UNIFORM CONSTRUCTION CODE CERTIFICATION BY CONSTRUCTION CODE OFFICIAL

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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 2015 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 GROUP #3 - INELIGIBLE 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 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 lien 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 Borough of Roselle Chief Financial Officer: Signature: N/A 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 Chief Financial Officer: Signature: Certificate #: Date: Sheet 1c

5 Fed I.D. # Borough of Roselle Municipality Union County Report of Federal and State Financial Assistance Expenditures of Awards Fiscal Year Ending: December 31, 2015 (1) (2) (3) Federal programs State Other Federal Expended Programs Programs (administered by Expended Expended the state) TOTAL $ 506, $ 198, $ Type of audit required by Federal Uniform Guidance and State of New Jersey OMB 15-08: Single Audit Program Specific Audit X Financial Statement Audit Performed in Accordance With Government Auditing Standards (Yellow Book) None 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 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey OMB The single audit threshold has been increased to $750, with the Fiscal Year beginning 01/01/15. Expenditures are defined in section of the Uniform Guidance. (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 IMPORTANT! READ INSTRUCTIONS NOT APPLICABLE INSTRUCTION The following certification is to be used ONLY in the event there is NO municipally operated utility. If there is a utility operated by the municipality or if a "utility fund" existed on the books of account, do not sign this statement and do not remove any of the UTILITY sheets from the document. CERTIFICATION I hereby certify that there was no "utility fund" on the books of account and there was no utility owned and operated by the of County of during the year 2015 and that sheets 40 to 68 are unnecessary. I have therefore removed from this statement the sheets pertaining only to utilities Name: Title: Registered Municipal Accountant (This must be signed by the Chief Financial Officer, Comptroller, Auditor or Registered Municipal Accountant.) NOTE: When removing the utility sheets, please be sure to refasten the "index" sheet (the last sheet in the statement) in order to provide a protective cover sheet to the back of the document. MUNICIPAL CERTIFICATION OF TAXABLE PROPERTY AS OF OCTOBER 1, 2015 Certification is hereby made that the Net Valuation Taxable of property liable to taxation for the tax year 2015 and filed with the County Board of Taxation on January 10, 2016 in accordance with the requirements of N.J.S.A. 54:4-35, was in the amount of $ SIGNATURE OF TAX ASSESSOR BOROUGH OF ROSELLE MUNICIPALITY UNION COUNTY Sheet 2

7 NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE - CURRENT FUND AS AT DECEMBER 31, 2015 Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked with "C" -- Taxes Receivable Must Be Subtotaled Title of Account Debit Credit Cash - Treasurer $5,758, Change Fund Petty Cash $5,759, State of New Jersey - Senior Citizens and Veterans 173, Taxes Receivable 2,327, Taxes Title Liens 490, Revenue Accounts Receivable 31, Foreclosed Property 2,027, Interfunds: Animal Control Trust Fund 3, Trust Other Fund 246, General Capital Fund Federal And State Grant Fund 74, Miscellaneous Accounts Receivable 14, Deferred Charges: Special Emergency 40A: , Emergency 40A: , Overexpenditure of Appropriations 19, Appropriation Reserves 1,969, Encumbrances Payable 520, Prepaid Taxes 182, Tax Overpayments 168, Due State of New Jersey 248, Reserve for: Tax Maps/Recodification of Ordinances 159, D.C.A. Fees Due State of New Jersey 2, Marriage Licenses Due State of New Jersey 2, Sale of Municipal Assets 95, (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 AS AT DECEMBER 31, 2015 Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked with "C" -- Taxes Receivable Must Be Subtotaled Title of Account Debit Credit County Taxes Payable 6, School Taxes Payable 246, $3,675, C Reserve for Receivables 5,128, Fund Balance 2,552, $11,356, $11,356, (Do not crowd - add additional sheets) Sheet 3a

9 NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE - SUMMARY CURRENT FUND AND STATE AND FEDERAL GRANTS AS AT DECEMBER 31, 2015 Title of Account Debit Credit Cash $5,806, Taxes Receivable Tax Title Liens Foreclosed Property Other Receivables State and Federal Grants Receivable Emergencies and Deferred Charges ,327, , ,027, , ,338, , Total Assets $12,816, Cash Liabilities Reserve for Receivables Fund Balance $5,135, ,128, ,552, Total Liabilities, Reserves and Fund Balance $12,816, (Do not crowd - add additional sheets) Sheet 3b

10 POST CLOSING TRIAL BALANCE - PUBLIC ASSISTANCE FUND ACCOUNTS #1 AND #2* AS AT DECEMBER 31, 2015 Title of Account Debit Credit PUBLIC ASSISTANCE TRUST FUND #1 ` Cash - Treasurer $13, Reserve for Expenditures $13, $13, $13, (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

