Lyndhurst TWP Sheet A

Transcription

1 Lyndhurst TWP 0232 CY MUNICIPAL DATA SHEET CALENDAR YEAR (Must Accompany CY2019 Budget) MUNICIPALITY: Township of Lyndhurst COUNTY: Bergen Governing Body Members Honorable Robert B. Giangeruso 5/16/2021 Mayor's Name Term Expires Name Term Expires John J. Montillo, Jr. 5/16/2021 Municipal Officials Angela White C-1803 Thomas A. Di Maggio 5/16/2021 Municipal Clerk Cert No. Joan Barone T-8280 Karen Haggerty 5/16/2021 Tax Collector Cert No. Joan Barone N/A Richard L. Jarvis, Sr. 5/16/2021 Chief Financial Officer Cert No. Steven Wielkotz CR00413 Registered Municipal Accountant Lic. No. Carmine R. Alampi Municipal Attorney Official Mailing Address of Municipality Please attach this to your CY2019 Budget and mail to: 367 Valley Brook Avenue Director, Division of Local Government Services Lyndhurst, New Jersey Department of Community Affairs Voice (201) Facsimile (201) PO Box 803 Trenton, New Jersey Division Use Only Municode: Public Hearing Date: Sheet A

2 Lyndhurst TWP 0232 CY MUNICIPAL BUDGET CALENDAR YEAR Municipal Budget of the Township of Lyndhurst, County of Bergen for the year 2019 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 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 26th day of February, 2019 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 26th day of February, 2019 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, 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 (201) Joan Barone, CFO Registered Municipal Accountant Facsimile Number Facsimile Number 401 Wanaque Avenue, Pompton Lakes, NJ Valley Brook Avenue, Lyndhurst, NJ (201) Address Telephone Number Address Telephone Number DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been compared with the approved Budget previously certified by me and any changes required as a condition to such approval have been made. The adopted budget is certified with respect to the foregoing only. (Do not advertise this Certification form) CERTIFICATION OF APPROVED BUDGET It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and approval is given pursuant to N.J.S. 40A:4-79. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated: By: Dated: By: Sheet 1

3 Lyndhurst TWP 0232 CY2019 COMMENTS OR CHANGES REQUIRED AS A CONDITION OF CERTIFICATION OF DIRECTOR OF LOCAL GOVERNMENT SERVICES The changes or comments which follow must be considered in connection with further action on this budget. Township of Lyndhurst, County of Bergen Sheet 1a

4 Lyndhurst TWP 0232 CY2019 Section 1. Resolution # 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 Record," in the issue of March 27th, 2019; The Governing Body of the Township of Lyndhurst does hereby approve the following as the Budget for the Budget Year 2019: Abstained None Giangeruso RECORDED VOTE Ayes Montillo Nays None (Insert last name) Di Maggio Haggerty Jarvis Absent Notice is hereby given that the Budget and Tax Resolution was approved by the Mayor and Members of the Board of Commissioners of the Township of Lyndhurst, County of Bergen, on February 26, 2019; A Hearing on the Budget and Tax Resolution will be held at the Township Hall Building, Valley Brook Avenue, Lyndhurst, New Jersey 07071, on April 9, 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

5 Lyndhurst TWP 0232 CY2019 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) 1. Appropriations within "CAPS" - (a) Municipal Purposes {(Item H-1, Sheet 19) (N.J.S. 40A:4-45.2)} 27,466, Appropriations excluded from "CAPS" - (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S. 40A: as amended)} 10,264, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) - Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 10,264, Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated 96.85% percent of Tax Collections 2,700, Total General Appropriations (Item 9, Sheet 29) Building Aid Allowance for Schools-State Aid 2018-$0.00, 2017-$ ,430, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 7,435, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 31,917, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) (c) Minimum Library Tax (Item 6(c), Sheet 11) 1,077, Total Amount to be Raised by Taxes for Support of Municipal Budget 32,995, Sheet 3

