State of New Jersey Local Government Services

Transcription

1 Year: State of New Jersey Local Government Services 2018 Municipal User Friendly Budget MUNICIPALITY: Municode: 1217 Filename: 1217_fba_2018.xlsm Website: Phone Number: Mailing Address: 455 Hoes Lane the UFB if not using Outlook Municipality: Piscataway State: NJ Zip: Mayor First Name Middle Name Last Name Term Expires Business Brian C Wahler 12/31/2020 bwahler@piscatawaynj.org Chief Administrative Officer Timothy Dacey Chief Financial Officer tdacey@piscatawaynj.org Vandana Khurana Municipal Clerk vkhurana@piscatawaynj.org Melissa A Seader mseader@piscatawaynj.org Registered Municipal Accountant Andrew G G Hodulik agh@hm-pa.net Governing Body Members First Name Middle Name Last Name Term Expires Business James Bullard 12/31/2018 council@piscatawaynj,org Gabrielle Cahill 12/31/2020 council@piscatawaynj,org Steven Cahn 12/31/2018 council@piscatawaynj,org Michele Lombardi 12/31/2018 council@piscatawaynj,org Chanelle McCullum 12/31/2020 council@piscatawaynj,org Kapil Shah 12/31/2020 council@piscatawaynj,org Frank Uhrin 12/31/2018 council@piscatawaynj,org Date Acknowledged: Acknowledged by:

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 $45,168, % $1, Municipal Purpose Tax ACTUAL $45,967, Municipal Library $2,318, % $99.58 Municipal Library ACTUAL $2,321, Municipal Open Space 0.00% $0.00 Municipal Open Space Fire Districts (avg. rate/total levies) $3,895, % $ Fire Districts (total levies) ACTUAL $3,910, Other Special Districts (total levies) 0.00% $0.00 Other Special Districts (total levies) Local School District $93,090, % $4, Local School District ESTIMATED $94,952, Regional School District 0.00% $0.00 Regional School District County Purposes $25,498, % $1, County Purposes ESTIMATED $26,008, County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space $2,072, % $91.28 County Open Space ESTIMATED $2,113, Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2017 Budget) $172,044, % $7, Total ESTIMATED amount to be raised by taxes $175,273, Total Taxable Valuation as of October 1, 2017 $7,317,433, Revenue Anticipated, Excluding Tax Levy 20,542, (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 66,867, Current Year Average Residential Assessment $323, Total Non-Municipal Tax Levy $126,985, Amount to be Raised by Taxes - Before RUT $173,310, Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $1,963, Total Amount to be Raised by Taxes $175,273, Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 98.88% % If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $45,168, $45,967, % $799, Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY ,875, Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY ,490, Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY % $1, $2, % $45.82 Sheet UFB-1 40A:4-41c(1) 3 yr avg Delinquent Taxes - December 31, 2017 $1,451,552.09

