Budget #DIV/0! $0.00 $0.00 Total % ($987,958.79) $75,472, $74,484, $68,778, $329, $772, $4,604, $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3

5 USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES Revenues at Risk Non-recurring appropriation reductions 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 Sheet UFB-4

6 ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2017 Value) Property Tax Assessments - Exempt Properties (October 1, 2017 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total 1 Vacant Land 1,357 $77,084, % 15A Public Schools 31 $180,424, % 2 Residential 23,914 $5,361,193, % 15B Other Schools 4 $25,001, % 3A/3B Farm 13 $5,174, % 15C Public Property 428 $479,167, % 4A Commercial 946 $1,831,478, % 15D Church and Charities 139 $269,740, % 4B Industrial 210 $162,237, % 15E Cemeteries & Graveyards 4 $35,358, % 4C Apartments 16 $268,852, % 15F Other Exempt 131 $70,964, % 5A/5B Railroad 0.00% 6A/6B Business Personal Property % Total 26,457 $7,706,020, % Total 737 $1,060,657, % Average Ratio (%), Assessed to True Value 92.95% Equalized Valuation, Taxable Properties $8,290,501, Percentage of Exempt vs. Non-Exempt Properties 13.76% Total # of property tax appeals filed in 2017 County Tax Board State Tax Court Number of 2017 County Tax Board decisions appealed to Tax Court 2.00 Number of pending property tax appeals in State Tax Court Amount paid out by municipality for tax appeals in 2017 $0.00 Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements # of PILOT Parcels Billing/Revenue Assessed Value G Commercial/Industrial Exemption I Dwelling Exemption J Dwelling Abatement 680 $10,014, K New Dwelling/Conversion Exemption L New Dwelling/Conversion Abatement N Multiple Dwelling Exemption O Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements ,014, Sheet UFB-5 Taxes if Billed in Full 2017 Total Tax Rate $398, ,689.19

7 USER FRIENDLY BUDGET SECTION Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate DUBIN HOUSE Aff. Housing $85, $9,967, $396, GESHER HOUSE Aff. Housing $7, $6,087, $242, SERGI FARM Aff. Housing $65, $8,243, $328, ARHAT Aff. Housing $19, $1,129, $44, HUDSON COMMONS Aff. Housing $5, $1,699, $67, BENEDICT'S PLACE Aff. Housing $34, $8,724, $347, ST. MARY'S VILLAGE Aff. Housing $23, $5,392, $214, SALTMAN HOUSE Aff. Housing $88, $17,208, $685, WOODCREST ROAD ASSOC Comm./Indust. $681, $24,541, $976, NJDOT - DMV Other $117, $6,619, $263, COMMUNITY ALTERNATIVES Other $3, $426, $16, BANCROFT Other $35, $3,034, $120, CADBURY Other $11, $17,795, $708, Total Long Term Exemptions - Column Total 1,177, ,868, ,413, Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Mark "X" if Grand Total X Total Long Term Exemptions - GRAND TOTAL $1,177, $110,868, $4,413, Sheet UFB-6 Sheet UFB-6C

8 USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS # of # of Total Overtime Pension Health Benefits Employment Full-Time Part-Time Personnel Base and other (Estimate) Net of Taxes and Organization / Individuals Eligible for Benefit Employees Employees Cost Pay Compensation Cost Share Other Benefits Governing Body , $63, $0.00 $2, $0.00 $4, Supervisory Staff (Department Heads & Managers) ,374, $1,712, $0.00 $278, $252, $130, Police Officers (Including Superior Officers) ,120, $13,436, $450, $3,475, $1,557, $201, Fire Fighters (Including Superior Officers) 0.00 All Other Union Employees not listed above ,643, $4,433, $652, $731, $1,436, $389, All Other Non-Union Employees not listed above ,487, $4,632, $57, $522, $916, $358, Totals ,696, $24,278, $1,159, $5,010, $4,163, $1,085, Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO NO Note - Base Pay is the annualized rate of pay to which overtime (if eligible) and/or pension is calculated. Either calculation is fine at the discretion of the Local Unit. Overtime and other compensation is any other item that is charged as a salary and wage expense but not included in Base Pay. Sheet UFB-7

