2019 MUNICIPAL DATA SHEET

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1 2019 MUNICIPAL DATA SHEET (Must Accompany 2019 Budget) MUNICIPALITY: Township of Upper Deerfield COUNTY: Cumberland Governing Body Members James P. Crilley Mayor's Name Term Expires Name Term Expires John Daddario John T. O'Neill Sr Municipal Officials 07/18/05 Date of Orig. Appt. Bruce T. Peterson Roy Spoltore C-1370 Municipal Clerk Cert. No. Scott Smith Andrea Penny T-1479 Tax Collector Cert. No. Amy Colaneri N-1626 Chief Financial Officer Cert. No. Nick L. Petroni, CPA 252 Registered Municipal Accountant Lic. No. Rocco Tedesco, Esq. Municipal Attorney Official Mailing Address of Municipality: Please attach this to your 2019 Budget and Mail to: Township of Upper Deerfield Director, Division of Local Government Services 1325 Highway 77 Department of Community Affairs P.O. Box 803 Seabrook, NJ Trenton, NJ Division Use Only Fax #: Municode: Sheet A Public Hearing Date:

2 2019 MUNICIPAL BUDGET Municipal Budget of the Township of Upper Deerfield, County of Cumberland for the Fiscal Year It is hereby certified that 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 Clerk 1325 Highway 77 21st day of March, 2019 and that public advertisement will Address be made in accordance with the provisions of N.J.S. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Seabrook, NJ Address Certified by me, this 21st day of March, W. High Street, P.O.Box Address Phone Number Chief Financial Officer DO NOT USE THESE SPACES Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part It is hereby certified that the approved Budget annexed hereto and hereby is an exact copy of the original on file with the Clerk of the Governing Body, that all made a part is an exact copy of the original on file with the Clerk of the Governing additions are correct, all statements contained herein are in proof, and the total of Body, that all additions are correct, all statements contained herein are in proof, anticipated revenues equals the total of appropriations. and 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 21st day of March, Glassboro, NJ Certified by me, this 21st day of March, Registered Municipal Accountant Address CERTIFICATION OF ADOPTED BUDGET STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services CERTIFICATION OF APPROVED BUDGET (Do not advertise this Certification form) It is hereby certified that the amount to be raised by taxation for local purposes has been compared with the approved Budget previously It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and approval is certified by me and any changes required as a condition to such approval have been made. The adopted budget is certified with respect given pursuant to N.J.S. 40A:4-79. to the foregoing only. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated:, 2019 By: Dated:, 2019 By: Sheet 1

3 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Upper Deerfield, County of Cumberland for the Fiscal Year 2019 Be It Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2019; Be It Further Resolved, that said Budget be published in the DAILY JOURNAL in the issue of April 5, 2019 The Governing Body of the Township of Upper Deerfield does hereby approve the following as the Budget for the year 2019: Abstained RECORDED VOTE (Insert last name) Ayes Nays Absent Notice is hereby given that the Budget and Tax Resolution was approved by the Township Committee of the Township of Upper Deerfield, County of Cumberland on March 21, A Hearing on the Budget and Tax Resolution will be held at Municipal Building, on April 18, 2019 at 7:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2019 may be presented by taxpayers or other interested persons. Sheet 2

4 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2019 General Appropriations For: (Reference to item and sheet number should be omitted in advertised budget) x 1. Appropriations within "CAPS" x (a) Municipal Purposes {(Item H-1, Sheet 19) (N.J.S. 40A:4-45.2)} 3,282, Appropriations excluded from "CAPS" x (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S. 40A: as amended)} 1,269, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 1,269, Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated 96.91% Percent of Tax Collections 606, Building Aid Allowance $ 4. Total General Appropriations (Item 9, Sheet 29) for Schools - State Aid $ 5,158, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 4,175, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) x (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 982, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

