Township of Cinnaminson, Muni Code: 0308 (Adopted Budget - April 21, 2014)

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1 (Adopted Budget April 21, 2014) 2014 MUNICIPAL DATA SHEET (Must Accompany 2014 Budget) MUNICIPALITY: TOWNSHIP OF CINNAMINSON COUNTY: BURLINGTON Governing Body Members Anthony V. Minniti 12/31/2014 Mayor's Name Term Expires Name Term Expires William "Ben" Young 12/31/2014 Municipal Officials John McCarthy 12/31/2015 Donald Brauckmann 12/31/2015 1/1/2008 Kathleen Fitzpatrick 12/31/2016 Pamela McCartney { Date of Orig. Appt. Municipal Clerk C1592 Sandra J. Root Tax Collector Cert No. T1430 Cert No. Julia Edmondson Acting Chief Financial Officer Robert P. Nehila, Jr. Registered Municipal Accountant N/A Cert No. CR Lic No. John C. Gillespie Esq. Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2014 Budget and Mail to: Fax #: Township of Cinnaminson 1621 Riverton Road PO Box 2100 Cinnaminson, NJ (856) Sheet A Director, Division of Local Government Services Department of Community Affairs PO Box 803 Trenton NJ Municode: Public Hearing Date: Division Use Only

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3 (Adopted Budget April 21, 2014) MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Cinnaminson, County of Burlington for the Calendar Year 2014 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the Year 2014 Be it Further Resolved, that said Budget be published in the Burlington County Times in the issue of March 25, 2014 The Governing Body of the Township of Cinnaminson does hereby approve the following as the Budget for the year McCarthy RECORDED VOTE Fitzpatrick (INSERT LAST NAME) Ayes Young Nays Minniti Abstained Absent Brauckmann Notice is hereby given that the Budget and Tax Resolution was approved by the Township Committee of the Township of Cinnaminson, County of Burlington, on March 19, 2014 A Hearing on the Budget and Tax Resolution will be held at Cinnaminson Municipal Buliding, on April 21, 2014 at 6:30 o'clock P.M. at which time and place objections to said Budget and Tax Resolution for the year 2014 may be presented by taxpayers or other interested persons. Sheet 2

4 (Adopted Budget April 21, 2014) EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2014 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)} 11,567, Appropriations excluded from "CAPS" (a) Municipal Purposes {item H2, Sheet 28)(N.J.S. 40A:445.3 as amended)} 1,558, (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) Total General Appropriations excluded from "CAPS"(item O, sheet 29) 1,558, Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 98.10% Percent of Tax Collections 943, Building Aid Allowance 2014 $ 4 Total General Appropriations (item 9, Sheet 29) for SchoolsState Aid 2013 $ 14,068, Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 4,754, 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) 9,313, (b) Addition to Local District School Tax (item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

5 (Adopted Budget April 21, 2014) EXPLANATORY STATEMENT (Continued) SUMMARY OF 2013 APPROPRIATIONS EXPENDED AND CANCELED General Budget Explanations of Appropriations for "Other Expenses" Budget Appropriations Adopted Budget 13,503, The amounts appropriated under the Budget Appropriation Added by N.J.S 40A:487 65, title of "Other Expenses" are for operating Emergency Appropriations costs other than "Salaries & Wages." Total Appropriations 13,569, Expenditures: Some of the items included in "Other Paid or Charged (Including Reserve for Uncollected Taxes) 12,589, Expenses" are: Reserved 956, Unexpended Balances Canceled 23, Materials, supplies and nonbondable Total Expenditures and Unexpended Balances Cancelled 13,569, equipment; Overexpenditures* Repairs and maintenance of buildings, equipment, roads, etc., *See Budget Appropriation items so marked to the right of column (Expended 2013 Reserved.) Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc; Sheet 3a Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government.

