State of New Jersey Local Government Services

Transcription

1 Year: State of New Jersey Local Government Services 2018 Municipal User Friendly Budget MUNICIPALITY: Municode: 1403 Filename: 1403_fba_2018.xlsm Website: Phone Number: Mailing Address: 1 Ace Road the UFB if not using Outlook Municipality: Butler State: NJ Zip: Mayor First Name Middle Name Last Name Term Expires Business Robert Alviene 12/31/2018 ralviene@butlerborough.com Chief Administrative Officer Jim Lampmann Chief Financial Officer jlampmann@butlerborough.com Jim Kozimor Municipal Clerk jkozimor@butlerborough.com Mary O'Keefe Registered Municipal Accountant mokeefe@butlerborough.com Valerie Dolan Governing Body Members vdolan@nisivoccia.com First Name Middle Name Last Name Term Expires Business Robert Fox 12/31/2018 rfox@butlerborough.com Robert Meier 12/31/2018 rmeier@butlerborough.com Stephen Regis 12/31/2019 sregis@butlerborough.com Alexander Calvi 12/31/2019 acalvi@butlerborough.com Raymond Verdonik 12/31/2020 rverdonik@butlerborough.com Douglas Travers 12/31/2020 dtravers@butlerborough.com \

2 USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2017 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2018 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax $7,027, % $2, Municipal Purpose Tax ACTUAL $7,207, Municipal Library $314, % $ Municipal Library ACTUAL $335, Municipal Open Space 0.00% $0.00 Municipal Open Space Fire Districts (avg. rate/total levies) 0.00% $0.00 Fire Districts (total levies) Other Special Districts (total levies) 0.00% $0.00 Other Special Districts (total levies) Local School District $16,860, % $5, Local School District ESTIMATED $17,197, Regional School District 0.00% $0.00 Regional School District County Purposes $2,378, % $ County Purposes ESTIMATED $2,425, County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space $83, % $27.81 County Open Space ESTIMATED $85, Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2017 Budget) $26,663, % $8, Total ESTIMATED amount to be raised by taxes $27,251, Total Taxable Valuation as of October 1, 2017 $760,788, Revenue Anticipated, Excluding Tax Levy 4,489, (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 11,602, Current Year Average Residential Assessment $252, Total Non-Municipal Tax Levy $19,708, Amount to be Raised by Taxes - Before RUT $26,821, Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $400, Total Amount to be Raised by Taxes $27,221, Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 98.53% % If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $7,027, $7,207, % $180, Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY ,438, Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY ,773, Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY % $2, $2, % $58.15 Sheet UFB-1 Delinquent Taxes - December 31, 2017 $283,038.18