5 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2018 APPROPRIATIONS EXPENDED AND CANCELED GENERAL BUDGET WATER UTILITY SEWER & WATER Explanations of Appropriations for UTILITY UTILITY "Other Expenses" Budget Appropriations - Adopted Budget 5,408, ,944, Budget Appropriations Added by The amounts appropriated under the N.J.S. 40A: , title of "Other Expenses" are for Emergency Appropriations operating costs other than "Salaries & Total Appropriations 5,424, ,944, Wages." Expenditures: Paid or charged (Including Reserve Some of the Items included in "Other for Uncollected Expenses" are: Taxes) 4,966, ,846, Reserved 442, , Materials, supplies and non-bondable Unexpended Balances Canceled 15, , equipment; Total Expenditures and Unexpended Balances Canceled 5,424, ,944, Repairs and maintenance of buildings, Overexpenditures* equipment, roads, etc.; * See Budget Appropriation Items so marked to the right of column "Expended 2018 Reserved." Contractual services for garbage and trash removal, fire hydrant services, aid to volunteer fire companies, etc.; Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government. Sheet 3a

6 Calculation of Appropriations CAP per 1977 Law EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE TAX LEVY CAP CALCULATION PER 2010 LAW Chapter 62 of the Laws of 2007, as amended by Chapter 44 of the Laws of 2010, created several new property tax and local government budgeting initiatives. The law (NJSA 40A: through 45.47) establishes a formula that limits increases in the amount to be raised by taxation (tax levy). The budget presented herein is in compliance with this law. Total General Appropriations $5,408,162 Prior Year Amount to be Raised by Taxation for Municipal Purposes $942,501 Cap Base Adjustments: Less: Prior Year Deferred Charges to Future Taxation Unfunded $88,000 Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculatioin $854,501 $5,408,162 Plus: 2% Cap increase $17,090 Adjusted Tax Levy Prior to Exclusions $871,591 Total Interlocal Service Agreements $405,500 Exclusions: Total Additional Appropriations $280,000 Allowable Capital Improvements Increase $21,000 Total Public and Private Programs $49,966 Deferred Charges to Future Taxation Unfunded $88,000 Total Capital Improvements $299,000 Total Deferred Charges $88,000 Reserve for Uncollected Taxes $669,064 Add Total Exclusions $109,000 $1,791,530 Adjusted Tax Levy $980,591 Amount on Which 2.5% Cap is applied $3,616,632 Additions: 2.5% Cap $90,416 New Ratables - Increase in Valuations Allowable Operating Appropriations (New Construction and Additions) $1,352,300 before additional exceptions $3,707,048 Prior Year's Local Municipal Tax Rated (per $100) $0.151 COLA Ordinance New Ratable Adjustment to Levy $2, Unused CAP Bank $100,915 Maximum Allowable Amount to be Raised by Taxation $982, Unused CAP Bank Amount to be Raised by Taxation for Municipal Purposes $982,633 Value of New Construction and Improvements $1,352,300 x Local Tax Rate $0.151 $2,042 Total Allowable Appropriations within CAPS $3,810,005 NOTE: Sheet 3b-1 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 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 ).

7 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE The adoption of Chapter 2 of P.L implemented requirements for all local units to withhold health care costs from employees, based on the formula in the statute. The following schedule discloses the value of employee contributions, the reduced municipal costs for health care coverage, and the line items affected: Current Fund Water & Sewer Budget Utility Budget Group Insurance Plans for Operating Employees Other Expenses Combined Employee Contributions $44,208 $9,874 $54,082 Municipal Share - Budget $357,000 $69,500 $426,500 Total Costs of Coverage $401,208 $79,374 $480,582 c Sheet 3b-1a

8 CURRENT FUND - ANTICIPATED REVENUES Anticipated Realized in Cash GENERAL REVENUES FCOA in Surplus Anticipated ,372, ,391, ,391, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,372, ,391, ,391, Miscellaneous Revenues - Section A: Local Revenues Licenses: Alcoholic Beverages Other Fees and Permits Fines and Costs: Municipal Court Other Interest and Costs on Taxes Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits Anticipated Utility Operating Surplus xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx 75, , , Sheet 4

