COMPARISON OF REVENUES & APPROPRIATIONS LOCAL TAX LEVY AND ASSESSED VALUES STATUS OF "CAPS" % OF TAX COLLECTION

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1 COMPARISON OF REVENUES & APPROPRIATIONS LOCAL TAX LEVY AND ASSESSED VALUES BUDGET PRIOR BUDGET PRIOR YEAR YEAR CHANGE % YEAR YEAR CHANGE % REVENUES Surplus 2,300, ,184, , % Local Purpose Tax Levy (only) 9,565, ,537, , % Local 5,289, ,079, , % State Aid 337, , % Local Tax Rate % State & Federal Grants 502, ,795, (1,292,413.50) % Delinquent Tax 177, , (54,975.00) % Assessed Valuation 2,814,237,746 2,813,050,955 1,186, % Local Purpose Tax 9,565, ,537, , % School Tax (Debt Service) TOTAL REVENUE 18,173, ,165, (991,855.34) -5.18% APPROPRIATIONS Salaries & Wages 6,700, ,585, , % CAP CAP Other Expenses 5,332, ,247, , % COLA 9,906, MAX Statutory & Deferred Charges 1,608, ,525, , % 9,565, ACTUAL State & Federal Grants 553, ,820, (1,266,388.50) % CAP Base from Prior Year 12,548, ,548, (340,075.94) + OR ( ) Capital (without grants) 322, , (50,000.00) % Rate Applied 0.50% 3.50% Debt Service 2,644, ,567, , % Allowable CAP 12,610, ,987, School Debt Service Additions: Reserve for Uncollected Taxes 1,010, ,047, (36,588.84) -3.49% See Sheet 3b 715, , TOTAL APPROPRIATIONS 18,173, ,165, (991,855.34) Other Adopted Emergencies - Total CAP Allowable 13,326, ,702, Budget Expenditures Sheet 19 12,816, ,816, Remaining or (Excess) 510, , CONDITION OF SURPLUS STATUS OF "CAPS" SPENDING CAP % OF TAX COLLECTION 2% LEVY CAP Must be zero or ( ) to Introduce Budget BUDGET PRIOR YEAR YEAR CHANGE Available 4,001, ,887, , CURRENT PRIOR CHANGE Used to Fund Budget 2,300, ,184, , Actual Precentage of Collection 99.24% 98.92% 0.32% Remaining Balance 1,701, ,703, (2,195.19) Used for Reserve for Taxes 95.80% 95.80% 0.00% Remaining 3.44% 3.12% 0.32%

2 2017 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2017 BUDGET) CAP MUNICIPALITY: CITY OF CAPE MAY COUNTY: CAPE MAY Governing Body Members Clarence F. Lear, III Mayor's Name December 31, 2020 Term Expires Name Term Expires Municipal Officials Patricia Harbor Municipal Clerk Joann Bradley Tax Collector Neil Young Chief Financial Officer Leon P. Costello, CPA Registered Municipal Accountant Frank Corrado Municipal Attorney Neil Young - City Manager { Patricia Gray Hendricks 12/31/2020 Beatrice Gauvry Pessagno 12/31/2018 1/1/2014 Date of Orig. Appt. Shaine P. Meier 12/31/ Cert. No. Roger M. Furlin 12/31/ Cert. No. N-0917 Cert. No. 393 Lic. No. Official Mailing Address of Municipality Please attach this to your 2017 Budget and Mail to: CITY HALL 643 Washington Street Cape May, NJ Director, Division of Local Government Services Department of Community Affairs P.O. Box 803 Division Use Only Fax #: Trenton NJ Municode: Sheet A Public Hearing Date:

