Township of Mannington, Muni Code: 1705

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1 2016 MUNICIPAL DATA SHEET (Must Accompany 2016 Budget) MUNICIPALITY: TOWNSHIP OF MANNINGTON COUNTY: SALEM Governing Body Members John R. Emel 12/31/2018 Mayor's Name Term Expires Name Term Expires Donald C. Asay 12/31/2016 Municipal Officials Dante C. Spina, Sr. 12/31/2017 Esther A. Mitchell, RMC Municipal Clerk Lynne Stiles Tax Collector Marie Stout Chief Financial Officer Michael J. Welding Registered Municipal Accountant 11/1/2006 { Date of Orig. Appt. C1213 Cert No. CTC578 Cert No. N0441 Cert No. CR00461 Lic No. William Horner, Esq. Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2016 Budget and Mail to: Township of Mannington 491 Route 45 Mannington, NJ Fax #: Sheet A Director, Division of Local Government Services Department of Community Affairs PO Box 803 Trenton NJ Municode: Public Hearing Date: Division Use Only

2 2016 MUNICIPAL BUDGET Municipal Budget of the Township of Mannington County of Salem for the Calendar Year It is hereby certified the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the 29th day of February, 2016 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:46 and N.J.A.C. 5:304.4(d). Certified by me, this 29th day of February, 2016 Clerk 491 Route 45 Address Mannington, NJ Address (856) Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations. Certified by me, this 29th day of February, North Board Street, Suite 201 Registered Municipal Accountant Address Woobury, New Jersey (856) Address Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original of file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, the total of anticipated revenues equals the total of appropriations and the budget is in full compliance with the Local Budget Law, N.J.S. 40A:41 et seq. Certified by me, this 29th day of February, 2016 Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (Do not advertise this Certification form) CERTIFICATION OF APPROVED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been compared with It is hereby certified that the Approved Budget made part hereof complies with the requirements the approved Budget previously certified by me and any changes required as a condition to such approval of law, and approval is given pursuant to N.J.S. 40A:479. have been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY STATE OF NEW JERSEY Department of Community Affairs Department of Community Affairs Director of the Division of Local Government Services Director of the Division of Local Government Services Dated: 2016 By: Dated: 2016 By: Sheet 1

3 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Mannington, County of Salem for the Calendar Year 2016 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the Year 2016 Be it Further Resolved, that said Budget be published in the South Jersey Times in the issue of March 23, 2016 The Governing Body of the Township of Mannington 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 Tax Resolution was approved by the Township Committee of the Township of Mannington, County of Salem, on February 29, 2016 A Hearing on the Budget and Tax Resolution will be held at the Township Hall, on April 7, 2016 at 7:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2016 may be presented by taxpayers or other interested persons. Sheet 2

4 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2016 General Appropriations For:(Reference to item and sheet number should be omitted in advertised budget) 1. Appropriations within "CAPS" (a) Municipal Purposes {(item H1, Sheet 19)(N.J.S. 40A:445.2)} 735, Appropriations excluded from "CAPS" (a) Municipal Purposes {item H2, Sheet 28)(N.J.S. 40A:445.3 as amended)} 257, (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) Total General Appropriations excluded from "CAPS"(item O, sheet 29) 257, Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 95.69% Percent of Tax Collections 237, Building Aid Allowance 2016 $ 4 Total General Appropriations (item 9, Sheet 29) for SchoolsState Aid 2015 $ 1,230, Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 629, 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) 600, (b) Addition to Local District School Tax (item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

5 EXPLANATORY STATEMENT (CONTINUED) SUMMARY OF 2015 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Utility Explanations of Appropriations for Utility Utility "Other Expenses" Budget Appropriations Adopted Budget 1,235, The amounts appropriated under the Budget Appropriation Added by N.J.S 40A:487 10, title of "Other Expenses" are for operating Emergency Appropriations costs other than "Salaries & Wages." Total Appropriations 1,245, Expenditures: Some of the items included in "Other Paid or Charged (Including Reserve for Uncollected Taxes) 1,140, Expenses" are: Reserved 105, Unexpended Balances Canceled Materials, supplies and nonbondable Total Expenditures and Unexpended Balances Cancelled 1,245, equipment; Overexpenditures* Repairs and maintenance of buildings, *See Budget Appropriation items so marked to the right of column (Expended 2015 Reserved.) equipment, roads, etc., Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc; Sheet 3a Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government.