11 POST CLOSING TRIAL BALANCE FEDERAL AND STATE GRANTS AS AT DECEMBER 31, 2015 Title of Account Debit Credit Cash Grants Receivable Due Current Fund $47, ,338, , Due General Capital Fund Grants Appropriated $347, ,068, Encumbrances Grants Unappropriated 44, $1,460, $1,460, (Do not crowd - add additional sheets) Sheet 5

12 POST CLOSING TRIAL BALANCE - TRUST FUNDS (Assessment Section Must Be Separately Stated) AS AT DECEMBER 31, 2015 Title of Account Debit Credit ANIMAL CONTROL TRUST FUND Cash $8, Due Current Fund $3, Due State of New Jersey Reserve for Expenditures 4, $8, $8, TRUST OTHER FUND Cash $4,393, Community Development Block Grant Receivable 20, Due Current Fund $246, Due State of NJ Due General Capital Fund 35, Reserve For: CDBG 92, Miscellaneous Reserves 4,039, $4,413, $4,413, (Do not crowd - add additional sheets) Sheet 6

13 POST CLOSING TRIAL BALANCE - TRUST FUNDS (Assessment Section Must Be Separately Stated) NOT APPLICABLE AS AT DECEMBER 31, 2015 Title of Account Debit Credit (Do not crowd - add additional sheets) Sheet 6a

14 MUNICIPAL PUBLIC DEFENDER CERTIFICATION Public Law 1997, C. 256 Municipal Public Defender Expended Prior Year 2014:... (1) $ 4, x 25% (2) $ 1, Municipal Public Defender Trust Cash Balance December 31, 2015:... (3) $ 36, Note: If the 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 service 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, N.J ) Amount in excess of the amount expended: 3 - (1 + 2) =... $ -0- The undersigned certifies that the municipality has complied with the regulations governing Municipal Public Defender as required under Public Law 1998, C.256. Chief Financial Officer: Signature: Certificate #: Date: Sheet 6b

15 Schedule of Trust Fund Deposits and Reserves Purpose Amount Receipts Expended Balance December 31, as at 2014 per December 31, Audit Report Tax Sale Premiums and Redemptions $ 1,799, $ 2,340, ,968, $ 2,170, Public Defender 26, , , , State Unemployment Insurance 6, , Special Law Enforcement 63, , , , Miscellaneous 33, , , Recycling 33, , Centennial Celebration P.O.A.A. 19, , , , Recreation 57, , , , Marriage License Fees Police Dept. Donations 5, , Roselle Golf Course-Developer 594, , Book Bag Drive Scholarship Grant/Bus Reimbursement Community Policing Unit 20, , , , st Century Gala 1, , Police Outside Employment 73, , , , Holiday Decorations Snow Removal 9, , Payroll Deduction 239, ,111, ,919, , Fire Prevention 2, , Escrow Deposits 165, ,058, , , Totals: $ 2,548, $ 10,489, $ 8,997, $ 4,039, Sheet 6c

16 ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO LIABILITIES AND SURPLUS Assessment Serial Bond Issues: x x x x x x x x *Less Assets "Unfinanced" x x x x x x x x Not Applicable Audit RECEIPTS Title of Liability to which Cash Balance Assessments Current Balance and Investments are Pledged Dec. 31, 2014 and Liens Budget Transfer Disbursements Dec. 31, 2015 Sheet 7 Assessment Bond Anticipation Note Issues: x x x x x x x x Other Liabilities Trust Surplus Cash Deficit Totals *Show as red figure

17 POST CLOSING TRIAL BALANCE - GENERAL CAPITAL FUND AS AT DECEMBER 31, 2015 Title of Account Debit Credit Est. Proceeds Bonds and Notes Authorized $413, x Bonds and Notes Authorized but Not Issued x $413, Cash 4,148, Deferred Charges: Funded 3,296, Unfunded 30,205, Grants Accounts Receivable 2,024, Due Current Fund Due CDBG Trust Fund 35, Due Grant Fund 347, Bond Anticipation Note 30,055, Serial Bonds 1,893, Green Acres Loans Payable 89, EIT Loans Payable 1,313, Capital Improvement Fund 34, Contracts Payable 1,653, Reserve for Grants Receivable 351, Reserve for Basketball Court Improvements 42, Miscellaneous Receipts 6, Improvement Authorizations: Funded 101, Unfunded 4,262, Fund Balance 252, $40,470, $40,470, Analysis of Estimated Proceeds Deferred Unfunded $30,205, Less: Bond Anticipation Note (30,055,405.00) Add: Cash on Hand 263, $413, (Do not crowd - add additional sheets) Sheet 8

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19 CASH RECONCILIATION DECEMBER 31, 2015 (cont'd.) LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT" TD Bank AC# $6,297, , , , , ,868, ,215, , , , ,285, , , , , , , , , , $14,741, 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

