2018 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2018 BUDGET)

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1 2018 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2018 BUDGET) MUNICIPALITY: Township of Knowlton COUNTY: Warren Governing Body Members Adele Starrs 12/31/19 Name Term Expires Mayor's Name Term Expires Kathy Cuntala, Deputy Mayor 12/31/18 Debra Shipps 12/31/20 Municipal Officials 7/11/16 Date of Orig. Appt. Frank Van Horn 12/31/19 Kristin Shipps Acting Municipal Clerk Cert. No. Bob McNinch 12/31/20 Evan Howell 1061 Tax Collector Cert. No. Christine Rolef N-0814 Chief Financial Officer Cert. No. John J. Mooney 560 Registered Municipal Accountant Lic. No. Richard P. Cushing Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2018 Budget and Mail to: Township of Knowlton Director, Division of Local Government Services Department of Community Affairs 628 Route 94 PO Box 803 Trenton, NJ Division Use Only Columbia, NJ Fax #: (908) Municode: Public Hearing Date: Sheet A

2 2018 MUNICIPAL BUDGET Municipal Budget of the Township of Knowlton, County of Warren for the Fiscal Year 2018 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 Kristin Shipps Clerk 628 Route 94 26th day of April, 2018 Address and that public advertisement will be made in accordance with the provisions of N.J.S.A. 40A:4-6 and Columbia, NJ N.J.A.C. 5:30-4.4(d). Address Certified by me, this 26th day of April, 2018 (908) Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made 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 a part is an exact copy of the original on file with the Clerk of the Governing Body, that additions are correct, all statements contained herein are in proof and the total of all additions are correct, all statements contained herein are in proof and the total of anticipated revenues equals the total of appropriations. 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 26th day of April, 2018 Certified by me, this 26th day of April, 2018 John J. Mooney of Nisivoccia LLP 200 Valley Road Suite 300 Registered Municipal Accountant Address Mt. Arlington, NJ (973) Address Phone Number Christine Rolef Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (Do not advertise this Certification form) CERTIFICATION OF APPROVED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been compared with the approved Budget previously certified by me and any changes required as a condition to such approval have been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and and approval is given pursuant to N.J.S.A. 40A:4-79. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated:, 2018 By: Dated:, 2018 By: Sheet 1

3 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Knowlton, County of Warren for the Fiscal Year 2018 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2018; Be it Further Resolved, that said Budget be published in the Express-Times in the issue of May 11th, 2018 The Governing Body of the Township of Knowlton does hereby approve the following as the Budget for the year RECORDED VOTE (Insert last name) Ayes Nays Abstained Absent Notice is hereby given that the Budget and the Tax Resolution was approved by the Governing Body of the Township of Knowlton, County of Warren, on April 26, 2018 A Hearing on the Budget and Tax Resolution will be held at the Municipal Building, on May 24, 2018 at (A.M.) 7:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2018 (Cross out one) may be presented by taxpayers or other interested persons. Sheet 2

4 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2018 General Appropriations For : (Reference to Item and sheet number should be omitted in advertised budget) xxxxxx 1. Appropriations within "CAPS" xxxxxx (a) Municipal Purposes {(Item H-1, Sheet 19) (N.J.S. 40A:4-45.2)} 1,618, Appropriations excluded from "CAPS" xxxxxx (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S. 40A: as amended)} 232, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29), Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 232, Reserve for Uncollected Taxes (Item M, Sheet 29)- Based on Estimated 94.90% Percent of Tax Collections 458, Building Aid Allowance Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid ,308, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 1,266, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) xxxxxx (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 1,042, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