3 USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) General Open Space Water Electric % 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 17.12% $413, $2,414, $2,827, $911, $209, $1,707, Local Revenue -0.81% ($172,498.12) $21,313, $21,141, $1,443, $1,886, $17,812, State Aid (without offsetting appropriation) 0.00% $0.00 $966, $966, $966, Uniform Construction Code Fees % ($33,359.00) $123, $90, $90, Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements 9.85% $30, $310, $341, $341, Additional Revenue Offset by Appropriations #DIV/0! $0.00 $ Public and Private Revenue % ($112,908.87) $200, $87, $87, Other Special Items % ($321,077.25) $619, $298, $298, Receipts from Delinquent Taxes 22.59% $43, $191, $235, $235, Amount to be raised by taxation 07 Local Tax for Municipal Purposes -0.08% ($5,473.03) $7,218, $7,212, $7,212, Minimum Library Tax 3.71% $11, $314, $325, $325, 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 -0.43% ($146,389.00) $33,673, $33,526, $11,911, $0.00 $2,095, $19,519, $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 Water Electric 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 % $235, $5,884, $6,120, $519, $1,325, $4,274, Land-Use Administration % $1, $72, $73, $73, Uniform Construction Code % $0.00 $4, $4, $4, Insurance 1.32% $34, $2,651, $2,686, $1,092, $365, $1,228, Public Safety % $22, $2,431, $2,453, $2,453, Public Works % $163, $1,619, $1,782, $1,782, Health and Human Services % $2, $116, $119, $119, Parks and Recreation % $1, $168, $170, $170, Education (including Library) 6.89% $21, $314, $335, $335, Unclassified 0.00% $0.00 $15, $15, $15, Utilities and Bulk Purchases -4.92% ($776,734.00) $15,784, $15,007, $2,545, $12,462, Landfill / Solid Waste Disposal #DIV/0! $0.00 $ Contingency #DIV/0! $0.00 $ Statutory Expenditures 0.33% $4, $1,461, $1,466, $813, $130, $522, Judgements #DIV/0! $0.00 $ Shared Services % $59, $386, $446, $446, Court and Public Defender % $3, $127, $131, $131, Capital % ($354,690.00) $690, $335, $150, $35, $150, Debt -4.27% ($83,223.00) $1,950, $1,866, $746, $239, $881, Deferred Charges #DIV/0! $0.00 $ Debt - Type 1 School District #DIV/0! $0.00 $ Reserve for Uncollected Taxes 0.00% $0.00 $425, $425, $425, Surplus General Budget #DIV/0! $0.00 $0.00 Total % ($663,333.01) $34,102, $33,439, $11,824, $0.00 $0.00 $2,095, $19,519, $0.00 $0.00 $0.00 $0.00 Sheet UFB-3

5 USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES Revenues at Risk Non-recurring appropriation reductions Future Year Appropriation Increases Structural Imbalance Offsets Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Amount Comment/Explanation Sheet UFB-4

6 ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2017 Value) Property Tax Assessments - Exempt Properties (October 1, 2017 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total 1 Vacant Land 106 $6,346, % 15A Public Schools 6 $21,735, % 2 Residential 2,433 $615,128, % 15B Other Schools % 3A/3B Farm 1 $ % 15C Public Property 37 $15,876, % 4A Commercial 151 $100,103, % 15D Church and Charities 11 $13,096, % 4B Industrial 16 $20,802, % 15E Cemeteries & Graveyards 5 $5,798, % 4C Apartments 13 $17,678, % 15F Other Exempt 20 $4,838, % 5A/5B Railroad % 6A/6B Business Personal Property 1 $728, % Total 2,726 $760,788, % Total 79 $61,345, % Average Ratio (%), Assessed to True Value 77.60% Equalized Valuation, Taxable Properties $980,397, Percentage of Exempt vs. Non-Exempt Properties 8.06% Total # of property tax appeals filed in 2017 County Tax Board State Tax Court 9.00 Number of 2017 County Tax Board decisions appealed to Tax Court 6.00 Number of pending property tax appeals in State Tax Court 7.00 Amount paid out by municipality for tax appeals in 2017 $1, 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 Total Long Term Exemptions - Column Total 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 $0.00 $0.00 $0.00 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 , $24, $1, $2, Supervisory Staff (Department Heads & Managers) ,679, $1,257, $35, $150, $109, $125, Police Officers (Including Superior Officers) ,273, $1,945, $300, $467, $269, $291, Fire Fighters (Including Superior Officers) 0.00 All Other Union Employees not listed above ,166, $3,013, $350, $361, $442, All Other Non-Union Employees not listed above , $443, $44, $154, $44, Totals ,834, $6,684, $685, $1,024, $975, $464, Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO yes 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 $11, $154, $11, $154, Parent & Child 4.00 $21, $84, $21, $127, Employee & Spouse (or Partner) $23, $308, $23, $284, Family $33, $794, $33, $694, Employee Cost Sharing Contribution (enter as negative - ) ($338,000.00) ($338,000.00) Subtotal $1,003, $923, Elected Officials - Health Benefits - Annual Cost Single Coverage $0.00 $0.00 Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) $0.00 $0.00 Family $0.00 $0.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 0.00 $ $0.00 Retirees - Health Benefits - Annual Cost Single Coverage 20 $8, $175, $8, $175, Parent & Child 3 $10, $32, $10, $21, Employee & Spouse (or Partner) 24 $22, $533, $22, $466, Family 7 $39, $275, $39, $275, Employee Cost Sharing Contribution (enter as negative - ) ($5,000.00) Subtotal $1,011, $938, GRAND TOTAL $2,015, $1,862, 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 YES YES