20 2015 Grant Balance Budget Received Unappropriated Canceled Balance Jan. 1, 2015 Revenue Applied Dec. 31, 2015 Realized Alcohol Education Rehabilitation Fund $ $ Body Armor Replacement Fund , , Brownfields Assessment 115, , Bulletproof Vest Partnership Grant 19, , Green Communities Grant 2, , Greening Union County Grant 9, , Hazard Mitigation Grant Program 75, , Municipal Alliance Grant 31, , , Municipal Stormwater Storm. 10, , Summer Food Program 34, , Summer Food Program - '14 23, , Summer Food Program - '15 47, , , MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE Alcohol Education Rehabilitation Fund $2, $2, Sheet 10 Clean Communities 35, , County of Union Homeland Security Edward Byrnes Memorial Justice 45, , Municipal Alliance Grant 6, , Recycling Tonnage Grant 52, ,423.32

21 2015 Grant Balance Budget Received Unappropriated Canceled Balance Jan. 1, 2015 Revenue Applied Dec. 31, 2015 Realized Operation Safe Streets 4, , ROID 15, , , , Safe Routes to Schools 4, , WIA Youth Funding 135, , Healthy Neighborhoods 2, , WIA Youth Program 21, , WIA National Emergency Grant 80, , WIA Youth Works Program 37, , Workforce Investment Youth Program In School Youth 80, , , NJ DOT Central Business Midtown Grant 500, , NJ DOT SRTS Pedestrian Walkway Grant 109, , , Heart Grant 1, , NJ Division of Highway Safety Grant 4, , Drive Sober Get Pulled Over 17, , , Click it or Ticket 4, , MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE Sheet 10a Workforce Investment Youth Program out of School Youth 57, , , Safe and Secure Communities 60, , Safe and Secure Communities 60, ,000.00

22 2015 Grant Balance Budget Received Unappropriated Canceled Balance Jan. 1, 2015 Revenue Applied Dec. 31, 2015 Realized Over the Limit Under Arrest 2, , Drunk Driving Enforcement Fund , , Totals $1,321, $431, $288, $52, $73, $1,338, MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE Sheet 10b

23 SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS Transferred from 2015 Grant Balance Budget Appropriations Prior Year Expended Rasied Canceled Balance Jan. 1, 2015 Budget Appropriation Encumbrances in Budget Dec. 31, 2015 By 40A:4-87 Summer Food Program $75, $75, Alcohol Education Rehabilitation Fund 10, , , , Summer Food Program $47, , , Drive Sober Get Pulled Over 7, , , , Municipal Alliance 5, , , $1, , , Safe and Secure Communities 60, , , , Workforce Investment Youth Program out of School Youth 24, , UEZ Administration Grant-13 22, , UEZ Façade Improvement Program 188, , , UEZ Façade Improvement Grant 100, , Workforce Investment Youth Program In School Youth 38, , , Union County Recycling Enhancement 4, , Workforce Investment Youth Program In School Youth , , , Healthy Neighborhoods 10, , NJ Division of Highway Safety Grant 4, , Sheet 11 Municipal Alliance-Match 4, , UEZ Roselle First 10, ,000.00

24 SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS (cont.) Transferred from 2015 Grant Balance Budget Appropriations Prior Year Expended Rasied Canceled Balance Jan. 1, 2015 Budget Appropriation Encumbrances in Budget Dec. 31, 2015 By 40A:4-87 WIA YOUTH WORKS PROGRAM ($35,295.64) 35, WIA NATIONAL EMERGENCY 39, $2, , Over the Limit Under Arrest 5, , EDWARD BYRNES MEMORIAL JUSTICE DEVELOPMENT OF ELDERLY PROGRAMS GRANT UNION COUNTY KIDS RECREATION 4, , HEART GRANT 1, , STORMWATER REGULATION PROGRAM 10, , OPERATION SAFE STREETS 4, , BULLETPROOF VEST PARTNERSHIP GRANT 2, , NJ NEIGHBORHOOD STABILIZATION GRANT 7, , CLEAN COMMUNITIES PROGRAM 42, , , , SAFE ROUTES TO SCHOOLS (State) BODY ARMOR REPLACEMENT FUND (State) 25, , , , BROWNFIELDS 10, , Sheet 11a WIA YOUTH PROGRAM OUT OF SCHOOL , , , CLICK IT OR TICKET 4, , DRUNK DRIVING ENFORCEMENT FUND (State) 30, , , ,429.94