5 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2017 APPROPRIATIONS EXPENDED AND CANCELLED Budget Appropriations - Adopted Budget 2,359, , General Water Sewer Pool Explanations of Appropriations for Budget Utility Utility Utility "Other Expenses" The amounts appropriated under the Budget Appropriations Added by N.J.S.A. 40A: , title of "Other Expenses" are for operating costs other than "Salaries & Wages". Emergency Appropriations Some of the items included in "Other Total Appropriations 2,378, , Expenses" are: Expenditures: Paid or Charged (Including Reserve for Materials, supplies and non-bondable Uncollected Taxes) 2,146, , equipment; Reserved 231, , Repairs and maintenance of buildings, equipment, roads, etc.; Unexpended Balances Cancelled Total Expenditures and Unexpended Contractual Services for garbage and Balances Cancelled 2,378, , trash removal, fire hydrant service, aid to volunteer fire companies, etc.; Overexpenditures* Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal * See Budget Appropriation items so marked to the right column of "Expended 2017 Reserved" government. Sheet 3a

6 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE Dear Citizen: The following budget is presented for our review as required by the statutes of the State of New Jersey. Prior to the actual budget, we have included an analysis of the proposed tax rate as compared to the actual tax rate for The section entitled "Recap of Split Functions" reflects the total appropriation for a I. Tax Rate As of the date of introduction of this budget, the Local School and County Tax Rates have not been determined. Therefore, the 2018 Tax Rate and levies are subject to rate revision when final certification is made by the County Board of Taxation. specific item of operating expenditure which is included in more than one area of the budget. In this way you may readily ascertain the total cost for that particular function of 2018 (Estimate)** 2017 (Actual) municipal adjustments. Tax Tax Amount Rate Amount Rate Also included is an analysis of the municipality's budget expenditure "CAP". The CAP, as required by state statute, allows 3.5% increase over the previous years budget with certain Local Taxes $ 1,042, $ 1,028, allowable adjustments. Local Open Space Tax 51, , Local School Tax * * 2,793, Also included is an analysis of the municipality's tax levy "CAP". The levy CAP, as Regional School Tax * * 2,591, required by state statute, allows a 2% increase over the previous years local tax levy with County Taxes * * 2,366, certain allowable adjustments. * * $ 8,831, The budget is presented in such a way that you may easily distinguish the prior year's budget and actual expenditures in comparison to this year's budget. * - County and School Taxes have not been determined at this time. Sheet 3b NOTE: MANDATORY MINIMUM BUDGET MESSAGE INCLUDE A SUMMARY OF: 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 ).

7 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE II Recap of Split Functions Information on the 2018 budget, together with a true copy of the entire budget, is available to the public for their inspection by contacting Kimberley Viscomi at (908) GROUP HEALTH INSURANCE: Total health insurance costs for Governing Body $ 163, Less: employee contributions $ 13, Net Group Health Insurance Costs for Governing Body $ 150, Appropriated inside the expenditure "CAP $ 150, Appropriated outside the expenditure "CAP" $ - Total Amount Budgeted $ 150, NOTE: Sheet 3b-1 MANDATORY MINIMUM BUDGET MESSAGE INCLUDE A SUMMARY OF: 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 EMPLO See Management Section of Budget Manual AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN ).

8 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE III. "CAPS" Expenditure Cap Calculation Levy CAP Calculation Total Appropriations for 2017 $ 2,359,032 CAP Base Adjustment Prior Year Amount to be raised by Taxation for Municipal Purposes $ 1,028,930 2,359,032 Less Prior Year Deferred Charges to Future Taxation Unfunded 191,992 Modifications: Reserve for Uncollected Taxes $ 448,323 Net Prior Year Tax Levy for Municipal Tax for Cap Calculation 836,938 Debt Service 2% Cap Increase 16,739 Capital Improvements 55,000 Operations excluded from CAP 2,000 Adjusted Tax Levy Prior to Exclusions 853,677 Deferred Charges 191,992 Exclusions: Allowable Pension Obligations Increase 8,459 Total Modifications 697,315 Allowable Health Insurance Cost Increase Amount on Which 3.5% CAP is Applied 1,661,717 Cancelled Exclusions Allowable Debt Service Increase CAP (3.5%) 58,160 Deferred Charges to Future Taxation Unfunded 192,261 Allowable Appropriations before Adjusted Tax Levy 1,054,397 Modifications 1,719,877 Additions: Modifications: New Ratables 2, CAP Bank 17,857 CAP banked 2017 CAP Bank 49,399 Maximum Allowable Amount to be Raised by Taxation $ 1,057,146 Assessed Value of New Construction: $691,100 x $.3978 per hundred 2,749 Amount to Raised by Taxation for Municipal Purposes $ 1,042,731 Maximum Allowable General Appropriations for Municipal Purposes within CAPS $ 1,789,882 NOTE: Sheet 3b-2 MANDATORY MINIMUM BUDGET MESSAGE INCLUDE A SUMMARY OF: 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 ).