10 USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Gross Days of Accumulated Absence Approved Labor Agreement Legal basis for benefit (check applicable items) Dollar Value of Compensated Organization/Individuals Eligible for Benefit Absences Butler Police Officers $109, X Butler Blue Collar Workers $187, X Butler Crossing Guards $ X Butler Non-Union Employees $59, X Local Ordinance Individual Employment Agreement Totals 0.00 $356, Total Funds Reserved as of end of 2017 Total Funds Appropriated in 2018 $55, 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 $3,876, $3,876, $0.00 Utility Fund - Principal $917, $856, $881, $3,594, Regional School Debt $0.00 Utility Fund - Interest $203, $143, $120, $280, Bond Anticipation Notes - Principal $107, Utility Fund Debt Bond Anticipation Notes - Interest $17, Water $3,174, $3,174, $0.00 Bonds - Principal $550, $555, $565, $1,671, Electric $6,058, $6,058, $0.00 Bonds - Interest $71, $59, $47, $56, $0.00 Loans & Other Debt - Principal 0 $0.00 Loans & Other Debt - Interest 0 $ $0.00 Total $1,866, $1,614, $1,614, $5,602, Municipal Purposes Debt Authorized $114, $114, Total Principal $1,574, $1,411, $1,446, $5,265, Notes Outstanding $1,564, $41, $1,522, Total Interest $292, $202, $167, $336, Bonds Outstanding $3,300, $3,300, % of Total Current Year Budget 5.58% Loans and Other Debt $0.00 Description Total (Current Year) $18,087, $13,151, $4,936, Total Guarantees - Governmental Population (2010 census) 7,618 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 $ Rating AA Year of Last Rating Yr. Average Property Valuation $956,865, Net Debt as % of 3 Year Avg Property Valuation 0.52% 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 Bloomingdale Borough Construction Code Services 1/1/ /31/2020 $93, Receiving Rockaway Township Health Department Servcices 1/1/ /31/2018 $72, Providing Bloomingdale Borough Water Billing Services 1/1/ /31/2019 $30, Providing Kinnelon Borough Dispatch Services 1/1/ /31/2018 $28, Providing Riverdale Borough Tax Collection Services 1/1/ /31/2018 $30, Providing Riverdale Borough Tax Assessment Services 1/1/ /31/2019 $45, Providing Riverdale Borough Water Billing Services 1/1/ /31/2018 $30, Providing Riverdale Borough Dispatching Services 9/1/ /31/2018 $8, Providing NJ Public Power Authority Administration 6/1/ /31/2020 $170, 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

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) MUNICIPALITY: Borough of Butler COUNTY: Morris Governing Body Members Robert Alviene 12/31/18 Name Term Expires Mayor's Name Term Expires Robert Fox 12/31/18 Robert Meier 12/31/18 Municipal Officials 3/15/11 Date of Orig. Appt. Stephen Regis 12/31/19 Mary O'Keefe 1571 Municipal Clerk Cert. No. Alexander Calvi 12/31/19 Cora M. Ashley T-8030 Raymond Verdonik 12/31/20 Tax Collector Cert. No. Douglas Travers 12/31/20 James W. Kozimor N0325 Chief Financial Officer Cert. No. Valerie A. Dolan 548 Registered Municipal Accountant Lic. No. Robert Oostdyk Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2018 Budget and Mail to: Borough of Butler Director, Division of Local Government Services Department of Community Affairs One Ace Road P.O. Box 803 Trenton, NJ Division Use Only Butler, New Jersey Fax #: (973) Municode: Public Hearing Date: Sheet A