6 Lyndhurst TWP 0232 CY2019 EXPLANATORY STATEMENT - (Continued) SUMMARY OF CY2018 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Utility Swim Pool Utility Explanation of Appropriations for Budget Appropriations - Adopted Budget 39,958, ,298, , "Other Expenses" Budget Appropriations - Added by N.J.S. 40A: The amounts appropriated under the Emergency Appropriations title of "Other Expenses" are for operating Total Appropriations 39,958, ,298, , costs other than "Salaries & Wages". Expenditures: Some of the items included in "Other Paid or Charged (Including Reserve for Uncollected Taxes) 36,932, ,514, , Expenses" are: Reserved 3,018, , , Materials, supplies and non-bondable Unexpended Balances Canceled 8, , equipment; Total Expenditures and Unexpended Balances Canceled 39,958, ,298, , Repairs and Maintenance of buildings, Overexpenditures* - - equipment, roads, etc. *See Budget Appropriation Items so marked to the right of column "Expended CY2018 Reserved" Contractual services for garbage and trash removal, fire hydrant service, 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

7 Lyndhurst TWP 0232 CY2019 Explanatory Statement - (continued) Budget Message Analysis of Compensated Absence Liability Organization/Individuals Eligible for Benefit Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreements Public Affairs 167 $ 33,866 Revenue & Finance 489 $ 72,924 Public Safety-Non-Uniformed 486 $ 68,594 DPW 886 $ 152,224 Water - DPW 74 $ 7,065 Parks & Public Property 1,115 $ 180,413 Police-Sick Days Only. 5,588 $ 2,775,934 Police Chief As in prior years we have eliminated the claims for "other" accrued time in the police department. Totals 8,805 days $ 3,291,020 Total Funds Reserved as of end of 2018 $ 350,625 Total Funds Appropriated in 2018 $ - Sheet 3b

8 Lyndhurst TWP 0232 CY2019 This issue has caused the only serious imbalance in this budget. 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 x Ongoing appropriations to finance the EnCap failure. $2,195, The failure of the EnCap project is being financed for the sixth year in this budget. This is the most serious imbalance affecting this budget. x Tax appeal refund exposure remains. Ongoing sums The office of the tax assessor has over-assessed commercial properties located in the New Jersey Meadowlands District. Although the tax assessor works directly for the Bergen County Board of Taxation and the State Division of Taxation, the Township is concerned about that financial impact from tax overassessments. Sheet 3c

9 Lyndhurst TWP 0232 CY2019 Appropriation "CAP" Calculation Levy "CAP" Calculation The following is the 2019 Budget CAP Calculation. Total General Appropriations for CY 2018 $ 39,958,853 Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 32,027,031 Cap Base Adjustments: Plus: Transition Year Adjustment - Subtotal $ 32,027,031 - Less: Adjusted CAP Base 39,958,853 One Year Waivers Exceptions Less: Prior Year Capital Improvement Fund & Down Payments $ - Total Other Operations 3,150,901 Prior Year Deferred Charges to Future Taxation Unfunded Total Capital Improvements 750,000 Prior Year Recycling Tax $ - Total Debt Service 6,069,948 Changes in Service Provider and Adjustments (+/-) $ - Total Interlocal Service Agreements - Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation $ 32,027,031 Total Public & Private Programs 140,321 Plus: Cap Increase 2.00% $ 640,541 Total Deferred Charges - Adjusted Tax Levy Prior to Exclusions $ 32,667,572 Total Judgements - Exclusions: Reserve for Uncollected Taxes 2,496,726 Allowable Debt Service and Capital Lease Increase Total Exceptions 12,607,896 Offsets to State formula aid loss - Amount on Which "CAP" is Applied 27,350,957 Allowable pension increases $160,143 Allowable increase in Reserve for Uncollected Taxes "CAP" Increase - Allowable- two and one-half percent (2.5%). 683,774 Allowable increase in health care costs Allowable LOSAP Exclusion Appropriations allowable Within "CAPS" {H-1}-prior to adjustments 28,034,731 Capital Improvement Fund 467,000 Deferred Charges - Emergencies and Capital Ordinance Payments Increase in Valuations at Local Purpose Rate Add Total Exclusions 627, % 611,801 Less Cancelled or Unexpended Waivers - Maximum Appropriations Within "CAPS" {H-1} $ 28,646,532 Less Cancelled or Unexpended Exclusions 8, Appropriations Within "CAPS" {H-1} $ 27,350,957 Adjusted Tax Levy 33,286, "CAP" Bank $ 1,295,575 Additions: Also available: New Ratables - Increase in Valuations (New Construction and Additions) 50,898, Bank $ 783,011 Prior Year's Local Municipal Purpose Tax Rate (per $100) Bank $ 611, and 2018 Cap Bank Utilized in 2019 $0 Total Budget CAP Bank; 2017, 2018, ,078,586 Waiver application amount - Maximum Allowable Amount to be Raised by Taxation $ 33,898,458 Total Appropriations Within "CAPS" - Sheet 19 Item H-1 $ 27,350,957 Amount to be Raised by Taxation for Municipal Purposes $ 31,917,456 Amount Under/(Over) "CAPS" (No use of Bank is required in 2019) $ 1,295,575 Amount Under/(Over) "CAPS"-2019 The Levy CAP Bank under $ 1,981,002 Sheet 3c (2)