3 USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) General Open Space Sewer Senior Housing % 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 % ($1,286,220.94) $12,476, $11,190, $10,000, $0.15 $1,000, $190, Local Revenue % ($1,996,550.30) $4,801, $2,804, $2,704, $0.04 $100, State Aid (without offsetting appropriation) 0.00% $0.09 $5,858, $5,858, $5,858, $ Uniform Construction Code Fees % ($2,110,188.35) $3,010, $900, $900, $0.01 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 % ($838,010.75) $838, $ Other Special Items % ($18,281.62) $97, $79, $79, $ Receipts from Delinquent Taxes % ($443,007.83) $1,443, $1,000, $1,000, $0.01 Amount to be raised by taxation 07 Local Tax for Municipal Purposes -2.61% ($1,565,942.31) $59,931, $58,365, $45,967, $0.67 $11,000, $1,398, Minimum Library Tax 0.11% $2, $2,318, $2,321, $2,321, $ Open Space Levy Tax #DIV/0! $0.00 $ Addition to Local District School Tax #DIV/0! $0.00 $ Deficit General Budget #DIV/0! $0.00 $0.00 Total -9.09% ($8,255,749.98) $90,775, $82,519, $68,831, $1.00 $12,100, $1,588, $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 Senior Housing 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 10.54% $431, $4,099, $4,530, $4,530, Land-Use Administration 0.87% $5, $680, $686, $686, Uniform Construction Code 22.10% $139, $630, $770, $770, Insurance 16.79% $1,609, $9,583, $11,192, $11,192, Public Safety 0.31% $46, $14,641, $14,687, $14,687, Public Works 4.32% $585, $13,569, $14,155, $4,512, $9,642, Health and Human Services -1.86% ($22,244.00) $1,193, $1,171, $18, $1,152, Parks and Recreation 22.93% $382, $1,668, $2,051, $2,051, Education (including Library) -0.18% ($4,904.00) $2,670, $2,665, $2,665, Unclassified % ($1,091,722.32) $4,701, $3,610, $3,610, Utilities and Bulk Purchases 10.13% $182, $1,800, $1,982, $1,982, Landfill / Solid Waste Disposal #DIV/0! $0.00 $ Contingency #DIV/0! $0.00 $ Statutory Expenditures 4.46% $228, $5,123, $5,351, $5,014, $333, $3, Judgements #DIV/0! $0.00 $ Shared Services -2.55% ($38,500.00) $1,512, $1,474, $1,474, Court and Public Defender 13.96% $60, $435, $496, $496, Capital % ($1,128,000.00) $5,428, $4,300, $2,400, $1,800, $100, Debt % ($1,768,786.81) $11,632, $9,863, $9,207, $323, $332, Deferred Charges 16.87% $226, $1,341, $1,567, $1,567, Debt - Type 1 School District #DIV/0! $0.00 $ Reserve for Uncollected Taxes -2.89% ($58,503.15) $2,022, $1,963, $1,963, Surplus General Budget #DIV/0! $0.00 $0.00 Total % ($213,910.90) $82,733, $82,519, $68,831, $0.00 $0.00 $12,100, $1,588, $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 x Cable Franchise Fees $20, X x x Reserve for Tax Appeals $3,500, x Unfunded Bond Ordinances $1,500, x Salaries & Wages $750, x Group Health Insurance $1,301, Receipts From Delinquent Taxes and Interest on Costs and Taxes $500, x Maintenance of Municipal Library $343, x Severance Payout ( Accumulated Sick and Vacation Pay) $677, Comment/Explanation The seems to be systematic drop in Cable TV usage to other forms of media connections. For various commerical tax appeals pending in Tax Courts. Township completed its revaluation of all Assessed properties in There still existing Appeals pending. The Township completed another valuation in December 2017 due to the varying changes in the real estate market. The Township continues to fund 'Unfunded Ordinances" in the budget to reduce the amount of permanent financing in the future. About $1,500, % contractual increases Estimating Net increase in Health Beneift after deducting employee contributions. In addition, if eligible employees entilted to Health Insurance after retirement retire and they are replaced, the cost of Health Insurance will increase. This is due to the record collection rate of the Township (99.0%) There is a decline in delinquent taxes Township budgeted $350, in excess of the minimum library appropriation mainly due to the high utilization of the Library services. The Township has funded 89% of the estimated liability of $5.7m. The Township has in reserve $5.0m. The Township has made significant changes to reduce the future liability. The Township will continue making provisions in the subsequent budgets to fund this liability. 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 335 $133,530, % 15A Public Schools 30 $200,571, % 2 Residential 13,541 $4,381,483, % 15B Other Schools 49 $1,046,590, % 3A/3B Farm 15 $2,076, % 15C Public Property 431 $199,764, % 4A Commercial 275 $455,062, % 15D Church and Charities 35 $79,422, % 4B Industrial 192 $1,865,243, % 15E Cemeteries & Graveyards 9 $26,258, % 4C Apartments 27 $479,362, % 15F Other Exempt 85 $125,673, % 5A/5B Railroad 0.00% 6A/6B Business Personal Property 4 $21,532, % Total 14,389 $7,338,290, % Total 639 $1,678,280, % Average Ratio (%), Assessed to True Value % Equalized Valuation, Taxable Properties $7,338,290, Percentage of Exempt vs. Non-Exempt Properties 22.87% 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 3.00 Number of pending property tax appeals in State Tax Court Amount paid out by municipality for tax appeals in 2017 $3,983, G I J K L N O Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements # of PILOT Parcels Billing/Revenue Assessed Value Commercial/Industrial Exemption Dwelling Exemption Dwelling Abatement New Dwelling/Conversion Exemption New Dwelling/Conversion Abatement Multiple Dwelling Exemption Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements Sheet UFB-5 Taxes if Billed in Full 2017 Total Tax Rate 0.00

