UNIFORM CONSTRUCTION CODE CERTIFICATION BY CONSTRUCTION CODE OFFICIAL

Transcription

1

2

3 UNIFORM CONSTRUCTION CODE CERTIFICATION BY CONSTRUCTION CODE OFFICIAL The undersigned certifies that the municipality has complied with the regulations governing revenues generated by uniform construction code fees and expenditures for construction code operations for fiscal year 2012 as required under N.J.A.C. 5: Printed Name: Signature: Certificate #: Date: Sheet 1b

4 MUNICIPAL BUDGET LOCAL EXAMINATION QUALIFICATION CERTIFICATION BY CHIEF FINANCIAL OFFICER One of the following Certifications must be signed by the Chief Financial Officer if your municipality is eligible for local examination. CERTIFICATION OF QUALIFYING MUNICIPALITY 1. The outstanding indebtedness of the previous fiscal year is not in excess of 3.5%; 2. All emergencies approved for the previous fiscal year did not exceed 3% of total appropriations; 3. The tax collection rate exceeded 90%; 4. Total deferred charges did not equal or exceed 4% of the total tax levy; 5. There were no "procedural deficiencies" noted by the registered municipal accountant on Sheet 1a of the Annual Financial Statement; and 6. There was no operating deficit for the previous fiscal year. 7. The municipality did not conduct an accelerated tax sale for less than 3 consecutive years. 8. The municipality did not conduct a tax levy sale the previous fiscal year and does not plan to conduct one in the current year. 9. The current year budget does not contain a levy or appropriation "CAP" referendum. 10. The municipality will not apply for Transitional Aid for The undersigned certifies that this municipality has complied in full in meeting ALL of the above criteria in determining its qualification for local examination of its Budget in accordance with N.J.A.C. 5: Municipality: Chief Financial Officer: Signature: Certificate #: Date: CERTIFICATION OF NON-QUALIFYING MUNICIPALITY The undersigned certifies that this municipality does not meet item(s) # of the criteria above and therefore does not qualify for local examination of its Budget in accordance with N.J.A.C. 5: Municipality: Temporary Chief Financial Officer: Signature: Certificate #: Date: Borough of Mount Arlington Carolyn Rinaldi N/A Sheet 1c

5 Fed I.D. # Borough of Mount Arlington Municipality Morris County Report of Federal and State Financial Assistance Expenditure of Awards Fiscal Year Ending: 12/31/2012 (1) Federal programs Expended (administered by the State) (2) State Programs Expended (3) Other Federal Programs Expended TOTAL $ 75, $ -0- Type of Audit required by OMB A-133 and OMB 04-04: N/A N/A N/A Single Audit Program Specific Audit Financial Statement Audit Performed in Accordance With Government Auditing Standards (Yellow Book) Note: All local governments, who are recipients of federal and state awards (financial assistance), must report the total amount of federal and state funds expended during its fiscal year and the type of audit required to comply with OMB A-133 (Revised 6/27/03) and OMB The sinlge audit audit threshold has been increased to $500,000 beginning with Fiscal Year ending after December 31, Expenditures are defined in Section 205 of OMB A-133. (1) Report expenditures from federal pass-through programs received directly from state government. Federal pass-through funds can be identified by the Catalog of Federal Domestic Assistance (CFDA) number reported in the State's grant/contract agreements. (2) Report expenditures from state programs received directly from state government or indirectly from pass-through entities. Exclude state aid (I.e., CMPTRA, Energy Receipts tax, etc.) since there are no compliance requirements. (3) Report expenditures from federal programs received directly from the federal government or indirectly from entities other than state government. Signature of Chief Financial Officer Date Sheet 1d

6

7 NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE - CURRENT FUND AS OF DECEMBER 31, 2012 Cash Liabilities Must Be Subtotaled and Subtotal Must be Marked with "C" - - Taxes Receivable Must Be Subtotaled Title of Account Debit Credit Cash and Cash Equivalents 3,280, Change Fund Subtotal Cash 3,280, Due from State of New Jersey: Senior Citizens and Veterans Deductions 12, Receivables and Other Assets With Full Reserves: Delinquent Property Taxes Receivable 187, Tax Title Liens Receivable 28, , Sewer Liens Receivable 7, Property Acquired for Taxes 491, Grants Receivable 56, Garbage Collection Fees Receivable 171, Sewer and Water Fees Receivable 201, Due From Animal Control Fund 1.24 Subtotal Receivables and Other Assets With Full Reserves 1,144, (Do not crowd - add additional sheets) Sheet 3

8 NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE - CURRENT FUND (CONT'D) AS OF DECEMBER 31, 2012 Cash Liabilities Must Be Subtotaled and Subtotal Must be Marked with "C" - - Taxes Receivable Must Be Subtotaled Title of Account Debit Credit Appropriation Reserves: Encumbered 280, Unencumbered 707, , Due State of New Jersey: Marriage License Fees Building Surcharge Fees 2, Accounts Payable 88, Prepaid Taxes 77, Due Other Trust Fund 140, Due General Capital Fund 5, Reserve for: Appropriated Grants 65, Unappropriated Grants 6, Cash Bonds 19, Water Bonds 1, Sewer Bonds 2, Deposit on Sale of Property 2, Sale of Municipal Assets 2, Pending Tax Appeals 195, Litigation 183, ,782, "C" Reserve for Receivables and Other Assets 1,144, Fund Balance 1,511, Totals 4,438, ,438, (Do not crowd - add additional sheets) Sheet 3a

9 POST CLOSING TRIAL BALANCE - PUBLIC ASSISTANCE FUND ACCOUNTS #1 AND #2* AS OF DECEMBER 31, 2012 Title of Account Debit Credit (Do not crowd - add additional sheets) * To be prepared in compliance with Department of Human Services Municipal Audit Guide, Public Welfare, General Assistance Program. Sheet 4 N/A

10 POST CLOSING TRIAL BALANCE - FEDERAL AND STATE GRANTS AS OF DECEMBER 31, 2012 Title of Account Debit Credit (Do not crowd - add additional sheets) Sheet 5 N/A