6 EXPLANATORY STATEMENT (CONTINUED) Appropriation CAP Calculation (1977 Cap) BUDGET MESSAGE The municipal budget for the calendar year 2016 has been prepared within the constraints imposed by Chapter 68, Public Laws of 1976, commonly know as the Appropriation Cap Law. This law imposes a limit on municipal expenditures, which, for the Township of Mannington, is Calculated as follows: Total General Appropriations for 2015 $ 1,235, Amount on which 0.0% CAP is Applied (brought forward) $ 774, CAP Base Adjustments 0.0% CAP Subtotal 1,235, Allowable Operating Appropriations before Additional Exceptions per N.J.S.A. 40A: , Less Exceptions: Additional Exceptions: Total Other Operations $ 1, Available from Banking 2014 $ 22, Total Uniform Construction Code (UCC) Available from Banking , Total Interlocal Service Agreements 111, Assessed Value of New Construction per Assessor's Total Additional Appropriations Certification 1, Total PublicPrivate Offset 2, Additional Increase in CAPS per COLA Ordinance 27, Total Capital Improvements 116, Total Additional Exceptions 82, Total Debt Service Total Deferred Charges Total Allowable Appropriations Within CAPS for 2016 $ 856, Judgments Cash Deficit of Preceding Year Total Appropriations Within CAPS for 2016 $ 735, Total Appropriation for School Purposes Transferred to Board of Education Reserve for Uncollected Taxes 229, Total Exceptions 460, Amount on which 0.0% CAP is Applied (carried forward) 774, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE THE FOLLOWING: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP'" LEVY CAP WORKBOOK SUMMARY 3. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN 20114).

7 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE Levy CAP Calculation Chapter 62 of the Laws of 2007 imposed a Property Tax Levy CAP which was amended by P.L. 2008, Chapter 6 and further amended by P.L. 2010, Chapter 44 (S29 R1) approved July 13, The law (N.J.S.A. 40A: through 45.47) establishes a formula that limits increases in the local unit amount to be raised by taxation for each local unit budget. The budget contained herewith is within the limits imposed by this law and for the Township of Mannington is calculated as follows: Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 606, Balance (carried forward) 643, Cap Base Adjustment (+/) Less: Prior Year Deferred Charges to Future Taxation Unfunded Less Cancelled or Unexpended Exclusions Less: Prior Year Deferred Charges Emergencies Less: Prior Year Recycling Tax 1, Adjusted Tax Levy After Exclusions 643, Less: Changes in Service Provider Transfer of Service/ Function Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 604, Additions: Plus: 2% Cap increase 12, New Ratables Increased in Valuations $ 641, Adjusted Tax Levy 616, Prior Year's Local Municipal Purpose Tax Rate (per $100) Plus: Assumption of Service/ Function Net Ratable Adjustment to Levy 1, Adjusted Tax Levy Prior to Exclusions 616, CY 2013 Cap Bank Utilized in CY 2016 CY 2014 Cap Bank Utilized in CY 2016 Exclusions: CY 2015 Cap Bank Utilized in CY 2016 Allowable Shared Service Agreements Increase Amounts Approved by Referendum Allowable Health Insurance Cost Increase Allowable Pension Obligations Increase Maximum Allowable Amount to be Raised by Taxation $ 644, Allowable LOSAP Increase Allowable Capital Improvements Increase 25, Amount to be Raised by Taxation for Municipal Purposes $ 600, Allowable Debt Service and Capital Leases Increase Recycling Tax Appropriation 1, Unused CY 2016 Tax Levy Available for Banking (CY 2017 CY 2019) $ 44, Deferred Charges to Future Taxation Unfunded Current Year Deferred Charges Emergencies Add Total Exclusions 26, Balance (carried forward) 643, Sheet 3c

8 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE Split Function Appropriations: The following appropriation(s) are appropriated inside and outside of the appropriation CAP: Health Insurance Appropriation Recap: The following is a recap of Health Insurance Costs for the Current Budget Year: Total Health Insurance Cost $ 17, Less: Employee Contributions 2, Net Costs Appropriated $ 15, Current Fund Budget Inside CAP $ 15, Current Fund Budget Outside CAP Utility Fund Budget Appropriation $ 15, Sheet 3d

9 CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in 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 xxxxxxx Licenses: xxxxxxx Alcoholic Beverages Other Fees and Permits Fines and Costs: xxxxxxx Municipal Court , , , Other Interest and Costs on Taxes , , , Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits , , , Anticipated Utility Operating Surplus Sheet 4