25 SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS (cont.) Transferred from 2015 Grant Balance Budget Appropriations Prior Year Expended Rasied Canceled Balance Jan. 1, 2015 Budget Appropriation Encumbrances in Budget Dec. 31, 2015 By 40A:4-87 Hazard Mitigation Grant Program 75, , Recycling Tonnage Grant 1, , , $52, Recycling Tonnage Grant (5,448.58) 5, ROID 15, , , , ROID-Local 3, , Totals 1,011, , , , , , , ,068, Sheet 11b NJ DOT Central Business Midtown Grant 136, , NJ DOT SRTS Pedestrian Walkway Grant 76, ,003.44

26 SCHEDULE OF UNAPPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS Transferred to 2015 Grant Balance Budget Appropriations Received Applied to Balance Jan. 1, 2015 Budget Appropriation Receivable Dec. 31, 2015 By 40A:4-87 CLEAN COMMUNITIES PROGRAM $1.26 $1.26 RECYCLING TONNAGE GRANT 52, $44, $52, , Totals $52, $44, $52, $44, Sheet 12

27 LOCAL DISTRICT SCHOOL TAX * Debit Credit Balance January 1, 2015 x School Tax Prepaid # School Tax Deferred (Not in excess of 50% of Levy ) x x Levy School Year July 1, June 30, 2016 x Levy Calendar Year 2015 x 23,907, Paid $23,661, Balance December 31, 2015 x 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. # Must include unpaid requisitions. 246, $23,907, $23,907, MUNICIPAL OPEN SPACE TAX Not Applicable Debit Credit Balance January 1, x 2015 Levy x Interest Earned x Expended Balance December 31, Sheet 13

28 Not Applicable REGIONAL SCHOOL TAX (Provide a separate statement for each Regional District involved) Debit Credit Balance January 1, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, June 30, 2016 Levy Calendar Year 2015 Paid Balance December 31, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) # Must include unpaid requisitions. REGIONAL HIGH SCHOOL TAX Not Applicable Debit Credit Balance January 1, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) Levy School Year July 1, June 30, 2016 Levy Calendar Year 2015 Paid Balance December 31, 2015 School Tax Payable # School Tax Deferred (Not in excess of 50% of Levy ) # Must include unpaid requisitions. Sheet 14

29 COUNTY TAXES PAYABLE Debit Credit Balance January 1, 2015 County Taxes Due County for Added and Omitted Taxes $11, Levy: General County $6,973, County Library County Health County Open Space Preservation 201, Due County for Added and Omitted Taxes , Paid $7,185, Balance December 31, 2015 County Taxes Due County for Added and Omitted Taxes 6, $7,191, $7,191, NOT APPLICABLE SPECIAL DISTRICT TAXES Debit Credit Balance January 1, Levy: (List Each Type of District Tax Separately - see Footnote) Fire Sewer Water Garbage Special Improvement District Total 2015 Levy Paid Balance December 31, Footnote: Please state the number of districts in each instance. Sheet 15

30 STATE LIBRARY AID RESERVE FOR MAINTENANCE OF FREE PUBLIC LIBRARY WITH STATE AID Not Applicable 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 Not Applicable Debit Credit 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) Not Applicable Debit Credit Balance January 1, State Library Aid Received in Expended Balance December 31, Not Applicable RESERVE FOR LIBRARY SERVICES WITH FEDERAL AID Debit Credit Balance January 1, State Library Aid Received in Expended Balance December 31, Sheet 16

31 STATEMENT OF GENERAL BUDGET REVENUES 2015 Source Excess or Budget Realized (Deficit) Surplus Anticipated Surplus Anticipated with Prior Written Consent of Director of Local Government $563, $563, Miscellaneous Revenue Anticipated Adopted Budget 5,403, ,159, $755, Added by N.J. S. 40A:4-87: (List on 17a) 352, , Total Miscellaneous Revenue Anticipated ,756, ,512, , Receipts from Delinquent Taxes ,325, ,469, , Amount to be Raised by Taxation: (a) Local Tax for Municipal Purposes ,703, (b) Addition to Local District School Tax (c) Minimum Library Tax 446, Total Amount to be Raised by Taxation ,150, ,221, , ,796, ,766, , ALLOCATION OF CURRENT TAX COLLECTIONS Debit Credit Current Taxes Realized in Cash (Total of Item 10 or 14 on Sheet 22) $59,603, Amount to be Raised by Taxation Local District School Tax $23,907, Regional School Tax Regional High School Tax County Taxes ,174, Due County for Added and Omitted Taxes , Special District Taxes Municipal Open Space Tax Reserve for Uncollected Taxes ,705, Deficit in Required Collection of Current Taxes (or) Balance for Support of Municipal Budget (or) ,221, * 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. $62,309, $62,309, Sheet 17