11 POST CLOSING TRIAL BALANCE - TRUST FUNDS (Assessment Section Must Be Separately Stated) AS OF DECEMBER 31, 2012 Title of Account Debit Credit Animal Control Fund: Cash and Cash Equivalents 3, Change Fund Due State of New Jersey 0.60 Due Current Fund 1.24 Reserve for Animal Control Expenditures 3, Total Animal Control Fund 3, , Other Trust Funds: Cash and Cash Equivalents 962, Sewer Connection Receivable 40, Due Current Fund 140, Reserve for: Special Deposits 230, Unemployment Compensation 30, Landfill Escrow 38, Low Income Sewer Fees Water Hook-up Fees 28, Sewer Connection Fees 301, Affordable Housing 243, Recreation Commission 25, Police Outside Duty 21, Parking Offense Adjudication Act Forfeited Assets 5, Third Party Tax Title Liens 6, Tax Sale Premiums 59, Snow Removal 150, Total Other Trust Funds 1,143, ,143, (Do not crowd - add additional sheets) Sheet 6

12 MUNICIPAL PUBLIC DEFENDER CERTIFICATION Public Law 1998, C. 256 Municipal Public Defender Expended Prior Year 2011: (1) $ (2) $ x 25% Municipal Public Defender Trust Cash Balance December 31, 2012: (3) $ * -0- Note: If the amount of money in a dedicated fund established pursuant to this section exceeds by more than 25% the amount which the municipality expended during the prior year providing the services of a municipal public defender, the amount in excess of the amount expended shall be forwarded to the Criminal Disposition and Review Collection Fund administered by the Victims of Crime Compensation Board. (P.O. Box 084, Trenton, NJ 08625) Amount in excess of the amount expended: 3- (1 + 2) = $ N/A * - Municipal Share The undersigned certifies that the municipality has complied with the regulations governing Municipal Public Defender as required under Public Law 1998, C Chief Financial Officer: Carolyn Rinaldi Signature: Certificate #: Date: Sheet 6a

13 Schedule of Trust Fund Reserves Purpose Amount Receipts Disbursements Balance Dec. 31, 2011 as at per Audit Dec. 31, 2012 Report 1. Special Deposits $ 310, $ 77, $ 156, $ 230, Unemployment 27, , , Landfill Escrow 38, , Low Income Sewer Fees Water Hook-up Fees 19, , , Sewer Connection Fees 277, , , Affordable Housing 242, , Recreation Commission 25, , , , Police Outside Duty 17, , , , Parking Offense Adjudication Act Forfeited Assets 3, , , Third Party Tax Title Liens 6, , Tax Sale Premiums 13, , , , Snow Removal 150, , Totals: $ 985, $ 372, $ 213, $ 1,143, Sheet 6b

14 ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENT PLEDGED TO LIABILITIES AND SURPLUS Title of Liability to which Cash Balance RECEIPTS Balance and Investments are Pledged Dec. 31, 2011 Assessments Current Disbursements Dec. 31, 2012 and Liens Budget Assessment Serial Bond Issues: N/A Sheet 7 Assessment Bond Anticipation Note Issues: Other Liabilities Trust Surplus Less Assets "Unfinanced" Sheet 7

15 POST CLOSING TRIAL BALANCE - GENERAL CAPITAL FUND AS OF DECEMBER 31, 2012 Title of Account Debit Credit Est. Proceeds Bonds and Notes Authorized 43, XX Bonds and Notes Authorized but Not Issued XX 43, Cash and Cash Equivalents 831, Deferred Charges to Future Taxation: Funded 7,345, Unfunded 531, NJ Department of Environmental Protection 71, NJ DOT Grant Receivable 131, NJ Forestry Services - Tree Planting Grant 1, Due from Morris County - CDBG Grant 142, Due Current Fund 5, Bond Anticipation Notes Payable 488, Serial Bonds Payable 6,797, NJ Wastewater Treatment Loan Payable 430, Morris County MUA - Loan Payable 118, Improvement Authorizations: Funded 473, Unfunded 322, Capital Improvement Fund 238, Reserve for: Landfill 100, Purchase of Ambulance 80, Payment of Debt Service Fund Balance 12, Totals 9,104, ,104, (Do not crowd - add additional sheets) Sheet 8

16

17 CASH RECONCILIATION DECEMBER 31, 2012 (cont'd.) LIST BANKS AND AMOUNT SUPPORTING "CASH ON DEPOSIT" Current Fund: PNC# , PNC# ,094, PNC# NJCM # , Subtotal 3,280, Animal Control Fund: PNC# , Other Trust Fund: PNC# , PNC# , PNC# , PNC# , BANK OF AMERICA# , NJCM# , Subtotal 962, General Capital Fund: PNC# , NJCM # , Subtotal 831, Total All Banks 5,077, Note: Sections N.J.S. 40A:4-61, 40A:4-62 and 40A:4-63 of the Local Budget Law require that separate bank accounts be maintained for each allocated fund. Sheet 9a

18 Sheet 10 MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE 2011 Transferred Grant Balance Budget Cash From Balance Jan. 1, 2012 Revenue Receipts Unappropriated Dec. 31, 2012 Realized Reserves Recycling Tonnage 6, , Body Armor Replacement Fund Clean Communities 9, , Click It Ticket 3, , Highlands- Plan Conformance 52, , Highlands- Initial Assessment Totals 56, , , ,903.45

19 Sheet 11 SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS Transferred Grant Balance from 2012 Cash Encumbrances Balance Balance Jan. 1, 2012 Budget Disbursed Cancelled Cancelled Dec. 31, 2012 Appropriations Clean Communities 14, , , Drunk Driving Enforcement 8, , Recycling Tonnage Grant 16, , , Click It Ticket 3, , Body Armor Replacement Fund 3, , , Raritan Highlands Highlands- Plan Conformance 10, , , Highlands- Initial Assessment Totals 57, , , ,097.83

20 SCHEDULE OF UNAPPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS Transferred Grant Balance Cash to 2012 Balance Jan. 1, 2012 Receipts Budget Dec. 31, 2012 Revenue Recycling Tonnage Grant 6, , , , Body Armor Replacement Fund Clean Communities 9, , Memorial 5K Sheet 12 Totals 15, , , ,967.50

21 * LOCAL DISTRICT SCHOOL TAX Debit Credit Balance January 1, 2012 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, June 30, 2013 Levy Calendar Year ,244, Paid 9,244, Balance December 31, 2012 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) * Not including Type I school debt service, emergency authorizations-schools, transfer to Board of Education for use of Local Schools. 9,244, ,244, # Must include unpaid requisitions. MUNICIPAL OPEN SPACE TAX - N/A Debit Credit Balance January 1, Levy Interest Earned Expenditures Balance December 31, Sheet 13

