(MUST ACCOMPANY 2015 BUDGET)

Transcription

1 (MUST ACCOMPANY 2015 BUDGET) MUNICIPALITY: Township of Denville COUNTY: Morris Thomas Andes Mayor's Name. 12/31/2015 Term Expires Governing Body Members Name Term Expires Douglas Gabel 12/31117 Municipal Officials Kathryn M. Bowditch Municipal Clerk Anne Marie Hopler Tax Collector Michael J. Guarino Chief Financial Officer Raymond Sarinelli Registered Municipal Accountant John P. Jansen Municipal Attorney 1/6/2015 Date of Orig. Appt. C-1757 Cert. No. T 1267 Cert. No. N 0600 Cert. No. 383 Lie. No. Gene Fitzpatrick 12/31117 Christopher Golinski 12/31/17 Donald Kuser 12/31/17 Deborah A. Smith 12/31/15 Stephanie Lyden 12/31/15 Kevin Scollans 12/31/15 Official Mailing Address of Municipality Please attach this to your 2015 Budget and Mail to: Township of Denville 1 St. Mary's Place Denville, NJ Phone#: Fax#: x Sheet A Director Division of Local Government Services Department of Community Affairs P.O. BOX 803 Trenton, NJ Division Use Only Municode: Public Hearing:

2 2015 MUNICIPAL BUDGET Municipal Budget of the Township of D_e_n_v_ill_e, County of M_o_rr_is _ for the Fiscal Year 2015 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 3rd day of March, 2015 and that public advertisement will be made in accordance with the provisions of N.J.S.A. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Certified by me, this 3 day of March, 2015 Kathryn Bowditch.:,/' ,. r, :, '------'= - ~- Clerk 1 St. Mary's Place Address Denville, NJ Address x 232 Phone Number ' 'j'-'}/1.<::c-/r,',--/ 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. Registered Municipal Accountant Mount Arlington, NJ Address day of March, Valley Road, Suite 300 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 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 and the budget is in full compliance with the Local Budget Law, N.J.S. 40A:4-1 et seq. Certified by me, this 3 day of March, Mich a e 1 J. Guarino /~~!!VI /l1 --C-h-ie_f_F-in-an-ci-.a-1 O-ffi-1-cer.._ l iv 'l /://' L.---=- - 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 th~ 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 (Do not advertise this Certification form} 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. CERTIFICATION OF APPROVED BUDGET STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated:, 2015 By: Dated:, 2015 By: Sheet 1

3 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 Denville, County of Morris Sheet 1A

4 /j"-- Section 1. Municipal Budget of the Township of Denville, County of Morris for the Fiscal Year ~-- Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2015; Be it Further Resolved, that said Budget be published in the Citizen of Morris County in the issue of March 11 The Governing Body of the Township of Denville 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 Township of Denville, County of Morris, on March 3 ' A Hearing on the Budget and Tax Resolution will be held at Municipal Building,on April 7, 2015 at ----= (A.M.) 7:30 o'clock (P.M.) (Cross out one) at which time and place objections to said Budget and Tax Resolution for the year 2015 may be presented by taxpayers or other interested persons. Sheet 2

5 SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2015 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.A. 40A:4-45.2)} 15,618, Appropriations excluded from "CAPS" xxxxxxxxxxxxxxx (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S.A. 40A: as amended)} 3,430, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations excluded from "CAPS" (Item 0, Sheet 29) 3,430, Reserve for Uncollected Taxes (Item M, Sheet 29)- Based on Estimated 97.05% Percent of Tax Collections 2,044, Building Aid Allowance $ 4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid $ 21,093, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 7,840, 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) 12,174, (b) Addition to Local District School Tax {Item G(b), Sheet 11) (c) Minimum Library Tax 1,078, Sheet 3