9 USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS Current Year # of Covered Members (Medical & Rx) Current Year Annual Cost Estimate per Employee Total Current Year Cost Prior Year # of Covered Members (Medical & Rx) Prior Year Annual Cost per Employee (Average) Total Prior Year Cost Active Employees - Health Benefits - Annual Cost Single Coverage 87 $10, $910, $10, $855, Parent & Child 24 $15, $376, $14, $333, Employee & Spouse (or Partner) 37 $24, $914, $22, $916, Family 121 $27, $3,343, $25, $3,268, Employee Cost Sharing Contribution (enter as negative - ) ($950,000.00) ($725,000.00) Subtotal $4,595, $4,648, Elected Officials - Health Benefits - Annual Cost Single Coverage $0.00 $0.00 Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) $0.00 $0.00 Family $0.00 $0.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 0.00 $ $0.00 Retirees - Health Benefits - Annual Cost Single Coverage 17 $7, $135, $10, $130, Parent & Child 3 $12, $37, $14, $14, Employee & Spouse (or Partner) 16 $18, $295, $22, $251, Family 7 $21, $152, $25, $127, Employee Cost Sharing Contribution (enter as negative - ) ($100,000.00) ($50,000.00) Subtotal $521, $475, GRAND TOTAL $5,116, $5,123, Note - other health insurances such as dental and vision are not included in this analysis unless included in the employees total premium. Therefore, the total from this sheet may not agree with the budgeted appropriation. Is medical coverage provided by the SHBP (Yes or No)? Is prescription drug coverage provided by the SHBP (Yes or No)? Sheet UFB-8 No No

10 USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Gross Days of Accumulated Absence Approved Labor Agreement Legal basis for benefit (check applicable items) Individual Employment Agreement Dollar Value of Compensated Local Organization/Individuals Eligible for Benefit Absences Ordinance Non-Contractual Employees $130, X Teamsters Local Union No White Collar $10, X Teamsters Local Union No Blue Collar $37, X Teamsters Local Union No Dispatch $13, X Police Benevolent Association $481, X Superior Officers Association $473, X Chief of Police $7, X Totals $1,155, Total Funds Reserved as of end of 2017 Total Funds Appropriated in 2018 UFB-9 Accumulated Absence Liability

11 USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Net Current Year All Additional Future Debt Deductions Debt Budget Budget Budget Years' Budgets Local School Debt $6,670, $6,670, $0.00 Utility Fund - Principal $1,110, $1,150, $1,185, $10,530, Regional School Debt $0.00 Utility Fund - Interest $439, $412, $370, $1,531, Bond Anticipation Notes - Principal $1,933, Utility Fund Debt Bond Anticipation Notes - Interest $697, Sewer $26,871, $26,871, $0.00 Bonds - Principal $7,095, $7,345, $7,645, $40,800, $0.00 Bonds - Interest $2,379, $2,128, $1,826, $4,069, $0.00 Loans & Other Debt - Principal $628, $644, $671, $3,530, $0.00 Loans & Other Debt - Interest $132, $114, $94, $209, $ $0.00 Total $14,414, $11,793, $11,793, $60,671, Municipal Purposes Debt Authorized $20,975, $20,975, Total Principal $10,766, $9,139, $9,501, $54,860, Notes Outstanding $29,135, $29,135, Total Interest $3,648, $2,654, $2,292, $5,810, Bonds Outstanding $62,885, $503, $62,381, % of Total Current Year Budget 19.35% Loans and Other Debt $5,474, $5,474, Description Total (Current Year) $152,011, $34,044, $117,967, Total Guarantees - Governmental Population (2010 census) 71,045 Total Other Total Guarantees - Other Total Capital/Equipment Leases $220, $154, Debt Not Listed Above Per Capita Gross Debt $2, Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $1, Rating Aa1 Year of Last Rating Yr. Average Property Valuation $8,040,394, Net Debt as % of 3 Year Avg Property Valuation 1.47% Mark "X" if Municipality has no bond rating Sheet UFB-10