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 Genesis Skilled Nursing Facility Other $204, $21,693, $302, Comm./Indust. IPT Piscatawat Urban Renewal #1 Comm./Indust. $86, $20,552, $114, IPT Piscatawat Urban Renewal #2 Comm./Indust. $74, $15,165, $74, IPT Piscatawat Urban Renewal #3 Comm./Indust. $58, $10,050, $58, Total Long Term Exemptions - Column Total 423, ,460, , 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 Total Long Term Exemptions - GRAND TOTAL $423, $67,460, $550, 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 , $75, $7, $169, $9, Supervisory Staff (Department Heads & Managers) ,670, $3,281, $5, $342, $704, $336, Police Officers (Including Superior Officers) ,112, $10,191, $1,128, $2,724, $1,996, $1,071, Fire Fighters (Including Superior Officers) 0.00 All Other Union Employees not listed above ,248, $7,205, $1,393, $751, $2,109, $787, All Other Non-Union Employees not listed above ,524, $3,393, $353, $749, $28, Totals ,817, $24,146, $2,528, $4,179, $5,728, $2,233, 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 $12, $691, $11, $550, Parent & Child $23, $540, $20, $475, Employee & Spouse (or Partner) $0.00 $0.00 Family $34, $4,015, $30, $3,849, Employee Cost Sharing Contribution (enter as negative - ) Subtotal $5,247, $4,875, Elected Officials - Health Benefits - Annual Cost Single Coverage 1 $12, $12, $11, $11, Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) $0.00 $0.00 Family 4 $34, $136, $30, $152, Employee Cost Sharing Contribution (enter as negative - ) Subtotal 5.00 $148, $163, Retirees - Health Benefits - Annual Cost Single Coverage 61 $12, $761, $11, $682, Parent & Child 8 $23, $190, $20, $165, Employee & Spouse (or Partner) $0.00 $0.00 Family 117 $34, $4,076, $30, $3,788, Employee Cost Sharing Contribution (enter as negative - ) Subtotal $5,027, $4,636, GRAND TOTAL $10,423, $9,676, 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 Legal basis for benefit (check applicable items) Organization/Individuals Eligible for Benefit Gross Days of Accumulated Absence Dollar Value of Compensated Absences Approved Labor Agreement Local Ordinance Non Union Employees $923, yes Allied Public Works Union $420, yes yes Police Benevolent Association (PBA) $3,822, yes yes Library Employees $170, yes AFSCME Employees $358, yes yes Individual Employment Agreement Totals $5,696, Total Funds Reserved as of end of 2017 $5,044, Total Funds Appropriated in 2018 $25, 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 $16,490, $16,490, $0.00 Utility Fund - Principal $525, $570, $415, $2,425, Regional School Debt $0.00 Utility Fund - Interest $131, $109, $85, $356, Bond Anticipation Notes - Principal $0.00 Utility Fund Debt Bond Anticipation Notes - Interest $150, Sewer $2,520, $2,520, $0.00 Bonds - Principal $7,875, $6,849, $4,575, $15,949, Senior Housing $1,415, $1,415, $0.00 Bonds - Interest $1,182, $907, $656, $1,517, $0.00 Loans & Other Debt - Principal 0 $0.00 Loans & Other Debt - Interest 0 $ $0.00 Total $9,863, $8,436, $5,732, $20,248, Municipal Purposes Debt Authorized $53,053, $53,053, Total Principal $8,400, $7,419, $4,990, $18,374, Notes Outstanding $5,000, $5,000, Total Interest $1,463, $1,017, $742, $1,874, Bonds Outstanding $35,248, $35,248, % of Total Current Year Budget 11.95% Loans and Other Debt $0.00 Description Total (Current Year) $113,726, $20,425, $93,301, Total Guarantees - Governmental Population (2010 census) 56,004 Total Other Total Guarantees - Other Total Capital/Equipment Leases Debt Not Listed Above Per Capita Gross Debt $2, Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $1, Rating AA+/Stable Year of Last Rating April Yr. Average Property Valuation $6,887,321, Net Debt as % of 3 Year Avg Property Valuation 1.35% 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 Receiving Township of Edison Animal Control Services Animal Control Services $70, Receiving County of Middlesex Health Services InterLocal Health Agreement $422, Receiving Middlesex County Utilities Auth Solid Waste Agreement Discharging of Solid Waste $400, Receiving Middlesex County Improv. Auth Recycling Program Recycling Program $600, Receiving Rutgers Biomedical and Health Sciences - University Behavorial HealthCare Employee Assistance Program Employee Assistance Program $8, Providing Piscataway Board of Education Provide Salt Salt $10, Providing Piscataway Board of Education Fuel Fuel Depending on Usage Providing Piscataway Fire District 1 Fuel Fuel Depending on Usage Providing Piscataway Fire District 2 Fuel Fuel Depending on Usage Providing Piscataway Fire District 3 Fuel Fuel Depending on Usage Providing Piscataway Fire District 4 Fuel Fuel Depending on Usage Receiving County of Middlesex Hazardous Materials Cost Recovery Hazardous Materials Cost Recovery Depending on Usage 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 Piscataway Fire District #1 - New Market Piscataway Fire District #2 - River Road Piscataway Fire District #3 - Arbor Hose Piscataway Fire District #4 - North Stelton