6 EXPLANATORY STATEMENT " (Continued) ~ SUMMARY OF 2014 APPROPRIATIONS EXPENDED AND CANCELLED * See Budget Appropriation Items so marked to the right of column "Expended 2014 Reserved" General Water Sewer Budget Utility Utility Utility Budget Appropriations - Adopted Budget 21, 129, ,453, ,104, Budget Appropriations Added by N.J.S.A. 40A: , Emergency Appropriations Total Appropriations 21,208, ,453, ,104, Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 20, 142, ,172, ,848, Reserved 1,064, , , Unexpended Balances Cancelled 1, , Total Expenditures and Unexpended Balances Cancelled 21,208, ,453, , 104, Overexpenditures* Explanations of Appropriations for "Other Expenses" The amounts appropriated under the title of "Other Expenses" are for operating costs.other than "Salaries & Wages". Some of the items included in "Other Expenses" are: Materials, supplies and non-bondable equipment; Repairs and maintenance of buildings, equipment, roads, etc.; 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 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE Dear Citizen: I. Tax Rate The following budget is presented for your review as required by the Statutes of New Jersey. Prior to the actual budget, we have included an analysis of the proposed tax rate as compared to the rate of Also included is an analysis of the municipality's "CAP", as required by State Statute, which allows a 1.5% increase or 3.5% COLA adjustment, if passed by Ordinance, over the previous year's budget with certain allowable adjustments. The budget is presented in such a way that you may easily distinguish the prior year's budget and actual expenditures to this year's budget. Information on the 2015 budget, together with a true copy of the entire budget, is available to the public for their inspection by contacting Michael J. Guarino, Township of Denville Chief Financial Officer, at x284 As of the date of introduction of this budget, the Local and Regional School and County Tax Rates have not been determined. Therefore, the 2015 Tax Rate and levies are subject to rate revision when final certification is made by the County Board of Taxation (Estimate) 2014 (Actual) Tax Tax Amount Rate Amount Rate Library Tax 1,078, ,054, Local Taxes 12, 174, ,933, Open Space Taxes 666, , Assesed Value $ 2,223,288,900 $ 2,220,537,000 Sheet3b NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. {Explain in words what the "CAPS" mean and show the figures.) 2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. If Police S&~ appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.)

8 BUDGET MESSAGE Ill. Appropriation "CAPS" Cap Calculation The following is the "CAP" calculation based on the Cost of Living Adjustment (COLA) as Total Appropriations for 2014 $ 21,129, required by the Division of Local Government Services, State Department of Community Affairs Cap Base Adjustment 21,129, Total Exceptions 5,509, Group Insurance Plan For Employees: Amount on Which 3.5% CAP is Applied 15,620, Total Estimated Cost $ 1,293,667 CAP 546, Less Applied Employee Contributions (300,000) Allowable Appropriations before Additional Net Budgeted Expenses 993,667 Exceptions per N.J.S.A. 40A: ,166, Amount of Budgeted Group Insurance Plan For Employees: Modifications: Inside "CAP" Appropriation $ 944,339 CAP Bank , Outside "CAP" Appropriation 49,328 CAP Bank , Total Amount Budgeted 993,667 Assessed Value of New Construction at 2014 Local Tax Rate ($7,826,200 X.537per hundred) 42, Maximum Allowable General Appropriations for Municipal Purposes Within "CAPS" s 16,922, Sheet 3b-1 NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 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.)

9 ESTIMATED % TAX LEVY CAP CALCULATION lll, Tax Levy "CAPS" Levy "Cap" Calculation N.J.S.A. 40A: through established a formula that Prior Year Amount to be Raised by Taxation for Municipal Purpose $ 11,933,414 limits increase in each local units "Amount to be Raised by Taxation." Less: Prior Year Capital Improvement Fund and Down Payments The Township's Tax levy CAP for 2015 is calculated as follows: Less: Prior Year Deferred Charges to Future Taxation Less: Prior Year Deferred Charges: Emergencies Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 11,933,414 Plus: 2% Cap Increase 238,668 Adjusted Tax Levy Prior to Exclusion 12,172,082 Exclusions: Changes in debt service & existing county leases Offsets to State Formula Aid Loss Allowable Pension Increase Allowable increase in health care costs 49,328 Allowable Debt Service, Capital Leases and Debt Service Share of Cost Increases 154,302 Allowable Capital Improvement Increase 5,000 Current year Deferred Charges-Emergencies 96,500 Total Exclusions 305,130 Less Cancelled or Unexpended Exclusions 1,151 Adjusted Tax Levy 12,476,061 Additions: CY2012 Cap Bank Utilized in CY2014 New Ratables - Increase in Valuations: ($7,826,200 x.537 per hundred) 42,027 Maximum Allowable Amount to be Raised by Taxation s 12,516,088 Amount to be Raised by Taxation for Municipal Purposes 12,174,762 Sheet 3b-1a NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 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.)