22 REGIONAL SCHOOL TAX (Provide a separate statement for each Regional District involved) Debit Credit Balance January 1, 2012 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, June 30, 2013 Levy Calendar Year 2012 Paid Balance December 31, 2012 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) # Must include unpaid requisitions. REGIONAL HIGH SCHOOL TAX Debit Credit Balance January 1, 2012 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, June 30, 2013 Levy Calendar Year 2012 Paid Balance December 31, 2012 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) # Must include unpaid requisitions. Sheet 14 N/A

23 COUNTY TAXES PAYABLE Debit Credit Balance January 1, 2012 County Taxes Due County for Added and Omitted Taxes Levy General County ,837, County Library County Health County Open Space Preservation 120, Due County for Added and Omitted Taxes , Paid 1,963, Balance December 31, 2012 County Taxes Due County for Added and Omitted Taxes 1,963, ,963, SPECIAL DISTRICT TAXES - N/A Debit Credit Balance January 1, Levy: (List Each Type of District Tax Separately - see Footnote) Fire Sewer Water Garbage Total 2012 Levy Paid Balance December 31, Footnote: Please state the number of districts in each instance. Sheet 15

24 STATE LIBRARY AID RESERVE FOR MAINTENANCE OF FREE PUBLIC LIBRARY WITH STATE AID Debit Credit Balance January 1, State Library Aid Received in Expended Balance December 31, RESERVE FOR EXPENSE OF PARTICIPATION IN FREE COUNTY LIBRARY WITH STATE AID Balance January 1, State Library Aid Received in Expended Balance December 31, RESERVE FOR AID TO LIBRARY OR READING ROOM WITH STATE AID (N.J.S.A. 40:54-35) Balance January 1, State Library Aid Received in Expended Balance December 31, RESERVE FOR LIBRARY SERVICES WITH FEDERAL AID Balance January 1, State Library Aid Received in Expended Balance December 31, Sheet 16 N/A

25 STATEMENT OF GENERAL BUDGET REVENUES 2012 Budget Realized Excess or Deficit* Surplus Anticipated , , Surplus Anticipated with Prior Written Consent of Director of Local Government Miscellaneous Revenue Anticipated: Adopted Budget 2,888, ,074, , Added by N.J.S. 40A:4-87:(List on 17a) See listing on Sheet 17a Source Total Miscellaneous Revenue Anticipated ,888, ,074, , Receipts from Delinquent Taxes , , (9,069.80) Amount to be Raised by Taxation: (a) Local Tax for Municipal Purposes ,390, (b) Addition to Local District School Tax Total Amount to be Raised by Taxation ,390, ,479, , ,938,854.12, 9,204,985.09, , ALLOCATION OF CURRENT TAX COLLECTIONS Debit Credit Current Taxes Realized in Cash (Total of Item 10 or 14 on Sheet 22) ,417, Amount to be Raised by Taxation Local District School Tax ,244, Regional School Tax Regional High School Tax County Taxes ,957, Due County for Added and Omitted Taxes , Special District Taxes Municipal Open Space Tax Reserve for Uncollected Taxes , Deficit in Required Collection of Current Taxes (or) Balance for Support of Municipal Budget (or) ,479, *Excess Non-Budget Revenue (see footnote) *Deficit Non-Budget Revenue (see footnote) * These items are applicable only when there is no "Amount to be Raised by Taxation" in the "Budget" column of the statement at the top of this sheet. In such instances, any excess or deficit in the above allocation would apply to "Non-Budget Revenue" only. allocation would apply to "Non-Budget Revenue" only. 16,687, ,687, Sheet 17

26 STATEMENT OF GENERAL BUDGET REVENUES 2012 (Continued) Miscellaneous Revenues Anticipated: Added by N.J.S. 40A:4-87 Source Budget Realized Excess or Deficit Total (Sheet 17) I hereby certify that the above list of Chapter 159 insertions of revenue have been realized in cash or I have received written notification of the award of public or private revenue. These insertions meet the statutory requirements of N.J.S.A 40A: 4-87 and matching funds have been provided if applicable. CFO Sinature: Sheet 17a

27 STATEMENT OF GENERAL BUDGET APPROPRIATIONS Budget as Adopted ,938, Budget - Added by N.J.S. 40A: Appropriated for 2012 (Budget Statement Item 9) ,938, Appropriated for 2012 by Emergency Appropriation (Budget Statement Item 9) Total General Appropriations (Budget Statement Item 9) ,938, Add: Overexpenditures (see footnote) Total Appropriations and Overexpenditures ,938, Deduct Expenditures: Paid or Charged [Budget Statement Item (L)] ,911, Paid or Charged - Reserve for Uncollected Taxes , Reserved , Total Expenditures ,889, Unexpended Balances Canceled (see footnote) , FOOTNOTES - RE: OVEREXPENDITURES: Every appropriation overexpended in the budget document must be marked with an * and must agree in the aggregate with this item. RE: UNEXPENDED BALANCES CANCELED: Are not to be shown as "Paid or Charged" in the budget document. In all instances "Total Appropriations" and "Overexpenditures" must equal the sum of "Total Expenditures" and "Unexpended Balances Canceled". SCHEDULE OF EMERGENCY APPROPRIATIONS FOR LOCAL DISTRICT SCHOOL PURPOSES - N/A (EXCEPT FOR TYPE I SCHOOL DEBT SERVICE) 2012 Authorizations N.J.S. 40A:4-46 (After adoption of Budget) N.J.S. 40A:4-20 (Prior to adoption of Budget) Total Authorizations Deduct Expenditures: Paid or Charged Reserved Total Expenditures Sheet 18