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

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

12 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations(N.J.S. 40A:436 & N.J.A.C 5:234.17) xxxxxxx Uniform Construction Code Fees Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: xxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with xxxxxxx Appropriations (NJS 40A:445.3h and NJAC 5:234.17) xxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations Sheet 6

13 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section D:Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Shared Service Agreements Offset with Appropriations xxxxxxx Total Section D: Shared Service Agreements Offset With Appropriations Sheet 7

14 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenue Section E: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government services Additional Revenue Offset with Appropriations (N.J.S. 40A:445.3h) xxxxxxx Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues Sheet 8

15 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in 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: xxxxxxx Public Health Priority Funding N.J. Transportation Trust Fund Authority Act Recycling Tonnage Grant Drunk Driving Enforcement Fund Clean Communities Program , , Alcohol Education and Rehabilitation Fund Municipal Alliance on Alcoholism and Drug Abuse Safe and Secure Communities Program P.L. 1994, Chapter Neighborhood Preservation Balanced Housing Handicapped Recreation Opportunities Grant Small Cities Grant JIF Employee Safety Incentive , , , JIF Optional Satefy Grant JIF Wellness Program Sheet 9

16 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in 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): xxxxxxx 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

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

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

19 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in 2015 Summary of Revenues xxxxxxx 1. Surplus Anticipated (Sheet 4, #1) , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sheet 4, #2) Miscellaneous Revenues xxxxxxx Total Section A: Local Revenues , , , 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 ServicesAdditional Revenues Special items of General Revenue Anticipated with Prior Written Consent of Total Section F:Director of Local Government ServicesPublic and Private Revenues , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section G:Director of Local Government ServicesOther Special Items Total Miscellaneous Revenues , , , Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) , , , Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes , , b) Addition to Local District School Tax c) Minimum Library Tax Total Amount to be Raised by Taxes for Support of Municipal Budget , , , Total General Revenues ,230, ,245, ,319, Sheet 11

20 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged General Government: Mayor and Township Committee Salaries and Wages , , , , Other Expenses , , , Municipal Clerk Salaries and Wages , , , , , Other Expenses , , , , Financial Administration Salaries and Wages , , , , Other Expenses , , , , , Audit Services , , , , Data Processing Center Other Expenses , , , , Sheet 12

21 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Assessment of Taxes Salaries and Wages , , , , Other Expenses , , , , , Collection of Taxes Salaries and Wages , , , , Other Expenses , , , , , Liquidation of Tax Title Liens and Forclosed Property Other Expenses , , , , Legal Services and Costs Other Expenses , , , , , Lawsuit Defense , , , , Sheet 13

22 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Engineering Services and Costs Other Expenses , , , , , Public Buildings and Grounds Salaries and Wages Other Expenses , , , , Municipal Land Use Law (N.J.S.A. 40:55D1) Planning Board Salaries and Wages , , , , Other Expenses , , , , , PUBLIC SAFETY: Fire Other Expenses , , , , Aid to Volunteer Fire Companies , , , , Sheet 14

23 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Housing Officer Salaries and Wages , , , , Other Expenses Zoning Officer Salaries and Wages , , , , Other Expenses Emergency Management Services Salaries and Wages , , , , Other Expenses , , , , Sheet 15

24 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged STREETS AND ROADS: Road Repairs and Maintenance Salaries and Wages , , , , , Other Expenses , , , , Road Patch , , , , Storm Recovery Salaries and Wages , , , , Other Expenses , , , , SANITATION: Garbage and Trash Removal Other Expenses , , , , , HEALTH AND WELFARE: Board of Health Salaries and Wages , , , , Other Expenses , , , , Sheet 15a

25 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Animal Control Other Expenses , , , , , RECREATION AND EDUCATION Recreation Services and Programs Other Expenses , , , , Environmental Commission Salaries and Wages Other Expenses , , , , Court Liason Salary Wages Sheet 15b

26 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Insurance Group Insurance Plans for Employees , , , , , Liability Insurance , , , , Workers Compensation Insurance , , , , Sheet 15c

27 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Dedicated Revenues (N.J.A.C. 5:234.17) xxxxx State Uniform Construction Code Construction Official Salaries and Wages Other Expenses Sheet 16

28 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged UNCLASSIFIED: xxxxx Sheet 17

29 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged UNCLASSIFIED (CONTINUED): xxxxx Electricity , , , , , Street Lighting , , , , Telephone , , , , , Fuel Oil , , , , , Gasoline and Diesel Fuel , , , , , Total Operations {item 8(A)} within "CAPS" , , , , , B. Contingent Total Operations Including Contingentwithin "CAPS" , , , , , Detail: Salaries and Wages , , , , , Other Expenses (Including Contingent) , , , , , Sheet 17a