10 Lyndhurst TWP 0232 CY2019 Explanatory Statement - (continued) Employee Group Insurance Disclosure per LFN Pursuant to Chapter 2 of the Laws of 2010, local governments began collecting a minimum of 1.5% of employee salaries to offset employer health care costs. This law applies to all employees and will be effective upon the completion of any labor contracts that were in effect at the time the law was enacted. Set forth below is information required to be disclosed pertaining to employee group insurance: The total 2018 Employee Group (Medical) Insurance Appropriation was: $ 3,905,000 Total 2019 Anticipated Cost-United Health Care plus Prescription Policy $ 4,385,194 Less: Employee Contributions 750, Medical Loss Ratio Premium Rebate (rec'd 2017) 34, Medical Loss Ratio Premium Rebate (rec'd 2018) 79,953 Employer share per the 2019 Budget $ 3,749,015 Percent Increase (Decrease {-}) -4.0% 2019 Appropriation CAP Breakdown: Allowable Inside Appropriation "CAPS" {4% over the 2018 Appropriation}. $ 4,061,200 Outside Appropriation "CAPS" {The amount of increase over 4%}. $ - 4,061, Percent increase in health insurance appropriations. -4.0% 2019 Employee Health Benefit Waivers $3,000) $ 39,000 Sheet 3d

11 Lyndhurst TWP 0232 CY Budget Summary: Explanatory Statement - (continued) The most important fiscal policy of the Township of Lyndhurst, Board of Commissioners is to continue to stabilize property taxes. The 2019 Budget is established at $40,257,021. The 2018 Budget was $39,958,853. This is an increase of $298,168; a.0075% increase. {Three-quarters of one-percent.} This 2018 budget includes a municipal tax rate REDUCTION of 1%. 2-The failed EnCap project and tax appeals: We continue to face the task of financing the failed EnCap project. In summary, this failed project had two serious, negative consequences on Lyndhurst. First, the Township lost $121,000,000 in assessed value (tax base). This is $2,252,415 annually (in 2012 tax dollars). Second, the Township was forced to refund prior years taxes paid, and more importantly, we did not receive tax payments from the NJMC, when the NJMD took over the EnCap property. All of this adds up to the following payments in the 2018 Budget, resulting from the EnCap project. EnCap Debt: Refunding EnCap Debt $16,971,779 Excludes Interest 2010 NJMC area Tax Appeals $3,750,000 Last payment made: 2017 Total $20,721,779 Amount to be paid in 2019 $1,037,137 Excludes Interest Accordingly, four (4) tax points in 2019 are dedicated to pay for the EnCap and related issues. In addition, several large commercial properties have appealed their tax assessments. 3-The Lincoln School Redevelopment: On June 14, 2016 the Lyndhurst Board of Education and Lyndhurst Board of Commissioners adopted an ordinance to begin the funding process of the new Junior High School. On February 21, 2017 an architect was decided upon after competitive proposals were received. The design of the school is proceeding toward bidding and construction. On July 9, 2018 the project began. The new Junior High School is scheduled to be completed in September Sheet 3d (2)