28 RESULTS OF 2012 OPERATION CURRENT FUND Debit Credit Excess of Anticipated Revenues: Miscellaneous Revenues Anticipated , Delinquent Tax Collections Required Collection of Current Taxes , Unexpended Balances of 2012 Budget Appropriations , Miscellaneous Revenue Not Anticipated , Miscellaneous Revenue Not Anticipated: Proceeds of Sale of Foreclosed Property (Sheet 27) Payments in Lieu of Taxes on Real Property Sale of Municipal Assets Unexpended Balances of 2011 Appropriation Reserves , Prior Years Interfunds Returned in , Appropriated Grants Cancelled Sewer and Water Fee Receivable Cancelled Garbage Collection Fee Receivable Cancelled Deferred School Tax Revenue: (See School Taxes, Sheets 13 & 14) Balance January 1, Balance December 31, Deficit in Anticipated Revenues: Miscellaneous Revenues Anticipated Delinquent Tax Collections , Required Collection of Current Taxes Interfund Advances Originating in , Increase in Snow Removal Trust 150, Refund of Prior Year Revenues 54, Increase in Reserve for Litigation 85, Deficit Balance - To Trial Balance (Sheet 3) Surplus Balance - To Surplus (Sheet 21) , ,252, ,252, Sheet 19

29 SCHEDULE OF MISCELLANEOUS REVENUES NOT ANTICIPATED Source Amount Realized Cable Television Franchise Fees $ 26, Copies and Other Fees Septic and Wells Road Opening 2, Towing Permits 2, Civic Central Rental 2, Water Connection Fees FEMA Reimbursement 22, Interest on Investments Tax Collector - Other Miscellaneous Revenue 5, Other Miscellaneous Receipts 31, Total Amount of Miscellaneous Revenues Not Anticipated (Sheet 19) 97, Sheet 20

30 SURPLUS - CURRENT FUND YEAR 2012 Debit Credit 1. Balance January 1, ,031, Excess Resulting from 2012 Operations , Amount Appropriated in the 2012 Budget - Cash , Amount Appropriated in 2012 Budget - with Prior Written Consent of Director of Local Government Services Balance December 31, ,511, ,981, ,981, ANALYSIS OF BALANCE DECEMBER 31, 2012 (FROM CURRENT FUND - TRIAL BALANCE) Cash ,280, Investments Sub Total 3,280, Deduct Cash Liabilities Marked with "C" on Trial Balance ,782, Cash Surplus ,498, Deficit in Cash Surplus Other Assets Pledged to Surplus: * (1) Due from State of N.J. Senior Citizens and Veterans Deduction , Deferred Charges # Cash Deficit # Due from State of N.J. Grants - Total Other Assets , * IN THE CASE OF A "DEFICIT IN CASH SURPLUS","OTHER ASSETS WOULD ALSO BE PLEDGED TO CASH LIABILITIES. # MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2010 BUDGET. (1) MAY BE ALLOWED UNDER CERTAIN CONDITIONS ,511, NOTE: Deferred charges for authorizations under N.J.S. 40A:4-55 (Tax Map, etc.), N.J.S. 40A:4-55 (Flood Damage, etc.), N.J.S. 40A: (Roads and Bridges, etc.) and N.J.S. 40A: (Public Exigencies, etc.) to extent of emergency notes issued and outstanding for such purposes, together with such emergency notes, may be omitted from this analysis. Sheet 21

31 (FOR MUNICIPALITIES ONLY) CURRENT TAXES LEVY 1. Amount of Levy as per Duplicate (Analysis) # $ or (Abstract of Ratables) $ 16,594, Amount of Levy Special District Taxes $ 3. Amount Levied for Omitted Taxes under N.J.S.A. 54: et seq $ 4. Amount Levied for Added Taxes under N.J.S.A. 54: et seq $ 5a. Subtotal 2012 Levy $ 16,640, b. Reductions due to tax appeals** $ 5c. Total 2012 Tax Levy $ 6. Transferred to Tax Title Liens $ 45, ,640, , Transferred to Foreclosed Property $ 8. Remitted, Abated or Canceled $ 32, Discount Allowed $ 10. Collected in Cash: In $ In 2012 * $ State's Share of 2012 Senior Citizens and Veterans Deductions Allowed $ R.E.A.P. Revenue $ Total to Line $ 11. Total Credits $ 12. Amount Outstanding December 31, $ 156, ,192, , ,417, ,453, , Percentage of Cash Collections to Total 2012 Levy, (Item 10 divided by Item 5c) is 98.66% Note: If municipality conducted Accelerated Tax Sale or Tax Levy Sale check here & complete sheet 22a. 14. Calculation of Current Taxes Realized in Cash: Total of Line 10 $ 16,417, Less: Reserve for Tax Appeals Pending State Division of Tax Appeals $ To Current Taxes Realized in Cash (Sheet 17) $ 16,417, Note A: In Showing the above percentage the following should be noted: Where Item 5 shows $1,500,000.00, and Item 10 shows $1,049,977.50, the percentage represented by the cash collections would be $1,049, / $1,500,000, or The correct percentage to be shown as Item 13 is 69.99% and not 70.00%, nor % # Note: On Items 1 if Duplicate (Analysis) Figure is used; be sure to include Senior Citizens and Veterans Deductions. * Include overpayments applied as part of 2012 collections. ** Tax Appeals pursuant to R.S. 54:3-21 et seq and/or R.S. 54:48-1 et seq approved by resolution by the governing body prior to introduction of municipal budget. Sheet 22

32 ACCELERATED TAX SALE / TAX LEVY SALE-CHAPTER 99 To Calculate Underlying Tax Collection Rate for 2012 Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to Chapter 99, P.L (1) Utilizing Accelerated Tax Sale Total of Line 10 Collected in Cash (sheet 22) $ LESS: Proceeds from Accelerated Tax Sale NET Cash Collected $ Line 5c (sheet 22) Total 2012 Tax Levy $ Percentage of Collection Excluding Accelerated Tax Sale Proceeds (Net Cash Collected divided by Item 5c) is % (2) Utilizing Tax Levy Sale Total of Line 10 Collected in Cash (sheet 22) $ LESS: Proceeds from Tax Levy Sale (excluding premium) NET Cash Collected $ Line 5c (sheet 22) Total 2012 Tax Levy $ Percentage of Collection Excluding Accelerated Tax Sale Proceeds (Net Cash Collected divided by Item 5c) is % Sheet 22a N/A