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

15 2018 MUNICIPAL DATA SHEET (Must Accompany 2018 Budget) ADOPTED BUDGET MUNICIPALITY TOWNSHIP OF PISCATAWAY COUNTY: MIDDLESEX Governing Body Members Brian C. Wahler 12/31/2020 Mayor's Name Term Expires Name Term Expires Bullard, James 12/31/2018 Municipal Officials Cahn, Steven 12/31/2018 Shah, Kapil 12/31/2020 5/1/2011 Lombardi, Michele 12/31/2018 Melissa A. Seader Date of Orig. Appt. Municipal Clerk C-1550 McCullum, Chanelle 12/31/2020 Cert No. Kathleen W. Silber T-1383 Uhrin, Frank 12/31/2018 Tax Collector Cert No. Cahill, Gabrielle 12/31/2020 Vandana Khurana N-695 Chief Financial Officer Cert No. Andrew G. Hodulik 406 Registered Municipal Accountant Lic No. Michael J. Baker, Esq. Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2018 Budget and Mail to: TOWNSHIP OF PISCATAWAY 455 HOES LANE Director, Division of Local Government Service PISCATAWAY, NJ Department of Community Affairs PO Box 803 Division Use Only Fax #: (732) Trenton NJ Municode: Sheet A Public Hearing Date:

16

17 Section 1. MUNICIPAL BUDGET NOTICE Resolution #18-94 Municipal Budget of the TOWNSHIP of PISCATAWAY, County of MIDDLESEX for the Fiscal Year 2018 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the Year 2018 Be it Further Resolved, that said Budget be published in the THE STAR LEDGER, NEW JERSEY in the issue of FEBRUARY 12, 2018 The Governing Body of the TOWNSHIP of PISCATAWAY does hereby approve the following as the Budget for the year Bullard, James Cahn, Steven Abstained NONE RECORDED VOTE Shah, Kapil NONE (INSERT LAST NAME) Ayes Lombardi, Michele Nays Hardenburg, Mark McCullum, Chanelle NONE Uhrin, Frank Cahill, Gabrielle Absent NONE Notice is hereby given that the Budget and Tax Resolution was approved by the TOWNSHIP COUNCIL of the TOWNSHIP of PISCATAWAY, County of MIDDLESEX, on FEBRUARY 6, 2018 A Hearing on the Budget and Tax Resolution will be held at THE MUNICIPAL BUILDING, on March 13, 2018 at interested persons. 7:30 o'clock (A.M.) (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2018 may be presented by taxpayers or other (Cross out one) Sheet 2