12 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Surplus Anticipated ,975, ,425, ,425, Surplus Anticipated With Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,975, ,425, ,425, 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 Sewer Charges , , , Hotel Occupancy Tax , , , Industrial and Tax Exempt Sewer Charges Anticipated Utility Operating Surplus Total Section A 08 1,370, ,270, ,518, Sheet 4

13 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Consolidated Municipal Property Tax Relief Aid , , , Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,302, ,266, ,302, Garden State Trust Fund Total Section B 09 1,409, ,409, ,409, Sheet 5

14 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Offset With Appropriations (N.J.S. 40A:4-36 and N.J.A.C. 5:23-4,17) Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services: Additional Dedicated Uniform Construction Code Fees Offset With Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5: ) Uniform Construction Code Fees Total Section C 310, , , Sheet 6

15 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Interlocal Municipal Service Agreements Offset With Appropriations: Total Section D Sheet 7

16 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Additional Revenues Offset With Appropriations (N.J.S. 40A:4-45.3h): Total Section E Sheet 8

17 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Public and Private Revenues Offset With Appropriations: Clean Communities Program , , , Recycling Tonnage Grant , , Drunk Driving Enforcement Fund , , , Drive Sober or Get Pulled Over NJ SEA Arbor Day Tree Grant , Body Armor Replacement Program , , , Recreation Opportunities for Individual with Disabilities - (ROID) , Alcohol Education & Rehabilitation Program , , , N.J. Meadowlands Commission NJSCA Grant FEMA Storm Reimbursements FEMA Fire Department Grant (CH 159) Bergen County Arts Grant , , , Private Donation - Lower Passaic River (CPG) Confiscated Funds Total Section F 10, 12 88, , , Sheet 9

18 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 GENERAL REVENUES Anticipated Anticipated Realized in CY2019 CY2018 CY Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Other Special Items: Uniform Fire Safety Act Cellular Tower Fees Franchise Fee - Comcast , , , Franchise Fee - Verizon FIOS , , , Recreation Commission Contribution Recycling Proceeds , , State of N.J. - DMV Inspection Fees Shared Service Agreement - Lyndhurst Board of Education-Legal Services-Township Attorney Reimbursement PILOT Payments - NJ Meadowlands Commission , , , Shared Service Agreement - Lyndhurst Board of Education (Swimming Pool) , , , Shared Service Agreement - Lyndhurst Board of Education (Jefferson School) , , , Felician College - Athletic Field Usage Contract , , , Ambulance Fees , , , Police Off-Duty Trust Fund Contribution , , , Pension Contribution - Library , , , Pension Contribution - Water Utility , , , Pension Contribution - Swimming Pool Utility , , , Total Section G 08 1,391, ,339, ,498, Sheet 10

19 Lyndhurst TWP 0232 CURRENT FUND - ANTICIPATED REVENUES CY2019 Realized in GENERAL REVENUES Anticipated Anticipated Cash In CY2019 CY2018 CY Surplus Anticipated 1,975, ,425, ,425, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Miscellaneous Revenues: Total Section A: Local Revenues 1,370, ,270, ,518, Total Section B: State Aid Without Offsetting Appropriations 1,409, ,409, ,409, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 310, , , Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent - of Director of Local Government Services - Interlocal Municipal 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 88, , , of Director of Local Government Services - Public and Private Revenues - Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent 1,391, ,339, ,498, of Director of Local Government Services - Other Special Items - Total Miscellaneous Revenues ,570, ,504, ,877, Receipts From Delinquent Taxes , , ,060, Subtotal General Revenues (Items 1,2,3 and 4) ,435, ,819, ,362, Amount to be Raised by Taxes for Support of Municipal Budget: a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,917, ,027, ,678, b) Addition to Local District School Tax c) Minimum Library Tax ,077, ,112, ,112, Total Amount to be Raised by Taxes for Support of Municipal Budget ,995, ,139, ,791, Total General Revenues ,430, ,958, ,153, Sheet 11