32 STATEMENT OF GENERAL BUDGET REVENUES 2015 (Continued) Miscellaneous Revenues Anticipated: Added By N.J.S. 40A:4-87 Source Budget Realized Excess or Deficit Workforce Investment Youth Funding $135, $135, Summer Food Program 47, , Click It or Ticket 4, , DDEF 25, , Drive Sober or Get Pulled Over 10, , Alcohol Education Rehabilitation Fund 2, , Body Armor Replacement Fund 5, , ROID 15, , Clean Communities 35, , Municipal Alliance 12, , Safe and Secure Communities 60, , Total To Sheet 17 $352, $352, 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 Signature Sheet 17a

33 STATEMENT OF GENERAL BUDGET APPROPRIATIONS Budget as Adopted $39,444, Budget - Added by N.J.S. 40A: , Appropriated for 2015 (Budget Statement Item 9) ,796, Appropriated for 2015 by Emergency Appropriation (Budget Statement Item 9) , Total General Appropriations (Budget Statement Item 9) ,816, Add: Overexpenditures (see footnote) Total Appropriations and Overexpenditures ,816, Deduct Expenditures: Paid or Charged [Budget Statement Item (L)] $35,137, Paid or Charged - Reserve for Uncollected Taxes ,705, Reserved ,969, Total Expenditures ,813, Unexpended Balances Canceled (see footnote) $3, 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 NOT APPLICABLE (EXCEPT FOR TYPE I SCHOOL DEBT SERVICE) 2015 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

34 RESULTS OF 2015 OPERATION CURRENT FUND Debit Credit Excess of Anticipated Revenues: Miscellaneous Revenues Anticipated $755, Delinquent Tax Collections $144, Required Collection of Current Taxes , Unexpended Balances of 2015 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 Unexpended Balances of 2014 Approp. Reserves ,408, Prior Years Interfunds Returned in Grants Canceled 20, Due to Library Canceled 73, 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 , Grants Receivable Canceled Refund of Prior Year Revenue 397, Prepaid School Tax Deficit Balance - To Trial Balance (Sheet 3) Surplus Balance - To Surplus (Sheet 21) ,998, $2,643, $2,643, Sheet 19

35 SCHEDULE OF MISCELLANEOUS REVENUES NOT ANTICIPATED Source Amount Realized DPW $18, Tax Collector 14, Cell Tower 5, Senior Citizens and Veterans Due State - Administrative Fee 2, Miscellaneous 99, Insurance Refund 19, Excess Animal Control Fees 2, Police Restitution 5, Total Amount of Miscellaneous Revenues Not Anticipated (Sheet 19) $167, Sheet 20

36 SURPLUS - CURRENT FUND YEAR 2015 Debit Credit 1. Balance January 1, Excess Resulting from 2015 Operations Amount Appropriated in the 2015 Budget - Cash Amount Appropriated in 2015 Budget - with Prior Written Consent of Director of Local Government Services Balance December 31, $563, ,552, $3,116, $1,118, ,998, $3,116, ANALYSIS OF BALANCE DECEMBER 31, 2015 (FROM CURRENT FUND - TRIAL BALANCE) Cash $5,759, Investments Sub-Total Deduct Cash Liabilities Marked with "C" on Trial Balance Cash Surplus ,759, ,675, ,083, 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 # State Aid Receivable Miscellaneous Accounts Receivable 14, 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 2015 BUDGET. (1) MAY BE ALLOWED UNDER CERTAIN CONDITIONS. 468, $2,552, 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 the extent of emergency notes issued and outstanding for such purposes, together with such emergency notes, may be omitted from this analysis. Sheet 21

37 (FOR MUNICIPALITIES ONLY) CURRENT TAXES LEVY 1. Amount of Levy as per Duplicate (Analysis)# $ 62,236, or (Abstract of Ratables) $ 2. 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 $ 139, N.J.S.A. 54: et seq. 5a. Subtotal 2015 Levy $ 62,376, b. Reductions due to tax appeals** $ 5c. Total 2015 Levy $ 62,376, Transferred to Tax Title Liens $ 122, Transferred to Foreclosed Property $ 8. Remitted, Abated or Canceled $ 335, Discount Allowed $ 10. Collected in Cash: In $ 190, In 2015 * $ 59,294, State's Share of 2014 Senior Citizens and Veteran's Deductions Allowed $ 118, R.E.A.P. Revenue $ Total to Line $ 59,603, Total Credits $ 60,061, Amount Outstanding December 31, $ 2,315, Percentage of Cash Collections to Total 2015 Levy, (Item 10 divided by Item 5) is 95.55% 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 $ 59,603, Less: Reserve for Tax Appeals Pending State Division of Tax Appeals $ To Current Taxes Realized in Cash (Sheet 17) $ 59,603, 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, / $1,500,000.00, or Then correct percentage to be shown as Item 13 is 69.99% and not 70.00%, nor % # Note: On Item 1 if Duplicate (Analysis) Figure is used; be sure to include Senior Citizens and Veterans Deductions. * Include overpayments applied as part of 2015 collections. ** Tax appeals pursuant to RS 54:48-1 et seq approved by resolution governing body prior to introduction of municipal budget. Sheet 22