16 2018 MUNICIPAL BUDGET Municipal Budget of the Borough of Butler, County of Morris for the Fiscal Year 2018 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 Mary O'Keefe Clerk One Ace Road 20th day of March, 2018 Address 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). Butler, New Jersey Address Certified by me, this 20th day of March, 2018 (973) Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made 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 a part is an exact copy of the original on file with the Clerk of the Governing Body, that additions are correct, all statements contained herein are in proof and the total of all additions are correct, all statements contained herein are in proof and the total of anticipated revenues equals the total of appropriations. 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 20th day of March, 2018 Certified by me, this 20th day of March, 2018 Valerie A. Dolan of Nisivoccia LLP 200 Valley Road Suite 300 Registered Municipal Accountant Address Mt. Arlington, NJ (973) Address Phone Number James W. Kozimor Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (Do not advertise this Certification form) CERTIFICATION OF APPROVED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been compared with 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. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and and approval is given pursuant to N.J.S.A. 40A:4-79. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated:, 2018 By: Dated:, 2018 By: Sheet 1

17 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Borough of Butler, County of Morris 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 Suburban Trends in the issue of March 25, 2018 The Governing Body of the Borough of Butler does hereby approve the following as the Budget for the year RECORDED VOTE (Insert last name) Ayes Nays Abstained Absent Notice is hereby given that the Budget and the Tax Resolution was approved by the Governing Body of the Borough of Butler, County of Morris, on March 20, 2018 A Hearing on the Budget and Tax Resolution will be held at Borough Hall, on April 17, 2018 at (A.M.) 7:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2018 (Cross out one) may be presented by taxpayers or other interested persons. Sheet 2

18 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2018 General Appropriations For : (Reference to Item and sheet number should be omitted in advertised budget) xxxxxxxxxxxxxxx 1. Appropriations within "CAPS" xxxxxxxxxxxxxxx (a) Municipal Purposes {(Item H-1, Sheet 19) (N.J.S. 40A:4-45.2)} 7,420, Appropriations excluded from "CAPS" xxxxxxxxxxxxxxx (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S. 40A: as amended)} 4,065, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29),, Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 4,065, Reserve for Uncollected Taxes (Item M, Sheet 29)- Based on Estimated % Percent of Tax Collections 425, Building Aid Allowance Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid ,911, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 4,373, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) xxxxxxxxxxxxxxx (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 7,212, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) (c) Minimum Library Tax 325, Sheet 3

19 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2017 APPROPRIATIONS EXPENDED AND CANCELLED Budget Appropriations - Adopted Budget 11,827, ,120, ,314, General Water Electric Explanations of Appropriations for Budget Utility Utility Utility "Other Expenses" The amounts appropriated under the Budget Appropriations Added by N.J.S.A. 40A: , title of "Other Expenses" are for operating costs other than "Salaries & Wages". Emergency Appropriations Some of the items included in "Other Total Appropriations 11,967, ,120, ,314, Expenses" are: Expenditures: Paid or Charged (Including Reserve for Materials, supplies and non-bondable Uncollected Taxes) 11,380, ,842, ,529, equipment; Reserved 537, , , Repairs and maintenance of buildings, equipment, roads, etc.; Unexpended Balances Cancelled 49, , , Total Expenditures and Unexpended Contractual Services for garbage and Balances Cancelled 11,967, ,120, ,314, trash removal, fire hydrant service, aid to volunteer fire companies, etc.; Overexpenditures* Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal * See Budget Appropriation items so marked to the right column of "Expended 2017 Reserved" government. Sheet 3a