18 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET Resolution #18-94 YEAR 2018 General Appropriations For:(Reference to item and sheet number should be omitted in advertised budget) xxxxxxxxxxxxxxxxxxx xx 1. Appropriations within "CAPS"- xxxxxxxxxxxxxxxxxxx xx (a) Municipal Purposes {(item H-1, Sheet 19)(N.J.S. 40A:4-45.2)} $ 47,955, Appropriations excluded from "CAPS" xxxxxxxxxxxxxxxxxxx (a) Municipal Purposes {item H-2, Sheet 28)(N.J.S. 40A: as amended)} $ 18,911, (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) Total General Appropriations excluded from "CAPS"(item O, sheet 29) $ 18,911, Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 98.88% Percent of Tax Collections $ 1,963, Building Aid Allowance 2018-$ 4 Total General Appropriations (item 9, Sheet 29) for Schools-State Aid 2017-$ $ 68,831, Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) $ 20,542, (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) xxxxxxxxxxxxxxxxxxx (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (item 6(a), Sheet 11) $ 45,967, (b) Addition to Local District School Tax (item 6(b), Sheet 11) (c) Minimum Library Tax (item 6(c), Sheet 11) $ 2,321, Sheet 3

19 EXPLANATORY STATEMENT - (Continued) SUMMARY OF CY 2017 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Utility SEWER SENIOR HOUSING Explanations of Appropriations for Utility Utility "Other Expenses" Budget Appropriations - Adopted Budget 68,279, ,019, ,633, The amounts appropriated under the title of "Other Expenses" are for operating Budget Appropriation Added by N.J.S 40A: , costs other than "Salaries & Wages." Emergency Appropriations - Some of the items included in "Other Expenses" are: Total Appropriations 69,080, ,019, ,633, Expenditures Materials, supplies and non-bondable Paid or Charged (Including Reserve for equipment; Uncollected Taxes) 65,306, ,784, ,368, Repairs and maintenance of buildings, Reserved 3,753, ,234, , equipment, roads, etc., Unexpended Balances Canceled 20, , Contractual services for garbage and Total Expenditures and Unexpended trash removal, fire hydrant service, aid to Balances Cancelled 69,080, ,019, ,633, volunteer fire companies, etc; - Overexpenditures* Printing and advertising, utility services, insurance and many other items *See Budget Appropriation items so marked to the right of column "Expended 2017 Reserved." essential to the services rendered by municipal government. Sheet 3a