30 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS" xxxxx (1) DEFERRED CHARGES xxxxx Emergency Authorizations Overexpenditure of Appropriations Expenditure without an Appropriation Sheet 18

31 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS"(continued) xxxxx (2) STATUTORY EXPENDITURES: xxxxx 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 Charges and Statutory Expenditures Municipal within "CAPS" , , , , , (F) Judgments (G) Cash Deficit of Preceding Year (H1)Total General Appropriations for Municipal Purposes within "Caps" , , , , , Sheet 19

32 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged General Liability Workers Compensation Insurance Employee Group Health STATUTORY EXPENDITURES: Police and Firemen's Retirement System of NJ Public Employees' Retirement System Recycling Tax Appropriation , , , , Sheet 20

33 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Total Other Operations Excluded from "CAPS" , , , , Sheet 20a

34 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Increased Fee Revenues (NJAC 5:234.17) xxxxx Total Uniform Construction Code Appropriations Sheet 21

35 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Shared Service Agreements xxxxx Municipal Court Joint Municipal Court , , , , , Trash Collection TOLACEM Contract , , , , Animal Control Pennsville Township , , , , , Total Shared Service Agreements , , , , , Sheet 22

36 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Additional Appropriations Offset by xxxxx Revenues (N.J.S. 40A:445.3h) xxxxx Total Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) Sheet 23

37 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx Municipal Alliance State Share Local Share Clean Communities Act Other Expenses , , , Alcohol Education Rehab Fund JIF Employee Safety Incentive , , , , JIF Optional Safety Grant JIF Wellness Program Sheet 24

38 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx (Continued) xxxxx Total Public and Private Programs Offset by Revenues , , , , Total Operations Excluded from "CAPS" , , , , , Detail: Salaries & Wages Other Expenses , , , , , Sheet 25

39 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Down Payments on Improvements Capital Improvement Fund , , , , Farmland Preservation Program , , , , Demolition of Foreclosed Property 25, Sheet 26

40 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved (Continued) for 2016 for 2015 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues: xxxxx New Jersey DOT Trust Fund Authority Act Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

41 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (D)Municipal Debt Service Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes Interest on Bonds Interest on Notes Green Trust Loan Program: xxxxx Loan Repayments for Principal and Interest Capital Lease Obligations Total Municipal Debt ServiceExcluded from "CAPS" Sheet 27

42 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 (E) Deferred Charges Municipal FCOA Emergency As Modified By Paid or Reserved Excluded from "CAPS" for 2016 for 2015 Appropriation All Transfers Charged (1) DEFERRED CHARGES: xxxxx Emergency Authorizations Special Emergency Authorizations 5 Years(N.J.S.40A:455) Special Emergency Authorizations 3 Years (N.J.S. 40A:455.1 & 40A:455.13) Total Deferred Charges Municipal Excluded from "CAPS" (F) Judgments (N.J.S.A. 40A:445.3cc) (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 Preceding Year (H2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" , , , , , Sheet 28

43 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged For Local District School PurposesExcluded from "CAPS" xxxxxx (1) Type 1 District School Debt Service xxxxxx 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" xxxxxx Emergency Authorizations Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expendditures Local School Excluded from "CAPS" (K)Total Municipal Appropriations for Local District School Purposes {(item (1) and (j) Excluded from "CAPS" (O) Total General Appropriations Excluded from "CAPS" , , , , , (L)Subtotal General Appropriations {items (H1) and (O)} , ,016, ,016, , , (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,230, ,245, ,245, ,140, , Sheet 29

44 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2015 for 2015 by Total for 2015 Summary of Appropriations FCOA Emergency As Modified By Paid or Reserved for 2016 for 2015 Appropriation All Transfers Charged (H1) Total General Appropriations for Municipal Purposes within "CAPS" , , , , , xxxxxxx (A) Operations Excluded from "CAPS" xxxxxxx Other Operations , , , , Uniform Construction Code Shared Service Agreements , , , , , Additional Appropriations Offset by Revs Public & Private Progs Offset by Revs , , , , Total Operations Excluded from "CAPS" , , , , , (C) Capital Improvements , , , , (D) Municipal Debt Service (E) Total Deferred Charges (sheet 28) (F) Judgments (G) Cash Deficit (K) Local District School Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,230, ,245, ,245, ,140, , Sheet 30