9 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section A: Local Revenues (continued): Total Section A: Local Revenues Sheet 4a , , ,866.42

10 15th CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Transitional Aid Consolidated Municipal Property Tax Relief Act Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,354, ,354, ,354, Total Section B: State Aid Without Offsetting Appropriations Sheet ,354, ,354, ,354,938.00

11 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-36 and N.J.A.C. 5: ): xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5: ) xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations Sheet , , ,581.50

12 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA 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 xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Cumberland Salem Regional Court , , , Deerfield Township - Uniform Construction Code , , , Fairfield Township - Uniform Construction Code , , , Greenwich Township - Uniform Construction Code , , , Hopewell Township - Uniform Construction Code , , , Stow Creek Township - Uniform Construction Code , , , Shiloh Township - Uniform Construction Code , Millville City - Uniform Construction Code , , Pittsgrove Township - Financial Administration , Total Section D: Shared Service Agreements Offset with Appropriations Sheet , , ,855.98

13 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Dir. of Local Gov't. Svcs. - Addt'l. Revenues Offset with Appr. (N.J.S. 40A:4-45.3h). xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Emergency Medical Services - Billings , , , Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Local Government Services - Additional Revenues , , , Sheet 8

14 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Gov't. Svcs. - Public and Private Revenues Offset with Appropriations xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx N.J. Transportation Trust Fund Authority Act , , Recycling Tonnage Grant , Clean Communities Program County of Cumberland - Alliance for Subtance Abuse Prevention Program Small Cities Grant - Rehabilitation , , , , , , Sheet 9

15 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Gov't. Svcs. - Public and Private Revenues Offset with Appropriations xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx 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

16 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services. - Other Special Items: xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Utility Operating Surplus of Prior Year Uniform Fire Safety Act , , , Sheet 10

17 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA 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): xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items , , , Sheet 10a

18 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in Cash GENERAL REVENUES FCOA in 2018 SUMMARY OF REVENUES 1. Surplus Anticipated (Sheet 4, #1) 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) 3. Miscellaneous Revenues: xxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx 1,372, ,391, ,391, xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Total Section A: Local Revenues , , , Total Section B: State Aid Without Offsetting Appropriations ,354, ,354, ,354, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Shared Service Agreements , , , Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues , , , Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues , , , Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items , , , Total Miscellaneous Revenues ,382, ,665, ,845, Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1, 2, 3, and 4) ,175, ,482, ,784, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxx (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes , , xxxxxxxxxxxxx (b) Addition to Local District School Tax xxxxxxxxxxxxx (c) Minimum Library Tax xxxxxxxxxxxxx Total Amount to be Raised by Taxes for Support of Municipal Budget , , ,082, Total General Revenues Sheet ,158, ,424, ,866,942.51

19 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved OPERATIONS WITHIN "CAPS" GENERAL GOVERNMENT FUNCTIONS General Administration Salaries and Wages , , , , Other Expenses , , , , Mayor & Township Committee Salaries and Wages , , , , Other Expenses , , , , , Municipal Clerk Salaries and Wages , , , , Other Expenses , , , , , Financial Administration Salaries and Wages , , , , , Other Expenses , , , , , Audit Services Other Expenses , , , , Sheet 12

20 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Revenue Administration Salaries and Wages , , , , Other Expenses , , , , Tax Assessment Other Expenses , , , , , Legal Services and Costs Other Expenses , , , , , Engineering Services and Costs Other Expenses , , , , , Economic Development Salaries and Wages Other Expenses , , , , , Historic Commission Salaries and Wages Other Expenses , , , , , Sheet 13

21 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved LAND USE ADMINISTRATION Municipal Land Use Law (N.J.S.A. 40:55D-1) Planning Board Salaries and Wages , , , , Other Expenses , , , , , Zoning Officer Salaries and Wages , , , , , Other Expenses , , , , , CODE ENFORCEMENT AND ADMINISTRATION Housing Official Salaries and Wages , , , , Other Expenses , , , , INSURANCE Liability Insurance , , , , , Worker Compensation , , , , , Employee Group Insuance , , , , , Payment in Lieu of Benefits , , , , , Sheet 14