12 USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED Providing or Receiving Services? Providing Services To/Receiving Services From Type of Shared Service Provided Notes (Enter more specifics if needed) Begin Date End Date Amount to be Received/Paid Sheet UFB-11

13 USER FRIENDLY BUDGET SECTION - LIST OF AUTHORITIES AND FIRE DISTRICTS Please set forth below the names of all authorities and fire districts that serve your municipality Cherry Hill Fire District

14 (Press ALT-Enter to go to a new line in each cell) USER FRIENDLY BUDGET SECTION - Notes

15 2018 MUNICIPAL DATA SHEET STATE FISCAL YEAR (Must Accompany 2018 Budget) SFY MUNICIPALITY: TOWNSHIP OF CHERRY HILL COUNTY: CAMDEN Governing Body Members Charles Cahn Mayor's Name Term Expires Name Term Expires David Fleisher, Council President Municipal Officials Sara Lipsett, Council Vice President Jim Bannar Brian Bauerle Nancy L. Saffos Date of Orig. Appt. Municipal Clerk C1219 Melinda Kane Carol L. Redmond Tax Collector Michelle Samalonis Chief Financial Officer { Cert No. T1216 Carole Roskoph Cert No. N-0680 Cert No. Carolyn Jacobs Todd Saler Registered Municipal Accountant CR0476 Lic No. Robert Wright Municipal Attorney Official Mailing Address of Municipality Township of Cherry Hill 820 Mercer St. P.O. Box 5002 Cherry Hill, New Jersey Please attach this to your 2018 Budget and Mail to: Director, Division of Local Government Services Department of Community Affairs PO Box 803 Trenton NJ Division Use Only Municode: Public Hearing Date: Fax #: (856) Sheet A

16 2018 MUNICIPAL BUDGET State Fiscal Year Municipal Budget of the Township of Cherry Hill County of Camden for the State Fiscal 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 14th day of August, 2017 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Certified by me, this 14th day of August, 2017 Clerk 820 Mercer St. P.O. Box 5002 Address Cherry Hill, New Jersey 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 14th day of August, 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:4-1 et seq. Certified by me, this 14th day of August, 2017 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:4-79. 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: 2017 By: Dated: 2017 By: Sheet 1

17 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Cherry Hill, County of Camden for the State Fiscal Year Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the fiscal year 2018; Be it Further Resolved, that said Budget be published in the Courier Post in the issue of September 14, 2017 The Governing Body of the Township of Cherry Hill does hereby approve the following as the Budget for the fiscal year 2018: RECORDED VOTE (INSERT LAST NAME) Ayes Nays Abstained Absent Notice is hereby given that the Budget and Tax Resolution was approved by the Township Council of the Township of Cherry Hill, County of Camden, on August 14, A Hearing on the Budget and Tax Resolution will be held at the municipal building, on September 25, 2017 at 7:30 o'clock P.M. at which time and place objections to said Budget and Tax Resolution for the fiscal year 2018 may be presented by taxpayers or other interested persons. Sheet 2

18 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET General Appropriations For:(Reference to item and sheet number should be omitted in advertised budget) STATE FISCAL YEAR 2018 xxxxxxxxxxx 1. Appropriations within "CAPS"- xxxxxxxxxxx (a) Municipal Purposes {(item H-1, Sheet 19)(N.J.S. 40A:4-45.2)} 50,481, Appropriations excluded from "CAPS" xxxxxxxxxxx (a) Municipal Purposes {item H-2, Sheet 28)(N.J.S. 40A: as amended)} 17,193, (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) - Total General Appropriations excluded from "CAPS"(item O, sheet 29) 17,193, Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 99.54% Percent of Tax Collections 1,433, Building Aid Allowance $ 4 Total General Appropriations (item 9, Sheet 29) for Schools-State Aid $ 69,108, Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 24,875, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) xxxxxxxxxxx (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (item 6(a), Sheet 11) 41,500, (b) Addition to Local District School Tax (item 6(b), Sheet 11) - (c) Minimum Library Tax 2,732, Sheet 3