3 2017 MUNICIPAL BUDGET Municipal Budget of the CITY of CAPE MAY, County of CAPE MAY for the Fiscal Year It is hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the 21 ST day of FEBRUARY, 2017 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Certified by me, this 21 ST day of FEBRUARY, 2017 It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations. Certified by me, this 21 ST day of FEBRUARY, 2017 Leon P. Costello, CPA Registered Municipal Accountant Ocean City, NJ Address 1535 Haven Avenue Address Phone Number Clerk 643 Washington Street Address Cape May, NJ Address Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, the total of anticipated revenues equals the total of appropriations and the budget is in full compliance with the Local Budget Law, N.J.S. 40A:4-1 et seq. Certified by me, this 21 ST day of FEBRUARY, 2017 Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET CERTIFICATION OF APPROVED BUDGET (Do not advertise this Certification form) It is hereby certified that the amounts to be raised by taxation for local purposes has been compared with It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and the approved Budget previously certified by me and any changes required as a condition to such approval approval is given pursuant to N.J.S. 40A:4-79. have been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY STATE OF NEW JERSEY Department of Community Affairs Department of Community Affairs Director of the Division of Local Government Services Director of the Division of Local Government Services Dated:, 2017 By: Dated:, 2017 By: Sheet 1

4 COMMENTS OR CHANGES REQUIRED AS A CONDITION OF CERTIFICATION OF DIRECTOR OF LOCAL GOVERNMENT SERVICES The changes or comments which follow must be considered in connection with further action on this budget. CITY of CAPE MAY,County of CAPE MAY Sheet 1a

5 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the CITY of CAPE MAY, County of CAPE MAY for the Fiscal Year 2017 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2017; Be it Further Resolved, that said Budget be published in the CAPE MAY STAR AND WAVE in the issue of 1 ST MARCH, 2017 The Governing Body of the CITY of CAPE MAY does hereby approve the following as the Budget for the year 2017: RECORDED VOTE FURLIN Abstained (Insert last name) HENDRICKS Ayes PESSAGNO Nays MEIER LEAR Absent Notice is hereby given that the Budget and Tax Resolution was approved by the CITY COUNCIL of the CITY of CAPE MAY, County of CAPE MAY, on FEBRUARY 21 ST, A Hearing on the Budget and Tax Resolution will be held at CITY HALL, on MARCH 21 ST, 2017 at 6:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2017 may be presented by taxpayers or other interested persons. Sheet 2

6 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2017 General Appropriations For: (Reference to item and sheet number should be omitted in advertised budget) XX 1. Appropriations within "CAPS" - XX (a) Municipal Purposes {(Item H-1, Sheet 19)(N.J.S. 40A:4-45.2)} 12,816, Appropriations excluded from "CAPS" - XX (a) Municipal Purposes {(Item H-2, Sheet 28)(N.J.S. 40A: as amended)} 4,346, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) - Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 17,162, Reserve for Uncollected Taxes (Item M, Sheet 29) Based on Estimated 95.80% Percent of Tax Collections 1,010, Building Aid Allowance $ 4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid $ 18,173, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 8,607, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) XX (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 9,565, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) - Sheet 3

7 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2016 APPROPRIATIONS EXPENDED AND CANCELED General Tourism Water & Sewer Beach Budget Utility Utility Utility Budget Appropriations - Adopted Budget 19,165, ,155, ,877, ,414, Budget Appropriations Added by N.J.S. 40A:4-87 Emergency Appropriations - - Total Appropriations 19,165, ,155, ,877, ,414, Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 17,839, ,027, ,392, ,208, Reserved 1,323, , , , Unexpended Balances Canceled 2, , , Total Expenditures and Unexpended Balances Canceled 19,165, ,155, ,877, ,414, Overexpenditures * Explanations of Appropriations for "Other Expenses" The amounts appropriated under the title of "Other Expenses are for operating costs other than "Salaries & Wages". Some of the items Included in " Other Expenses" are: Materials, supplies and non-bondable equipment; Repairs and maintenance of buildings, equipment, roads, etc.; Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc.; *See Budget Appropriation Items so marked to the right of column " Reserved." Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government. Sheet 3a