22 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved PUBLIC SAFETY FUNCTIONS Emergency Management Salaries and Wages , , , , Other Expenses , , , , , Aid to Volunteer Fire Companies Other Expenses , , , , , Utilities , , , , , Ambulance Other Expenses , , , , Utilities , , , , , First Aid Organization - Contribution (R.S. 40:5-2) , , , , Fire Safety Official Salaries and Wages , , , , , Other Expenses , , , , , Municipal Prosecutor Salaries and Wages , , , , Other Expenses , , , , Sheet 15

23 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved PUBLIC WORKS FUNCTIONS Streets & Roads Salaries and Wages , , , , , Other Expenses , , , , , Utilities , , , , , Snow Removal Salaries and Wages , , , , , Other Expenses , , , , , Shade Tree Committee Other Expenses , , , , Solid Waste Convenience Center Salaries and Wages , , , , , Other Expenses , , , , , Utilities , , , , , Buildings & Grounds Salaries and Wages , , , , , Other Expenses , , , , , Utilities , , , , , Sheet 15a

24 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved HEALTH AND HUMAN SERVICES Board of Health Salaries and Wages , , , , Other Expenses , , , , Alliance for Substance Abuse Other Expenses , , , , Environmental Committee Salaries and Wages Other Expenses , , , , Animal Control Salaries and Wages , , , , Other Expenses , , , , , PARK AND RECREATION FUNCTIONS Community Pride and Relations Committee Salaries and Wages Other Expenses , , , Sheet 15b

25 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Senior Center Salaries and Wages , , , , , Other Expenses , , , , , Utilities , , , , Maintenance of Parks Salaries and Wages , , , , , Other Expenses , , , , , Utilities , , , , , Bostwick Lake Commission Other Expenses , , , , OTHER OPERATING FUNCTIONS Accumulated Leave Compensation UTILITY EXPENSES AND BULK PURCHASES Street Lighting , , , , , SOLID WASTE DISPOSAL COSTS Landfill Disposal Costs Other Expenses , , , , , Sheet 15c

26 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved MUNICIPAL COURT Municipal Court Salaries and Wages , , , , Other Expenses , , , , , Public Defender Salaries and Wages , , , , , Other Expenses , , , , , Sheet 15d

27 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Uniform Construction Code - Appropriations Offset by Dedicated Revenues (N.J.A.C. 5: ) xxxxxxx Construction Code Salaries and Wages , , , , , Other Expenses , , , , Electrical Subcode Salaries and Wages , , , , Plumbing Subcode Salaries and Wages , , , , , Fire Subcode Salaries and Wages , , , , , Elevator Subcode Salaries and Wages , Sheet 16

28 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - within "CAPS" - (continued) for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved UNCLASSIFIED: xxxxxxx Total Operations {Item 8(A)} within "CAPS" ,028, ,070, ,068, ,674, , B. Contingent xxx Total Operations Including Contingent within "CAPS" ,028, ,070, ,068, ,674, , Detail: Salaries & Wages , , ,007, , , Other Expenses (Including Contingent) ,052, ,076, ,061, ,743, , Sheet 17

29 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" xxxxxxx (1) DEFERRED CHARGES xxxxxxx Emergency Authorizations Overexpenditure of Appropriations , , , Sheet 18

30 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" (continued) xxxxxxx (2) STATUTORY EXPENDITURES: xxxxxxx 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 Charged and Statutory Expenditures - Municipal within "CAPS" , , , , , (G) Cash Deficit of Preceeding Year (H-1) Total General Appropriations for Municipal Purposes within "CAPS" ,282, ,320, ,320, ,923, , Sheet 19

31 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Sheet 20

32 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Total Other Operations - Excluded from "CAPS" Sheet 20a