6 EXPLANATORY STATEMENT (CONTINUED) Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) Appropriation CAP Calculation (1977 Cap) BUDGET MESSAGE The municipal budget for the calendar year 2014 has been prepared within the constraints imposed by Chapter 68, Public Laws of 1976, commonly know as the Appropriation Cap Law. This law imposes a limit on municipal expenditures, which, for the Township of Cinnaminson, is Calculated as follows: Total General Appropriations for 2013 $ 13,503, Amount on which 0.5% CAP is Applied (brought forward) $ 11,542, CAP Base Adjustments 0.5% CAP 57, Subtotal 13,503, Allowable Operating Appropriations before Additional Exceptions per N.J.S.A. 40A: ,600, Less Exceptions: Additional Exceptions: Total Other Operations $ 107, Available from Banking 2012 $ 46, Total Uniform Construction Code (UCC) Available from Banking , Total Interlocal Service Agreements 47, Assessed Value of New Construction per Assessor's Total Additional Appropriations Certification 82, Total PublicPrivate Offset 61, Additional Increase in CAPS per COLA Ordinance 346, Total Capital Improvements 115, Total Additional Exceptions 640, Total Debt Service 1,255, Total Deferred Charges 50, Total Allowable Appropriations Within CAPS for 2014 $ 12,240, Judgments Cash Deficit of Preceding Year Total Appropriations Within CAPS for 2014 $ 11,567, Total Appropriation for School Purposes Transferred to Board of Education Reserve for Uncollected Taxes 325, Total Exceptions 1,961, Amount on which 0.5% CAP is Applied (carried forward) 11,542, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE THE FOLLOWING: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP'" LEVY CAP WORKBOOK SUMMARY 3. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN 20114).

7 EXPLANATORY STATEMENT (CONTINUED) Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) BUDGET MESSAGE Levy CAP Calculation Chapter 62 of the Laws of 2007 imposed a Property Tax Levy CAP which was amended by P.L. 2008, Chapter 6 and further amended by P.L. 2010, Chapter 44 (S29 R1) approved July 13, The law (N.J.S.A. 40A: through 45.47) establishes a formula that limits increases in the local unit amount to be raised by taxation for each local unit budget. The budget contained herewith is within the limits imposed by this law and for the Township of Cinnaminson is calculated as follows: Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 8,901, Balance (carried forward) 9,148, Cap Base Adjustment (+/) Less: Prior Year Deferred Charges to Future Taxation Unfunded Less Cancelled or Unexpended Exclusions 23, Less: Prior Year Deferred Charges Emergencies Less: Prior Year Recycling Tax 30, Adjusted Tax Levy After Exclusions 9,125, Less: Changes in Service Provider Transfer of Service/ Function Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 8,871, Additions: Plus: 2% Cap increase 177, New Ratables Increased in Valuations $ 17,837, Adjusted Tax Levy 9,049, Prior Year's Local Municipal Purpose Tax Rate (per $100) Plus: Assumption of Service/ Function Net Ratable Adjustment to Levy 82, Adjusted Tax Levy Prior to Exclusions 9,049, CY 2012 Cap Bank Utilized in CY , CY 2013 Cap Bank Utilized in CY 2014 Exclusions: Amounts Approved by Referendum Allowable Shared Service Agreements Increase Allowable Health Insurance Cost Increase 73, Maximum Allowable Amount to be Raised by Taxation $ 9,315, Allowable Pension Obligations Increase Allowable LOSAP Increase Amount to be Raised by Taxation for Municipal Purposes $ 9,313, Allowable Capital Improvements Increase Allowable Debt Service and Capital Leases Increase Unused CY 2014 Tax Levy Available for Banking (CY 2015 CY 2017) $ 1, Recycling Tax Appropriation 25, Deferred Charges to Future Taxation Unfunded Current Year Deferred Charges Emergencies Add Total Exclusions 98, Balance (carried forward) 9,148, Sheet 3c

8 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE STRUCTURAL BUDGET IMBALANCES Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) Revenues at Risk Nonrecurring current appropriations Future Year Appropriation Increases Structural Imbalance Offsets Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Amount Comment/Explanation X Reserve for Unallocated Receipts 66, This item is a onetime revenue that will not be available in future years. X Reserve for Payment of Debt Service 150, This item is a onetime revenue in which only $63,132 would be available in the 2015 Budget. X Reserve for Tax Appeals 105, Reserve may not be necessary in future years due to expected decline in Tax Appeals X Retro PFRS Appropriation 46, Appropriation should not recur next year X General Capital Fund Balance 300, Revenue may only be available for another 23 years. Sheet 3d