20 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE Dear Citizen: I. Tax Rate The following budget is presented for our review as required by the statutes of the State of New Jersey. Prior to the actual budget, we have included an analysis of the proposed As of the date of introduction of this budget, the Local School and County tax rate as compared to the actual tax rate for Tax Rates have not been determined. Therefore, the 2018 Tax Rate and levies are subject to rate revision when final certification is made by the County Board of Taxation. Also included is an analysis of the municipality's tax levy "CAP". The levy CAP, as required by state statute, allows a 2.5% ( or 3.5% if an ordinance was approved) increase over the previous year's local tax levy with certain allowable adjustments. (Estimate)* (Actual) Tax Tax Also included is an analysis of the municipality's tax levy "CAP". The levy CAP, as Amount Rate Amount Rate required by state statute, allows a 2% increase over the previous years local tax levy with certain allowable adjustments. Local Taxes 7,212, ,027, Local Library Tax 325, , The budget is presented in such a way that you may easily distinguish the prior year's Local School Tax * 16,860, budget and actual expenditures in comparison to this year's budget. County Taxes * 2,471, * * 26,673, Group Insurance Plan For Employees: Total Estimated Cost $ 1,027,000 Net Valuations Taxable 760,788, ,649,650 Less Applied Employee Contributions 142,000 Net Budgeted Expenses $ 885,000 * - County and School Taxes have not been determined at this time. Amount of Budgeted Group Insurance Plan For Employees: Inside "CAP" Appropriation $ 885,000 Outside "CAP" Appropriation - Total Amount Budgeted $ 885,000 Sheet 3b NOTE: 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 CAP WORKBOOK SUMMARY 3. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN ).

21 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE II Recap of Split Functions The section entitled "Recap of Split Functions" reflects the total appropriation for a Information on the 2018 budget, together with a true copy of the entire budget, is specific item of operating expenditure which is included in more than one area of the available to the public for their inspection by contacting Mary O'Keefe at (973) budget. In this way you ma readily ascertain the total cost for that particular function of municipal adjustments. There are no split functions in the Borough's Budget. NOTE: Sheet 3b-1 MANDATORY MINIMUM BUDGET MESSAGE INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP" LEVY CAP WORKBOOK SUMMARY 3. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN ).

22 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE III. "CAPS" Expenditure Cap Calculation Levy CAP Calculation Total Appropriations for 2017 $ 11,827,611 Prior Year Amount to be raised by Taxation for Municipal Purposes $ 7,027,398 Modifications: 11,827,611 Prior Year Deferred Charges Unfunded Operations Excluded from CAP $ 2,602,819 Interlocal Service Agreements 266,939 Net Prior Year Tax Levy for Municipal Tax for Cap Calculation 7,027,398 Public and Private Programs 180,396 2% Cap Increase 140,548 Capital Improvements 350,000 Adjusted Tax Levy Prior to Exclusions 7,167,946 Debt Service 834,635 Exclusions: Deferred Charges Allowable Debt Service Increase 6,401 Reserve for Uncollected Taxes 425,000 Allowable Pension Increase 9,635 Allowable Capital Improvement Increase Total Modifications 4,659,789 Cancelled Exclusions (1) Amount on which 3.5% CAP is Applied 7,167,822 Adjusted Tax Levy 7,183,981 CAP (3.5%) 250,874 Additions: Allowable Appropriations before New Ratables 25,052 Modifications 7,418,696 CAP Bank Utilized 3,584 CAP Bank 457,551 Maximum Allowable Amount to be Raised by Taxation $ 7,212,617 Assessed Value of New Construction at 2017 Local Tax Rate Amount to Raised by Taxation for Municipal Purposes $ 7,212,617 ($2,705,400 x.926 per hundred) 25,052 Maximum allowable General Appropriations Amount Under Tax Levy CAP $ 0 for municipal purposes within "CAPS" $ 7,901,299 Total General Appropriations for Municipal Purposes within "CAP" $ 7,420,960 Amount Under "CAP" $ 480,339 NOTE: Sheet 3b-2 MANDATORY MINIMUM BUDGET MESSAGE INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP" LEVY CAP WORKBOOK SUMMARY 3. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN ).