33 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Uniform Construction Code xxxxxxx Appropriations Offset by Increased Fee Revenues (N.J.A.C. 5: ) xxxxxxx Total Uniform Construction Code Appropriations Sheet 21

34 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Shared Service Agreements xxxxxxx Uniform Construction Code: Deerfied Township, Fairfield Township, Shiloh Township, Greenwich Township, Hopewell Township, Stow Creek Township Construction Code Salaries and Wages , , , , , Other Expenses , , , , , Cumberland Salem Regional Court Salaries and Wages , , , , , Other Expenses , , , , Financial Administration - Pittsgrove Township Salaries and Wages , Other Expenses , Total Shared Service Agreements , , , , , Sheet 22

35 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) xxxxxxx Ambulance Salaries and Wages , , , , , Other Expenses , , , , , Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) , , , , , Sheet 23

36 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Public and Private Programs Offset by Revenues xxxxxxx Matching Funds for Grants , , , Clean Communities Program , , , County of Cumberland - Alliance for Substance Abuse Prevention Program , , , , Recycling Tonnage , Small Cities Grant - Rehabilitation , * Sheet 24

37 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (A) Operations - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Public and Private Programs Offset by Revenues (cont'd) xxxxxxx Total Public and Private Programs Offset by Revenues , , , , Total Operations - Excluded from "CAPS" , , , , , Detail: Salaries & Wages , , , , , Other Expenses , , , , , Sheet 25

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (C) Capital Improvements - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Down Payments on Improvements Capital Improvement Fund Improvements to Roads , , , , Purchase of Land for Open Space/Farmland Preservation Purchase of Public Works Vehicles and Equipment , , , Improvements to Convenience Center , Sheet 26

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (C) Capital Improvements - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Public and Private Programs Offset by Revenues: xxxxxxx New Jersey Transportation Trust Fund Authority Act , , , Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (D) Municipal Debt Service - Excluded from "CAPS" for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved Payment of Bond Principal xxxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes xxxxxxxxxxx Interest on Bonds xxxxxxxxxxx Interest on Notes xxxxxxxxxxx Green Trust Loan Program: xxxxxxx xxxxxxxxxxx Loan Repayments for Principal and Interest xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Capital Lease Obligations xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Total Municipal Debt Service - Excluded from "CAPS" xxxxxxxxxxx Sheet 27

41 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS (E) Deferred Charges - Municipal - for 2019 for 2018 Emergency As Modified By Paid or Excluded from "CAPS" FCOA Appropriation All Transfers charged Reserved (2) DEFERRED CHARGES: xxxxxxx Emergency Authorizations Special Emergency Authorizations - 5 Years (N.J.S. 40A:4-55) Special Emergency Authorizations - 3 Years (N.J.S. 40A: & 40A: ) Deferred Charges to Future Taxation - Unfunded: Ord #706 Additions & Renovations Ambulance Bldg , , , , Ord #739 Acquisition of Land , , , , Total Deferred Charges - Municipal - Excluded from "CAPS" , , , , (F) Judgements (N.J.S.A. 40A:4-45.3cc) (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 Preceeding Year (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" ,269, ,434, ,434, ,374, , Sheet 28

42 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved For Local District School Purposes - Excluded from "CAPS" xxxxxxx (I)Type 1 District School Debt Service xxxxxxx 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" xxxxxxx Emergency Authorizations - Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expenditures - Local School - Excluded from "CAPS" (K) Total Municipal Appropriations for Local District School Purposes {Items (I) and (J)} - Excluded from "CAPS" (O) Total General Appropriations - Excluded from "CAPS" ,269, ,434, ,434, ,374, , (L) Subtotal General Appropriations {Items (H-1) and (O)} ,551, ,755, ,755, ,297, , (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,158, ,424, ,424, ,966, , Sheet 29