20 APPROPRIATION CAP CALCULATIONS The CY 2017 Municipal Budget was prepared to comply with "The Local Government Cap Law" (P.L.1990,c 89), and the calculation of allowable budget appropriations with "CAPS" is as follows: EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE SUMMARY OF LEVY CAP CALCULATIONS Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 45,168, Total General Appropriations for CY 2017 (Adopted Budget) $ 68,279, Less : Cap Base Adjustment - Less: Exclusions from "CAPS" Less: Prior Year Deferred Charges to Future Taxation Unfunded 1,341, Total Other Operations 4,436, Less: Prior Year Deferred Charges: Emergencies 167, Interlocal (Shared) Service Agreement 1,512, Less: Prior Year Recycling Tax - Total Capital Improvements 2,400, Less: Changes in Service Provider: Transfer of Service/Function - Total Municipal Debt Service 10,912, Net Prior Year Tax Levy for Municipal Purposes for Cap Calculation 43,659, Total Deferred Charges 1,341, Plus 2% Cap increase 873, Total Public and Private Programs 86, Adjusted Tax Levy 44,532, Reserve for Uncollected Taxes 2,022, Plus: Assumption of Service/Function - Total Exclusions From "CAPS" 22,711, Adjusted Tax Levy Prior to Exclusions 44,532, Amount on Which "CAP" is Applied 45,567, Exclusions: 2.5% CAP Allowance 1,139, Allowable Health Insurance Cost Increase 32, % CAP Adjustment by Township Ordinance 455, Allowable Pension Obligations Increase 135, Allowable Operating Appropriations before Exceptions 47,162, Allowable Debt Service and Capital Lease Increase Add: Assessed Value of New Construction (NJSA 40A:4-45.2a) 65, Allowable Capital Improvements Increase Add: CAP Bank Available (2016) 1,498, Deferred Charges to Future Taxation Unfunded 1,567, Add: CAP Bank Available (2017) 1,339, Current Year Deferred Charges: Emergencies Adjusted Allowable Amount 50,066, Add: Total Exclusions 1,735, Less: CY 2018 Budget Appropriations Within "CAPS" 47,955, Less: cancelled or Unexpended Waivers Available for Banking 2,110, Less: Cancelled or Unexpended Exclusions Less: 2017 CAP Bank Available Not Utilized 770, Adjusted Tax Levy After Exclusions 46,267, Available for Banking for CY 2018 $ 1,339, Additions: New Ratables - Increase in Valuations (New construction & additions) 9,166, Prior Year's Local Municipal Purpose Tax Rate (per $100) $ New Ratable Adjustment to Levy 65, Amounts approved by Referendum 2016 Levy Cap Bank Utilized in Levy Cap Bank Utilized in Maximum Allowable Amount to be Raised by Taxation $ 46,333, Amount to be Raised by Taxation for Municipal Purposes 45,967, AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES UNDER CAP (Available for ) $ 365, Levy Cap Bank: Availabe for $ 3,933, Levy Cap Bank: Available for TOTAL CAP AVAILABLE $ 4,299, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP" LEVY 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.) (See Management Section of Budget Manual) 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) BUDGET MESSAGE GROUP HEALTH INSURANCE Gross Cost of Retiree Health $ 4,797, % $ 5,627, % Gross Cost of Active Employees $ 5,206, % $ 5,736, % Total Cost of Health Insurance $ 10,004, % $ 11,364, % Employee Share - Contributions $ (1,925,786.91) 19.25% $ (1,975,000.00) 17.38% Net Township Contribution $ 8,078, % $ 9,389, % NOTE: Sheet 3B (1) MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP" LEVY 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 ) (See Management Section of Budget Manual)

22 EXPLANATORY STATEMENT BUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES Revenues at Risk Non-recurring 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 x Cable Franchise Fees $ 20, The seems to be systematic drop in Cable TV usage to other forms of media connections. x x Reserve for Tax Appeals $ 3,500, x Unfunded Bond Ordinances $ 1,500, x Salaries & Wages 750, x Group Health Insurance $ 1,301, Assessed properties in There still existing Appeals pending. The Township completed another valuation in December 2017 due to the varying changes in the real estate market. The Township continues to fund 'Unfunded Ordinances" in the budget to reduce the amount of permanent financing in the future. About $1,500, $ 2% contractual increases Estimating Net increase in Health Beneift after deducting employee contributions. In addition, if eligible employees entilted to Health Insurance after retirement retire and they are replaced, the cost of Health Insurance will increase. X Receipts From Delinquent Taxes and Interest on Costs and Taxes $ 500, This is due to the record collection rate of the Township (99.0%) There is a decline in delinquent taxes x Maintenance of Municipal Library $ 343, x Severance Payout ( Accumulated Sick and Vacation Pay) $ 677, Township budgeted $350, in excess of the minimum library appropriation mainly due to the high utilization of the Library services. The Township has funded 89% of the estimated liability of $5.7m. The Township has in reserve $5.0m. The Township has made significant changes to reduce the future liability. The Township will continue making provisions in the subsequent budgets to fund this liability. Page 3B (2)

23 Explanatory Statement - (continued) Budget Message Analysis of Compensated Absence Liability Legal basis for benefit (check applicable items) Organization/Individuals Eligible for Benefit Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Local Ordinance Individual Employment Agreements Non- Union Employees 2, , xxxxxxxxxx xxxxxxxxxx Allied Public Works Union 1, , xxxxxxxxxx xxxxxxxxxx Police Benevolent Associaton (Union) 7,872 3,822, xxxxxxxxxx xxxxxxxxxx Library Employees , xxxxxxxxxx xxxxxxxxxx AFSCME Employees 1, , xxxxxxxxxx xxxxxxxxxx Totals 13,062 days $ 5,696, Total Funds Reserved as of end of 2017 $ 5,044, Total Funds Appropriated in 2018 $ 25, Percentage Funded: 88.99% Sheet 3c