9 CURRENT FUND - ANTICIPATED REVENUES GENERAL REVENUES Anticipated Realized in FCOA Cash in Surplus Anticipated , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated , , , Miscellaneous Revenues - Section A: Local Revenues xxxxxxxx x x x Licenses: xxxxxxxx x x x Alcoholic Beverages , , , Other Fees and Permits Fines and Costs: xxxxxxxx x x x 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

10 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section A: Local Revenues (Continued): Total Section A: Local Revenues , , , Sheet 4a

11 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in 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) , , , Garden State Trust Fund , , , Total Section B: State Aid Without Offsetting Appropriations , , , Sheet 5

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

13 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in Miscellaneous Revenues - Section D: Special Items of Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Shared Service Agreements Offset With Appropriations: xxxxxxx Total Section D: Shared Service Agreements Offset With Appropriations Sheet 7

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

15 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in 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: Clean Communities Program , , Warren County Arts Grant , , Recycling Tonnage Grant , Municipal Alliance Grant , , , Sheet 9

16 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in 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): Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues , , , Sheet 9a

17 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in 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: Cell Tower Lease , , , Hotel Tax , , , Sheet 10

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

19 CURRENT FUND - ANTICIPATED REVENUES - (Continued) GENERAL REVENUES Anticipated Realized in FCOA Cash in 2017 Summary of Revenues xx xx xx 1. Surplus Anticipated (Sheet 4, #1) , , , Surplus Anticipated with Prior Written consent of Director of Local Government Services (Sheet 4, #2) Miscellaneous Revenues Total Section A: Local Revenues , , , Total Section B: State Aid Without Offsetting Appropriations , , , 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 Services - Additional Revenues Special Items of General Revenue Anticipated with Prior Written Consent of Total Section F: Director of Local Government Services - Public and Private Revenues , , , Special Items of General Revenue Anticipated with Prior Written Consent of Total Section G: Director of Local Government Services - Other Special Items , , , Total Miscellaneous Revenues , , , Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,266, ,349, ,383, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,042, ,028, b) Addition to Local District School Tax c) Minimum Library Tax Total Amount to be Raised by Taxes for Support of Municipal Budget ,042, ,028, ,097, Total General Revenues ,308, ,378, ,481, Sheet 11

20 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers GENERAL GOVERNMENT: Mayor and Counsel: Salaries & Wages , , , , Other Expenses , , , , Municipal Clerk: Salaries & Wages , , , , , Other Expenses , , , , , Financial Administration: Salaries & Wages , , , , Other Expenses , , , , , Audit Services , , , , Computer Services , , , , , Revenue Administration ( Tax Collection ): Salaries & Wages , , , , Other Expenses , , , , , Sheet 12

21 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers GENERAL GOVERNMENT (Continued): Tax Assessment Administration: Salaries & Wages , , , , Other Expenses , , , Legal Services and Costs: Other Expenses , , , , , Engineering Services and Costs: Other Expenses , , , , , Historical Site Office: Other Expenses , , , , Land Use Administration: Planning Board: Salaries & Wages , , , , Other Expenses , , , , , Zoning Board: Salaries & Wages , , , , Other Expenses , , , , , Sheet 13

22 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers GENERAL GOVERNMENT (Continued): Land Use Administration: Zoning Office: Salaries and Wages , , , , Insurance: General Liability , , , , Employee Group Health , , , , Unemployment Insurance , , , , Sheet 14