38 ACCELERATED TAX SALE / TAX LEVY SALE - CHAPTER 99 To Calculate Underlying Tax Collection Rate For 2015 Utilize this sheet only if you conducted an accelerated Tax Sale or Tax Levy Sale pursuant to Chapter 99, P.L Not Applicable (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 2014 Tax Levy... $ Percentage of Collection Excluding Accelerated Tax Sale Proceeds (Net Cash Collected divided by Item 5c) is... (2) Utilizing Accelerated Tax Levy Sale Total of Line 10 Collected in Cash (sheet 22)... $ LESS: Proceeds from Accelerated Tax Levy Sale... NET Cash Collected... $ Line 5c (sheet 22) Total 2015 Tax Levy... $ Percentage of Collection Excluding Accelerated Tax Levy Sale Proceeds (Net Cash Collected divided by Item 5c) is... Sheet 22a

39 SCHEDULE OF DUE FROM/TO STATE OF NEW JERSEY FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS Debit Credit 1. Balance January 1, 2015 x x Due From State of New Jersey $178, x Due To State of New Jersey x 2. Sr. Citizens Deductions Per Tax Billings 35, x 3. Veterans Deductions Per Tax Billings 79, x 4. Sr.Citizens Deductions Allowed By Tax Collector 3, x Sr. Citizens Deductions Disallowed By Tax Collector 8. Sr. Citizens Deductions Disallowed By Tax Collector 2014 Taxes x x 9. Received in Cash from State x 122, Balance December 31, 2015 x x Due From State of New Jersey x 173, Due To State of New Jersey x $296, $296, Calculation of Amount to be included on Sheet 22, Item Senior Citizens and Veterans Deductions Allowed Line 2 $35, Line 3 79, Line 4 3, Sub-Total 118, Less: Line 7 To Item 10, Sheet 22 $118, Sheet 23

40 SCHEDULE OF RESERVE FOR TAX APPEALS PENDING - N.J. DIVISION OF TAX APPEALS (N.J.S.A. 54:3-27) NOT APPLICABLE Debit Credit Balance January 1, 2015 x Taxes Pending Appeals x x Interest Earned on Taxes Pending Appeals Contested Amount of 2015 Taxes Collected which are Pending State Appeal (Item 14, Sheet 22) x x x Interest Earned on Taxes Pending State Appeals x 2015 Budget Appropriation Cash Paid to Appellants (Including 5% Interest from Date of Payment) Closed to Results of Operations (Portion of Appeal won by Municipality, Including Interest) x x Balance December 31, 2015 x Taxes Pending Appeals * x x Interest Earned on Taxes Pending Appeals x x * Includes State Tax Court and County Board of Taxation Appeals Not Adjusted by December 31, Signature of Tax Collector License # Date Sheet 24

41 COMPUTATION OF APPROPRIATIONS: RESERVE FOR UNCOLLECTED TAXES AND AMOUNT TO BE RAISED BY TAXATION IN 2016 MUNICIPAL BUDGET 1. Total General Appropriations for 2016 Municipal Budget Statement item 8 (L) (Exclusive of Reserve for Uncollected Taxes) Local District School Tax - Actual School Budget Estimate ** YEAR YEAR $23,907, Actual 3. Vocational School Tax - Estimate * Actual 4. Regional School District Tax - Estimate * 5. Regional High School Tax - Actual School Budget Estimate * Actual County Tax Estimate * ,174, Actual Special District/ Open Space Taxes Estimate * Total General Appropriations & Other Taxes Less: Total Anticipated Revenues from 2016 in Municipal Budget (Item 5) Cash Required from 2016 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 * May not be stated in an amount less than (Amount Shown on Line 2 Above) "actual" Tax of Vocational School Tax (Amount Shown on Line 3 Above) ** Must be stated in the amount of the Regional School District Tax proposed budget submitted by the Local (Amount Shown on Line 4 Above) Board of Education to the Commissioner Regional High School Tax of Education on January 15, 2016 (Chap. (Amount Shown on Line 5 Above) 136, P.L. 1978). Consideration must be County Tax given to calendar year calculation. (Amount Shown on Line 6 Above) Special District Tax (Amount Shown on Line 7 Above) Tax in Local Municipal Budget Item 12 - Appropriation: Reserve for Uncollected Taxes Total Amount (see Line 11) 12. Appropriation: Reserve for Uncollected Taxes (Budget Statement, Item 8 (M) (Item 11, Less Item 10) Note: Computation of "Tax in Local Municipal Budget" The amount of Item 1 - Total General Appropriations anticipated revenues (Item 9) Sub-Total and 12. Less: Item 9 - Total Anticipated Revenues Amount to be Raised by Taxation in Municipal Budget may never exceed the total of Items 1 Sheet 25