8 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE CAP CALCULATION CAP CALCULATION Total General Appropriations for ,386, Allowable Operating Appropriations before Cap Base Adjustment: Additional Exceptions per (N.J.S.A. 40A:4-45.3) 12,610, Subtotal 17,386, Exceptions Less: Additions: Total Other Operations 22, New Construction (Assessor Certification) 40, Total Uniform Construction Code 2015 Cap Bank 240, Total Interlocal Service Agreement 787, Cap Bank 434, Total Additional Appropriations Total Capital Improvements 372, Total Debt Service 2,567, Transferred to Board of Education Total Additions 715, Type I School Debt Total Public & Private Programs 41, Maximum Appropriations within "CAPS" Sheet 0.5% 13,326, Judgements - Total Deferred Charges - Cash Deficit Additional Increase to COLA rate. 3.5% Reserve for Uncollected Taxes 1,047, Amount of Increase allowable. 3.0% 376, Total Exceptions 4,838, Amount on Which CAP is Applied 12,548, % CAP 62, Maximum Appropriations within "CAPS" Sheet 3.5% 13,702, Allowable Operating Appropriations before Additional Exceptions per (N.J.S.A. 40A:4-45.3) 12,610, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S & W appears in the regular section and also under "Operation Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.)

9 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE RECAP OF GROUP INSURANCE APPROPRIATION Following is a recap of the City's Employee Group Insurance Estimated Group Insurance Costs $ 2,667, Estimated Amounts to be Contributed by Employees: Contribution from all eligible emp. 585, , Budgeted Group Insurance on Sheet 14 2,082, Budgeted Group Insurance on Sheet 20 - Instead of receiving Health Benefits, 11 City employees have elected an opt-out for This opt-out amount' is budgeted separately on Sheet 14 Health Benefits Waiver Salaries and Wages $ 55, Sheet 3b (2)

10 NEW JERSEY 2010 LOCAL UNIT LEVY CAP LAW P.L. 2007, c. 62, effective April 3, 2007, imposes a 4% CAP on the Tax Levy of your Municipality, with certain exception and exclusions. In addition to the all of the exceptions and exclusions the Local Finance Board may approve waivers for certain extraordinary costs identified by the Statute. The voters may also approve increases above the 4% CAP with a vote of at least 60%. P.L. 2007, c. 62, was amended by P.L c. 6 and P.L c. 44 (S-29 R1). The last amendment reduces the 4% to 2% and modifies some of the exceptions and exclusions. It also removes the LFB waiver. The voter referendum now requires a vote in excess of only 50% which is reduced from the original 60% in P.L. 2007, c. 62. SUMMARY LEVY CAP CALCULATION EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE ADJUSTED TAX LEVY PRIOR TO EXCLUSIONS 9,727, Exclusions: Allowable Shared Service Agreements Increase - Allowable Health Insurance Costs Increase - Allowable Pension Obligations Increases 51, Allowable LOSAP Increase - Allowable Capital Improvements Increase - Allowable Debt Service and Capital Leases Inc. 88, Recycling Tax appropriation - Deferred Charge to Future Taxation Unfunded - Current Year Deferred Charges: Emergencies - Add Total Exclusions 140, Less Cancelled or Unexpended Waivers - Less Cancelled or Unexpended Exclusions 2, ADJUSTED TAX LEVY 9,865, LEVY CAP CALCULATION Additions: New Ratables - Increase for new construction 11,933,600 Prior Year Amount to be Raised by Taxation 9,537, Prior Year's Local Purpose Tax Rate(per$100) Less: CY 2016 One Year Waivers - New Ratable Adjustment to Levy 40, Less: Prior Year Deferred Charges to Future Taxation Unfunded - Amounts approved by Referendum Less: Prior Year Deferred Charges: Emergencies - Levy CAP Bank Applied - Less: Prior Year Recycling Tax - MAXIMUM ALLOWABLE AMOUNT TO BE RAISED BY TAXATION 9,906, Net Prior Year Tax Levy for Municipal Purpose Tax for CAP Calculation 9,537, AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES 9,565, Plus 2% CAP Increase 190, ADJUSTED TAX LEVY 9,727, OVER OR (UNDER) 2% LEVY CAP (340,075.94) Plus: Assumption of Service/Function - (must be equal or under for Introduction) ADJUSTED TAX LEVY PRIOR TO EXCLUSIONS 9,727, Sheet 3 - Levy CAP