23 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers PUBLIC SAFETY: Office of Emergency Management: Salaries & Wages , , , , , Other Expenses , , , , , Municipal Prosecutors Office Other Expenses , , , , Contribution to Fire Companies , , , , Police Dispatch 9/11: Salaries & Wages , Sheet 15

24 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers PUBLIC WORKS FUNCTIONS: Streets and Roads Maintenance: Salaries and Wages , , , , Other Expenses , , , , , Solid Waste Collection (Recycling Program) Salaries and Wages , , , , Other Expenses , , , , , Buildings and Roads: Salaries and Wages , , , , Other Expenses , , , , , Vehicle Maintenance Other Expenses , , , , , Sheet 15a

25 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers HEALTH AND HUMAN SERVICES FUNCTIONS: Animal Control Salaries & Wages , , , , Other Expenses Environmental Health Services: Other Expenses Contributions to Social Services Agencies: Contribution to Senior Citizens Center , , , , PARKS AND RECREATION FUNCTION: Recreation Services and Programs: Salaries & Wages , , , , , Other Expenses , , , , Sheet 15b

26 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 ` for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers STATE UNIFORM CONSTRUCTION CODE: Fire Prevention Bureau: Salaries & Wages , , , , Other Expenses , , , , Other Common Operating Functions: Celebration of Public Events , , , , Municipal Court: Salaries & Wages , , , , , Other Expenses , , , , , Sheet 15c

27 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Sheet 15d

28 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Uniform Construction Code- xxxxxxx Appropriation Offset by Dedicated Revenues (N.J.A.C. 5: ) xxxxxxx Sheet 16

29 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Within "CAPS" - (continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers UNCLASSIFIED: xxxxxxx Utility Expenses & Bulk Purchases: Electricity , , , , , Street Lighting and Traffic Lights , , , , Telephone , , , , , Gasoline , , , , , Fuel Oil , , , , , Total Operations (Item 8(A)) within "CAPS" ,504, ,557, ,557, ,325, , B. Contingent Total Operations Including Contingent within "CAPS" ,504, ,557, ,557, ,325, , Detail: Salaries & Wages , , , , , Other Expenses (Including Contingent) , , , , , Sheet 17

30 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers (E) Deferred Charges and Statutory Expenditures- Municipal within "CAPS" xxxxxxx (1) DEFERRED CHARGES xxxxxxx Emergency Authorizations Overexpenditure of Appropriation Reserves Grant Expenditures Without Appropriation Unidentified Grant Fund Expenditures Sheet 18

31 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers (E) Deferred Charges and Statutory Expendituresxxxxxxx (2) STATUTORY EXPENDITURES: xxxxxxx Contribution to: Public Employees' Retirement System , , , , Social Security (O.A.S.I) , , , , Consolidated Police and Firemen's Pension Fund Police and Firemen's Retirement System of N.J Total Deferred Charges and Statutory Expenditures - Municipal Within "CAPS" , , , , G) Cash Deficit of Preceding Year (H-1) Total General Appropriations for Municipal Purposes Within "CAPS" ,618, ,661, ,661, ,430, , Sheet 19

32 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Police Dispatch 9/11: Salaries and Wages 2, , , Sheet 20

33 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Total Other Operations - Excluded from "CAPS" , , , Sheet 20a

34 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Uniform Construction Code xxxxxx Appropriation Offset by Increased Fee Revenues (N.J.A.C. 5: ) xxxxxx Total Uniform Construction Code Appropriations Sheet 21

35 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Shared Service Agreements xxxxxx Total Shared Service Agreements Sheet 22

36 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Additional Appropriations Offset by Revenues (N.J.S. 40A:4-43.3h) xxxxxx Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-43.3h) Sheet 23

37 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Public and Private Programs Offset by Revenues xxxxxxx xxx xxx xxx xxx xxx xxx Clean Communities Program , , Recycling Tonnage Grant , Warren County Arts Grant , , Municipal Alliance , , , Sheet 24