33 SCHEDULE OF DUE FROM/TO STATE OF NEW JERSEY FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS Debit Credit 1. Balance January 1, 2012 Due From State of New Jersey 10, Due To State of New Jersey 2. Sr. Citizens Deductions Per Tax Billings 10, Veterans Deductions Per Tax Billings 57, Sr. Citizens Deductions Allowed By Tax Collector Veterans Deductions Allowed By Tax Collector 6. Veterans Deductions Allowed By Tax Collector 2010 Taxes 7. Sr. Citizens Deductions Disallowed By Tax Collector 8. Sr. Citizens Deductions Disallowed By Tax Collector 2010 Taxes 9. Received in Cash from State 66, Balance December 31, 2012 Due From State of New Jersey 12, Due To State of New Jersey 79, , Calculation of Amount to be included on Sheet 22, Item Senior Citizen and Veterans Deductions Allowed Line 2 10, Line 3 57, Line Sub-Total 68, Less: Line 7 To Item 10, Sheet 22 68, Sheet 23

34 SCHEDULE OF RESERVE FOR TAX APPEALS PENDING - (N.J.S.A. 54:3-27) Debit Credit Balance January 1, 2012 Taxes Pending Appeals 141, Interest Earned on Taxes Pending Appeals Contested Amount of 2012 Taxes Collected which are Pending State Appeal (Item 14, Sheet 22) Interest Earned on Taxes Pending State Appeals Estimated assessment reductions 54, Cash Paid to Appellants (Including 5% Interest from Date of Payment) Closed to results of Operations (Portion of Appeal won by Municipality, including Interest) Balance December 31, 2012 Taxes Pending Appeals* 195, Interest Earned on Taxes Pending Appeals * Includes State Tax Court and County Board of Taxation 195, , Appeals Not Adjusted by December 31, Signature of Tax Collector License # Date Sheet 24

35 COMPUTATION OF APPROPRIATION: RESERVE FOR UNCOLLECTED TAXES AND AMOUNT TO BE RAISED BY TAXATION IN 2013 MUNICIPAL BUDGET YEAR 2013 YEAR Total General Appropriations for 2013 Municipal Budget Statement Item 8(L) (Exclusive of Reserve for Uncollected Taxes Local District School Tax - Actual Estimate** Regional School District Tax - Actual Estimate* Regional High School Tax - School Budget Actual Estimate* County Tax 6. Special District Taxes 7. Municipal Open Space Tax Actual Estimate* Actual Estimate* Actual Estimate* Total General Appropriations & Other Taxes Less: Total Anticipated Revenues from 2013 in Municipal Budget (Item 5) Cash Required from 2013 Taxes to Support Local Municipal Budget and Other Taxes Amount of Item 10 Divided by % [ ] Equals Amount to be Raised by Taxation (Percentage used must not exceed the applicable percentage shown by Item 13, Sheet 22) Analysis of Item 11: Local District School Tax (Amount Shown on Line 2 Above) Regional School District Tax (Amount Shown on Line 3 Above) Regional High School Tax (Amount Shown on Line 4 Above) County Tax (Amount Shown on Line 5 Above) County Tax (Amount Shown on Line 6 Above) Special District Tax (Amount Shown on Line 6 Above) Municipal Open Space Tax (Amount Shown on Line 7 Above) * May not be stated in an amount less than 'actual' Tax of Year 2012 ** Must be stated in the amount of the proposed budget submitted by the Local Board of Education to the Commissioner of Education on January 15, 2013 (Chap. 136, P.L. 1978). Consideration must be given to calendar year calculation. Tax in Local Municipal Budget 12. Total Amount (see Line 11) Appropriation: Reserve for Uncollected Taxes (Budget Statement, Item 8 (M) (Item 11, Less Item 10) Computation of "Tax in Local Municipal Budget" Item 1 - Total General Appropriations Item 12 - Appropriation: Reserve for Uncollected Taxes Sub-Total Less: Item 9 - Total Anticipated Revenues Amount to be Raised by Taxation in Municipal Budget Note: The amount of anticipated reveneues (Item 9) may never exceed the total of Items 1 and 12. Sheet 25

36 ACCELERATED TAX SALE - CHAPTER 99 Calculation To Utilize Proceeds in Current Budget As Deduction To Reserve For Uncollected Taxes Appropriation Note: This sheet should be completed only if you are conducting an accelerated tax sale for the first time in the current year. A. Reserve for Uncollected Taxes (sheet 25, Item 12) $ B. Reserve for Uncollected Taxes Exclusion: Outstanding Balance of Delinquent Taxes (sheet 26, Item 14A) x % of collection (Item 16) $ C. TIMES: % of increase of Amount to be Raised by Taxes over Prior Year % [(2013 Estimated Total Levy Total Levy) / 2012 Total Levy D. Reserve for Uncollected Taxes Exclusion Amount $ [(B x C ) + B] E. Net Reserve for Uncollected Taxes Appropriation in Current Budget $ (A - D) 2013 Reserve for Uncollected Taxes Appropriation Calculation (Actual) 1. Subtotal General Appropriations (item 8(L) budget sheet 29 $ 2. Taxes not included in the Budget (AFS 25, items 2 thru 7) $ Total $ 3. Less: Anticipated Revenues (item 5, budget sheet 11) $ 4. Cash Required $ 5. Total Required at % (items 4+6) $ 6. Reserve for Uncollected Taxes (item E above) $ Sheet 25a N/A

37 SCHEDULE OF DELINQUENT TAXES AND TAX TITLE LIENS Debit Credit 1. Balance January 1, , A. Taxes , B. Tax Title Liens , Canceled: A. Taxes B. Tax Title Liens Transferred to Foreclosed Tax Title Liens: A. Taxes B. Tax Title Liens , Added Taxes Added Tax Title Liens Adjustment between Taxes (Other than Current year) and Tax Title Liens: A. Taxes - Transfers to Tax Title Liens B. Tax Title Liens - Transfers from Taxes Balance Before Cash Payments 205, Totals 234, , Balance Brought Down 205, Collected: 180, A. Taxes , B. Tax Title Liens Interest and Costs Tax Sale Taxes Transferred to Liens , Taxes , Balance December 31, , A. Taxes , B. Tax Title Liens , Totals 396, , Percentage of Cash Collections to Adjusted Amount Outstanding (Item No. 10 divided by item No. 9) is 88.01% 17. Item No. 14 multiplied by percentage shown above is 189, and represents the maximum amount that may be anticipated in (See Note A on Sheet 22 - Current Taxes) (1) These amounts will always be the same. Sheet 26