19 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2017 APPROPRIATIONS EXPENDED AND CANCELED General Budget Sewer Utility Budget Appropriations - Adopted Budget 69,340, ,539, Budget Appropriation Added by N.J.S 40A: , Emergency Appropriations Total Appropriations 70,171, ,539, Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 64,500, ,027, Reserved 5,139, , Unexpended Balances Canceled 530, , Total Expenditures and Unexpended Balances Cancelled 70,171, ,539, Overexpenditures* *See Budget Appropriation items so marked to the right of column (Expended 2017 Reserved.) Sheet 3a

20 EXPLANATORY STATEMENT - (CONTINUED) SFY Appropriation CAP Calculation (1977 Cap) BUDGET MESSAGE The municipal budget for the fiscal year 2018 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 Cherry Hill, is calculated as follows: Total General Appropriations for 2017 $ 69,340, Amount on which 1.5% CAP is Applied (brought forward) $ 50,589, CAP Base Adjustments: 1.5% CAP 758, Subtotal 69,340, Allowable Operating Appropriations before Additional Exceptions per N.J.S.A. 40A: ,348, Less Exceptions: Additional Exceptions: Total Other Operations $ 3,083, Available from Banking - FY 2017 $ 1,872, Total Uniform Construction Code (UCC) Available from Banking - FY ,312, Total Interlocal Service Agreements Assessed Value of New Construction per Assessor's Total Additional Appropriations Certification 525, Total Public-Private Offset 205, Additional Increase in CAPS per COLA Ordinance 1,011, Total Capital Improvements 2,197, Total Debt Service 11,830, Total Additional Exceptions 4,721, Total Deferred Charges Judgments Total Allowable Appropriations Within CAPS for 2018 $ 56,070, Cash Deficit of Preceding Year Transferred to Board of Education Total Appropriations Within CAPS for 2018 $ 50,481, Reserve for Uncollected Taxes 1,434, Total Exceptions 18,751, Amount on which 1.5% CAP is Applied (carried forward) 50,589, 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 ).

21 EXPLANATORY STATEMENT - (CONTINUED) SFY 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 (S-29 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 Cherry Hill is calculated as follows: Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 41,699, Balance (carried forward) $ 43,689, Cap Base Adjustment (+/-) Less: Prior Year Deferred Charges to Future Taxation Unfunded Less - Cancelled or Unexpended Exclusions 71, Less: Prior Year Deferred Charges - Emergencies Less: Prior Year Recycling Tax (65,000.00) Adjusted Tax Levy After Exclusions 43,617, Less: Changes in Service Provider - Transfer of Service/ Function Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 41,634, Additions: Plus: 2% Cap increase 832, New Ratables - Increased in Valuations $ 90,209, Adjusted Tax Levy 42,467, Prior Year's Local Municipal Purpose Tax Rate (per $100) Plus: Assumption of Service/ Function Net Ratable Adjustment to Levy 525, Adjusted Tax Levy Prior to Exclusions 42,467, SFY 2015 Cap Bank Utilized in SFY2018 Exclusions: SFY 2016 Cap Bank Utilized in SFY 2018 Allowable Shared Service Agreements Increase SFY 2017 Cap Bank Utilized in SFY 2018 Allowable Health Insurance Cost Increase Amounts Approved by Referendum Allowable Pension Obligations Increase $ 437, Allowable LOSAP Increase Maximum Allowable Amount to be Raised by Taxation $ 44,142, Allowable Capital Improvements Increase Allowable Debt Service and Capital Leases Increase 719, Amount to be Raised by Taxation for Municipal Purposes $ 41,500, Recycling Tax Appropriation 65, Deferred Charges to Future Taxation Unfunded Unused SFY 2018 Tax Levy Available for Banking (SFY SFY 2021) $ 2,642, Current Year Deferred Charges - Emergencies Add Total Exclusions 1,221, Balance (carried forward) 43,689, Sheet 3c

22 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: Appropriation Inside CAP Outside CAP Total Total Health Insurance Cost $ 7,370, None. Less: Employee Contributions 1,050, Net Costs Appropriated $ 6,320, Current Fund Budget Inside CAP: Group Insurance Plan for Employees $ 5,819, Construction Official--Other Expenses 131, Current Fund Budget Outside CAP - Utility Fund Budget Appropriation 368, $ 6,320, Sheet 3d