20 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure DEPARTMENT OF PUBLIC AFFAIRS: Director's Office: Salaries and Wages , , , , Central Services: - Salaries and Wages , , , , , Other Expenses , , , , , Municipal Clerk: - Salaries and Wages , , , , , Other Expenses , , , , , Tax Assessment Administration: - Salaries and Wages 158, , , , Other Expenses , , , , , Planning Board: - Other Expenses , , , , , Other Expenses-Affordable Housing Litigation , , , , , Zoning Board of Adjustment: - Salaries and Wages , , , , Other Expenses , , , , , Rent Leveling Board: - Salaries and Wages Other Expenses Public Health Services: - Salaries and Wages , , , , , Other Expenses , , , , , Medical Transportation Program: - Salaries and Wages , , , , , Other Expenses Aid to Mental Health Association: - Other Expenses TOTAL DEPARTMENT OF PUBLIC AFFAIRS 998, , , , , Sheet 12

21 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure DEPARTMENT OF REVENUE AND FINANCE: Director's Office: Salaries and Wages , , , , Financial Administration: - Salaries and Wages , , , , , Other Expenses , , , , , Revenue Administration: - Salaries and Wages , , , , , Other Expenses , , , , , TOTAL DEPARTMENT OF REVENUE AND FINANCE 477, , , , , Sheet 13

22 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure DEPARTMENT OF PUBLIC SAFETY: Director's Office: Salaries and Wages , , , , Police: - Salaries and Wages ,745, ,723, ,723, ,458, , Other Expenses , , , , , Purchase of Police Cars , , , , Police Clerical: - Salaries and Wages , , , , , Acquisition of Enforcement Vehicles - Other Expenses , , , School Marshalls: - Salaries and Wages , , , , , Other Expenses , , , , Office of Emergency Management: - Salaries and Wages , , , , Other Expenses , , , , , Emergency Medical Services: - Salaries and Wages , , , , , Other Expenses , , , , , Other Expenses - Third Party Billing , , , , , Other Expenses -Acquisition of people movers (stretchers) , Aid to Volunteer Fire Companies: - Other Expenses , , , , , Aid to Volunteer Ambulance Companies: - Other Expenses , , , , , Fire Department (Uniform Fire Safety): - Salaries and Wages , , , , , Other Expenses , , , , , Township Prosecutor: - Salaries and Wages , , , , Municipal Court: - Salaries and Wages , , , , , Other Expenses , , , , , Public Defender (P.L. 1997, c.256) - Salaries and Wages , , , , Other Expenses , , , , TOTAL DEPARTMENT OF PUBLIC SAFETY 8,913, ,993, ,993, ,297, , Sheet 14

23 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure DEPARTMENT OF PUBLIC WORKS: Director's Office: Salaries and Wages , , , , Engineering: Salaries and Wages , , , , Other Expenses , , , , , Road Repairs and Maintenance: Salaries and Wages , , , , , Other Expenses , , , , , Snow Control: - Salaries and Wages Sewer System: Salaries and Wages , , , , , Other Expenses , , , , , Public Works Administration: Salaries and Wages , , , , , Shade Trees: Salaries and Wages , , , , , Other Expenses , , , , , Drug and Alcohol Testing: Other Expenses , , , , Recycling/Beautification Program: Salaries and Wages , , , , , Other Expenses , , , , , Other Expenses - Recycling Contract , , , , , Solid Waste Collection: Other Expenses , , , , , Vehicle Maintenance: - - Other Expenses , , , , , Dump Fees: Other Expenses (Type10) , , , , , Other Expenses (Grass and Leaves) , , , , , TOTAL DEPARTMENT OF PUBLIC WORKS 3,458, ,423, ,383, ,980, , Sheet 15