11 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE "2010" LEVY CAP BANKS: 2014 Maximum Allowable Amount to be Raised by Taxation - Amount to be Raised by Taxation for Municipal Purpose - Available for Banking (CY CY 2017) - Amount Used in Balance to Expire Maximum Allowable Amount to be Raised by Taxation Amount to be Raised by Taxation for Municipal Purpose Available for Banking (CY CY 2017) 160,508 Amount Used in Balance to Carry Forward (CY 2017) 160, Maximum Allowable Amount to be Raised by Taxation 9,810,266 Amount to be Raised by Taxation for Municipal Purpose 9,537,143 Available for Banking (CY CY 2018) 273,123 Amount Used in Balance to Carry Forward (CY CY 2018) 273, Maximum Allowable Amount to be Raised by Taxation 9,906,056 Amount to be Raised by Taxation for Municipal Purpose 9,565,980 Available for Banking (CY CY 2018) 340,076 Total Levy CAP Bank 773,707 Sheet 3d

12 CURRENT FUND - ANTICIPATED REVENUES Anticipated Realized in GENERAL REVENUES FCOA Cash in Surplus Anticipated ,300, ,184, ,184, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated ,300, ,184, ,184, Miscellaneous Revenues - Section A: Local Revenues XXXXXXX X X X Licenses: XXXXXXX X X X Alcoholic Beverages , , , Other , , , Fees and Permits , , , Fines and Costs: XXXXXXX X X X Municipal Court , , , Other Interest and Costs on Taxes , , , Interest and Costs on Assessments Parking Meters ,015, ,011, ,117, Interest on Investments and Deposits , , , Anticipated Utility Operating Surplus Sheet 4

13 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section A: Local Revenues (continued) Hotel Room Tax ,050, ,000, ,214, Lease and Rent Contracts , , , T.V. Cable Receipts , , , Victorian Towers- In Lieu of Taxes , , , Emergency Medical Services , , , Total Section A: Local Revenue ,854, ,800, ,270, Sheet 4a

14 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Transitional Aid Consolidated Municipal Property Tax Relief Aid Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) , , , Total Section B: State Aid Without Offsetting Appropriations , , , Sheet 5

15 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-36 and N.J.A.C. 5: ) XXXXXXX X X X Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: XXXXXXX X X X Additional Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5: ) XXXXXXX X X X Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Sheet 6

16 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Interlocal Municipal Service Agreements Offset With Appropriations: XXXXXXX X X X Interlocal Agreement (Police Protection) with West Cape May , , , Interlocal Agreement (Police Protection) with Cape May Point , , , Total Section D: Interlocal Municipal Service Agreements Offset With Appropriations , , , Sheet 7

17 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Additional Revenues Offset with Appropriations (N.J.S. 40A:4-45.3h): XXXXXXX X X X Total Section E: Special Item of General Revenue Anticipated with Prior Written XXXXXXX X X X Consent of Director of Local Government Services - Additional Revenues Sheet 8

18 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA 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 X X X Public Health Priority Funding N.J. Transportation Trust Fund Authority Act , , Recycling Tonnage Grant , Drunk Driving Enforcement Fund Clean Communities Program , , Alcohol Education and Rehabilitation Fund Municipal Alliance on Alcoholism and Drug Abuse Safe and Secure Communities Program - P.L. 1994, Chapter Neighborhood Preservation - Balanced Housing Handicapped Recreation Opportunities Grant Small Cities Grant Cape May County Open Space - Lafayette Street Park ,177, ,177, Bureau of Housing Inspection , , , Body Armor Grant , NJLPS Enforcing Underage Drinking Laws NJLPS COPS in Shops , , Bullet Proof Vests , , Hazard Mitigation Grant Sheet 9