45 DEDICATED ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA Assessment Cash Deficit (General Budget) Total Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Assessment Appropriations DEDICATED WATER UTILITY ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA Assessment Cash Deficit Water Utility Budget Total Water Utility Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Water Utility Assessment Appropriations Sheet 37

46 DEDICATED ASSESSMENT BUDGET UTILITY Realized In Cash 14. DEDICATED REVENUE FROM FCOA Assessment Cash Deficit ( ) Total Assessment Revenues Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider (N.J.S. 40a:439) 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 Hackensack Meadowlands Development Commission; Outside Employment of OffDuty 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; Housing and Community Development Act of 1974; Municipal Alliance on Alcoholism and Drug Abuse; Developer's Escrow Fund; Storm Recovery Trust Fund; Accumulated Absences; Veterans Memorial Fund Donations; Open Space, Recreation, Farmland and Historic Preservation Trust 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 38

47 APPENDIX TO BUDGET STATEMENT CURRENT FUND BALANCE SHEET DECEMBER 31, 2015 ASSETS COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS YEAR 2015 YEAR 2014 Cash and Investments ,215, Surplus Balance, January 1st ,079, ,066, Due from State of N.J.(c20,P.L. 1971) CURRENT REVENUE ON A CASH BASIS Current Taxes Federal and State Grants Receivable *(Percentage collected: %, %) ,199, ,116, Receivables with Offsetting Reserves: xxxxxxxxx x Delinquent Taxes , , Taxes Receivable , Other Revenues and Additions to Income , , Tax Title Liens Receivable , Total Funds ,939, ,786, Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: Liquidation , Municipal Appropriations ,016, ,009, Other Receivables , School Taxes (Including Local and Regional) ,736, ,706, Deferred Charges Required to be in 2016 Budget County Taxes(Including Added Tax Amounts) ,039, ,946, Deferred Charges Required to be in Budgets Subsequent to Special District Taxes , , Total Assets ,065, Other Expenditures and Deductions from Income LIABILITIES, RESERVES AND SURPLUS Total Expenditures and Tax Requirements ,834, ,706, *Cash Liabilities ,110, Less: Expenditures to be Raised by Future Taxes Reserves for Receivables , Total Adjusted Expenditures and Tax Requirements ,834, ,706, Surplus ,105, Surplus Balance December 31st ,105, ,079, *Nearest even percentage may be used Total Liabilities, Reserves and Surplus 3,065, Proposed Use of Current Fund Surplus in 2016 Budget School Tax Levy Unpaid ,094, Surplus Balance December 31, ,105, Less School Tax Deferred , Current Surplus Anticipated in 2016 Budget , *Balance Included in Above "Cash Liabilities" , Surplus Balance Remaining , (Important: This appendix must be included in advertisement of budget.) Sheet 39

48 2016 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM This section is included with the Annual Budget pursuant to N.J.S.C. 5:304. 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 multiyear list of planned capital projects, including the current year. Check appropriate box for number of years covered, including current year: X 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 40 C1

49 NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM Sheet 40a C2

50 3 YEAR CAPITAL PROGRAM Anticipated Project Schedule and Funding Requirements Local Unit Township of Mannington PROJECT ESTIMATED ESTIMATED 5a 5b 5c 5d 5e 5f PROJECT TITLE NUMBER TOTAL COMPLETION COSTS TIME TOTAL ALL PROJECTS Sheet 40c C4

51 3 YEAR CAPITAL PROGRAM SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS Local Unit Township of Mannington 1 2 BUDGET APPROPRIATIONS BONDS AND NOTES 3a 3b Capital Grantsin 7a 7b 7c 7d PROJECT TITLE Estimated Current Year Improve Capital Aid and Self Total Cost 2016 Future Years ment Fund Surplus Other Funds General Liquidating Assessment School TOTAL ALL PROJECTS Sheet 40d C5