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (A) Operations-Excluded from "CAPS "continued) for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Public and Private Programs Offset by Revenues (continued) xxxxxx Total Public and Private Programs Offset by Revenues , , , Total Operations - Excluded from "CAPS" , , , , Detail: Salaries & Wages , , , Other Expenses , , , Sheet 25

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (C) Capital Improvements - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Down Payments on Improvements Capital Improvement Fund , , xx 15, , Purchase of Sickle Bar Mower , , , Sheet 26

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (C) Capital Improvements - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Public and Private Programs Offset by Revenues: xxxxxx New Jersey Transportation Trust Fund Authority Act Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

41 CURRENT FUND - APPROPRIATIONS GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or (D) Municipal Debt Service - Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes Interest on Bonds Interest on Notes Green Trust Loan Program: xxxxxxx Loan Repayments for Principal and Interest Capital Lease Obligations Total Municipal Debt Service-Excluded from "CAPS" Sheet 27

42 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 (E) Deferred Charges - Municipal - for 2017 By Total for 2017 Paid or Excluded from "CAPS" for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers (1) DEFERRED CHARGES: xxxxxxx x x x x x x Emergency Authorizations x x Special Emergency Authorizations- 5 Years (N.J.S.A.40A:4-55) x x Special Emergency Authorizations- 3 Years (N.J.S.A.40A: & 40A: ) x x x Deferred Charges to Future Taxation Unfunded: x x x Ord x x Ord Various Improvements 96, , x 96, , x Ord Rec Building and Paving 47, , x 47, , x Ord Various Improvements 30, , x 30, , x Ord Purchase of Land for Municipal Purposes 17, , x 17, , x Total Deferred Charges - Municipal - Excluded from "CAPS" , , x 191, , x (F) Judgements x x (N) Transferred to Board of Education for Use of Local Schools (N.J.S.A.40: & 17.3) x x x x (G) With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year x x x x (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" , , , , Sheet 28

43 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers For Local District School Purposes- Excluded from "CAPS" xxxxxx x x x x x x (I) Type 1 District School Debt Service xxxxxx x x x x x x Payment of Bond Principal x Payment of Bond Anticipation Notes x Interest on Bonds x Interest on Notes x Total of Type 1 District School Debt Service -Excluded from "CAPS" (J) Deferred Charges and Statutory Expenditures- Local School - Excluded from "CAPS" xxxxxx x x x x x x Emergency Authorizations - Schools x x Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expenditures-Local School-Excluded from "CAPS" (K) Total Municipal Appropriations for Local District School Purposes {Items(I) and (J)}-Excluded from "CAPS" (O) Total General Appropriations - Excluded from "CAPS" , , , , (L) Subtotal General Appropriations {Items (H-I) and (O)} ,850, ,910, ,929, ,698, , (M) Reserve for Uncollected Taxes , , xxxx 448, , x 9. Total General Appropriations ,308, ,359, ,378, ,146, , Sheet 29

44 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2017 Summary of Appropriations for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers (H1) Total General Appropriations for Municipal Purposes within "CAPS" ,618, ,661, ,661, ,430, , xxxxx (A) Operations - Excluded from "CAPS" xxxxx 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 (E) Total Deferred Charges (sheet 18+28) , , , , (F) Judgements (G) Cash Deficit - With Prior Consent of LFB (K) Local School District Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,308, ,359, ,378, ,146, , Sheet 30

45 DEDICATED WATER UTILITY BUDGET Anticipated 10. DEDICATED REVENUES FROM WATER UTILITY Realized in FCOA for 2018 for 2017 Cash in 2017 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 water utility only. Miscellaneous 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 xxxx xxxx xxxx Deficit (General Budget) Total Water Utility Revenues Sheet 31

46 DEDICATED WATER UTILITY BUDGET - (Continued) Note: Use Sheet 32 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY Appropriated Expended 2017 for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Operating: xxxxxxx xx xx xx xx xxx xxx Salaries & Wages Other Expenses Capital Improvements: xxxxxxx xx xx xx xx xxx xxx Down Payments on Improvements Capital Improvement Fund xx Capital Outlay Debt Service: xxxxxxx xx xx xx xx xxx xxx Payment of Bond Principal xxx Payment of Bond Anticipation Notes and Capital Notes xxx Interest on Bonds xxx Interest on Notes xxx Sheet 32 xxx