42 ACCELERATED TAX SALE - CHAPTER 99 Calculation To Utilize Proceeds In Current Budget As Deduction To Reserve For Uncollected Taxes Appropriation Not Applicable 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: Amount Realized in Prior Year for Receipts from Delinquent Taxes* (sheet 26, Item 10) $ * NOTE: If accelerated tax sale was conducted in 2014, utilize proceeds from the December accelerated tax sale instead of entire amount realized for Receipts from Delinquent Taxes. C. Times: % of increase of Amount to be Raised by Taxes over Prior Year % ( (2015 Estimated Total Levy Total Levy) / 2015 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) 2015 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

43 SCHEDULE OF DELINQUENT TAXES AND TAX TITLE LIENS Debit Credit 1. Balance, January 1, 2015 $2,871, A. Taxes $2,303, 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: $2, , A. Taxes-Transfers to Tax Title Liens (1) 12, B. Tax Title Liens-Transfers from Taxes (1) 7. Balance Before Cash Payments 8. Totals 9. Balance Brought Down 10. Collected: 12, ,883, ,848, ,848, ,883, ,469, A. Taxes ,275, B. Tax Title Liens , Interest and Costs Tax Sale Taxes Transferred to Liens Taxes Balance December 31, , , ,315, ,818, A. Taxes ,327, B. Tax Title Liens , Totals $5,288, $5,288, Percentage of Cash Collections to Adjusted Amount Outstanding (Item No. 10 divided by Item No. 9) is 86.69% 17. Item No. 14 multiplied by percentage shown above is $2,443, 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

44 SCHEDULE OF FORECLOSED PROPERTY (PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION) Debit Credit 1. Balance, January 1, $2,027, Foreclosed or Deeded in Tax Title Liens Taxes Receivable A B Adjustment to Assessed Valuation Adjustment to Assessed Valuation Sales 9. Cash * Contract Mortgage Loss on Sales Gain on Sales Balance December 31, $2,027, $2,027, $2,027, Not Applicable CONTRACT SALES Debit Credit 15. Balance January 1, Sales from Foreclosed Property Collected * Balance December 31, Not Applicable MORTGAGE SALES Debit Credit 20. Balance January 1, Sales from Foreclosed Property Collected * Balance December 31, Analysis of Sale of Property: * Total Cash Collected in Realized in 2015 Budget To Results of Operations (Sheet 19) Sheet 27

45 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 Amount Caused By Dec. 31, 2014 Amount in Resulting Balance per Audit 2015 from as at Report Budget 2015 Dec. 31, Emergency Authorizations - Municipal* $ $ $ $ 2. Emergency Authorizations - Schools $ $ $ $ 3. Overxpenditure of Appropriations $ $ $ 19, $ 19, $ $ $ $ 5. $ $ $ $ 6. $ $ $ $ 7. $ $ $ $ 8. $ $ $ $ 9. $ $ $ $ 10. $ $ $ $ *Do not include items funded or refunded as listed below. Not Applicable 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:2-51 Date Purpose Amount 1. $ 2. $ 3. $ 4. $ 5. $ Not Applicable JUDGMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED Appropriated For In Budget In Favor of On Account of Date Entered Amount of $ $ 2. $ $ 3. $ $ Sheet 28

46 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; MUNICI- PAL CONSOLIDATION ACT; FLOOD OR HURRICANE DAMAGE. Totals $1,234, $244, $405, $134, $11, $260, It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing 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, 2015" must be entered here and then raised in the 2016 budget. Date Purpose Amount Not Less Than Balance REDUCED IN 2015 Balance Authorized 1/5 of Amount Dec. 31, 2014 By 2015 Cash Dec. 31, 2015 Authorized* Budget Receipts 12/19/12 Hurricane Sandy $565, $113, $2, $2, $0.00 9/21/11 Tax Map and Recodification of Ordinances 425, , , , , /16/14 Hurricane Sandy 244, , , , , , Sheet 29

47 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 Not Applicable It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing in full compliance with N.J.S. 40A: et seq. and N.J.S. 40A: et seq. and are 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, 2015" must be entered here and then raised in the 2016 budget. Date Purpose Amount Not Less Than Balance REDUCED IN 2015 Balance Authorized 1/5 of Amount Dec. 31, 2014 By 2015 Canceled Dec. 31, 2015 Authorized* Budget by Resolution Sheet 30 Totals recorded on this page.