23 CURRENT FUND - ANTICIPATED REVENUES GENERAL REVENUES Anticipated Realized in FCOA Cash in Surplus Anticipated , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated , , , Miscellaneous Revenues - Section A: Local Revenues xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Licenses: xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Alcoholic Beverages , , , Other , , , Fees and Permits , , , Fines and Costs: xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 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 Rents ,050, ,012, ,110, Interlocal Service Agreement - Pequannock River Basin Regional Sewerage Authority , , , Sheet 4

24 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section A: Local Revenues (Continued): Sale of Leaf Bags , , , Payments if Lieu of Taxes on State Exempt Property ( N.J.S.A 54:42.2a, et.seq.) , , , Cell Tower Rental , , , Total Section A: Local Revenues ,443, ,393, ,543, Sheet 4a

25 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) , , , Garden State Preservation Fund , , , Total Section B: State Aid Without Offsetting Appropriations , , , Sheet 5

26 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash 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 xxxxxxxxx xxxxxxxxx xxxxxxxxx Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5: ): xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Sheet 6

27 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section D: Special Items of Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Shared Service Agreements Offset With Appropriations: xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Billing Services - Bloomingdale , , , Dispatching Services - Kinnelon , , , Dispatching Services - Riverdale , , , Assessing Services-Riverdale , , , Tax Collection Services-Riverdale , , , Water Utility Services-Riverdale , , , NJ Public Power Authority , , , Total Section D: Shared Service Agreements Offset With Appropriations , , , Sheet 7

28 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues Offset with Appropriations (N.J.S. 40A:4-45.3h): xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Section E: Special Items of General Revenue Anticipated with Prior Written xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Consent of Director of Local Government Services - Additional Revenues Sheet 8

29 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues Offset with Appropriations: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Safe and Secure Communities Program - P.L. 1994, Chapter , , , Reserve for Clean Communities Program , , , Reserve for Recycling Tonnage Grant , Reserve for Body Armor Replacement Fund , , , Municipal Alliance on Alcoholism and Drug Abuse DEDR , , Municipal Alliance on Alcoholism and Drug Abuse DARE , , Municipal Alliance Donation Reserve for Drunk Driving Enforcement Fund , , Reserve for Alcohol Education and Rehabilitation Community Development Block Grant - Manning Avenue , , Drunk Driving Enforcement Fund , , Recycling Tonnage Grant , , Sheet 9

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

31 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA 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: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Utility Operating Surplus of Prior Year , , , Uniform Fire Safety Act , , , Reserve for Sale of Municipal Assets , Capital Fund Balance , , , Reserve for Payment of Debt Service , , , Library , , , Zoning Rent Registration , , , Sheet 10

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

33 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in 2017 Summary of Revenues xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx 1. Surplus Anticipated (Sheet 4, #1) , , , Surplus Anticipated with Prior Written consent of Director of Local Government Services (Sheet 4, #2) Miscellaneous Revenues xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Section A: Local Revenues ,443, ,393, ,543, Total Section B: State Aid Without Offsetting Appropriations , , , Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Special Items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services - Shared Service Agreements , , , Special Items of General Revenue Anticipated with Prior Written Consent of Total Section E: Director of Local Government 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 ,227, ,550, ,764, Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,373, ,625, ,821, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,212, ,027, ,218, b) Addition to Local District School Tax xxxxxxxxx c) Minimum Library Tax , , , Total Amount to be Raised by Taxes for Support of Municipal Budget ,538, ,341, ,532, Total General Revenues ,911, ,967, ,353, Sheet 11