9 (Adopted Budget April 21, 2014) EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE Split Function Appropriations: The following appropriation(s) are appropriated inside and outside of the appropriation CAP: Health Insurance Appropriation Recap: The following is a recap of Health Insurance Costs for the Current Budget Year: CY 2014 CY 2013 Total Health Insurance Cost $ 1,871, Health Insurance: Inside CAP $ 1,669, $ 1,534, Less: Employee Contributions 159, Outside CAP 41, , Net Costs Appropriated $ 1,711, $ 1,711, $ 1,605, Current Fund Budget Inside CAP $ 1,669, Current Fund Budget Outside CAP 41, Utility Fund Budget Appropriation $ 1,711, Sheet 3e

10 Explanatory Statement (Continued) Budget Message Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) 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 Cinnaminson Police Association (CPA) , X Cinnaminson Public Works Employees (Teamsters 676) , X Totals days 229, Total Funds Reserved as of end of 2013 Total Funds Appropriated in , Sheet 3f

11 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash in Surplus Anticipated , ,148, ,148, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated , ,148, ,148, Miscellaneous Revenues Section A: Local Revenues xxxxxxx Licenses: xxxxxxx Alcoholic Beverages , , , Other , , , Fees and Permits , , , Fines and Costs: xxxxxxx Municipal Court , , , Other Interest and Costs on Taxes , , , Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits , , , Anticipated Utility Operating Surplus Sheet 4

12 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section A: Local Revenues (continued): xxxxxxx Hotel Tax , , , Cable TV Franchise Fee , , , Cellular Tower Lease , , , Payments in Lieu of Taxes (PILOT) New Plan Retail Center , , , Payments in Lieu of Taxes (PILOT) Siena Condominiumns , , , Rent Town Hall (Sewer Authority & Fire District) , , , Engineering Escrow Review & Inspection Fees , , , Total Section A: Local Revenues ,102, ,096, ,115, Sheet 4a

13 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section B: State Aid Without Offsetting Appropriations xxxxxxx Transitional Aid Consolidated Municipal Property Tax Relief Act Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,915, ,915, ,915, Garden State Preservation Trust Fund , , , Total Section B: State Aid Without Offsetting Appropriations ,920, ,920, ,920, Sheet 5

14 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations(N.J.S. 40A:436 & N.J.A.C 5:234.17) xxxxxxx Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: xxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with xxxxxxx Appropriations (NJS 40A:445.3h and NJAC 5:234.17) xxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Sheet 6

15 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section D:Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Shared Service Agreements Offset with Appropriations xxxxxxx Interlocal Agreement Borough of Riverton Municipal Court , , , Total Section D: Shared Service Agreements Offset With Appropriations , , , Sheet 7

16 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenue Section E: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government services Additional Revenue Offset with Appropriations (N.J.S. 40A:4445.3h) xxxxxxx Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues Sheet 8

17 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues Offset with Appropriations: xxxxxxx Clean Communities , , Municipal Alliance on Alcoholism & Drug Abuse , , , Body Armor Replacement Fund , , Recycling Tonage Grant (Prior Year Unappropriated) , , , US Department of Homeland Security , , Drive Sober or Get Pulled Over , , Over the Limit Under Arrest , , Alcohol Education & Enforcement Fund , , Highway Safety Grant , , Sheet 9

18 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues Offset with Appropriations (Continued): xxxxxxx Sheet 9a

19 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items xxxxxxx Utility Operating Surplus of Prior Year Uniform Fire Safety Act Reserve for Payment of Debt , General Capital Surplus , Sheet 10

20 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items (continued): xxxxxxx Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items , Sheet 10a