10 EXPLANATORY STATEMENT BUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES ~ J'} ~ ~,f(j f!! I!! ~ «s!}/ {2 ~ (:: * & cl II> ~ e c'i' it;'... f!!. ' Line Item. J'} 9: "!if Put "X" in cell to the left that Amount Comment/Explanation ~ e s.;:) <:::- e corresponds to the type of imbalance. & ~ ~ IS" ~ ~ -~ <S- s '(/ & ~ ~.;!;> {:!: q.;:: ~ :;:: 4..::; x Reserve to Pay Debt Service $ 61, A one time revenue x FEMA Fund Reimbursement Reserve $ 109, Balance available for 2015 and 2016 only Sheet 3b-2

11 CURRENT FUND -ANTICIPATED REVENUES FCOA GENERAL REVENUES Account Anticipated Realized in Number Cash in Surplus Anticipated ,447, ,447, ,447, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,447, ,447, ,447, 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 , , , Parking Meters Interest of Investments and Deposits , , , Sheet 4

12 CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA Account Anticipated Realized in Number Cash in Miscellaneous Revenues - Section A: Local Revenues (Continued): Off-Street Parking Permits , , , Senior Citizens' Committee Revenue , , , Licenses-Health , , , User Fees-Collection of Garbage ,650, ,650, ,726, Fees and Permits-Health , , , Total Section A: Local Revenues ,321, ,341, ,522, Sheet 4a

13 CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Number Cash in 2014 Legislative Initiative Municipal Block Grant Extraordinary Aid Consolidated Municipal Property Tax Relief Aid Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,805, ,805, ,805, Supplemental Energy Receipts Tax Reserve for Garden State Preservation Trust Fund , , , Homeland Security Municipal Property Tax Assistance Total Section 8: State Aid Without Offsettina Aonroorlatlons ,811, ,811, ,811, Sheet 5

14 CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Number Cash in 2014 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 Aonronrlatlons , , , Sheet 6

15 CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number Cash in Miscellaneous Revenues - Section D: Special Items of Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Shared Municipal Service Agreements Offset With Appropriations: xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Mt. Lakes Shared Court , , , Morris Plains Animal Control , , Total Section D: lnterlocal Municioal Service Aqreernents Offset With Appropriations , , , Sheet 7

16 CURRENT FUND M ANTICIPATED REVENUES M (Continued) - FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated Number Cash in 2014 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

17 CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Number Cash in 2014 Private Revenues Offset with Appropriations: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Recycling Tonnage Grant , , , Drunk Driving Enforcement Fund , , , Clean Communities Program , , , Municipal Alliance on Alcoholism and Drug Abuse , , , Reserve Clean Communities Program , , State of NJ Body Armor Grant Bullet Proof Vest Partnership , , N.J. Div. of Highway Safety-Over the Limit , , N.J. Div. of Highway Safety-Click or Ticket , , Municipal Court Alcohol & Rehab Grant , , Stream Cleaning Grant , , NJ Hazard Mitigation Grant , , US Department of Housing & Urban Development , , Sustainable New Jersey Project Grant , Sheet 9

18 CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Number Cash in 2014 Prior Written Consent of Director of Local Government Services - Public and Private Revenues Offset with Appropriations (Continued): xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx 1 Total Section F: Special Items of General Revenue Anticipated with Prior Written xxxxxxxxx xxxxxxxxx xxxxxxxxx Consent of Director of Local Government Services - Public and Private Revenues , , , Sheet 9a

19 CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated with Number Cash in 2014 Prior Written Consent of Director of Local Government Services - Other Special Items: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Reserve for Sale of Municipal Assets , , Morris Hills High School SRO Services , , , Reserve to Pay Debt Service , , , FEMA Reimbursement Fund Reserve , , , Sheet 10

20 CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated with Number Cash in 2014 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

21 CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number Cash in 2014 Summary of Revenues xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx 1. Surplus Anticipated (Sheet 4, #1) ,447, ,447, ,447, 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 ,321, ,341J ,522, Total Section B: State Aid Without Offsetting Appropriations ,811, ,811, ,811, 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 - lnterlocal Muni. 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 ,883, ,313, ,627, Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,840, ,220, , 733, Amount to be Raised by Taxes for Support of Municipal Budget: a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,174, ,933, ,227, b) Addition to Local District School Tax c) Minimum Library Tax ,078, ,054, ,054, Total Amount to be Raised by Taxes for Support of Municipal Budget ,253, ,987, ,281, Total General Revenues ,093, ,208, ,014, Sheet 11