47 DEDICATED WATER UTILITY BUDGET - (Continued) Note: Use Sheet 33 for Water Utility only. 13. APPROPRIATIONS FOR WATER UTILITY Appropriated Expended 2017 for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xx xx xx xx xxx xxx DEFERRED CHARGES: xxxxxxx xx xx xx xx xxx xxx Emergency Authorizations xx xxx xx xx xx xx xxx xxx xxx xxx STATUTORY EXPENDITURES: xxxxxxx xx xx xx xx xxx xxx Contribution To: Public Employees' Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A.43:21-3 et. seq.) Judgments Deficits in Operations in Prior Years xx xxx Surplus (General Budget) xx xxx Total Water Utility Appropriations Sheet 33

48 DEDICATED WASTEWATER UTILITY BUDGET 12. DEDICATED REVENUES FROM Anticipated Sewer UTILITY Realized in FCOA for 2018 for 2017 Cash in 2017 Operating Surplus Anticipated , , , Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Sewer User Fees , , , 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 xxxxxxx x x x Deficit (General Budget) Total Sewer Utility Revenues , , , Sheet 34

49 DEDICATED WASTEWATER UTILITY BUDGET - (Continued) Appropriated Expended APPROPRIATIONS FOR SEWER UTILITY for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Operating: xxxxxxx xx xx xx xx xxx xxx Salaries & Wages , , , , Other Expenses , , , , , Capital Improvements: xxxxxxx x xx xxx xxx Down Payments on Improvements Capital Improvement Fund xx Capital Outlay Debt Service: xxxxxxx xxxxxxxx xxxxxxxx xx xx xxx xxx Payment of Bond Principal xxx Payment of Bond Anticipation Notes and Capital Notes xxx Interest on Bonds xxx Interest on Notes xxx Sheet 35 xxx

50 DEDICATED WASTEWATER UTILITY BUDGET - (Continued) Appropriated Expended APPROPRIATIONS FOR SEWER UTILITY for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xx xx xx xx xxx xxx DEFERRED CHARGES: xxxxxxx xx xx xx xx xxx xxx Emergency Authorizations xx xxx Overexpenditure of Appropriations xx xxx xx xx xx xxx xxx xxx STATUTORY EXPENDITURES: xxxxxxx xx xx xx xx xxx xxx Contribution To: Public Employees' Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A.43:21-3 et. seq.) Judgments Deficits in Operations in Prior Years xx xxx Surplus (General Budget) xx xxx Total Sewer Utility Appropriations , , , , , Sheet 36

51 DEDICATED UTILITY BUDGET 10. DEDICATED REVENUES FROM Anticipated Swimming Pool UTILITY Realized in for 2018 for 2017 Cash for 2017 FCOA Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated Pool Memberships and Admission Fees Miscellaneous Receipts Use a separate set of sheets for each separate utility. Special Items of General Revenue Anticipate with Prior Written Consent of Director of Local Government Services xxxxxxxx xxxx xxxx xxxx Deficit (General Budget) Total Swimming Pool Utility Revenues Sheet 36A

52 DEDICATED UTILITY BUDGET Appropriated Expended APPROPRIATIONS FOR Swimming Pool UTILITY for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Operating: xxxxxxx xx xx xx xx xxx xxx Salaries & Wages Other Expenses Other Expenses - Garbage Disposal Capital Improvements: xxxxxxx xx xx xx xx xxx xxx Down Payments on Improvements Capital Improvement Fund Capital Outlay Debt Service: xxxxxxx xx xx xx xx xxx xxx Payment of Bond Principal xxx Payment of Bond Anticipation Notes and Capital Notes xxx Interest on Bonds xxx Interest on Notes xxx Rehabilitation Loan xxx Sheet 36B