21 (Adopted Budget April 21, 2014) CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in 2013 Summary of Revenues xxxxxxx 1. Surplus Anticipated (Sheet 4, #1) , ,148, ,148, Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sheet 4, #2) Miscellaneous Revenues xxxxxxx Total Section A: Local Revenues ,102, ,096, ,115, Total Section B: State Aid Without Offsetting Appropriations ,920, ,920, ,920, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services Shared Service Agreements , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section E:Director of Local Government ServicesAdditional Revenues Special items of General Revenue Anticipated with Prior Written Consent of Total Section F:Director of Local Government ServicesPublic and Private Revenues , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section G:Director of Local Government ServicesOther Special Items , Total Miscellaneous Revenues ,739, ,519, ,381, Receipts from Delinquent Taxes , , Subtotal General Revenues (Items 1,2,3 and 4) ,754, ,667, ,544, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,313, ,901, b) Addition to Local District School Tax c) Minimum Library Tax Total Amount to be Raised by Taxes for Support of Municipal Budget ,313, ,901, ,746, Total General Revenues ,068, ,569, ,291, Sheet 11

22 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT Administration Salaries & Wages , , , , , Other Expenses , , , , , Committee Salaries & Wages , , , , , Other Expenses , , , , , Municipal Clerk Salaries & Wages , , , , Other Expenses , , , , , Finance Salaries & Wages , , , , , Other Expenses , , , , , Audit Other Expenses , , , , Tax Collection Salaries & Wages , , , , Other Expenses , , , , , Sheet 12

23 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Tax Assessor Salaries & Wages , , , , , Other Expenses , , , , , Legal Other Expenses , , , , , Information Technology Other Expenses , , , , , Insurances Group Health Insurance ,669, ,534, ,534, ,364, , General Liability Insurance , , , , Workers Compensation , , , , , Sheet 13

24 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Engineering Salaries & Wages , , , , Other Expenses , , , , , Planning Salaries & Wages , , , , , Other Expenses , , , , , Zoning Salaries & Wages , , , , Other Expenses , , , , , Code Enforcement Salaries & Wages , , , , Other Expenses , , , Sheet 14

25 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PUBLIC SAFETY Police Salaries & Wages ,958, ,806, ,830, ,759, , Other Expenses , , , , , Emergency Management Salaries & Wages , , , , Other Expenses , Contribution to Volunteer Organizations , , , , Municipal Court Salaries & Wages , , , , , Other Expenses , , , , , Municipal Prosecutor Salaries & Wages , , , , , Other Expenses , , , , Sheet 15

26 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PUBLIC WORKS Streets & Roads Salaries & Wages , , , , , Other Expenses , , , , , Sanitation Other Expenses ,029, ,047, ,013, , , Buildings & Grouns Other Expenses Twp Buildings , , , , , Other Expenses County Library , , , , , Motor Vehicle Maintenance Salaries & Wages , , , , Other Expenses , , , , , Municipal Services Reimbursement Other Expenses , , , , , Sheet 15a

27 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PARKS, RECREATION AND COMMUNITY SERVICES Animal Control Salaries & Wages Other Expenses , , , , , Parks & Recreation Programs Administration Salaries & Wages , , , , , Other Expenses , , , , , Maintenance of Parks & Playgrounds Salaries & Wages , , , , , Other Expenses , , , , , Community Development Other Expenses , Municipal Alliance Match , Sheet 15b

28 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Dedicated Revenues (N.J.A.C. 5:234.17) xxxxx State Uniform Construction Code Construction Official Salaries and Wages , , , , , Other Expenses , , , , , Sheet 16

29 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged UNCLASSIFIED: xxxxx Electricity , , , , , Street Lighting , , , , , Telephone , , , , , Water , , , , Gas Heating , , , , , Gasoline & Diesel Fuel , , , , , Accumulated Absences , Sheet 17

30 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged UNCLASSIFIED (CONTINUED): xxxxx Total Operations {item 8(A)} within "CAPS" ,500, ,429, ,429, ,489, , B. Contingent Total Operations Including Contingentwithin "CAPS" ,500, ,429, ,429, ,489, , Detail: Salaries and Wages ,986, ,861, ,892, ,688, , Other Expenses (Including Contingent) ,513, ,567, ,537, ,801, , Sheet 17a