19 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA 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 X X X State of NJ DEP Grant 2016 Historic Preservation Office , , Sustainable Jersey - Energy Savings Estate of Edward Ross Educational , , , NJDOT Bikeway Expansion Project NJ Department of Environmental Protection , , NJDOT - Cape May Avenue Phase II NJ Dep of Transportation Bikeway , , Emergency Management Grant , , Small Cities Grant - Housing Rehab , Small Cities Grant - ADA Compliance Grant , Total Section F: Special Item of General Revenue Anticipated with Prior Written XXXXXXX X X X Consent of Director of Local Government Services - Public and Private Revenues , ,795, ,795, Sheet 9a

20 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA 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 X X X Utility Operating Surplus of Prior Year Uniform Fire Safety Act Water & Sewer Utility Contribution to Street Improvements , , , Reserve to Pay Debt Service , , , Sheet 10

21 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA 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 X X X Total Section G: Special Items of General Revenue Anticipated with Prior Written XXXXXXX X X X Consent of Director of Local Government Services - Other Special Items , , , Sheet 10a

22 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in 2016 Summary of Revenues XXXXX X X X 1. Surplus Anticipated (Sheet 4, #1) ,300, ,184, ,184, Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) Miscellaneous Revenues: XXXXX X X X Total Section A: Local Revenues ,854, ,800, ,270, Total Section B: State Aid Without Offsetting Appropriations , , , Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Total Section D: Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Interlocal Municipal Service Agreements , , , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Total Section F: Government Services - Public and Private Revenues , ,795, ,795, Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items , , , Total Miscellaneous Revenues ,130, ,211, ,946, Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1, 2, 3 and 4) ,607, ,627, ,392, Amount to be Raised by Taxes for Support of Municipal Budget: XXXXX a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,565, ,537, X b) Addition to Local District School Tax X Total Amount to be Raised by Taxes for Support of Municipal Budget ,565, ,537, ,512, Total General Revenues ,173, ,165, ,904, Sheet 11

23 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved GENERAL GOVERNMENT FUNCTIONS: General Administration CURRENT FUND - APPROPRIATIONS Salaries and Wages , , , , , Other Expenses , , , , , Mayor and Council Salaries and Wages , , , , Other Expenses , , , , City Clerk Salaries and Wages , , , , , Other Expenses , , , , , Financial Administration Salaries and Wages , , , , Other Expenses , , , , Audit Services Other Expenses , , , , Sheet 12

24 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved GENERAL GOVERNMENT FUNCTIONS - (cont.): Assessment of Taxes CURRENT FUND - APPROPRIATIONS Salaries and Wages , , , , , Other Expenses , , , , , Collection of Taxes Salaries and Wages , , , , , Other Expenses , , , , Legal Services Salaries and Wages Other Expenses: Special Litigation Miscellaneous Other Expenses , , , , , Engineering & Planning Services Other Expenses , , , , , Sheet 13

25 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved GENERAL GOVERNMENT FUNCTIONS- (cont.): Economic Development CURRENT FUND - APPROPRIATIONS Other Expenses , , , , Emergency Medical Services- Collection Contractual Expenses , , , , , INSURANCE: Surety Bonds General Liability , , , , , Workers Compensation Insurance , , , , , Employee Group Health ,082, ,101, ,053, ,797, , Employee Group Health Waiver Salaries and Wages , LAND USE ADMINISTRATION Planning Board Salaries and Wages , Other Expenses , , , , , Sheet 14

26 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Zoning Board of Adjustment Salaries and Wages , Other Expenses , , , , , PUBLIC SAFETY: Fire Salaries and Wages ,380, ,312, ,347, ,343, , Other Expenses , , , , , Aid to Volunteer Fire Company Other Expenses , , , , Police Salaries and Wages ,931, ,950, ,950, ,758, , Other Expenses , , , , , Sheet 15

27 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved PUBLIC SAFETY (cont.): Emergency Management Services CURRENT FUND - APPROPRIATIONS Salaries and Wages , , , , , Other Expenses , , , , Parking and Traffic Maintenance Salaries and Wages , , , , , Other Expenses , , , , , Public Safety Salaries and Wages , , , , Other Expenses , , , , Municipal Court Salaries and Wages , , , , , Other Expenses , , , , , Public Defender (P.L. 1997, C.256) Other Expenses , , , , Sheet 15a