48 SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2016 DEBT SERVICE FOR BONDS (MUNICIPAL) GENERAL CAPITAL BONDS Debit Credit 2016 Debt Service Outstanding January 1, $2,603, Issued Paid $710, Refunded Outstanding, December 31, ,893, $2,603, $2,603, Bond Maturities - General Capital Bonds $ 715, Interest on Bonds* $ 54, ASSESSMENT SERIAL BONDS Not Applicable Outstanding January 1, Issued Paid Outstanding, December 31, Bond Maturities - Assessment Bonds $ 2016 Interest on Bonds* $ Total "Interest on Bonds - Debt Service" (*Items) $ 54, NOT APPLICABLE LIST OF BONDS ISSUED DURING 2015 Purpose 2016 Maturity Amount Issued Date of Issue Interest Rate Total Sheet 31

49 SCHEDULE OF LOANS ISSUED AND OUTSTANDING AND 2016 DEBT SERVICE FOR LOANS (MUNICIPAL) GREEN TRUST LOAN Debit Credit 2016 Debt Service Outstanding January 1, $104, Issued Paid $15, Outstanding, December 31, , $104, $104, Loan Maturities $ 15, Interest on Loans $ Total 2016 Debt Service for N.J. Green Trust Loan $ 16, (MUNICIPAL) ENVIRONMENTAL INFRASTRUCTURE LOAN Outstanding January 1, ,424, Issued Paid , Outstanding, December 31, ,313, ,424, ,424, Loan Maturities $ 72, Interest on Loans $ 33, Total 2016 Debt Service for Environmental Infrastructure Loan $ 105, Not Applicable LIST OF LOANS ISSUED DURING 2015 Date of Interest Purpose 2016 Maturity Amount Issued Issue Rate Total Sheet 31a

50 SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2016 DEBT SERVICE FOR BONDS TYPE I SCHOOL TERM BONDS Not Applicable Debit Credit 2016 Debt Outstanding January 1, Paid Service Outstanding, December 31, Bond Maturities - Term Bonds $ 2016 Interest on Bonds* $ TYPE I SCHOOL SERIAL BONDS Not Applicable Outstanding January 1, Issued Paid Outstanding, December 31, Interest on Bonds* $ 2016 Bond Maturities - Serial Bonds $ Total "Interest on Bonds - Type I School Debt Service" (*Items) $ LIST OF BONDS ISSUED DURING 2015 Not Applicable 2016 Maturity Amount Issued Date of Interest Purpose Issue Rate Total INTEREST REQUIREMENT - CURRENT FUND DEBT ONLY Not Applicable Outstanding 2016 Dec. 31, 2015 Interest Requirement 1. Emergency Notes $ $ 2. Special Emergency Notes $ $ 3. Tax Anticipation Notes $ $ 4. Interest on Unpaid State and County Taxes $ $ 5. $ $ 6. $ $ Sheet 32

51 DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES) $30,055, , $315, Sheet 33 Title or Purpose of Issue Amount Original Original of Note Date Rate 2016 Budget Requirement Interest Amount Date of Outstanding of of For Principal For Interest Computed to Issued Issue * Dec. 31, 2015 Maturity Interest ** (Insert Date) Various 07 Road Improvements $1,000, /15/08 $593, /03/ % ** $8, /03/ Acquisition of Real Property 403, /15/14 403, /03/ % ** 6, /03/ Various Capital Improvements 799, /22/07 624, /09/ % 28, , /09/ Improvements to Sylvester Field 1,254, /20/09 1,093, /09/ % 43, , /09/ Various Road Improvements 2,337, /20/09 2,045, /09/ % ** 20, /09/ Various Improvement 4,346, /30/11 3,768, /09/ % 140, , /09/ Improvements to 911 Communication System 122, /22/12 113, /09/ % 10, , /09/ Various Improvements 90, /22/12 80, /09/ % 11, /09/ Various Improvements 1,782, /22/12 1,581, /09/ % 46, , /09/ Westbrook Flood 3,500, /17/14 3,500, /14/ % 45, , /14/ Westbrook Flood 3,500, /19/13 3,500, /24/ % 44, , /24/ Various Capital Improvements 26, /27/14 26, /24/ % /24/ Various Road Improvements 1,520, /7/13 1,157, /03/ % ** 17, /03/ Various Improvements 304, /7/13 304, /03/ % ** 4, /03/ Sanitary Sewer Improvements 2,900, /7/13 812, /03/ % ** 12, /03/ Various Park Improvements 1,609, /7/13 759, /03/ % ** 11, /03/ Various Improvements 2,424, /6/14 2,424, /03/ % 36, /03/ Various Improvements 2,417, /23/2015 2,417, /22/ % 24, /22/ Communications Systems 1,662, /4/15 1,662, /03/ % 24, /03/ Various Improvements 3,189, /23/15 3,189, /22/ % 31, /22/16 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 I 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 2013 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2016 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)