31 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS" xxxxx (1) DEFERRED CHARGES xxxxx Emergency Authorizations Overexpenditure of Appropriation , , , Sheet 18

32 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS"(continued) xxxxx (2) STATUTORY EXPENDITURES: xxxxx Contribution to: Public Employees' Retirement System , , , , Social Security System (O.A.S.I) , , , , Police and Firemen's Retirement System Retroactive , Police and Firemen's Retirement System of N.J , , , , Unemployment Insurance , , , Defined Contribution Retirement Program , , , , , Total Deferred Charges and Statutory Expenditures Municipal within "CAPS" ,066, ,112, ,112, ,111, , (F) Judgments (G) Cash Deficit of Preceding Year (H1)Total General Appropriations for Municipal Purposes within "Caps" ,567, ,542, ,542, ,600, , Sheet 19

33 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Recycing Tax Appropriation , , , , , Supplemental Fire Services , , , , Group Health Insurance , , , , Reserve for Tax Appeals , Sheet 20

34 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Total Other Operations Excluded from "CAPS" , , , , , Sheet 20a

35 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Increased Fee Revenues (NJAC 5:234.17) xxxxx Total Uniform Construction Code Appropriations Sheet 21

36 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Shared Service Agreements xxxxx Borough of Riverton Municipal Court Salaries & Wages , , , , , Other Expenses , , , , Township of Moorestown Assessor Assistant Other Expenses , Total Shared Service Agreements , , , , , Sheet 22

37 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Additional Appropriations Offset by xxxxx Revenues (N.J.S. 40A:445.3h) xxxxx Total Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) Sheet 23

38 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx Clean Communities , , , Municipal Alliance on Alcoholism & Drug Abuse State Share , , , , Local Share , , , , Body Armor Replacement Fund , , , Recycling Tonage Grant (Prior Year Unappropriated) , , , , US Department of Homeland Security , , , Drive Sober or Get Pulled Over , , , Over the Limit Under Arrest , , , Alcohol Education & Enforcement Fund , , , Highway Safety Grant , , , Sheet 24

39 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx (Continued) xxxxx Total Public and Private Programs Offset by Revenues , , , , Total Operations Excluded from "CAPS" , , , , , Detail: Salaries & Wages , , , , , Other Expenses , , , , , Sheet 25

40 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Down Payments on Improvements Capital Improvement Fund , , , , Sheet 26

41 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved (Continued) for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues: xxxxx New Jersey DOT Trust Fund Authority Act Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

42 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (D)Municipal Debt Service Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Payment of Bond Principal , , , , Payment of Bond Anticipation Notes and Capital Notes , , , , Interest on Bonds , , , , Interest on Notes , , , , Green Trust Loan Program: xxxxx Loan Repayments for Principal and Interest , , , , Capital Lease Obligations Principal 69, , , , Interest 40, , , , Total Municipal Debt ServiceExcluded from "CAPS" ,123, ,255, ,255, ,231, Sheet 27

43 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (E) Deferred Charges Municipal FCOA Emergency As Modified By Paid or Reserved Excluded from "CAPS" for 2014 for 2013 Appropriation All Transfers Charged (1) DEFERRED CHARGES: xxxxx Emergency Authorizations Special Emergency Authorizations 5 Years(N.J.S.40A:455) , , , , Special Emergency Authorizations 3 Years (N.J.S. 40A:455.1 & 40A:455.13) Total Deferred Charges Municipal Excluded from "CAPS" , , , , (F) Judgments (N.J.S.A. 40A:445.3cc) (N)Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40: & 17.3) (G)With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year (H2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" ,558, ,702, ,702, ,664, , Sheet 28

44 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged For Local District School PurposesExcluded from "CAPS" xxxxxx (1) Type 1 District School Debt Service xxxxxx Payment of Bond Principal Payment of Bond Anticipation Notes Interest on Bonds Interest on Notes Total of Type 1 District School Debt Service Excluded from "CAPS" (J) Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" xxxxxx Emergency Authorizations Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expendditures Local School Excluded from "CAPS" (K)Total Municipal Appropriations for Local District School Purposes {(item (1) and (j) Excluded from "CAPS" (O) Total General Appropriations Excluded from "CAPS" ,558, ,702, ,702, ,664, , (L)Subtotal General Appropriations {items (H1) and (O)} ,125, ,244, ,244, ,264, , (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,068, ,569, ,569, ,589, , Sheet 29