22 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT: Department of Administration: Salaries & Wages , , , , , Other Expenses , , , , , Human Resources (Personnel) Salaries & Wages , , , , Other Expense , , , , Office of the Mayor Salaries & Wages , , , , Other Expenses , , , , , Municipal Council and Township Clerk's Office Salaries & Wages , , , , , Other Expenses , , , , , Financial Administration (Treasury) Salaries & Wages , , , , , Other Expenses , , , , , Sheet 12

23 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or {A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT {Continued): Audit Services Other Expenses , , , , , Revenue Administration (Tax Collection): Salaries & Wages , , , , Other Expenses , , , , , Tax Assessment Administration Salaries & Wages , , , , Other Expenses , , , , , Other Expenses - Tax Appeals , , , , Legal Services Other Expenses , , , , , Engineering Services Salaries and Wages , , , , , Other Expenses , , , , , Sheet 13

24 CURRENT FUND~ APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT (Continued): Municipal Land Use Law (N.J.S.A. 40:550-1): Planning Board: Salaries & Wages , , , , , Other Expenses , , , , , Zoning Board of Adjustment: Salaries & Wages , , , , Other Expenses , , , , , PUBLIC SAFETY: Municipal Court: Salaries & Wages , , , , Other Expenses , , , , , Public Defender: Other Expenses , , , , Sheet 14

25 8. GENERAL APPROPRIATIONS I CURRENT FUND -APPROPRIATIONS Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC SAFETY-Continued Police Department: Salaries & Wages ,083, ,011, ,041, ,035, , Other Expenses , , , , , Police Dis patch/ Salaries & Wages , , , , , Other Expenses , , , , , Office of Emergency Management Salaries & Wages , , , , Other Expenses , , , , Aid to Volunteer Fire Companies Salaries & Wages Fire Chief , , , , Clerical , , , , Other Expenses , , , , , Aid to Volunteer Ambulance Companies Other Expenses , , , , , Sheet 15

26 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC SAFETY (Cont'd}: Uniform Fire Safety Act Salaries & Wages , , , , , Other Expenses , , , , Municipal Prosecutor's Office Salaries & Wages , , , , Other Expenses , , , PUBLIC WORKS: Streets and Road Repairs and Maintenance: Salaries & Wages , , , , , Other Expenses , , , , , Snow Removal Salaries & Wages , , , , , Other Expenses , , , , , Maintenance of Off Street Parking Meters Other Expenses , , , , Sheet 15a

27 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC WORKS-Continued Solid Waste Collection Salaries & Wages , , , , , Other Expenses , , , , , Building and Grounds Salaries & Wages , , , , Other Expenses , , , , , Beautification Committee Salaries & Wages , , , Other Expenses , , , , Shade Tree Other Expenses , , , , , HEAL TH AND HUMAN SERVICES Public Health Services (Board of Health) Salaries & Wages , , , , , Other Expenses , , , , , Sheet 15b

28 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Do Not I Appropriated II Write in This for 2014 By Total for 2014 Paid or Expended 2014 (A) Operations - Within "CAPS" Space for 2015 for 2014 Emergency As Modified By Charged Reserved Appropriation All Transfers I HEAL TH AND HUMAN SERVICES (Cont'd) Animal Control Services Salaries & Wages , , , , , Other Expenses , , , , , Welfare/Administration of Public Assistance Salaries & Wages , , , , Other Expenses , , , , , EnvironmentalCommission Other Expenses PARKS AND RECREATION FUNCTIONS Recreation Services and Programs Salaries & Wages , , , , , other Expenses , , , , , Maintenance of Parks Salaries & Wages , , , , , other Expenses , , , , , OTHER COMMON OPERATING FUNCTIONS Accumulated Leave Compensation Salaries & Wages , , , , , Sheet15c

29 CURRENT FUND~ APPROPRIATIONS 8. GENERAL APPROPRIATIONS Do Not Appropriated I II Expended 2014 Write in This for 2014 By Total for 2014 Paid or {A) Operations - Within "CAPS" Space for 2015 for 2014 Emergency As Modified By Charged Reserved Appropriation Alf Transfers I OTHER COMMON OPERATING FUNCTIONS (Cont'd) Senior Citizens' Commission Salaries & Wages , , , , Other Expenses , , , , , Celebration of Public Events Other Expenses , , , , , Community Television Other Expenses , , , , , Sustainable Energy Other Expenses , , , , UTILITY EXPENSES AND BULK PURCHASES Electricity , , , , , Street Lighting , , , , , Telephone , , , , , Water , , , , , Gas {Natural) , , , , , Sewerage processing and disposal , , , , , Gasoline , , , , , Solid Waste Disposal Costs , , , , , Storm Water Mgmt Match Expenses , , , , Sheet 15d

30 CURRENT FUND~ APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number 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: Uniform Construction Code Enforcement Functions Salaries & Wages , , , , , Other Expenses , , , , , INSURANCE General Liability , , , , , Worker~ Compensation , , , , , Employee Group Health , , , , , Employee Group Health Waiver , , , , Unemployment Insurance , Sheet 16

31 CURRENT FUND N APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Total Operations (Item 8(A)) within "CAPS" ,923, ,882, ,880, ,037, , B. Contingent xxxxxxxxxxxx Total Operations Including Contingent within "CAPS" ,923, ,882, ,880, ,037, , Detail: Salaries & Wages ,876, ,735, ,756, ,622, , Other Expenses (Including Contingent) ,046, , 146, , 123, ,414, , Sheet17

32 8. GENERAL APPROPRIATIONS I CURRENT FUND M APPROPRIATIONS Appropriated II Expended 2014 I (E) Deferred Charges and Statutory Expenditures~ FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (1) DEFERRED CHARGES xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Emergency Authorizations xxxxxxxxx xxxxxxxxx Prior Year Bills , xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Sheet 18 xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx

33 8. GENERAL APPROPRIATIONS I CURRENT FUND -APPROPRIATIONS Appropriated II Expended 2014 I ' (E) Deferred Charges and Statutory Expenditures- FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (2) STATUTORY EXPENDITURES: Contribution to: Public Employees' Retirement System , , , , , Social Security (O.A.S.I) , , , , , Consolidated Police and Firemen's Pension Fund Police and Firemen's Retirement System of N.J , , , , , Public Employees' DCRP System , , , , Total Deferred Charges and Statutory Expenditures - Municipal Within "CAPS" ,694, ,737, , 739, ,517, , G) Cash Deficit of Preceding Year (H-1) Total General Appropriations for Municipal Purposes Within "CAPS" ,618, ,620, ,620, ,555, ,064, Sheet 19

34 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Aid to Library (N.J.S.A. 40:54-35): Other Expenses ,078, ,054, ,054, ,054, Insurance (P.L c. 62): Employee Group Health , Sheet 20

35 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Total Other Operations - Excluded from "CAPS" ,127, ,054, ,054, ,054, Sheet 20a

36 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Uniform Construction Code xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Appropriation Offset by Increased Fee Revenues (N.J.A.C. 5: ) xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Uniform Construction Code Appropriations Sheet 21

37 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 (A) Operations - Excluded from "CAPS" FCOA Account Number I for 2015 for 2014 for 2014 By Emergency Appropriation Total for 2014 As Modified By All Transfers Paid or Charged Reserved Shared Municipal Service Agreements xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Shared Services Morris Plains Animal Control Services , , , Total Shared Municipal Service Agreements Sheet 22 12, , ,

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Aoorooriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Additional Appropriations Offset by Revenues (N.J.S. 40A:4-43.3h) x:xxxxx xxxxxxxxx xxxxxxxx:x xxxxx:x:xxx xxxxxxxxx xxxxxxxxx XXXKXX:XXX Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-43.3h) Sheet 23

39 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated I Expended 2014 ) FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Public and Private Programs Offset by Revenues Reserve for Drunk Driving Enforcement , , , , Clean Communities Program-Board of Health , , , , Recycling Tonnage Grant , , , , Body Armor Grant-State , Bulletproof Vest Partnership , Municipal Alcohol Education & Rehab Grant , , , Reserve Clean Communities Program-Board of Health , , , Stream Cleaning Grant , , , NJ Hazard Mitigation Grant , , , Sheet24

40 8. GENERAL APPROPRIATIONS Appropriated I Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations-Excluded from "CAPS"(continued) Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Public and Private Programs Offset by Revenues (continued) xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Municipal Alliance Grant , , , , Municipal Alliance Grant Match , , , , Over the Limit , , , Click-it or-ticket , , , US Deptatment of Housing & Urban Development , , , Sustainable New Jersey Project Grant Match , Sustainable New Jersey Project Grant , NACCHO GRANT CURRENT FUND -APPROPRIATIONS Total Public and Private Programs Offset by Revenues , , , , Total Operations - Excluded from "CAPS" ,219, ,569, ,569, ,569, Detail: Salaries & Wages Other Expenses ,219, ,569, ,569, ,569, Sheet 25

41 8. Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (C) Capital Improvements - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Down Payments on Improvements Capital Improvement Fund , , xxxxxxxxxxx 200, , Street Signs CURRENT FUND -APPROPRIATIONS Sheet 26

42 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated. Expended 2014 FCOA for 2014 By Total for 2014 Paid or (C) Capital Improvements - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Public and Private Programs Offset by Revenues: xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

43 CURRENT FUND - APPROPRIATIONS GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (D) Municipal Debt Service - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Payment of Bond Principal , , , , Payment of Bond Anticipation Notes and Capital Notes , , , , Interest on Bonds , , , , Interest on Notes , ; , , Green Trust Loan Program: xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Principal on Lease , , , , Interest on Lease , , , , Total Municipal Debt Service-Excluded from "CAPS" ,910, ,792, ,792, ,791, Sheet27

44 8. GENERAL APPROPRIATIONS CURRENT FUND -APPROPRIATIONS Appropriated Expended 2014 (E) Deferred Charges - Municipal - FCOA for 2014 By Total for 2014 Paid or Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers (1) DEFERRED CHARGES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations xxxxxxxxxx xxxxxxxxxx Special Emergency Authorizations- 5 Years (N.J.S.A.40A:4-55) , xxxxxxxxxx xxxxxxxxxx Special Emergency Authorizations- 3 Years (N.J.S.A.40A: & 40A: ) xxxxxxxxxx xxxxxxxxxx Deferred Charges to Future Taxation -Llnfunded: xxxxxxxxxx xxxxxxxxxx Ordinance and xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Sheet 28 xxxxxxxxxx xxxxxxxxxx Total Deferred Charges - Municipal - Excluded from "CAPS" , xxxxxxxxxx xxxxxxxxxx (F) Judgements (N.J.S.A. 40A:4-45.3cc) xxxxxxxxxx xxxxxxxxxx (N) Transferred to Board of Education for Use of Local Schools (N.J.S.A.40: & 17.3) xxxxxxxxxx xxxxxxxxxx {UJ With Prior Consent ot Local Fmance ~oaro: Cash Deficit of Preceding Year xxxxxxxxxx xxxxxxxxxx (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" ,430, ,562, ,562, ,561, xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

45 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers r-or Local urstnct ~c urposes- Excluded from "CAPS" xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx (I) Type 1 District School Debt Service xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx 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 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations - Schools xxxxxxxxxx xxxxxxxxxx Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expenditures-Local School-Excluded from "CAPS" (K) Total Municipal Appropriations for Local District School Purposes {Items(!) and (J)}-Excluded from "CAPS" CURRENT FUND ~APPROPRIATIONS (0) Total General Appropriations - Excluded from "CAPS" ,430, ,562, ,562, ,561, (L) Subtotal General Appropriations {Items (H-1) and (O)} ,049, , 183, , 183, ,117, ,064, (M) Reserve for Uncollected Taxes ,044, ,024,773.7~ -- xxxxxxxxxx 2,024, ,024, I XXXXXXXXXX 9. Total General Appropriations ,093, ,208, ,208, , - 1,064, Sheet 29

46 CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 Summary of Appropriations FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers (H-1) Total General Appropriation for Municipal Purposes within "CAPS" ,618, ,620, ,620, ,555, ,064, xxxxx (A) Operations - Excluded from "CAPS" xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx other Operations ,127, ,054, ,054, ,054, Uniform Construction Code lnterlocal Municipal Service Agreements , , , Additional Appropriations Offset by Revs Public & Private Progs Offset by Revs , , , , Total Operations - Excluded from "CAPS" ,219, ,569, ,569, ,569, (C) Capital Improvements , , , , (D) Municipal Debt Service ,910, ,792, ,792, ,791, (E) Total Deferred Charges - Excluded From "CAPS" , (F) Judgements (G) Cash Deficit - With Prior Consent of LFB (K) Local School District Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes ,044, ,024, ,024, ,024, Total General Appropriations ,093, ,208, ,208, , 142, ,064, Sheet30

47 DEDICATED WATER UTILITY BUDGET FCOA Anticipated 10. DEDICATED REVENUES FROM WATER UTILITY Account Realized in Number for 2015 for 2014 Cash in 2014 Operating Surplus Anticipated , , , Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Rents ,547, ,513, ,025, Fire Hydrant Service Miscellaneous , , , Note: Use pages 31,32 and 33 for water utility only. All other utilities use sheets 34,35 and 36. Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Rents - Rate Increase Deficit (General Budget} Total Water Utility Revenues ,937, ,453, ,980, Sheet 31

48 DEDICATED WATER UTILITY BUDGET - (Continued) Note: Use Shoot 32 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY I II Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Operating: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Salaries & Wages , , , , , Other Expenses , , , , , Group Insurance for Employees , , , , , Morris County MUA- Purchase of Water , , , , , Capital Improvements: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Down Payments on Improvements Capital Improvement Fund , , xxxxxxxxxxx 100, , Capital Outlay , , , , , Debt Service: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Payment of Bond Principal xxxxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes xxxxxxxxxxxx Interest on Bonds xxxxxxxxxxxx Interest on Notes xxxxxxxxxxxx Morris County MCIA Loan Principal & Interest , , , , xxxxxxxxxxxx Sheet 32

49 11. APPROPRIATIONS FOR WATER UTILITY DEDICATED WATER UTILITY BUDGET - (Continued) I IJ Appropriated II Expended 2014 I for 2014 By Total for 2014 Paid or FCOA [;][:;] Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx DEFERRED CHARGES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Emergency Authorizations xxxxxxxxxx xxxxxxxxxxx Deferred to Future Revenue-Ord.# 6-09 & , , xxxxxxxxxx 600, , xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Note: Use Sh eel 33 for Water Utility only. xxxxxxxxxxx xxxxxxxxxxx STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Contribution To: Public Employees' Retirement System , , , , Social Security System (O.A.S.l.) , , , , , Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. Seq.) , , , , Judgements Deficit in Operations in Prior Years xxxxxxxxxx xxxxxxxxxxx Surplus (General Budget) xxxxxxxxxx xxxxxxxxxxx Total Water Utility Appropriations ,937, ,453, ,453, ,172, , Sheet 33

50 DEDICATED SEWER UTILITY BUDGET 12. DEDICATED REVENUES FROM FCOA Anticipated SEWER Account Realized in Number for 2015 for 2014 Cash in 2014 Operating Surplus Anticipated , , , Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Sewer Service Charges-Fees ,585, ,500, ,737, Sewer Capacity Charges-Fees , , , Use a separate set of sheets for each separate utility. I Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Sewer Assessment Surplus , , , Total Sewer Utility Revenues , 197, ,104, ,359, Sheet 34

51 DEDICATED ~~~~~~~~~- SEWER UTILITY BUDGET - (Continued) 13. APPROPRIATIONS FOR I II Appropriated II Expended 2014 I SEWER FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Operating: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Salaries & Wages , , , , , Other Expenses , , , , , Group Insurance for Employees , , , , , RVRSA/ Parsippany Contribution (R.S.40:14A-Contri) , , , , , Capital Improvements: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Down Payments on Improvements Capital Improvement Fund , , xxxxxxxxxxx 75, , Capital Outlay , , , , , Debt Service: xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Payment of Bond Principal xxxxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes , , , , xxxxxxxxxxxx Interest on Bonds xxxxxxxxxxxx Payment on Lease Principal , , , , Interest on Lease , , , , xxxxxxxxxxxx NJEIF Trust Loan - Interest , , , , Principal & Interest Interest on Notes , , , , Sheet 35 xxxxxxxxxxxx

52 DEDICATED Appropriated I Expended 2014 I 13. APPROPRIATIONS FOR SEWER FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx DEFERRED CHARGES: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Emergency Authorizations Unfunded Improvement Authorizations-Ordinances SEWER ~~~~~~~~~- UTILITY BUDGET - (Continued) STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Contribution To: Public Employees' Retirement System , , , , Social Security System (O.A.S.I.) , , , , , Unemployment Compensation Insurance (N.J.S.A.43:21-3 et. seq.) , , , , Judgments Deficits in Operations in Prior Years xxxxxxxxxxx xxxxxxxxxxxx Surplus (General Budget) xxxxxxxxxxx xxxxxxxxxxxx Total Sewer Utility Appropriations , 197, ,104, ,104, ,848, , Sheet 36

53 DEDICATED ASSESSMENT BUDGET FCOA I Anticipated Realized in 14. DEDICATED REVENUES FROM Account : 2015 II 2014 Cash in 2014 Assessment Cash I 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 FCOA Anticipated Realized in 14. DEDICATED REVENUES FROM Account Cash in 2014 Assessment Cash Deficit Water Utility Budget Total Water Utility Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Water Utility Assessment Appropriations Sheet37

54 SEWER UTILITY FCOA Anticipated Realized in 14. DEDICATED REVENUES FROM Account Cash in 2014 Assessment Cash , , , Deficit ( Total , , , Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal , , , Payment of Bond Interest Total , , , Dedication by Rider - (N.J.S.A. 40A:4-39) "The dedicated revenues anticipated during the year 2011 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 Off-Duty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees - Uniform Construction Code Act; Older Americans Act - Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse - Program Income Housing and Community Development Act, Denville Clock Tower, Snow Removal Trust, Open Space, Recreation, Farmland and Historic Preservation Trust, Developer's Escrow, Parking Offenses Adjudication Act, For the Needy Donations, Accumulated Absences, Junior Police Academy, Recreation Trust, Hurricane Katrina Relief Donations, Animal Control Fund, Municipal Alliance on Alcohol & Drug Abuse are hereby anticipated as revenue and are hereby appropriated for the purposes to which said revenue is dedicated by statute or other legal requirement." (lnserl additional, appropriate titles in space above when applicable, if resolution for rider has been approved by the Director) Sheet 38

55 CURRENT FUND BALANCE SHEET December 31, 2014 Cash and Investments ,905, Due from State of N.J.( c.20 P. L. 1971) , State Road Aid Allotments Receivable Receivables with Offsetting Reserves: xxxxxxxx xxxxxxxx Taxes Receivable , Tax Title Liens Receivable , Property Acquired by Tax Title Lien Liquidation , Other Receivables , Deferred Charges Required to be in 2015 Budget Deferred Charges Required to be in Budget Subsequent to Total Assets ,246, LIABILITIES, RESERVES, AND SURPLUS APPENDIX TO BUDGET STATEMENT COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS l II YEAR 2014 II YEAR 2013 I Surplus Balance, January 1st ,240, ,212, CURRENT REVENUES ON A CASH BASIS: Current Taxes *(Percentage collected: % %) ,157, , 133, Delinquent Taxes , , Other Revenues and Additions to Income , 719, ,511, Total Funds , 777, ,712, EXPENDITURES AND TAX REQUIREMENTS: Municipal Appropriations ,182, ,153, School Taxes (Including Local and Regional) ,27 4, ,666, County Taxes (Including Added Tax Amounts) ,959, , 171, Special District Taxes , , Other Expenditures and Deductions from Income , , Total Expenditures and Tax Requirements ,783, ,471, Cash Liabilities ,924, Reserves for Receivables ,327, Surplus ,994, Total Liabilities, Reserves and Surplus 11,246, School Tax Levy Unpaid Less: School Tax Deferred *Balance Included in Above "Cash Liabilities" (Important: This appendix must be Included in advertisement of budget) Less: Expenditures to be Raised by Future Taxes Total Adjusted Expenditures and Tax Requirements , 783, ,471, Surplus Balance ~ December 31st ,994, ,240, Nearest even percentage may be used Proposed Use of Current Fund Surplus in 2015 Budget Surplus Balance December 31, ,994, Current Surplus Anticipated in 2015 Budget ,447, Surplus Balance Remaining ,547, Sheet 39