28 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved PUBLIC WORKS FUNCTION: Road Repairs and Maintenance CURRENT FUND - APPROPRIATIONS Salaries and Wages , , , , , Other Expenses , , , , , Sanitary Landfill Contractual Other Expenses , , , , , Recycling Salaries and Wages , , , , , Other Expenses , , , , , Public Buildings and Grounds Salaries and Wages , , , , , Other Expenses , , , , , Shade Tree Commission Salaries and Wages Other Expenses , , , , , Sheet 15b

29 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Property Maintenance Enforcement Other Expenses , , , , HEALTH AND HUMAN SERVICES: Board of Health Other Expenses Administration of Public Assistance Other Expenses Services of Visiting Nurse Other Expenses Code Enforcement Salaries and Wages Other Expenses Sheet 15c

30 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Environmental Commission (N.J.S.A. 40:56 A-1) Salaries and Wages , , , , Other Expenses , , , , PARKS AND RECREATION FUNCTIONS: Civic Affairs Salaries and Wages , , , , , Other Expenses , , , , , Historic Preservation Commission (Ch. 516, P.L. 1985, N.J.S.A. 40:55D-107) Salaries and Wages , , , , Other Expenses , , , , , Grants Coordinator Other Expenses , , , , Sheet 15d

31 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Sheet 15e

32 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Sheet 15f

33 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Uniform Construction Code - Appropriations XXXXXX Offset by Dedicated Revenues (N.J.A.C. 5: ) XXXXXX State Uniform Construction Code Construction Official Salaries and Wages , , , , , Other Expenses , , , , , Sheet 16

34 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved UNCLASSIFIED: XXXXXX Celebration of Public Events, Anniversary or CURRENT FUND - APPROPRIATIONS Holiday , , , , , UTILITY EXPENSES AND BULK PURCHASES: General Office Operations , , , , , Street Lighting , , , , , Gas Lighting , , , , , Gas Lighting - Parts , , , , Total Operations {Item 8(A)} within "CAPS" ,206, ,021, ,972, ,708, ,263, B. Contingent , , , , Total Operations Including Contingent - within "CAPS" ,207, ,022, ,973, ,708, ,264, Detail: Salaries & Wages ,935, ,835, ,888, ,465, , Other Expenses (Including Contingent) ,271, ,187, ,085, ,243, , Sheet 17

35 8. GENERAL APPROPRIATIONS (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" CURRENT FUND - APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved XXXXXX (1) DEFERRED CHARGES XXXXXX Emergency Authorizations Prior Years Bill: Amano McGann, Inc , , , Sheet 18

36 8. GENERAL APPROPRIATIONS (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" - (continued) CURRENT FUND - APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved XXXXXX (2) STATUTORY EXPENDITURES: XXXXXX Contribution to: Public Employees' Retirement System , , , , Social Security System (O.A.S.I.) , , , , , Consolidated Police & Fireman's Pension Fund Police and Firemen's Retirement System of NJ , , , , Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et seq.) , , , , Lifeguard Pension Reserve for Retirement Trust , , , , Defined Contribution Retirement Program(DCRP) , , , , , Total Deferred Charges and Statutory Expenditures - Municipal within "CAPS" ,608, ,525, ,574, ,563, , (G) Cash Deficit of Preceding Year (H-1) Total General Appropriations for Municipal Purposes within "CAPS" ,816, ,548, ,548, ,271, ,276, Sheet 19

37 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Insurance (N.J.S.A. 40A:4-45.3(00)) General Liability Workers Compensation Insurance Employee Group Health STATUTORY EXPENDITURES: Length of Service Award Program - Fire , , , , Sheet 20

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Total Other Operations - Excluded from "CAPS" , , , , Sheet 20a

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Uniform Construction Code XXXXXX Appropriations Offset by Increased Fee Revenues (N.J.A.C. 5: ) XXXXXX Total Uniform Construction Code Appropriations Sheet 21