24 CURRENT FUND- ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated 1. Surplus Anticipated ,000, ,359, ,359, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,000, ,359, ,359, Miscellaneous Revenues - Section A: Local Revenues xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Licenses: xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Alcoholic Beverages , , , Other , , , Fees and Permits , , , Fines and Costs: xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Municipal Court , , , Interest and Costs on Taxes , , , Interest on Investments and Deposits , , , Payment In Lieu Of Taxes , , Cable Television Franchise Fees , , , Library Fines and Fees , , , Hotel and Motel Tax , , , Sheet Realized in Cash in 2017

25 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues - Section A: Local Revenues (continued): 2,704, ,209, ,485, Total Section A: Local Revenues ,704, ,209, ,485, Sheet 4a

26 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated 3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Realized in Cash in 2017 Transitional Aid Consolidated Municipal Property Tax Relief Act , , , Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,437, ,289, ,289, Supplemental Energy Receipts Tax , , , Total Section B: State Aid Without Offsetting Appropriations ,858, ,858, ,858, Sheet 5

27 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:4-36 & N.J.A.C 5: ) xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Uniform Construction Code Fees , , ,010, Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: Additional Dedicated Uniform Construction Code Fees Offset with xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Appropriations (NJS 40A:4-45.3h and NJAC 5: ) xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx xxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , ,010, Sheet 6

28 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 xxxxxxxxx xx xxxxxxxxx xx xxxxxxxxx xx Total Section D: Shared Service Agreements Offset With Appropriations Sheet 7

29 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 xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Revenue Offset with Appropriations (N.J.S. 40A: h) Total Section E: Special Item of General Revenue Anticipated with Prior Written xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Consent of Director of Local Government Services - Additional Revenues Sheet 8

30 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government in 2017 Services - Public and Private Revenues Offset with Appropriations: xxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Drunk Driver - Over the Limit, Under Arrest Middlesex County Cultural & Heritage Grant: Library Aid Municipal Alliance on Alcoholism and Drugs , , Safe and Secure Communities Program , , NJDOT: Kossuth & Terrace Court , , Body Armor Grant , , Community Development Block Grant , , Bullet Proof Vest Grant xx - Cops-In-Shop Grant , , CED. Taser Grant Multi Jurisdictional Task Force , , Clean Communities Grant , , Alcohol Education Rehab Grant , , Recycling Tonnage Grant , , Drunk Driving Enforcement Grant Conducted Energy Devices Assistance Program - Taser Grant FEMA OEM Grant Emergency Management Grant Drive Sober Or get pulled Over , , Sheet 9

31 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated - 838, , with Prior Written Consent of Director of Local Government Services - Public and Private Revenues Offset with Appropriations -(Continued) xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx NJDOT: FY 2012 Municipal Aid Program - William Street, Phase III Roadway Improvement Community Development Block Grant Law Enforcement Response To Community Concerns Forestry Grant: Route 18 Extension Forestry Grant: Route 18 Project Green Communities Grant NJDOT: Municipal Aid Program - Hoes Lane West Roadway Improvement NJDOT: Municipal Aid Program - Lakeview Avenue Roadway Improvement Making The Future Grant - Library Friends of the Library - Flooring American Library Association Total Section F: Special Items of General Revenue Anticipated with Prior Written xxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx Consent of Director of Local Government Services - Public and Private Revenues , , Sheet 9a

32 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 xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx Utility Operating Surplus of Prior Year Uniform Fire Safety Act , , , Reserve for PCTV , , , Fund Balance from Capital Fund Reserve for Debt Service from Capital fund Sheet 10

33 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues - Section G: Special Items of General 79,000 79,000 97,282 Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items (continued): xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx xxx Total Section G: Special Items of General Revenue Anticipated with Prior Written xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Consent of Director of Local Government Services - Other Special Items , , , Sheet 10a