24 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure DEPARTMENT OF PARKS AND PUBLIC PROPERTY: Director's Office: Salaries and Wages , , , , Buildings and Grounds: - Other Expenses , , , , , Generator Testing-O.E , , , , , Recreation Services and Programs: - Salaries and Wages , , , , , Other Expenses , , , , , Summer Day Camp: - Salaries and Wages , , , , , Handicapped Persons Program: - Salaries and Wages , , , , Other Expenses , , , , , Senior Citizen Activities: - Salaries and Wages , , , , , Other Expenses , , , , Maintenance of Parks: - Salaries and Wages ,334, ,256, ,277, ,274, , Other Expenses , , , , , TOTAL DEPARTMENT OF PARKS AND PUBLIC PROPERTY 2,122, ,939, ,995, ,890, , Sheet 15a

25 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure UNCLASSIFIED-Department Support Vehicle Maintenance -Other Expenses , , , , , (Not-DPW-all other departments) General Postage Expenses , , , , , Sheet 15b

26 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure Uniform Construction Code - Appropriations Offset by Dedicated Revenues (N.J.A.C. 5: ) Construction Code Official: Salaries and Wages , , , , , Other Expenses , , , , , Other Expenses - Clean Up/Demolition , , , , Other Expenses - Tenant Relocation , , , , Total Uniform Construction Code 534, , , , , Sheet 16

27 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Within "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure UNCLASSIFIED-Continued: Other Insurance Premiums ,200, ,300, ,224, ,095, , Disability Insurance Program , , , , Employee Group Insurance ,749, ,905, ,905, ,431, , Health Benefit Waiver , , , , , Unemployment Trust Contribution , , , , , Legal Salary Legal Services Other Expenses , , , , , Legal and Other Professional Services , , , , , Legal Services - Tax Appeals , , , , , Legal Services-Employment , , , , , Legal Advertising , , , , , Electricity , , , , , Street Lighting , , , , , Telephone , , , , , Maintenance of Telephone System , Gasoline , , , , , Annual Audit , , , , , Data Processing , , , , , Celebration of Public Events , , , , , Shared Service Operating Expenses , , , , Swimming Pool-Other Expenses , , , , , DEP Fees - Trust Loan (CW) NJEIT Fees - Trust Loan (CW) , , , , ,416, ,627, ,611, ,553, ,057, Total Operations Within "CAPS" 23,922, ,900, ,900, ,347, ,552, Contingent , , , , , Total Operations Including Contingent Within "CAPS" 24,042, ,020, ,020, ,427, ,592, Detail: Salaries and Wages 12,669, ,392, ,385, ,684, , Other Expenses (Including Contingent) 11,372, ,627, ,634, ,743, ,891, Sheet 17

28 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (E) Deferred Charges and Statutory Expenditures CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure (1) DEFERRED CHARGES: Emergency Authorizations Expenditure Without Appropriation EnCap Refunding Township Portion , , , , Prior Year Bills: Smith Sondy-Road Resurfacing (2016) , , , NJ Transit Leases (July 2012-June 2017) , Sheet 18

29 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (E) Deferred Charges and Statutory Expenditures CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure (2) STATUTORY EXPENDITURES: Social Security System (O.A.S.I.) , , , , , Consolidated Police and Firemen's Pension Public Employees Retirement System , , , , Police and Firemen's Retirement System ,836, ,683, ,683, ,683, Total Deferred Charges and Statutory Expenditures - Within "CAPS" 3,424, ,330, ,330, ,286, , (F) Judgments (G) Cash Deficit of Preceding Year Total General Appropriations for Municipal (H-1) Purposes - Within "CAPS" 27,466, ,350, ,350, ,714, ,636, Sheet 19