38 SCHEDULE OF FORECLOSED PROPERTY (PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION) Debit Credit 1. Balance January 1, , Forclosed or Deeded in Tax Title Liens Taxes Receivable A B. Transfer from Tax Title Liens , Adjustment to Assessed Valuation , Adjustment to Assessed Valuation Sales 9. Cash * Contract Mortgage Loss on Sales Gain on Sales Balance December 31, , CONTRACT SALES - N/A 491, , Debit Credit 15. Balance January 1, Sales from Foreclosed Property Collected * Balance December 31, MORTGAGE SALES - N/A Debit Credit 20. Balance January 1, Sales from Foreclosed Property Collected * Balance December 31, Analysis of Sale of Property: $ * Total Cash Collected in 2012 ( ) Realized in 2012 Budget To Results of Operation (Sheep 19) Sheet 27

39 DEFERRED CHARGES -MANDATORY CHARGES ONLY- CURRENT, TRUST, AND GENERAL CAPITAL FUNDS (Do not include the emergency authorizations pursuant to N.J.S. 40A:4-55, N.J.S. 40A: or N.J.S. 40A: listed on Sheets 29 and 30.) Amount Caused By Dec. 31, 2011 Amount in Amount Balance per Audit 2012 Resulting as at Report Budget from 2012 Dec. 31, Emergency Authorization - Municipal * $ $ $ $ 2. Emergency Authorizations - Schools $ $ $ $ 3. Deficit in Trust - $ $ $ $ Animal Control Fund $ $ $ $ 4. Overexpenditure of $ $ $ $ 5. Appropriation Reserves $ $ $ $ 6. $ $ $ $ 7. $ $ $ $ 8. $ $ $ $ 9. $ $ $ $ * Do not include items funded or refunded as listed below. EMERGENCY AUTHORIZATIONS UNDER N.J.S. 40A:4-47 WHICH HAVE BEEN FUNDED OR REFUNDED UNDER N.J.S. 40A:2-3 or N.J.S. 40A: N/A Date Purpose Amount 1. $ 2. $ 3. $ 4. $ 5. $ JUDGEMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED - N/A Appropriated for in Budget of In favor of On Account of Date Entered Amount Year $ 2. $ 3. $ 4. $ Sheet 28

40 N.J.S. 40A:4-53 SPECIAL EMERGENCY - TAX MAP; REVALUATION; MASTER PLAN; REVISION AND CODIFICATION OF ORDINANCES; DRAINAGE MAPS FOR FLOOD CONTROL; PRELIMINARY ENGINEERING STUDIES, ETC. FOR SANITARY SEWER SYSTEM; MUNICIPAL CONSOLIDATION ACT; FLOOD OR HURRICANE DAMAGE. Date Purpose Amount Authorized Not Less Than 1/5 of Amount Authorized* Balance REDUCED IN 2012 Balance Dec. 31, 2011 By 2012 Canceled Dec. 31, 2012 Budget by Resolution Sheet 29 N/A Totals It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S. 40A:4-53 et seq. and are recorded on this page. Chief Financial Officer * Not less than one-fifth (1/5) of amount authorized but not more than the amount shown in the column ''Balance Dec. 31, 2012'' must be entered here and then raised in the 2013 budget.

41 N.J.S. 40A:4-55.1, ET SEQ., SPECIAL EMERGENCY - DAMAGE CAUSED TO ROADS OR BRIDGES BY SNOW, ICE, FROST OR FLOOD N.J.S. 40A: , ET SEQ., SPECIAL EMERGENCY - PUBLIC EXIGENCIES CAUSED BY CIVIL DISTURBANCES Date Purpose Amount Authorized Not Less Than 1/3 of Amount Authorized* Balance REDUCED IN 2012 Balance Dec. 31, 2011 By 2012 Canceled Dec. 31, 2012 Budget by Resolution Sheet 30 N/A Totals It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S. 40A: et seq. and N.J.S. 40A: et seq. and are recorded on this page. Chief Financial Officer * Not less than one-third (1/3) of amount authorized but not more than the amount shown in the column ''Balance Dec. 31, 2012'' must be entered here and then raised in the 2013 budget.

42 SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2013 DEBT SERVICE FOR BONDS (MUNICIPAL) GENERAL CAPITAL BONDS Source Debit Credit 2013 Debt Service Outstanding, January 1, ,442, Issued Paid , Outstanding, December 31, ,797, ,442, ,442, Bond Maturities - General Capital Bonds , Interest on Bonds * , Assessment Serial Bonds - N/A Outstanding, January 1, Issued Paid Outstanding, December 31, Bond Maturities - Assessment Bonds Interest on Bonds * Total "Interest on Bonds - Debt Service" (* Items) , LIST OF BONDS ISSUED DURING N/A Purpose Date of Interest 2013 Maturity Amount Issued Issue Rate Total Sheet 31

43 SCHEDULE OF LOANS ISSUED AND OUTSTANDING AND 2013 DEBT SERVICE FOR LOANS (COUNTY) (MUNICIPAL) Morris County MUA LOAN Debit Credit 2013 Debt Service Outstanding, January 1, , Issued Paid , Outstanding, December 31, , , , Loan Maturities $ 66, Interest on Loans $ 4, Total 2013 Debt Service for Morris County MUA Loan $ 71, NJ Wastewater Treatment LOAN Outstanding, January 1, , Issued Paid , Outstanding, December 31, , , , Loan Maturities $ 430, Interest on Loans $ 10, Total 2013 Debt Service for NJ Wastewater Treatment_ Loan $ 440, LIST OF LOANS ISSUED DURING N/A Purpose Date of Interest 2013 Maturity Amount Issued Issue Rate Total Sheet 31a

44 SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2013 DEBT SERVICE FOR BONDS TYPE I SCHOOL TERM BONDS Debit Outstanding, January 1, Credit 2013 Debt Service Paid Outstanding, December 31, Bond Maturities - Term Bonds Interest on Bonds * TYPE I SCHOOL SERIAL BOND $ $ Outstanding, January 1, Issued Paid Outstanding, December 31, Interest on Bonds* $ 2013 Bond Maturities - Serial Bonds Total "Interest on Bonds - Type I School Debt Service" (*Items) $ $ LIST OF BONDS ISSUED DURING 2012 Purpose 2013 Maturity Amount Issued Date of Interest Issue Rate Total INTEREST REQUIREMENT - CURRENT FUND DEBT ONLY Outstanding 2013 Interest Dec. 31, 2012 Requirement 1. Emergency Notes Special Emergency Notes Tax Anticipation Notes Interest on Unpaid State and County Taxes $ $ $ $ $ $ $ $ $ $ 6. Sheet 32 N/A $ $