23 CURRENT FUND- ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY Surplus Anticipated ,611, ,948, ,948, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,611, ,948, ,948, Miscellaneous Revenues - Section A: Local Revenues xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Licenses: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Alcoholic Beverages , , , Other , , , Fees and Permits , , ,272, 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 Sheet 4

24 CURRENT FUND- ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY Miscellaneous Revenues - Section A: Local Revenues (continued): xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Cable TV Franchise Fees ,000, ,000, ,111, Payment in Lieu of Taxes , , , NJDOT PILOT , , , Langston PILOT , , , Hotel/Motel Tax , , , DRPA - PATCO Community Impact Fund , , , Bus Shelters , , , PBC Revenue , , , DMV Outside Employment Administration Fee , , , Total Section A: Local Revenues ,347, ,305, ,661, Sheet 4a

25 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Consolidated Municipal Property Tax Relief Aid , , , Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,015, ,970, ,970, Transitional Aid Total Section B: State Aid Without Offsetting Appropriations ,775, ,775, ,775, Sheet 5

26 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations(N.J.S. 40A:4-36 & N.J.A.C 5: ) xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Uniform Construction Code Fees ,300, ,500, ,175, Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Appropriations (NJS 40A:4-45.3h and NJAC 5: ) xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations ,300, ,500, ,175, Sheet 6

27 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Total Section D: Shared Service Agreements Offset With Appropriations Sheet 7

28 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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: h) xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues Sheet 8

29 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Public Health Priority Funding N.J. Transportation Trust Fund Authority Act Recycling Tonnage Grant , , Drunk Driving Enforcement Fund , , Clean Communities Program , Municipal Alliance on Alcoholism and Drug Abuse , , , Safe and Secure Communities Program - P.L. 1994, Chapter , , DWI Crackdown Enforcement Grant , , DOJ Body Worn Camera Grant , , Drive Sober Get Pulled Over , , Recreational Facilities Enhancement Grants Ashland Playground 25, , Columbia Lake Park 25, , DeCou Playground 25, , Croft Farm Wildlife Observation Deck 25, , Dalessio Playground 25, Sheet 9

30 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Recreational Facilities Enhancement Grants (Cont'd) DeCou Park 25, Jeremy Kane Park 25, Handicapped Recreational Opportunities Grant , , COPS in Shop Grant , State Body Armor Fund , , FEMA Grant , , Alcohol Education and Rehabilitation Grant , , Click It or Ticket , , Federal Body Armor Grant , , Justice Assistance Grant , , Pedestrian Education and Enforcement , , , Recycling Tonnage Bonus Grant Woodcrest Station Transit-Oriented Development Grant , , HOME Investment Partnership Program Grant , , Recreational Trails Program Grant , , Sheet 9a

31 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Historic Preservation - Barclay Farmstead Grant , , Historic Preservation - Croft Farm , , Walmart Community Grant , , Distracted Driving Crackdown Grant , , Sheet 9b

32 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues , , , Sheet 9c

33 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Utility Operating Surplus of Prior Year Uniform Fire Safety Act Reserve for Payment of Debt , , , Debt Service Agreement - Cherry Hill Township Public Schools , Sheet 10

34 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 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 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items , , , Sheet 10a

35 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash SFY 2018 SFY 2017 in SFY 2017 Summary of Revenues xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx 1. Surplus Anticipated (Sheet 4, #1) ,611, ,948, ,948, Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sheet 4, #2) Miscellaneous Revenues xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Total Section A: Local Revenues ,347, ,305, ,661, Total Section B: State Aid Without Offsetting Appropriations ,775, ,775, ,775, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations ,300, ,500, ,175, 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 Services-Additional Revenues Special items of General Revenue Anticipated with Prior Written Consent of Total Section F:Director of Local Government Services-Public and Private Revenues , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section G:Director of Local Government Services-Other Special Items , , , Total Miscellaneous Revenues ,253, ,840, ,873, Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,875, ,799, ,230, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,500, ,699, xxxxxxxxxxx b) Addition to Local District School Tax xxxxxxxxxxx c) Minimum Library Tax ,732, ,671, xxxxxxxxxxx Total Amount to be Raised by Taxes for Support of Municipal Budget ,232, ,371, ,390, Total General Revenues ,108, ,171, ,621, Sheet 11