30 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure OTHER APPROPRIATIONS Maintenance of Free Public Library ,077, ,112, ,112, , , Lyndhurst/North Arlington Joint Meeting , , , , Stormwater Management Volunteer Length of Service Awards Program , , , , , N.J.M.C. Adjustment - Tax Sharing Sewerage Processing and Disposal ,769, ,777, ,777, ,777, Total Other Appropriations 3,108, ,150, ,150, ,811, , Sheet 20

31 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure UNIFORM CONSTRUCTION CODE APPROPRIATIONS OFFSET BY INCREASED FEE REVENUES (N.J.A.C. 5: ): Total Uniform Construction Code Appropriations Sheet 21

32 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure INTERLOCAL MUNICIPAL SERVICE AGREEMENTS 911/Dispatch: Other Expenses Total Interlocal Municipal Service Agreements Sheet 22

33 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure ADDITIONAL APPROPRIATIONS OFFSET BY REVENUES (N.J.S. 40A:4-43.3h): Total Additional Appropriations Offset by Revenues Sheet 23

34 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES B.C. Prosecutor's Office - Confiscated Funds Clean Communities Program , , , , Recycling Tonnage Grant , , , Drunk Driving Enforcement Fund , , , , Drive Sober or Get Pulled Over Over the Limit Under Arrest Body Armor Replacement Program , , , , Recreation Opportunities for Individuals with Disabilities - State , N.J.M.C. Municipal Assistance Program NJ SEA Arbor Day Tree Grant , Handicapped Recreation (ROID) NJ State Cultural Affairs Grant Veterans Grant Confiscated Funds-Police O.E Alcohol Education & Rehabilitation Program , , , , Lower Passaic River (CPG) Park Grant Bergen County Arts Grant , , , , Sheet 24

35 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (A) Operations - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES (Continued) Total Public and Private Programs Offset by Revenues 88, , , , Total Operations Excluded From "CAPS" 3,197, ,291, ,291, ,951, , Detail: Salaries and Wages Other Expenses 3,197, ,291, ,291, ,951, , Sheet 25

36 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (C) Capital Improvements - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure Capital Improvement Fund , , , , Down Payment on Improvements Acquisition of Remote Fire Computer Servers 20, , , Acquisition of Street Sweeper 275, , , , Reconstruction of Recreation Facilities 75, , , Reconstruction of municipal parking lot (UST project) 110, , , Acquisition of Recreation Mobile Bus 120, , , , Improvement to Soccer & Other Recreation Fields 200, Acquisition of Park Cameras 57, Acquisition of Public Works Trucks 260, Acquisition of Recreation Truck 80, Acquisition of Health Transport Vans 100, Acquisition of Police Central Servers 280, Total Capital Improvements 1,217, , , , , Sheet 26

37 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (D) Municipal Debt Service - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure Bond Principal ,380, ,280, ,280, ,280, Interest on Bonds , ,076, ,076, ,076, Payment of Bond Anticipation Notes/Capital Notes ,374, ,219, ,219, ,219, Interest on Bond Anticipation Notes (BAN's) , , , , Principal on NJEIT Loans (CW - Trust) , , , , Interest on NJEIT Loans (CW - Trust) , , , , , Principal on NJEIT Loans (CW - Fund) , , , , Total Municipal Debt Service 5,849, ,069, ,069, ,061, , Sheet 27

38 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for (E) Deferred Charges - Municipal - Excluded From "CAPS" CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure (1) DEFERRED CHARGES Emergency Authorizations Special Emergency Authorization - 3 Years - Special Emergency Authorization - 5 Years Payment of Capital Ordinance # Total Deferred Charges - Municipal (F) Judgments (N) Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40: & 17.3) - (G) With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year - (H-2) Total General Appropriations for Municipal Purposes - Excluded From "CAPS" 10,264, ,111, ,111, ,721, , , Sheet 28