52 SECTION 2 UPON ADOPTION FOR YEAR 2016 (Only to be Included in the Budget as Finally Adopted) RESOLUTION Be it Resolved by the Township Committee of the Township of Mannington, County of Salem, that the budget hereinbefore set forth is hereby adopted and shall constitute an appropriation for the purposes stated of the sums therein set forth as appropriations, and authorization of the amount of: (a)$ 600, (Item 2 below) for municipal purposes, and (b)$ (Item 3 below) for school purposes in Type I School District only (N.J.S. 18A:92) to be raised by taxation and, (c)$ (Item 4 below) to be added to the certificate of amount to be raised by taxation for local school purposes in Type II School Districts only (N.J.S. 18A:93) and certification to the County Board of Taxation of the following summary of general revenues and appropriations. (d)$ 42, (Sheet 43) Open Space, Recreation, Farmland and Historic Preservation Trust Fund Levy (e)$ (Item 5 below) Minimum Library Tax RECORDED VOTE (Insert last name) Ayes { Nays { SUMMARY OF REVENUES Abstained { Absent { 1. General Revenues Surplus Anticipated , Miscellaneous Revenues Anticipated , Receipts from Delinquent Taxes , AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES (Item 6(a), Sheet 11) , AMOUNT TO BE RAISED BY TAXATION FOR _SCHOOLS IN TYPE I SCHOOL DISTRICTS ONLY: Item 6, Sheet Item 6(b), Sheet 11 (N.J.S. 40A:414) Total Amount to be Raised by Taxation for Schools in Type I School Districts Only 4. To Be Added TO THE CERTIFICATE FOR AMOUNT TO BE RAISED BY TAXATION FOR _SCHOOLS IN TYPE II SCHOOL DISTRICTS ONLY: Item 6(b), Sheet 11 (N.J.S. 40A:414) AMOUNT TO BE RAISED BY TAXATION MINIMUM LIBRARY LEVY Total Revenues ,230, Sheet 41

53 SUMMARY OF APPROPRIATIONS 5. GENERAL APPROPRIATIONS xxxxxxxxx xxxx Within "CAPS" xxxxxxxxx xxxx (a&b) Operations including Contingent $ 691, (e) Deferred Charges and Statutory Expenditures Municipal $ 44, (g) Cash Deficit $ Excluded from "CAPS" xxxxxxxxx xxxx (a) Operations Total Operations Excluded from "CAPS" $ 116, (c) Capital Improvements $ 141, (d) Municipal Debt Service $ (e) Deferred Charges Municipal $ (f) Judgments $ (n) Transferred to Board of Education for Use of Local Schools (N.J.S. 40: &17.3) $ (g) Cash Deficit $ (k) For Local District School Purposes $ (m) Reserve for Uncollected Taxes (Include Other Reserves if Any) $ 237, SCHOOL APPROPRIATIONS TYPE I SCHOOL DISTRICTS ONLY (N.J.S. 40A:413) $ Total Appropriations $ 1,230, It is hereby certified that the within budget is a true copy of the budget finally adopted by resolution of the Governing Body on the day of,2016. It is further certified that each item of revenue and appropriation is set forth in the same amount and by the same title as appeared in the 2016 approved budget and all amendments thereto, if any, which have been previously approved by the Director of Local Government Services. Certified by me this day of, 2016, Clerk signature Sheet 42

54 LOCAL UNIT Township of Mannington COUNTY/MUNICIPAL OPEN SPACE, RECREATION, FARMLAND AND HISTORIC PRESERVATION TRUST FUND DEDICATED REVENUES Anticipated Realized in Cash APPROPRIATIONS FROM TRUST FUND FCOA FCOA Paid or Charged Reserved Amount To Be Raised By Taxation Appropriated Expended , , , Development of Lands for Recreation and Conservation: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx Salaries & Wages Interest Income Other Expenses Maintenance of Lands for Recreation and Conservation: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx Reserve Funds: Salaries & Wages Other Expenses Historic Preservation: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx Salaries & Wages Other Expenses Acquisition of Lands for Recreation and Conservation: Total Trust Fund Revenues: , , , Acquisition of Farmland Summary of Program Down Payments on Improvements Year Referendum Passed/Implemented: 2007 Debt Service: xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx (Date) Rate Assessed: $ 0.02 Payment of Bond Principal xxxxxxxx Total Tax Collected to date $ 398, Payment of Bond Anticipation Notes and Capital Notes , , , xxxxxxxx Total Expended to date: $ 337, Interest on Bonds , , , xxxxxxxx Total Acreage Preserved to date Interest on Notes xxxxxxxx (Acres) Recreation land preserved in 2015 : 0 Reserve for Future Use , , , (Acres) Farmland preserved in 2015 : 0 (Acres) Total Trust Fund Appropriations: , , , , Sheet 43

55 Annual List of Change Orders Approved Pursuant to N.J.A.C. 5:3011 Contracting Unit: Township of Mannington Year Ending: 12/31/2015 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. 5:3011.9(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 Clerk of the Governing Body Sheet 44

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