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Interlocal Municipal Service Agreements XXXXXX Police Protection West Cape May & Cape May Point Contractual-West Cape May-Salaries and Wages , , , , Contractual-Cape May Point-Salaries and Wages , , , , Rental of Borough Property - West Cape May , , , , Total Interlocal Municipal Service Agreements , , , , Sheet 22

41 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) XXXXXX Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) Sheet 23

42 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues CURRENT FUND - APPROPRIATIONS Bullet Proof Vests , , , Body Armor Grant , Recycling Tonnage Grant , Drunk Driving Enforcement Fund Clean Communities Program , , , Alcohol Education and Rehabilitation Fund Hazard Mitigation Grant Bureau of Housing Inspection , , , , Sustainable Jersey - Energy Savings NJLPS Enforcing Underage Drinking Laws NJ Highway Safety - Click It or Ticket CMCMUA Recycling Program Small Cities Grant NJLPS COPS in Shops , , , Sheet 24

43 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues CURRENT FUND - APPROPRIATIONS State of NJ DEP Grant 2016 Historic Preservation Off , , , Estate of Edward Ross Educational , , , , NJDOT Bikeway Expansion Project NJ Department of Environmental Protection , , , NJDOT - Cape May Avenue Phase II NJ Dep of Transportation Bikeway , , , Cape May County Open Space - Lafayette Street Park ,177, ,177, ,177, Emergency Management Grant , , , Small Cities Grant - Housing Rehab , Small Cities Grant - Housing Rehab - Match , Small Cities Grant - ADA Compliance Grant , Sheet 24a

44 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues (cont) XXXXXX Matching Funds for Grants , , , , Total Public and Private Programs Offset by Revenues , ,641, ,641, ,616, , Total Operations - Excluded from "CAPS" ,379, ,451, ,451, ,404, , Detail: Salaries & Wages , , , , Other Expenses , ,701, ,701, ,654, , Sheet 25

45 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (C) Capital Improvements - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Down Payments on Improvements Capital Improvement Fund , , , , Reserve for Open Space Acquisitions , , , , Sheet 26

46 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (C) Capital Improvements - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues: XXXXXX New Jersey Transportation Trust Fund Authority Act , , , Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

47 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (D) Municipal Debt Service - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Payment of Bond Principal ,813, ,728, ,728, ,727, Payment of Bond Anticipation Notes and Capital Notes , , , , Interest on Bonds , , , , Interest on Notes , , , , Green Trust Loan Program: XXXXXX Loan Repayments for Principal and Interest , , , , NJEIT Loans & Bonds , , , , Capital Lease Obligations Principal Interest Total Municipal Debt Service Excluded from "CAPS" ,644, ,567, ,567, ,564, Sheet 27

48 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 (E) Deferred Charges - Municipal - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved (1) DEFERRED CHARGES: XXXXXX Emergency Authorizations Special Emergency Authorization - 5 Years (N.J.S. 40A:4-55) Special Emergency Authorization - 3 Years (N.J.S. 40A: & 40A: ) Total Deferred Charges - Municipal - Excluded from "CAPS" (F) Judgments (N.J.S.A. 40A:4-45.3cc) (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 (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" ,346, ,569, ,569, ,519, , Sheet 28

49 8. GENERAL APPROPRIATIONS For Local District School Purposes - Excluded from "CAPS" CURRENT FUND - APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved XXXXXX ( I ) 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" Deferred Charges and Statutory Expenditures - Local (J) School - Excluded from "CAPS" XXXXXX Emergency Authorizations - Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total Deferred Charges and Statutory Expenditures - Local School - Excluded from "CAPS" Total Municipal Appropriations for Local District School Purposes {Items (I) and (J) - Excluded from "CAPS" (K) (O) Total General Appropriations - Excluded from "CAPS" ,346, ,569, ,569, ,519, , (L) Subtotal General Appropriations {Items (H-1) and (O)} ,162, ,117, ,117, ,791, ,323, (M) Reserve for Uncollected Taxes ,010, ,047, ,047, ,047, Total General Appropriations ,173, ,165, ,165, ,839, ,323, Sheet 29