45 DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES) Title or Purpose of Issue Amount 2013 Budget Requirement Original Original of Note Date Date Rate Interest Amount Date of Outstanding of of of For Principal For Interest Computed to Issued Issue * Dec. 31, 2012 Issue Maturity Interest * * (Insert Date) ; Sanitary Sewer Improvements to Parker Road/ Circle Drive/ Southard Road 494, /30/ , /20/ /19/ % 6, , /19/ Sheet Total 494, , , , Memo: Designate all "Capital Notes" issued under N.J.S. 40A:2-8(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually Memo: Type 1 School Notes should be separately listed and totaled. Memo: Refunding Bond Aticipation Notes should be separately listed and totaled. * "Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued. All notes with an original date of issue of 2010 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2013 or written intent of permanent financing submitted with statement. ** If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column. (Do not crowd - add additional sheets)

46 DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES) Title or Purpose of Issue Amount 2013 Budget Requirement Original Original of Note Date Rate Interest Amount Date of Outstanding of of For Principal For Interest Computed to Issued Issue * Dec. 31, 2012 Maturity Interest * * (Insert Date) N/A Sheet 33a Total 494, , , , Memo: Designate all "Capital Notes" issued under N.J.S. 40A:2-8(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually Memo: Type 1 School Notes should be separately listed and totaled. * "Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued All notes with an original date of issue of 2010 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2013 or written intent of permanent financing submitted with statement. ** If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column (Do not crowd - add additional sheets)

47 DEBT SERVICE FOR ASSESSMENT NOTES Title or Purpose of Issue Amount 2013 Budget Requirement Original Original of Note Date Rate Interest Amount Date of Outstanding of of For Principal For Interest Computed to Issued Issue * Dec. 31, 2012 Maturity Interest * * (Insert Date) N/A Sheet Total Memo: *See Sheet 33 for clarification of "Original Date of Issue" Assessment Notes with an original date of issue of December 31, 2002 or prior must be appropriated in full in the 2005 Dedicated Assessment Budget or written intent of permanent financing submitted with statement. ** Interest on Assessment Notes must be included in the Current Fund Budget appropriation "Interest on Notes" (Do not crowd - add additional sheets)

48 SCHEDULE OF CAPITAL LEASE PROGRAM OBLIGATIONS Purpose Amount of Lease Obligation Outstanding 2012 For Principal 2013 Budget Requirement For Interest/Fees N/A Sheet 34a Total (Do not crowd - add additional sheets)

49 SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) IMPROVEMENTS Balance - January 1, Authorizations Funded Balance - December 31, 2012 Specify each authorization by purpose. Do not merely designate by a code number. Funded Unfunded by Other Sources Expended Funded Unfunded Sanitary Sewer System 41, , Fire House Repairs 4, , Various Capital Improvements 3, , Renovations to Municipal Building 95, , Various General Improvements 10, , Firemen's Field Playground Equipment Various General Improvements 185, , , Sanitary Sewer Improvements to Parker Sheet 35 Road/Circle Drive/Southard Road 321, , Realignment of Howard Boulevard 161, , , , Reconstruction of Howard Boulevard and Altenbrand Avenue 2, , Dunlap and Rooney Road Improvements 5, , , Howard Blvd Pedestrian Walk Way 220, , , Total , , , , , , Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.

50 GENERAL CAPITAL FUND SCHEDULE OF CAPITAL IMPROVEMENT FUND Debit Credit Balance January 1, , Received from 2012 Budget Appropriation * , Improvement Authorizations Canceled (financed in whole by the Capital Improvement Fund) Preliminary Costs Cancelled List by Improvements-Direct Charges Made for Preliminary Costs: Appropriated to Finance Improvement Authorizations Balance December 31, , , , * The full amount of the 2012 budget appropriation should be transferred to this account unless the balance of the appropriation is to be permitted to lapse. Sheet 36

51 GENERAL CAPITAL FUND SCHEDULE OF DOWN PAYMENT ON IMPROVEMENTS - N/A Debit Credit Balance January 1, X Received from 2012 Budget Appropriation * X Received from 2012 Emergency Appropriation * X Appropriated to Finance Improvement Authorizations X X Balance December 31, X * The full amount of the 2012 appropriation should be transferred to this account unless the balance of the appropriation is permitted to lapse. CAPITAL IMPROVEMENTS AUTHORIZED IN 2012 AND DOWN PAYMENTS (N.J.S. 40A:2-11) - N/A GENERAL CAPITAL FUND ONLY Purpose Amount of Down Total Down Payment Payment in Budget Amount Obligations Provided by of 2012 or Prior Appropriated Authorized Ordinance Years Realignment of Howard Boulevard 142, , Howard Blvd Pedestrian Walk Way 220, , Total , , NOTE - Where amount in column "Down Payment Provided by Ordinance" in LESS than 5% of amount in column "Total Obligations Authorized", explanation must be made part of or attached to this sheet. County of Morris - CDBG Grant 142, New Jersey DOT Grant 220, Total 362, Sheet 37

52 GENERAL CAPITAL FUND STATEMENT OF CAPITAL SURPLUS YEAR Debit Credit Balance January 1, Premium on Sale of Bonds Funded Improvement Authorizations Canceled X 2, X X Collection of Grant Funds on Fully Funded Ordinance 10, Premium on Note Sale Appropriated to Finance Improvement Authorizations X Appropriated to 2012 Budget Revenue X Balance December 31, , X 12, , BONDS ISSUED WITH A COVENANT OR COVENANTS NOT APPLICABLE 1. Amount of Serial Bonds Issued Under Provisions of Chapter 233, P.L. 1944, Chapter 268, P.L. 1944, Chapter 428, P.L or Chapter 77, Article VI-A, P.L. 1945, with Covenant or Covenants; Outstanding December 31, Amount of Cash in Special Trust Fund as of December 31, 2012 (Note A) 3. Amount of Bonds Issued Under Item 1 Maturing in Amount of Interest on Bonds with a Covenant Requirement 5. Total of 3 and 4 - Gross Appropriation 6. Less Amount of Special Trust Fund to be Used 7. Net Appropriation Required NOTE A - This amount to be supported by confirmation from bank or banks Footnote: Any formula other than the one shown above and required to be used by covenant or covenants is to be attached hereto. Item 5 must be shown as an item of appropriation, short extended, with Item 6 shown directly following as a deduction and with the amount of Item 7 extended into the 2012 appropriation column. Sheet 38