45 (Adopted Budget April 21, 2014) CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 Summary of Appropriations FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (H1) Total General Appropriations for Municipal Purposes within "CAPS" ,567, ,542, ,542, ,600, , xxxxxxx (A) Operations Excluded from "CAPS" xxxxxxx Other Operations , , , , , Uniform Construction Code Shared Service Agreements , , , , , Additional Appropriations Offset by Revs Public & Private Progs Offset by Revs , , , , Total Operations Excluded from "CAPS" , , , , , (C) Capital Improvements , , , , (D) Municipal Debt Service ,123, ,255, ,255, ,231, (E) Total Deferred Charges (sheet 28) , , , , (F) Judgements (G) Cash Deficit (K) Local District School Purposes (N) Transferrred to Board of Education (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,068, ,569, ,569, ,589, , Sheet 30

46 DEDICATED WATER UTILITY BUDGET Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) DEDICATED REVENUES FROM WATER UTILITY FCOA Anticipated Realized in Cash in 2013 Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated Rents Fire Hydrant Service * Note:Use pages 31, 32 and 33 for Miscellaneous water utility only All other utilities use sheets 34, 35 and 36 Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Deficit (General Budget) Total Water Utility Revenues Sheet 31

47 (Adopted Budget April 21, 2014) DEDICATED WATER UTILITY BUDGET (CONTINUED) * Note: Use sheet 32 for Water Utility only. Appropriated Expended 2013 for 2013 Total for 2013 Paid or Reserved 11. APPROPRIATIONS FOR WATER UTILITY FCOA By Emergency As Modified By for 2014 for 2013 Appropriation All Transfers Charged Operating: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages Other Expenses Capital Improvements: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Down Payments on Improvements Capital Improvement Fund Capital Outlay Debt Service xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal xxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes xxxxxxxxxx Interest on Bonds xxxxxxxxxx Interest on Notes xxxxxxxxxx xxxxxxxxxx Sheet 32

48 DEDICATED WATER UTILITY BUDGET (CONTINUED) * Note: Use sheet 33 for Water Utility only. Appropriated Expended 2013 for 2013 Total for 2013 Paid or Reserved 11. APPROPRIATIONS FOR WATER UTILITY FCOA By Emergency As Modified By for 2014 for 2013 Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx DEFERRED CHARGES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations xxxxxxxxxx xxxxxxxxxx (Adopted Budget April 21, 2014) xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Contribution To: Public Employees' Retirement System Social Security System (O.A.S.I) Unemployment Compensation Insurance (N.J.S.A. 43:213 et. seq.) Judgments Deficits in Operations in Prior Years xxxxxxxxxx xxxxxxxxxx Surplus (General Budget) xxxxxxxxxx xxxxxxxxxx Total Water Utility Appropriations Sheet 33

49 DEDICATED UTILITY BUDGET Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) 10. DEDICATED REVENUES FROM UTILITY FCOA Anticipated Realized in Cash in 2013 Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated Use a separate set of sheets for each separate Utility. Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Deficit(General Budget) #VALUE! Sheet 34

50 (Adopted Budget April 21, 2014) DEDICATED UTILITY BUDGET (CONTINUED) Appropriated Expended 2013 for 2013 by Total for APPROPRIATIONS FOR UTILITY FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Operating: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages Other Expenses Capital Improvements: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Down Payments on Improvements Capital Improvement Fund xxxxxxxxxx Capital Outlay Debt Service xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal xxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes xxxxxxxxxx Interest on Bonds xxxxxxxxxx Interest on Notes xxxxxxxxxx xxxxxxxxxx Sheet 35