43 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Summary of Appropriations for 2019 for 2018 Emergency As Modified By Paid or FCOA Appropriation All Transfers charged Reserved (H-1) Total General Appropriations for Municipal Purposes within "CAPS" ,282, ,320, ,320, ,923, , xxxxxxxx (A) Operations - Excluded from "CAPS" xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Other Operations Uniform Construction Code Shared Service Agreements , , , , , Additional Appropriations Offset by Revenues , , , , , Public and Private Programs Offset by Revs , , , , Total Operations - Excluded from "CAPS" , , , , , (C) Capital Improvements , , , , (D) Municipal Debt Service xxxxxxxxxxxx (E) Total Deferred Charges - Excluded from "CAPS" , , , , xxxxxxxxxxxx (F) Judgements (G) Cash Deficit (K) Local District School Purposes xxxxxxxxxxxx (N) Transferred to Board of Education xxxxxxxxxxxx (M) Reserve for Uncollected Taxes , , , , xxxxxxxxxxxx Total General Appropriations ,158, ,424, ,424, ,966, , Sheet 30

44 DEDICATED SEWER AND WATER UTILITY BUDGET Anticipated Realized in 10. DEDICATED REVENUES FROM SEWER AND WATER UTILITY FCOA Cash in 2018 Operating Surplus Anticipated , , , Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Sewer Rents , , , Water Rents , , , Use a separate set of sheet for each separate utility. Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxxx Fire Supression Line Fees , , , Tower Rental , , , Deficit (General Budget) Total Sewer and Water Utility Revenues ,950, ,944, ,952, Sheet 31

45 DEDICATED SEWER AND WATER UTILITY BUDGET 11. APPROPRIATIONS FOR SEWER AND WATER UTILITY FCOA for 2019 for 2018 Emergency As Modified By Paid or Reserved Appropriation All Transfers Charged Operating: xxxxxxxx Salaries and Wages , , , , , Other Expenses , , , , , Sewerage Treatment Contract - Cumberland County Utilities Authority , , , , , Small Cities Facilities Grant , , , Capital Improvements: xxxxxxxx Down Payments on Improvements Capital Improvement Fund , Capital Outlay Reserve for Radionuclide Treatment , , , Purchase of Water Valve Trailer , , , Improvements to Love Lane Facility 35, , , Debt Service: xxxxxxxx Payment of Bond Principal , , , , Payment of Bond Anticipation Notes & Capital Notes Interest on Bonds , , , , Interest on Notes Sheet 32

46 DEDICATED SEWER AND WATER UTILITY BUDGET 11. APPROPRIATIONS FOR SEWER AND WATER UTILITY FCOA for 2019 for 2018 Emergency As Modified By Paid or Reserved Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxxxx DEFERRED CHARGES: xxxxxxxx Emergency Authorizations Deferred Charges to Future Taxation - Unfunded: Ord #698 Various Improvements to Water System STATUTORY EXPENDITURES: xxxxxxxx Contribution To: Public Employees' Retirement System Social Security System (O.A.S.I.) , , , , Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. seq.) , , , Judgments Deficit in Operations in Prior Years Surplus (General Budget) TOTAL SEWER AND WATER UTILITY APPROPRIATIONS ,950, ,944, ,944, ,846, , Sheet 33

47 DEDICATED ASSESSMENT BUDGET UTILITY Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA in 2018 Assessment Cash Deficit ( Utility Budget) Total Utility Assessment Revenues APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider - (N.J.S. 40A:4-39) "The dedicated revenues anticipated during the year 2016 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 Off-Duty 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 40:12-1 et seq.); Municipal Public Defender P.L.1997 c.256; Accumulated Absences N.J.A.C. 5:30-15; Affordable Housing Trust PL 1985, C222 and NJAC 5: et.seq.; Storm Recovery Trust Fund PL 2013, c. 271 (NJSA 40A:4-62.1); Uniform Fire Safety Act Penalty Moneys (NJSA 52:27D-192 et seq); Developers' Escrow Fund (NJSA 40:55D-53.1; Sanitary Landfill Facilities Closure and Contingency Fund; Senior Center Donations; Small Cities Revolving Loan Fund; Parking Offenses Adjudication Act (PL 1989, C. 137) 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 34