53 MUNICIPALITIES ONLY IMPORTANT! This Sheet Must Be Completely Filled in or the Statement Will be Considered Incomplete (N.J.S.A. 52:27BB-55 as Amended by Chap. 211 P.L. 1981) A. 1. Total Tax Levy for the Year 2012 was $ 16,640, Amount of Item 1 Collected in 2012 (*) $ 16,417, Seventy (70) percent of Item 1 (*) Including prepayments and overpayments applied. $ 11,648, B. 1. Did any maturities of bonded obligations or notes fall due during the year 2012? Answer YES or NO YES 2. Have payments been made for all bonded obligations or notes due on or before December 31, 2012? Answer YES or NO YES If answer is "NO" give details NOTE: If answer to item B1 is YES, then Item B2 must be answered C. Does the appropriation required to be included in the 2013 budget for the liquidation of all bonded obligations or notes exceed 25% of the total of appropriations for operating purposes in the budget for the year just ended? Answer YES or NO: NO D. 1. Cash Deficit % of 2011 Tax Levy for all purposes: Levy-- $ = N/A 3. Cash deficit 2012 N/A 4. 4% of 2012 Tax Levy for all purposes: Levy-- $ = N/A E. Unpaid Total 1. State Taxes 2. County Taxes 3. Amounts due Special Districts $ $ $ $ -0- $ $ Amounts due Districts for Local School Tax $ N/A N/A $ $ $ -0- Sheet 39

54 INSTRUCTIONS IN PREPARATION OF ANNUAL FINANCIAL STATEMENT OF 2012 The arrangement of the schedules is shown by the index appearing at the bottom hereof. The statement is prepared on a full cash basis. Any variations from a lull cash basis must be taken up with the Division in advance of the preparation of the statement and the budget. Summary statements only of debt service are required. The use of summarized forms is permitted to conserve time. Responsibility for the supporting detail is placed on the chief financial officer who must be in a position to support the summarized figures. No sheets should be eliminated, except utility fund sheets under the conditions stipulated on sheet 2. Those sheets not filled in should be marked "Not Applicable". INDEX 1, 1a & 1b. Certification and Affidavit 1c. Municipal Budget Local Examination Certification 1d. Report of Federal and State Financial Assistance Expenditures of Awards 2 Instructions and Certification 3, 3a & 3b. Trial Balance Current Fund 4 Trail Balance Public Assistance Fund 5 Trial Balance Federal and State Funds 6 & 6b. Trial Balance Trust Funds / Schedule of Trust Fund Reserves 6a. Municipal Public Defender Certification P.L. 1997, C Analysis of Trust Assessment Cash and Investments Pledged to Liabilities and Surplus 8 Trial Balance Capital Fund 9 & 9a. Cash Reconciliation 10 Federal and State Grants Receivable 11 & 11a. Appropriated Reserves for Federal and State Grants 12 Unappropriated Reserves for Federal and State Grants 13 Local District School Tax Municipal Open Space Tax 14 Regional School Tax Regional High School Tax 15 County Taxes Payable Special District Taxes 16 Reserves for State and Federal Aid for Library Services 17 & 17a. General Budget Revenues 17 Allocation of Current Tax Collections 18 General Budget Appropriations 18 Emergency Appropriations for Local District School Purposes 19 Results of 2012 Operation Current Fund 20 Schedule of Miscellaneous Revenues Not Anticipated 21 Surplus Account and Analysis of Balance 22 Current Tax Levy 22a. Accelerated Tax Sale/Tax Levy Sale Chapter 99 To Calculate Underlying Tax Collection Rate for Due from/to State of New Jersey for Senior Citizens and Veterans Deductions 24 Reserve for Tax Appeals Pending (N.J.S.A. 54:3 37) 25 Municipal Budget Computation of "Reserve for Uncollected Taxes" and "Amount to be Raised by Taxation" 25a. Accelerated Tax Sale Chapter 99. Calculation to Utilize Proceeds in Current Budget as Deduction to Reserve for Uncollected Taxes Appropriation. 26 Delinquent Taxes and Tax Title Liens 27 Foreclosed Property; Contract Sales; Mortgage Sales 28 Deferred Charges and List of Judgments Current 29 Emergency Tax Map; Revaluation: Master Plan; Revisions and Codification of Ordinance; Drainage Maps for Flood Control; Preliminary Studies, etc. for Sanitary Sewer Systems, Municipal Consolidation Act; Flood or Hurricane Damage 30 Emergency Damage to Roads and Bridges by Snow, Ice, etc.; Public Exigencies Caused by Civil Disturbances 31 & 31a. Summary Statement of Debt Service Requirements Municipal (or County) 32 Summary Statement of Debt Service Requirements School Type I and Current 33 Debt Service for Notes (Other than Assessment Notes) 34 & 34a. Debt Service for Assessment Notes / Schedule of Capital Lease Program Obligations 35 & 35a. Improvement Authorizations 36 Capital Improvement Fund 37 Down Payment 37 Capital Improvements Authorized in General Capital Surplus, Bond Covenants 39 Required Information (N.J.S.A. 52:27BB 55 as amended by Chap. 211, P.L. 1981) UTILITIES ONLY 40 Instructions 41 & 55. Trial Balance Utility Fund 42 & 56. Trial Balance Utility Assessment Trust Funds 43 & 57. Analysis of Utility Assessment Trust Cash and Investments Pledged to Liabilities and Surplus 44 & 58. Utility Revenues and Appropriations 45 & Utility Operations 46 & 60. Results of Operation, Operating Surplus and Analysis 47 & 61. Utility Accounts Receivable; Utility Liens 48 & 62. Deferred Charges and List of Judgments Utility 49 & 63. Summary Statement of Debt Service Requirements 49a & 63a. Summary Statement of Loan Requirements 50 & 64. Debt Service for Utility Notes (Other than Utility Assessment Notes) 51 & 65. Debt Service for Utility Assessment Notes 51a & 65a. Schedule of Capital Lease Program Obligations 52 & 66. Improvement Authorizations (Utility Capital) 53 & 67. Capital Improvement Fund and Down Payments 54 & 68. Utility Capital Improvements Authorized in 2012; Utility Capital Surplus Sheet 69