34 CURRENT FUND- ANTICIPATED REVENUES-(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in 2017 Summary of Revenues xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx 1. Surplus Anticipated (Sheet 4, #1) ,000, ,359, ,359, Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sht 4, #2) Miscellaneous Revenues xxxxxxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxx Total Section A: Local Revenues ,704, ,209, ,485, Total Section B: State Aid Without Offsetting Appropriations ,858, ,858, ,858, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , ,010, 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 ,542, ,734, ,289, Receipts from Delinquent Taxes ,000, ,500, ,443, Subtotal General Revenues (Items 1,2,3 and 4) ,542, ,593, ,091, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,967, ,168, ,444, b) Addition to Local District School Tax xxxxxxxxxxxxxxxxxx xx c) Minimum Library Tax ,321, ,318, ,318, Total Amount to be Raised by Taxes for Support of Municipal Budget ,288, ,486, ,763, Total General Revenues ,831, ,080, ,854, Sheet 11

35 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 (A) Operations - within "CAPS" FCOA for 2018 for 2017 for 2017 By Emergency Appropriation Total for 2017 As Modified By All Transfers Paid or Charged Reserved GENERAL GOVERNMENT General Administration Salaries and Wages , , , , , Other Expenses , , , , , Human Resources (Personnel) Salaries and Wages , , , , , Other Expenses , , , , Township Council Salaries and Wages , , , , Other Expenses , , , , , Purchasing Salaries and Wages , , , , , Other Expenses , , , , , Municipal Clerk Salaries and Wages , , , , , Other Expenses , , , , , Sheet 12

36 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" -(Continued) FCOA CURRENT FUND - APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Emergency As Modified By Paid or for 2018 for 2017 Appropriation All Transfers Charged Reserved GENERAL GOVERNMENT CONTINUED 1,229, # 1,292, # - # 1,122, # 978, # 144, # Election Salaries and Wages , , , , Other Expenses , , , , , Computer Center Salaries and Wages , , , , , Other Expenses , , , , , Financial Administration Salaries and Wages , , , , , Other Expenses , , , , , Audit Services Other Expenses , , , , Postage Other Expenses , , , , Tax Collection (Division of Revenue) Salaries and Wages , , , , , Other Expenses , , , , , Sheet 13

37 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" -(Continued) FCOA CURRENT FUND - APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Emergency As Modified By Paid or for 2018 for 2017 Appropriation All Transfers Charged Reserved GENERAL GOVERNMENT CONTINUED 2,638, ,580, ,306, ,058, ,865 Tax Assessment Administration Salaries and Wages , , , , , Other Expenses , , , , , Economic Development Other Expenses Legal Services Other Expenses , , , , , Duplicating Other Expenses , , , Engineering Services Salaries and Wages , , , , , Other Expenses , , , , , Cable TV: (PCTV) Salaries and Wages , , , , , Other Expenses , , , , , Sheet 14

38 8. GENERAL APPROPRIATIONS CURRENT FUND - APPROPRIATIONS Appropriated Expended 2017 (A) Operations - within "CAPS" -(Continued) FCOA for 2017 By Total for 2017 Emergency As Modified By Paid or for 2018 for 2017 Appropriation All Transfers Charged Reserved GENERAL GOVERNMENT CONTINUED 4,483,920 4,436, ,061,070 3,713, ,263 Boards and Commissions Salaries and Wages , , , , Other Expenses , , , , , LAND USE ADMINISTRATION Planning Board Salaries and Wages , , , , Other Expenses , , , , , Zoning Board Salaries and Wages , , , , Other Expenses , , , , , Planning Development Salaries and Wages , , , , , Other Expenses , , , , , Zoning Enforcement Salaries and Wages , , , , , Other Expenses , , , , , Sheet 15

39 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" -(Continued) FCOA CURRENT FUND - APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Emergency As Modified By Paid or Reserved for 2018 for 2017 Appropriation All Transfers Charged INSURANCE (P.L. 2003, c.92, S-906) 5,216,920 5,215, ,779,137 4,318, ,137 Liability Insurance Other Expenses ,625, ,600, ,290, ,278, , Worker's Compensation Insurance Other Expenses , , , , Employee Group Insurance Other Expenses ,389, ,088, ,088, ,088, Health Insurance Waiver Other Expenses , , , , , PUBLIC SAFETY Police Department Salaries and Wages ,961, ,913, ,913, ,136, , Other Expenses , , , , , Crossing Guards Salaries and Wages , , , , , Other Expenses , , , , Sheet 15a