48 APPENDIX TO BUDGET STATEMENT CURRENT FUND BALANCE SHEET - DECEMBER 31, 2018 COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS ASSETS YEAR 2018 YEAR 2017 Cash and Investments ,940, Surplus Balance, January 1st ,454, ,686, CURRENT REVENUE ON A CASH BASIS: Current Taxes Due from State of N.J. (c. 20, P.L. 1971) *(Percentage Collected: %, %) ,501, ,656, Federal and State Grants Receivable Delinquent Taxes , , Receivables with Offsetting Reserves: xxxxxxxxxxx Other Revenues and Additions to Income ,726, ,449, Taxes Receivable , Total Funds ,228, ,217, EXPENDITURES AND TAX REQUIREMENTS: Tax Title Liens Receivable , Municipal Appropriations ,409, ,121, Property Acquired by Tax Title Lien Liquidation , School Taxes (Including Local and Regional) ,873, ,640, Other Receivables , County Taxes (Including Added Tax Amounts) ,215, ,001, Deferred Charges Required to be in 2019 Budget Special District Taxes Deferred Charges Required to be in Budgets Subsequent to Other Expenditures & Deductions from Income , Total Assets ,455, Total Expenditures and Tax Requirements ,644, ,764, LIABILITIES, RESERVES AND SURPLUS Less: Expenditures to be Raised by Future Taxes , * Cash Liabilities ,356, Total Adjusted Expenditures and Tax Requirements ,644, ,763, Reserves for Receivables ,514, Surplus Balance - December 31st ,584, ,454, Surplus ,584, Total Liabilities, Reserves and Surplus 5,455, * Nearest even percentage may be used Proposed Use of Current Fund Surplus in 2019 Budget Surplus Balance December 31, ,584, School Tax Levy Unpaid Current Surplus Anticipated in 2019 Budget ,372, Less: School Tax Deferred Surplus Balance Remaining ,211, * Balance Included in Above "Cash Liabilities" (Important: This appendix must be included in advertisement of budget.) Sheet 35

49 2019 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM This section is included with the Annual Budget pursuant to N.J.A.C. 5:30-4. It does not in itself confer any authorization to raise or expend funds. Rather it is a document used as part of the local unit's planning and management program. Specific authorization to expend funds for purposes described in this section must be granted elsewhere, by a separate bond ordinance, by inclusion of a line item in the Capital Improvement Section of this budget, by an ordinance taking the money from the Capital Improvement Fund, or other lawful means. CAPITAL BUDGET - A plan for all capital expenditures for the current fiscal year. If no Capital Budget is included, check the reason why: Total capital expenditures this year do not exceed $25,000, including appropriations for Capital Improvement Fund, Capital Line Items and Down Payments on Improvements. x No bond ordinances are planned this year. CAPITAL IMPROVEMENT PROGRAM - A multi-year list of planned capital projects, including the current year. Check appropriate box for number of years covered, including current year: 3 years. (Population under 10,000) 6 years. (Over 10,000 and all county governments) years. (Exceeding minimum time period). Check if municipality is under 10,000 has not expended more than $25,000 annually for capital purposes in immediately previous three years, and is not adopting CIP. Sheet 36 C-1

50 Annual List of Change Orders Approved Pursuant to N.J.A.C. 5:30-11 Contracting Unit: Township of Upper Deerfield Year Ending: December 31, 2018 The following is a complete list of all change orders which caused the originally awarded contract price to be exceeded by more than 20 percent. For regulatory details please consult N.J.A.C. 5: et. seq. Please identify each change order by name of the project For each change order listed above, submit with introduced budget a copy of the governing body resolution authorizing the change order and an Affidavit of Publication for the newspaper notice required by N.J.A.C. 5: (d). (Affidavit must include a copy of the newspaper notice.) If you have not had a change order exceeding the 20 percent threshold for the year indicated above, please check here X and certify below. Date Sheet 39 Clerk of the Governing Body

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