50 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated FCOA for 2016 By Total for 2016 Summary of Appropriations for 2017 for 2016 Emergency As Modified By Paid or Reserved (A) Operations: (a & b)within "CAPS - Including Contingent ,816, ,548, ,548, ,271, ,276, XXXXXX (a) Operations - Excluded from "CAPS" XXXXXX Other Operations , , , , Uniform Construction Code Interlocal Municipal Service Agreements , , , , Additional Appropriations Offset by Revenues Public & Private Programs Offset by Revenues , ,641, ,641, ,616, , Total Operations Excluded from "CAPS" ,379, ,451, ,451, ,404, , (C) Capital Improvements , , , , (D) Municipal Debt Service ,644, ,567, ,567, ,564, (E) Deferred Charges - Excluded from "CAPS" (F) Judgments (G) Cash Deficit - With Prior Consent of LFB (K) Local District School Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes ,010, ,047, ,047, ,047, Total General Appropriations ,173, ,165, ,165, ,839, ,323, Sheet 30

51 10. DEDICATED REVENUES FROM WATER UTILITY DEDICATED WATER UTILITY BUDGET Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Anticipated Realized in FCOA Cash in 2016 Total Operating Surplus Anticipated Rents Fire Hydrant Service Miscellaneous * Note: Use pages 31, 32 and 33 for water utility only. All other utilities use sheets 34, 35 and 36. Special Items of General Revenues Anticipated with Prior Written Consent of Director of Local Governement Services XXXXXX Deficit (General Budget) Total Water Utility Revenues Sheet 31

52 DEDICATED WATER UTILITY BUDGET - (continued) * Note: Use sheet 32 for Water Utility only. Appropriated 11. APPROPRIATIONS FOR WATER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Operating: XXXXXX Salaries & Wages Other Expenses Capital Improvements: XXXXXX Down Payments on Improvements Capital Improvement Fund Capital Outlay Debt Service: XXXXXX Payment on Bond Principal Payment on Bond Anticipation Notes & Capital Notes Interest on Bonds Interest on Notes Sheet 32

53 DEDICATED WATER UTILITY BUDGET - (continued) * Note: Use sheet 33 for Water Utility only. Appropriated 11. APPROPRIATIONS FOR WATER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Deferred Charges and Statutory Expenditures: XXXXXX DEFERRED CHARGES: XXXXXX Emergency Authorizations STATUTORY EXPENDITURES: XXXXXX Contribution To: Public Employee's Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. Seq.) Judgements Deficit in Operations in Prior Years Surplus (General Budget ) TOTAL WATER UTILITY APPROPRIATIONS Sheet 33

54 DEDICATED WATER & SEWER UTILITY BUDGET 10. DEDICATED REVENUES FROM WATER & SEWER UTILITY Anticipated Realized in FCOA Cash in 2016 Operating Surplus Anticipated , , , Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Rents - Water & Sewer ,137, ,191, ,163, Use a separate set of sheets for each separate Utility. Miscellaneous Receipts , , , Reserve to Pay Bond and Notes , Special Items of General Revenues Anticipated with Prior Written Consent of Director of Local Government Services XXXXXX Utility Capital Surplus Deficit (General Budget) Total Water & Sewer Utility Revenues ,005, ,877, ,862, Sheet 34

55 DEDICATED WATER & SEWER UTILITY BUDGET - (continued) Appropriated 11. APPROPRIATIONS FOR WATER & SEWER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Operating: XXXXXX Salaries & Wages , , , , , Other Expenses ,254, ,173, ,173, ,869, , Capital Improvements: XXXXXX Down Payments on Improvements Capital Improvement Fund , , , , Capital Outlay Current Fund Share of Roads , , , , Debt Service: XXXXXX Payment on Bond Principal ,648, ,052, ,052, ,052, Payment on Bond Anticipation Notes & Capital Notes Interest on Bonds , , , Interest on Notes , , , , Sheet 35