39 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure For Local District School Purposes - Excluded from "CAPS" (I) Type 1 District School Debt Service Bond Principal Bond Anticipation Note Principal Interest on Bonds Interest on BANS Total Type 1 District School Debt Service - Excluded from "CAPS" (J) Deferred Charges and Statutory Expenditures - Local School - Excluded from "CAPS" Emergency Authorizations - Schools Capital Project for Land, Building or Equipment (N.J.S. 18A:22-20) Total Deferred Charges and Statutory Expenditures - Local School - Excluded from "CAPS" (K) Total Municipal Appropriations For Local School Purposes {Items (I) and (J)} - Excluded from "CAPS" (O) Total General Appropriations - Excluded From "CAPS" 10,264, ,111, ,111, ,721, , , (L) Sub-total General Appropriations {Items (H-2) and (O)} 37,730, ,462, ,462, ,435, ,018, , (M) Reserve for Uncollected Taxes ,700, ,496, ,496, ,496, Total General Appropriations 40,430, ,958, ,958, ,932, ,018, , Sheet 29

40 Lyndhurst TWP 0232 CURRENT FUND - APPROPRIATIONS CY GENERAL APPROPRIATIONS Total for Summary of Appropriations CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure (A) Operations: (a+b) Within "CAPS" - Including Contingent 24,042, ,020, ,020, ,427, ,592, Statutory Expenditures 3,034, ,831, ,831, ,786, , (A) Operations - Excluded from "CAPS" Other Appropriations 3,108, ,150, ,150, ,811, , Uniform Construction Code Interlocal Municipal Service Agreements Additional Appropriations Offset by Revenues Public and Private Programs Offset by Revenues 88, , , , Total Operations - Excluded from "CAPS" 3,197, ,291, ,291, ,951, , (C) Capital Improvements 1,217, , , , , (D) Municipal Debt Service 5,849, ,069, ,069, ,061, , (E) Total Deferred Charges (Sheet 18+28) 389, , , , (F) Judgements (G) Cash Deficit (K) Local District School Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes 2,700, ,496, ,496, ,496, Total General Appropriations 40,430, ,958, ,958, ,932, ,018, , Sheet 30

41 Lyndhurst TWP 0232 DEDICATED WATER UTILITY BUDGET CY DEDICATED REVENUES FROM WATER UTILITY Realized in Anticipated Anticipated Cash In CY2019 CY2018 CY2018 Operating Surplus Anticipated , , , Operating Surplus Anticipated With Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Rents ,941, ,900, ,075, Fines , , , Miscellaneous , , , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Deficit (General Budget) Total Water Utility Revenues 4,273, ,298, ,504, Sheet 31

42 Lyndhurst TWP 0232 DEDICATED WATER UTILITY BUDGET CY APPROPRIATIONS FOR WATER UTILITY Total for CY2018 CY2018 As Unexpended Emergency Modified By All Paid or Balance F.C.O.A. CY2019 CY2018 Appropriation Transfers Charged Reserved Canceled Overexpenditure OPERATING Salaries and Wages , , , , , Other Expenses , , , , , Water Purchase ,230, ,200, ,230, ,778, , Group Insurance , , , , , Other Insurance Premiums , , , , Data Processing Audit , , , , Legal Services , , , , , Engineering Services Water Tax DEP Fees - Trust Loan (DW) NJEIT Fees - Trust Loan (DW) , , , , , CAPITAL IMPROVEMENTS - Down Payments on Improvements Capital Improvement Fund Capital Outlay , , , , , DEBT SERVICE - Payment of Bond Principal , , , , Payment of Bond Anticipation Notes and Capital Notes Interest on Bonds , , , , , Interest on Notes Principal on NJEIT Loans (DW Trust) , , , , Interest on NJEIT Loans (DW Trust) , , , , , Principal on NJEIT Loans (DW Fund) , , , , Sheet 32