36 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" FCOA Emergency As Modified By Paid or Reserved GENERAL GOVERNMENT FUNCTIONS SFY 2018 SFY 2017 Appropriation All Transfers Charged Office of the Business Administrator Salaries and Wages , , , , , Other Expenses , , , , , Division of Purchases Salaries and Wages , , , , Other Expenses , , , , , General Office Services and Supplies Other Expenses , , , , , Human Resources Salaries and Wages , , , , , Other Expenses , , , , , Township Council Salaries and Wages , , , , Other Expenses Office of the Mayor Salaries and Wages , , , , , Other Expenses Sheet 12

37 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved GENERAL GOVERNMENT FUNCTIONS (CONT'D) SFY 2018 SFY 2017 Appropriation All Transfers Charged Office of the Township Clerk Salaries and Wages , , , , , Other Expenses , , , , , Division of the Controller Salaries and Wages , , , , Other Expenses , , , , , Annual Audit , , , , , Information Technology Salaries and Wages , , , , , Other Expenses , , , , , Division of Tax Collections Salaries and Wages , , , , , Other Expenses , , , , , Division of Tax Assessments Salaries and Wages , , , , , Other Expenses , , , , , Sheet 13

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved GENERAL GOVERNMENT FUNCTIONS (CONT'D) SFY 2018 SFY 2017 Appropriation All Transfers Charged Division of Tax Assessments Revaluation Municipal Attorneys Salaries and Wages , , , , Other Expenses , , , , , Engineering Salaries and Wages , , , , , Other Expenses , , , , , Economic Development Agencies Salaries and Wages Other Expenses , , , , Sheet 14

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved LAND USE ADMINISTRATION SFY 2018 SFY 2017 Appropriation All Transfers Charged Planning Board Salaries and Wages , , , , , Other Expenses , , , , , Zoning Board of Adjustment Salaries and Wages , , , , , Other Expenses , , , , , Other Code Enforcement Functions Salaries and Wages , , , , Other Expenses , , , , , INSURANCE Other Insurance Premiums , , , , , Surety Bond Premiums Property Insurance Fund (40A;10-1 et. seq.) , , , , Workers Compensation , , , , Group Insurance Plan for Employees ,819, ,103, ,969, ,376, ,592, Unemployment Insurance , , , , , Health Benefit Waiver , , , , , Sheet 15

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved PUBLIC SAFETY FUNCTIONS SFY 2018 SFY 2017 Appropriation All Transfers Charged Police Salaries and Wages ,815, ,324, ,209, ,516, , Other Expenses ,123, ,093, ,033, , , Office of Emergency Management Other Expenses , , , , Sheet 15a

41 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved PUBLIC WORKS FUNCTIONS SFY 2018 SFY 2017 Appropriation All Transfers Charged Office of the Director Salaries and Wages , , , , , Other Expenses , , , , , Division of Maintenance Services Salaries and Wages ,221, ,328, ,268, ,004, , Other Expenses , , , , , Other Public Works Functions Other Expenses , , , , Sheet 15b

42 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved PUBLIC WORKS FUNCTIONS (CONT'D) SFY 2018 SFY 2017 Appropriation All Transfers Charged Sanitation Other Expenses ,300, ,150, ,150, ,114, , Building Maintenance Salaries and Wages , , , , Other Expenses , , , , , Division of Automotive Services Salaries and Wages , , , , , Other Expenses , , , , , Community Services Act Other Expenses , , , , , Sheet 15c

43 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended SFY 2017 SFY 2017 by Total for SFY 2017 (A) Operations - within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved PARK AND RECREATION FUNCTIONS SFY 2018 SFY 2017 Appropriation All Transfers Charged Recreation Salaries and Wages , , , , , Other Expenses , , , , , Recreation Commission Other Expenses(N.S.J.A. 40:12-3 et. seq.) , Maintenance of Parks Salaries and Wages , , , , Other Expenses , , , , , Sheet 15d