34

35 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers GENERAL GOVERNMENT: Administrative and Executive: Salaries & Wages , , , , Other Expenses , , , , , Mayor and Council: Salaries & Wages , , , , Other Expenses: , , , , Municipal Clerk: Salaries & Wages , , , , Other Expenses , , , , , Other Expenses - Codification Assessment of Taxes: Salaries & Wages , , , , Other Expenses , , , , , Revaluation , Collection of Taxes: Salaries & Wages , , , , , Other Expenses , , , , Sheet 12

36 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" -(Continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers GENERAL GOVERNMENT (Continued): Financial Administration: Salaries & Wages , , , , , Other Expenses , , , , , Annual Audit , , , , , Legal Services and Costs: Other Expenses , , , , , Municipal Prosecutor: Salaries & Wages , , , , Engineering Services and Costs: Other Expenses , , , , , Public Buildings and Grounds: Salaries & Wages , , , , Other Expenses , , , , , Municipal Land Use Law (N.J.S.A. 40:55D-1): Planning Board: Salaries & Wages , , , , Other Expenses , , , , , Sheet 13

37 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers GENERAL GOVERNMENT (Continued): Insurance: General Liability , , , , , Workers Compensation , , , , Fireman's , , , , , Road Bond Employee Group Health , , , , , Unemployment PUBLIC SAFETY: Fire: Salaries & Wages , , , , Other Expenses , , , , , Zoning Officer: Salaries & Wages , , , , Other Expenses Sheet 14

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers PUBLIC SAFETY (Continued): Police: Salaries & Wages ,155, ,109, ,144, ,138, , Other Expenses , , , , , First Aid Contribution , , , , Emergency Management Service: Salaries & Wages , , , , Other Expenses , , , , Municipal Court: Salaries & Wages , , , , , Other Expenses , , , , , Public Defender: Other Expenses , , , , STREET AND ROADS: Road Repairs and Maintenance: Salaries & Wages , , , , , Other Expenses , , , , , Sheet 15

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers STREETS AND ROADS ( Continued): Sanitation: Sewer System: Salaries& Wages , , , , , Other Expenses , , , , , Garbage and Trash Removal: Salaries & Wages , , , , Other Expenses , , , , , Vehicle Maintenance: Salaries & Wages , , , , , Other Expenses , , , , HEALTH AND WELFARE: Board of Health: Salaries & Wages , , , , Other Expenses , , , , , Dog Regulation: Other Expenses , , , , Sheet 15a

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers RECREATION AND EDUCATION Recreation Salaries & Wages , , , , Other Expenses , , , , Celebration of Public Events, Anniversary or Holiday: Other Expenses , , , , , Senior Citizens' Advisory Committee: Other Expenses , , , , , Museum: Other Expenses , , , , Dial -A- Ride: Salaries & Wages , , , , , Other Expenses , , , , Sheet 15b

41 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 ` for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Sheet 15c

42 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Sheet 15d

43 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" -(Continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Uniform Construction Code- xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Appropriation Offset by Dedicated Revenues (N.J.A.C. 5: ) xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx State Uniform Construction Code: Construction Official Salaries & Wages , , , , Other Expenses Sheet 16

44 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers UNCLASSIFIED xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Electricity , , , , , Street Lighting , , , , , Telephone , , , , , Water , , , , , Fuel Oil , , , , , Gasoline , , , , , Total Operations (Item 8(A)) within "CAPS" ,607, ,375, ,363, ,881, , B. Contingent xxxxxxxxxxxx Total Operations Including Contingent within "CAPS" ,607, ,375, ,363, ,881, , Detail: Salaries & Wages ,396, ,312, ,298, ,167, , Other Expenses (Including Contingent) ,211, ,063, ,064, ,714, , Sheet 17

45 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers (E) Deferred Charges and Statutory Expenditures- Municipal within "CAPS" xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (1) DEFERRED CHARGES xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Emergency Authorizations xxxxxxxxx xxxxxxxxx Sheet 18 xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx