Paramus BORO Sheet A

Transcription

1 Paramus BORO 0246 CY MUNICIPAL DATA SHEET (Must Accompany 2017 Budget) MUNICIPALITY: Borough of Paramus COUNTY: Bergen Governing Body Members Richard A. La Barbiera 12/31/2018 Mayor's Name Term Expires Name Term Expires Ralph Amato 12/31/2019 Municipal Officials Annemarie Krusznis C1541 Jeanne T. Weber 12/31/2019 Municipal Clerk Cert No. Sheryl A. Biondi T8190 MariaElena Bellinger 12/31/2017 Tax Collector Cert No. Sheryl A. Biondi N1529 Joseph Garcia 12/31/2017 Chief Financial Officer Cert No. Frank Di Maria CR00463 Patsy L. Verile 12/31/2018 Registered Municipal Accountant Lic. No. Paul C. Kaufman Holly TedescoSantos 12/31/2018 Municipal Attorney Official Mailing Address of Municipality: Please attach this to your 2017 Budget and mail to: One Jockish Square Director Paramus, NJ Department of Community Affairs (201) Trenton, New Jersey Sheet A

2 Paramus BORO 0246 CY MUNICIPAL BUDGET Municipal Budget of the Borough of Paramus, County of Bergen for the Year 2017 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 13th day of June, 2017 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). Annemarie Krusznis, RMC Certified by me, this 13th day of June, 2017 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 13th day of June, 2017 Certified by me, this 13th day of June, 2017 (973) Frank Di Maria, RMA Facsimile Number Sheryl A. Biondi, CFO 245 Union Street Lodi, New Jersey (973) Address Telephone Number 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. It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and approval is given pursuant to N.J.S. 40A:479. 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: By: Dated: By: Sheet 1

3 Paramus BORO 0246 CY2017 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. Borough of Paramus, County of Bergen Sheet 1a

4 Paramus BORO 0246 CY2017 Resolution # Borough of Paramus, County of Bergen Resolution Approving CY2017 Municipal Budget Be It Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the Calendar Year 2017; Be It Further Resolved, that said Budget be published in "The Record" in the issue of June 17, The Governing Body of the Borough of Paramus does hereby approve the following as the Budget for the Calendar Year 2017: Abstained None Ralph Amato Jeanne T. Weber RECORDED VOTE Ayes MariaElena Bellinger (M) Nays None (Insert last name) Joseph Garcia Patsy L. Verile Holly TedescoSantos (S) Absent None Notice is hereby given that the Budget and Tax Resolution was approved by the Mayor and Members of the Borough Council on June 13, A Hearing on the Budget and Tax Resolution will be held at the One Jockish Square, Paramus, NJ on July 12, 2017, at 7:00 pm at which time and place objections to said Budget and Tax Resolution for the Calendar Year 2017 may be presented by taxpayers or other interested persons. Sheet 2

5 Paramus BORO 0246 CY2017 SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET CY2017 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)} 50,570, Appropriations excluded from "CAPS" (a) Municipal Purposes {(Item H2, Sheet 28) (N.J.S. 40A:445.3 as amended)} 12,164, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 12,164, Reserve for Uncollected Taxes (Item M, Sheet 29) 1,000, Total General Appropriations (Item 9, Sheet 29) Building Aid Allowance for SchoolsState Aid 2016$0.00, 2015$ ,735, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 20,972, 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) 39,546, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) Sheet 3

6 Paramus BORO 0246 CY2017 SUMMARY OF 2016 APPROPRIATIONS EXPENDED AND CANCELLED General Budget Golf Course Utility Swimming Pool Utility Explanation of Appropriations for Budget Appropriations Adopted Budget 61,703, ,653, , The amounts appropriated under the Budget Appropriations Added by N.J.S. 40A: , title of "Other Expenses" are for operating Emergency Appropriations costs other than "Salaries & Wages". Total Appropriations 61,840, ,653, , Some of the items included in "Other Expenditures: Expenses" are: Paid or Charged (Including Reserve for Uncollected Taxes) 59,821, ,562, , Materials, supplies and nonbondable Reserved 1,669, , , equipment; Unexpended Balances Cancelled 350, Repairs and Maintenance of buildings, Total Expenditures and Unexpended Balances Cancelled 61,840, ,686, , equipment, roads, etc. Overexpenditures* 33, , Contractual services for garbage and *See Budget Appropriation Items so marked to the right of column "Expended 2016 Reserved" 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 Paramus BORO 0246 CY2017 Appropriation CAP Levy "CAP" Calculation Total General Appropriations for CY2016 $ 61,840, Prior Year Amount to be Raised by Taxation for Municipal Purposes 39,546, Adjustments: $ Adjustments Subtotal 39,546, $ 61,840, Less: One Year Waivers Exceptions Less: Prior Year Capital Improvement Fund & Down Payments Total Other Operations 6,073, Prior Year Deferred Charges to Future Taxation Unfunded Total Capital Improvements 225, Prior Year Recycling Tax Total Debt Service 4,340, Changes in Service Provider and Adjustments (+/) Total Interlocal Service Agreements 160, Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 39,546, Total Public & Private Programs 527, Plus: Cap Increase 2.00% 790, Total Deferred Charges Adjusted Tax Levy Prior to Exclusions 40,337, Judgments Exclusions: Reserve for Uncollected Taxes 1,000, Allowable Health Insurance Cost Increase Total Exceptions 12,327, Allowable Pension Obligations Increase 75, Amount on Which "CAP" is Applied 49,513, Allowable LOSAP Increase Allowable Debt Service and Capital Leases Increase "CAP Increase Allowable 0.50% 247, Recycling Tax Appropriation "CAP Increase COLA Ordinance 3.00% 1,485, Deferred Charges to Future Taxation Unfunded Allowable Increase in Reserve for Uncollected Taxes 2015 Bank (0.01) Allowable Increase in Health Care Costs 2016 Bank 1,325, Allowable Capital Improvements Increase Capital Improvement Fund 25, Increase in Valuations at Local Purpose Rate 369, Deferred Charges to Future Taxation Unfunded Add Total Exclusions 100, Less Cancelled or Unexpended Waivers Less Cancelled or Unexpended Exclusions Adjusted Tax Levy 40,437, Additions: New Ratables Increase in Valuations 74,904, Prior Year's Local Municipal Purpose Tax Rate (per $100) New Ratable Adjustment to Levy 369, Maximum Appropriations Within "CAPS" $ 52,941, Maximum Allowable Amount to be Raised by Taxation 40,806, Total Appropriations Within "CAPS" Sheet 19 Item H1 50,570, Amount to be Raised by Taxation for Municipal Purposes 39,546, Amount Under/(Over) "CAPS" $ 2,371, Amount Under/(Over) "CAPS" $ 1,260, Sheet 3b

8 Paramus BORO 0246 CY2017 Organization/Individuals Eligible for Benefit Analysis of Compensated Absence Liability Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreements Paramus Employees Association (Estimated) 3, $ 525, X Teamsters (Estimated) 2, , X PBA (Estimated) 8, ,500, X Totals 14, days $ 2,460, Total Funds Reserved as of end of 2016 $ Total Funds Appropriated in 2017 $ Sheet 3c

9 Paramus BORO 0246 CY2017 EXPLANATORY STATEMENT BUDGET MESSAGE STRUCTURAL BUDGET IMBALANCES Structural Imbalance Offsets Revenues at Risk Nonrecurring current appropriations Future Year Appropriation Increases Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Amount X Use of Surplus $4,923, Offset operations $4,923, Sheet 3d

10 Paramus BORO 0246 CY2017 Employee Group Insurance Disclosure per LFN Pursuant to Chapter 2 of the Laws of 2010, local governments shall begin collecting 1.5% of employee salaries to offset employer health care costs. This law applies to all employees and will be effective upon the completion of any labor contracts that were in effect at the time the law was enacted. Setforth below is information required to be disclosed pertaining to employee group insurance: Total Anticipated Cost $ 9,868, Less: Employee Contributions 940, Employer share per budget document $ 8,928, Appropriation CAP Breakdown: Inside "CAPS" $ 8,928, Outside "CAPS" $ 8,928, Sheet 3e

11 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Surplus Anticipated ,923, ,649, ,649, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,923, ,649, ,649, Miscellaneous Revenues Section A: Local Revenues Licenses: Alcoholic Beverages , , , Other , , , Fees and Permits , , , Fines and Costs: Municipal Court , , , Other Interest and Costs on Taxes , , , Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits , , , Total Section A: Local Revenues ,161, ,054, ,052, Sheet 4

12 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Miscellaneous Revenues Section B: State Aid Without Offsetting Appropriations Energy Tax Receipts Distribution ,846, ,826, ,826, Consolidated Municipal Property Tax Relief , , , Total Section B: State Aid Without Offsetting Appropriations ,056, ,056, ,056, Sheet 5

13 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Miscellaneous Revenues Section C: Dedicated Uniform Construction Code Fees Offset With Appropriations (N.J.S. 40A:436 and N.J.A.C. 5:234,17) Uniform Construction Code Fees ,890, ,103, ,890, Special Item of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services: Additional Dedicated Uniform Construction Code Fees Offset With Appropriations (N.J.S. 40A:445.3h and N.J.A.C. 5:234.17) Uniform Construction Code Fees Total Section C:Dedicated Uniform Construction Code Fees Offset with Appropriations ,890, ,103, ,890, Sheet 6

14 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Miscellaneous Revenues Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Interlocal Municipal Service Agreements Offset With Appropriations: Woodcliffe Lake BORO Tax Assessor 50, , , Maywood BORO Municipal Court 68, , , Maywood BORO Leaf & Grass Collection 58, , Maywood BORO Commingled Recycling Collection 50, , Oradell BORO Municipal Court 74, , , Palisades Park BORO COAH Officer 17, , Services 49, , , Pistol Range 84, , Vehicle Maintenance 385, , , Sale of Gasoline 58, , , Traffic Light Repairs 16, , , Street Sweeping & Snow Plowing 65, , , Dumping Fees BOE 12, , Motor Vehicle Receipts 13, Total Section D: Interlocal Municipal Service Agreements Offset With Appropriations , , , Sheet 7

15 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Miscellaneous Revenues Section E: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Additional Revenues Offset With Appropriations (N.J.S. 40A:445.3h): Total Section E: Special Item of General Revenue Anticipated with Prior Written consent of Director of Local Government Services Additional Revenues Sheet 8

16 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Miscellaneous Revenues Section F: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Public and Private Revenues Offset With Appropriations: Clean Communities Program** , , , Drunk Driving Enforcement Fund Municipal Alliance on Alcohol and Drug Abuse Recycling Tonnage Grant ** , , , Body Armor Replacement Program Alcohol Education & Rehabilitation Fund** , Bergen County Prosecutor Confiscated Funds Available , , , COPS Grant , , NJ Solid Waste Admin. Grant Public Space Recycling** , NJ State Forestry Services No Net Loss Grant , NJ State Forestry Services Green Communities Grant** , NJ Safe & Secure Grant** , Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues , , , Sheet 9

17 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Miscellaneous Revenues Section G: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services Other Special Items: Uniform Fire Safety Act , , , Sewer User Charges ,240, ,358, ,244, Sanitary Sewer TieIn (Washington TWP) 26, Sanitary Sewer TieIn (River Edge BORO) 155, , , Hotel Occupancy Tax , , , Ambulance Fees ,017, , ,017, Business Licensing Fees , , , Golf Course Utility Fund Group Insurance Reimbursement , , , Cable TV Franchise Fee Cablevision , , , Cable TV Franchise Fee Verizon FIOS , , , Library PERS Reimbursement 199, , , Reserve for Payment of Debt Service 449, Golf Course Utility Surplus 120, Due from Golf Utility Operating Fund 200, Due from Golf Utility Capital Fund 500, Total Section G: Special Items of General Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items ,564, ,327, ,195, Sheet 10

18 Paramus BORO 0246 CURRENT FUND ANTICIPATED REVENUES CY2017 Realized in GENERAL REVENUES Anticipated Anticipated Cash In F.C.O.A Surplus Anticipated (Sheet 4, #1) ,923, ,649, ,649, Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) Miscellaneous Revenues: Total Section A: Local Revenues ,161, ,054, ,052, Total Section B: State Aid Without Offsetting Appropriations ,056, ,056, ,056, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations ,890, ,103, ,890, Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Interlocal Municipal Service Agreements , , , Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues , , , Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items ,564, ,327, ,195, Total Miscellaneous Revenues ,198, ,888, ,635, Receipts From Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,972, ,387, ,127, Amount to be Raised by Taxes for Support of Municipal Budget: a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,546, ,546, ,911, b) Addition to Local District School Tax c) Minimum Library Tax 3,216, ,906, ,906, Total Amount to be Raised by Taxes for Support of Municipal Budget ,763, ,452, ,818, Total General Revenues ,735, ,840, ,946, Sheet 11

19 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures GENERAL GOVERNMENT FUNCTIONS General Administration: Salaries and Wages X , , , , , Other Expenses X , , , , , Other Expenses Grants Consultant X , , , , , Mayor and Council: Salaries and Wages X , , , , , Other Expenses X , , , , Municipal Clerk: Salaries and Wages X , , , , , Other Expenses X , , , , , Financial Administration: Salaries and Wages X , , , , Other Expenses X , , , , , Audit Services: Other Expenses X , , , , , Central Equipment and Data Processing: Salaries and Wages X , , , , Other Expenses X , , , , , Revenue Administration: Salaries and Wages X , , , , Other Expenses X , , , , Tax Assessment Administration: Salaries and Wages X , , , , , Other Expenses X , , , , Legal Services: Salaries and Wages X , , , , , Other Expenses X , , , , , Engineering Services: Other Expenses X , , , , , Sheet 12

20 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures LAND USE ADMINISTRATION Planning Board: Salaries and Wages X , , , , Other Expenses X , , , , Zoning Board: Salaries and Wages X , , , , INSURANCE Liability Insurance (JIF) X , , , , Worker Compensation Insurance (JIF) X , , , , Other Insurance Premiums X , , , , , Liability Insurance (Self) X , , , , , Worker Compensation Insurance (Self) X , , ,045, ,027, , Vision (Self) X , , , , Unemployment X , , , , Employee Group Insurance X ,928, ,400, ,510, ,721, , , Sheet 13

21 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures PUBLIC SAFETY FUNCTIONS Police Department: Salaries and Wages X ,000, ,527, ,893, ,819, , Other Expenses X , , , , , Police Dispatch/911: Salaries and Wages X , , , , , Other Expenses X , , , , Office of Emergency Management: Salaries and Wages X , , , , Other Expenses X , , , , , Rescue Squad: Salaries and Wages X , , , , , Other Expenses X , , , , , Fire Department: Salaries and Wages X , , , , Other Expenses X , , , , Ambulance Corps: Salaries and Wages X , , , , Other Expenses X , , , , , Uniform Fire Safety Act: Salaries and Wages X , , , , Other Expenses X , , , , Sheet 14

22 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures PUBLIC WORKS FUNCTIONS Streets and Road Maintenance: Salaries and Wages X ,226, ,175, ,175, ,160, , Other Expenses X , , , , , Shade Tree Commission: Salaries and Wages X ,370, ,216, ,170, ,169, , Other Expenses X , , , , Solid Waste Collection: Salaries and Wages X ,410, ,354, ,355, ,355, Other Expenses X , , , , Buildings and Grounds: Salaries and Wages X , , , , , Other Expenses X , , , , , Vehicle Maintenance: Salaries and Wages X ,363, ,210, ,274, ,272, , Other Expenses X , , , , , HEALTH AND HUMAN SERVICES FUNCTIONS Public Health Services: Salaries and Wages X , , , , Other Expenses X , , , , , Animal Control: Other Expenses X , , , , Administration of Public Assistance: Salaries and Wages X , , , , , Other Expenses X , , Sheet 15

23 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures PARK AND RECREATION FUNCTIONS Recreational Services and Programs: Salaries and Wages X , , , , , Other Expenses X , , , , , Senior Citizens Center: Salaries and Wages X , , , , Other Expenses X , , , , , UTILITY EXPENSES AND BULK PURCHASES Electricity & Natural Gas X , , , , , Street Lighting X , , , , , Telephone X , , , , , Water X , , , , , Fire Hydrant Service X , , , , , Gasoline X , , , , , Diesel Fuel X , , , , , Outside Fuel Agreements , , , , LANDFILL/SOLID WASTE DISPOSAL COSTS Other Expenses X / , , , , , Other Expenses Vegetative Waste , , , , , LANDFILL/SOLID WASTE DISPOSAL COSTS Other Expenses (Shared Service BOE) X , , , , , MUNICIPAL COURT Municipal Court Administration: Salaries and Wages X , , , , , Other Expenses X , , , , , Municipal Court Administration (Shared Service): Salaries and Wages X , , , , Other Expenses X , , , OTHER COMMON OPERATING FUNCTIONS Compensated Absences X Sheet 15a

24 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures Uniform Construction Code Appropriations Offset Dedicated Revenues (N.J.A.C. 5:234.17) CODE ENFORCEMENT AND ADMINISTRATION Uniform Construction Code Enforcement Functions: Salaries and Wages X , , , , Other Expenses X , , , , , Sheet 16

25 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Within "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures Total Operations {Item 8(A)} Within "CAPS" ,704, ,526, ,558, ,618, ,590, , Contingent Total Operations Including Contingent Within "CAPS" ,704, ,526, ,558, ,618, ,590, , Detail: Salaries and Wages ,739, ,369, ,808, ,577, , Other Expenses (Including Contingent) ,964, ,156, ,750, ,040, ,359, , Sheet 17

26 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (E) Deferred Charges and Statutory 2016 Total for 2016 Unexpended Expenditures Within "CAPS" Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures (1) DEFERRED CHARGES Overexpenditure of Ordinance # , , , Overexpenditure of Ordinance # , , , Overexpenditure of 2016 Appropriation Reserves 217, Trust Fund Deficit Balances 100, Total Deferred Charges 317, , , , Sheet 18

27 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (E) Deferred Charges and Statutory 2016 Total for 2016 Unexpended Expenditures Within "CAPS" Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures (2) STATUTORY EXPENDITURES Public Employees' Retirement System (PERS) X ,466, ,374, ,193, ,193, Public Employees' Retirement System (PERS) Retro , Social Security System (O.A.S.I.) X ,100, ,000, ,131, ,120, , Police and Firemen's Retirement System (PFRS) X ,952, ,868, ,881, ,881, Defined Contribution Retirement Plan X Total Statutory Expenditures 5,548, ,243, ,206, ,195, , Total Deferred Charges and Statutory Expenditures Municipal Within "CAPS" ,866, ,987, ,949, ,939, , (G) Cash Deficit of Preceding Year (H1) Total General Appropriations for Municipal Purposes Within "CAPS" ,570, ,513, ,508, ,557, ,601, , Sheet 19

28 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Excluded From "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures UTILITY EXPENSES AND BULK PURCHASES Sewerage Processing and Disposal: Other Expenses Operations & Maintenance X ,393, ,247, ,247, ,247, Other Expenses Debt Service X , , , , EDUCATION FUNCTIONS Maintenance of Free Public Library: Other Expenses Third of a Mil X ,216, ,906, ,906, ,845, , Total Other Operations Excluded from "CAPS" 6,538, ,073, ,073, ,011, , Sheet 20

29 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Excluded From "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures UNIFORM CONSTRUCTION CODE APPROPRIATIONS OFFSET BY INCREASED FEE REVENUES (N.J.A.C. 5:234.17): Total Uniform Construction Code Appropriations Sheet 21

30 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Excluded From "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures SHARED SERVICE AGREEMENTS Mechanical Maintenance: Salaries and Wages , , , , Other Expenses , , , , , Total Interlocal Municipal Service Agreements , , , , , Sheet 22

31 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Excluded From "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures ADDITIONAL APPROPRIATIONS OFFSET BY REVENUES (N.J.S. 40A:443.3h): Total Additional Appropriations Offset by Revenues (N.J.S. 40a:445.3H) Sheet 23

32 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Excluded From "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES Body Armor Replacement Program X Clean Community Grant** X , , , , Drunk Driving Enforcement Fund** Municipal Alliance on Alcoholism & Drug Abuse State Municipal Alliance on Alcoholism & Drug Abuse Local Recycling Tonnage Grant ** X , , , , Alcohol Education & Rehabilitation Fund** , Bergen County Prosecutor Confiscated Funds Available , , , , COPS Grant (CH 159) 137, , , NJ Solid Waste Admin. Grant Public Space Recycling 3, NJ State Forestry Services No Net Loss Grant 108, NJ State Forestry Services Green Communities Grant 2, NJ Safe & Secure Grant 165, Sheet 24

33 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (A) Operations Excluded From "CAPS" 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures Total Public and Private Programs Offset by Revenue , , , , Total Operations Excluded From "CAPS" ,300, ,761, ,766, ,698, , Detail: Salaries and Wages Other Expenses ,300, ,761, ,766, ,698, , Sheet 25

34 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (C) Capital Improvements Excluded 2016 Total for 2016 Unexpended From "CAPS" Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures Capital Improvement Fund X , , , , Acquisition of Equipment for Field Maintenance X , Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26

35 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (D) Municipal Debt Service Excluded 2016 Total for 2016 Unexpended From "CAPS" Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures Bond Principal X ,970, ,950, ,950, ,950, Bond Interest X , , , , Refunding Bonds (Pension) Principal X , , , , Refunding Bonds (Pension) Interest X , , , , Refunding Bonds (Tax Appeals) Principal X , , , , Refunding Bonds (Tax Appeals) Interest X , , , , Refunding BANs (Tax Appeals) Principal X , , , Refunding BANs (Tax Appeals) Interest X , , , Bond Anticipation Notes and Capital Notes X , , , , Note Interest (BAN'S) X , , , , Green Trust Loan Principal X , , , , Green Trust Loan Interest X , , , , Total Municipal Debt Service Excluded from "CAPS" ,494, ,340, ,340, ,340, Sheet 27

36 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS (E) Deferred Charges Municipal 2016 Total for 2016 Unexpended Excluded From "CAPS" Emergency As Modified By All Paid or Balance F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures (1) Deferred Charges: 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) Deferred Charges to Future Taxation Unfunded # Total Deferred Charges Municipal Excluded from "CAPS" (F) Judgements (N.J.S. 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" ,164, ,327, ,331, ,263, , Sheet 28

37 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpenditures For Local District School Purposes Excluded from "CAPS" (I) Type 1 District School Debt Service Payment of Bond Principal Payment of Bond Anticipation Notes Interest on Bonds Interest on Notes Total Type 1 District School Debt Service Excluded from "CAPS" (J) Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" Emergency Authorizations Schools Capital Project for Land, Building or Equipment (N.J.S. 18A:2220) Total Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" (K) Total Municipal Appropriations For Local School Purposes {Items (I) and (J)} Excluded from "CAPS" (O) Total General Appropriations Excluded From "CAPS" ,164, ,327, ,331, ,263, , (L) Subtotal General Appropriations {Items (H2) and (O)} ,735, ,840, ,840, ,821, ,669, , (M) Reserve for Uncollected Taxes X ,000, ,000, ,000, ,000, Total General Appropriations ,735, ,840, ,840, ,821, ,669, , Sheet 29

38 Paramus BORO 0246 CURRENT FUND APPROPRIATIONS CY GENERAL APPROPRIATIONS Summary of Appropriations 2016 Total for 2016 Unexpended Emergency As Modified By All Paid or Balance Appropriation Transfers Charged Reserved Cancelled Overexpenditures (H1) Total General Appropriations for Municipal Purposes Within "Caps" ,570, ,513, ,508, ,557, ,601, , (A) Operations Excluded from "CAPS" Other Operations ,538, ,073, ,073, ,011, , Uniform Construction Code Interlocal Municipal Service Agreements , , , , , Additional Appropriations Offset by Revenues Public and Private Programs Offset by Revenues , , , , Total Operations Excluded from "CAPS" ,300, ,761, ,766, ,698, , (C) Capital Improvements , , , , (D) Municipal Debt Service ,494, ,340, ,340, ,340, (E) Total Deferred Charges Excluded From "CAPS" (F) Judgments (G) Cash Deficit With Prior Consent of LFB (K) Local District School Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes ,000, ,000, ,000, ,000, Total General Appropriations ,735, ,840, ,840, ,821, ,669, , Sheet 30

39 Paramus BORO 0246 DEDICATED GOLF COURSE UTILITY BUDGET CY2017 Realized in GOLF COURSE UTILITY Anticipated Anticipated Cash In F.C.O.A Operating Surplus Anticipated , , , Operating Surplus Anticipated With Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Membership Fees , , , Registration Fees , , , Golf Cart Rental , , , Green Fees ,274, ,271, ,274, Snack Bar Rental , , , Miscellaneous , , , Miniature Golf , , , Reserve for Payment of Debt Service , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Deficit (General Budget) Total Golf Course Utility Revenues ,800, ,653, ,594, Sheet 31

40 Paramus BORO 0246 DEDICATED GOLF COURSE UTILITY BUDGET CY2017 Total for 2016 GOLF COURSE UTILITY 2016 As Modified Unexpended Emergency By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpended OPERATING Salaries and Wages X ,129, ,100, ,100, ,031, , Other Expenses X , , , , Group Insurance Reimbursement X , , , , CAPITAL IMPROVEMENTS Down Payments on Improvements Capital Improvement Fund Capital Outlay X , , , , , DEBT SERVICE Payment of Bond Principal X , , , , Payment of BANs and Capital Notes X , , , , Interest on Bonds X , , , , Interest on Notes (BAN's) X , , , , , Sheet 32

41 Paramus BORO 0246 DEDICATED GOLF COURSE UTILITY BUDGET CY2017 Total for 2016 GOLF COURSE UTILITY 2016 As Modified Unexpended Emergency By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpended DEFERRED CHARGES AND STATUTORY EXPENDITURES Deferred Charges: Emergency Authorizations Emergency Authorizations (N.J.S. 40A:455) Deficit in Operations 35, Overexpenditures , , , , Statutory Expenditures: Public Employees' Retirement System Social Security System (O.A.S.I.) X , , , , , Unemployment Compensation Insurance Judgments Deficit in Operations in Prior Years Surplus (General Budget) , Total Golf Course Utility Appropriations ,800, ,653, ,653, ,562, , , Sheet 33

42 Paramus BORO 0246 DEDICATED SWIMMING POOL UTILITY BUDGET CY2017 Realized in SWIMMING POOL UTILITY Anticipated Anticipated Cash In F.C.O.A Operating Surplus Anticipated , Operating Surplus Anticipated With Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , Membership Fees , , , Registration Fees , , , Snack Bar Rental , , , Guest Fees , , , Miscellaneous , , , Reserve for Payment of Debt Service , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Deficit (General Budget) Total Swimming Pool Utility Revenues , , , Sheet 34

43 Paramus BORO 0246 DEDICATED SWIMMING POOL UTILITY BUDGET CY2017 Total for 2016 SWIMMING POOL UTILITY 2016 As Modified Unexpended Emergency By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpended OPERATING Salaries and Wages X , , , , , Other Expenses X , , , , , CAPITAL IMPROVEMENTS Down Payments on Improvements Capital Improvement Fund Capital Outlay X , , , , DEBT SERVICE Payment of Bond Principal X Payment of BAN's and Capital Notes X , , , , Interest on Bonds X Interest on Notes (BAN's) X , , , , , Sheet 35

44 Paramus BORO 0246 DEDICATED SWIMMING POOL UTILITY BUDGET CY2017 Total for 2016 SWIMMING POOL UTILITY 2016 As Modified Unexpended Emergency By All Paid or Balance Local A/C # F.C.O.A Appropriation Transfers Charged Reserved Cancelled Overexpended DEFERRED CHARGES AND STATUTORY EXPENDITURES Deferred Charges: Emergency Authorizations Emergency Authorizations (N.J.S. 40A:455) Operating Deficit , Expenditure Without Appropriation 14, Overexpenditures 10, , , , Statutory Expenditures: Public Employees' Retirement System Social Security System (O.A.S.I.) X , , , , Unemployment Compensation Insurance Judgments Deficit in Operations in Prior Years Surplus (General Budget) Total Swimming Pool Utility Appropriations , , , , , , Sheet 36

45 Paramus BORO 0246 CY2017 Dedication by Rider (N.J.S. 40A:439) "The dedicated revenues anticipated during the Fiscal Year 2017 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; Drug Abuse Resistance Education (DARE) Program ( P.L. 1989, c.51) Housing & Community Development Act of 1974 Board of Recreation Commission (NJSA 40:121 et. seq) Recycling Program (P.L. 1981, c278 amended by P.L.1987, c102) UCC Code Enforcement (NJSA 52:27D119 et.seq and NJAC 5:234.17) Uniform Fire Safety Act Penalty Monies (NJSA 52:27D192 et. seq) Affordable Housing Trust (P.L. 1985, c222 and NJAC 5: et. seq) Celebration of Paramus 75th Anniversary; Donations (NJSA 40A:529) Snow Removal Trust Fund (P.L.2001, c138) Accumulated Absences (NJAC 5:3015) Paramus Cultural Arts Council Trust; Donations (NJSA 40A:529) July 4th Celebration Trust Fund; Donations (NJSA 40A:529) are hereby anticipated as revenue and are hereby appropriated for the purposes to which said revenue is dedicated by statute or other legal requirement." Sheet 38

46 Paramus BORO 0246 CY2017 This section is included with the Annual Budget pursuant to N.J.A.C. 5:304. It does not in itself confer any authorization to raise or expend funds. Rather it is a document used as a 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, including appropriations for Capital Improvement Fund, Capital Line Items and Down Payments on Improvements. No Bond Ordinances are planned this year. CAPITAL IMPROVEMENT PROGRAM A multiyear list of planned capital projects, including the current year. Check the appropriate box for number of years covered, including current year: 3 Years. (Population Under 10,000) X 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, annually for capital purposes in immediately previous three years, and is not adopting CIP. Sheet 40