51 (Adopted Budget April 21, 2014) DEDICATED UTILITY BUDGET (CONTINUED) Appropriated Expended 2013 for 2013 by Total for APPROPRIATIONS FOR UTILITY FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx DEFERRED CHARGES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Contribution to: Public Employees' Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A. 43:213 et. seq.) Judgments Deficits in Operation in Prior Years xxxxxxxxxx xxxxxxxxxx Surplus(General Budget) xxxxxxxxxx xxxxxxxxxx #VALUE! Sheet 36

52 (Adopted Budget April 21, 2014) DEDICATED ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA Assessment Cash Deficit (General Budget) Total Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Assessment Appropriations DEDICATED WATER UTILITY ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA Assessment Cash Deficit Water Utility Budget Total Water Utility Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Water Utility Assessment Appropriations Sheet 37

53 (Adopted Budget April 21, 2014) DEDICATED ASSESSMENT BUDGET UTILITY Realized In Cash 14. DEDICATED REVENUE FROM FCOA Assessment Cash Deficit ( ) Total Assessment Revenues Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider (N.J.S. 40a:439) The dedicated revenues anticipated during the year 2014 from Animal Control;, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat; Federal Grant; Construction Code Fees Due Hackensak Meadowlands Development Commission;Outside Employment of OffDuty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees Uniform Construction Code Act: Older Americans Act Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse Program Income; Housing & Community Development Act of 1974, Accumulated Absences Trust, Disposal of Forfeited Property, Developers Escrows, ThirdParty UCC Subcode Inspections, Police Accumulated Sick Leave Benefits, Municipal Alliance for Alcohol & Drug Abuse, Sign Funds, Cinnaminson First Funds, Developers FeesHousing Trust Fund, Municipal Public Defender Open Space, Recreation/Farmland/Historic Preservation Trust, Police Donations, Dare Donations, Community Center Donations, Recyclng, Recreation Fees and Donations; Outside Employment of OffDuty Municipal Police Officer; Parking Offense Adjudication Act; Snow Removal; Subscription Busing Trust Fund are hereby anticipated as revenue and are hereby appropriated for the purposes to which said revenue is dedicated by statute or other legal requirement. (Insert additional appropriate titles in space above when applicable, if resolution for rider has been approved by the Director) Sheet 38

54 APPENDIX TO BUDGET STATEMENT Township of Cinnaminson, Muni Code: 0308 (Adopted Budget April 21, 2014) CURRENT FUND BALANCE SHEET DECEMBER 31, 2013 ASSETS COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS YEAR 2013 YEAR 2012 Cash and Investments ,757, Surplus Balance, January 1st ,619, ,395, Due from State of N.J.(c20,P.L. 1971) CURRENT REVENUE ON A CASH BASIS Current Taxes Federal and State Grants Receivable , *(Percentage collected: %, %) ,578, ,399, Receivables with Offsetting Reserves: xxxxxxxxx x Delinquent Taxes , , Taxes Receivable , Other Revenues and Additions to Income ,468, ,190, Tax Title Liens Receivable , Total Funds ,682, ,016, Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: Liquidation , Municipal Appropriations ,221, ,876, Other Receivables , School Taxes (Including Local and Regional) ,492, ,919, Deferred Charges Required to be in 2014 Budget , County Taxes(Including Added Tax Amounts) ,586, ,247, Deferred Charges Required to be in Budgets Subsequent to , Special District Taxes ,741, ,741, Total Assets ,539, Other Expenditures and Deductions from Income , , LIABILITIES, RESERVES AND SURPLUS Total Expenditures and Tax Requirements ,482, ,397, *Cash Liabilities ,262, Less: Expenditures to be Raised by Future Taxes Reserves for Receivables ,076, Total Adjusted Expenditures and Tax Requirements ,482, ,397, Surplus ,199, Surplus Balance December 31st ,199, ,619, *Nearest even percentage may be used Total Liabilities, Reserves and Surplus 5,539, Proposed Use of Current Fund Surplus in 2014 Budget School Tax Levy Unpaid ,246, Surplus Balance December 31, ,199, Less School Tax Deferred ,418, Current Surplus Anticipated in 2014 Budget , *Balance Included in Above "Cash Liabilities" , Surplus Balance Remaining , (Important:This appendix must be included in advertisement of budget.) Sheet 39

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