53 DEDICATED UTILITY BUDGET Appropriated Expended APPROPRIATIONS FOR Swimming Pool UTILITY for 2017 By Total for 2017 Paid or for 2018 for 2017 Emergency As Modified By Charged Reserved FCOA Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xx xx xx xx xxx xxx DEFERRED CHARGES: xxxxxxx xx xx xx xx xxx xxx Emergency Authorizations xx Operating Deficit xx xx xx STATUTORY EXPENDITURES: xxxxxxx xx xx xx xx xxx xxx Contribution To: Public Employees' Retirement System xx Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A.43:21-3 et. seq.) Judgements Deficits in Operations in Prior Years xx xx Surplus (General Budget) xx xx TOTAL Swimming Pool UTILITY APPROPRIATIONS Sheet 36C

54 DEDICATED ASSESSMENT BUDGET Anticipated Realized in FCOA Cash in 2017 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 14. DEDICATED REVENUES FROM FCOA Cash in 2017 Assessment Cash Deficit Water Utility Budget Total Water Utility Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Water Utility Assessment Appropriations Sheet 37

55 DEDICATED UTILITY ASSESSMENT BUDGET UTILITY Anticipated Realized in 14. DEDICATED REVENUES FROM FCOA Cash in 2017 Assessment Cash Deficit ( Utility Budget) Total Utility Assessment Revenues Appropriated Expended APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider - (N.J.S.A. 40A:4-39) "The dedicated revenues anticipated during the year 2018 from Animal Control, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat; Construction Code Fees Due Hackensack Meadowlands Development Commission; Outside Employment of Off-duty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement for 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; Developer's Escrow Fund and Open Space Recration Farmland and Historic Preservation 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

56 APPENDIX TO BUDGET STATEMENT COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT FUND BALANCE SHEET - DECEMBER 31, 2017 CURRENT SURPLUS ASSETS Year 2017 Year 2016 Cash and Investments ,812, Surplus Balance, January 1st ,020, ,082, Due from State of N.J.(c.20 P.L. 1971) , CURRENT REVENUES ON A CASH BASIS: Current Taxes Federal and State Grants Receivable *(Percentage collected: % %) ,457, ,287, Receivables with Offsetting Reserves: xxxxxxxx xxxxxxxx Delinquent Taxes , , Taxes Receivable , Other Revenues and Additions to Income , , Tax Title Liens Receivable , Total Funds ,730, ,569, Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: Liquidation , Municipal Appropriations ,929, ,896, Other Receivables , School Taxes (Including Local and Regional) ,384, ,238, Deferred Charges Required to be in 2018 Budget County Taxes (Including Added Tax Amounts) ,371, ,330, Deferred Charges Required to be in Budget Subsequent to Special District Taxes Total Assets ,758, Other Expenditures and Deductions from Income , , LIABILITIES, RESERVES, AND SURPLUS Total Expenditures and Tax Requirements ,938, ,549, Cash Liabilities ,022, Less: Expenditures to be Raised by Future Taxes Reserves for Receivables ,945, Total Adjusted Expenditures and Tax Requirements ,938, ,549, Surplus , Surplus Balance - December 31st , ,020, Total Liabilities, Reserves and Surplus 3,758, * Nearest even percentage may be used Proposed Use of Current Fund Surplus in 2018 Budget School Tax Levy Unpaid ,425, Surplus Balance December 31, , Less: School Tax Deferred ,297, Current Surplus Anticipated in 2018 Budget , *Balance Included in Above "Cash Liabilities" , Surplus Balance Remaining , (Important: This appendix must be included in advertisement of budget.) Sheet 39

57 2018 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM This section is included with the Annual Budget pursuant to N.J.A.C. 5:30-4. It does not in itself confer any authorization to raise or expend funds. Rather it is a document used as part of the local unit's planning and management program. Specific authorization to expend funds for purposes described in this section must be granted elsewhere, by a separate bond ordinance, by inclusion of a line item in the Capital Improvement Section of this budget, by an ordinance taking the money from the Capital Improvement Fund, or other lawful means. CAPITAL BUDGET -A plan for all capital expenditures for the current fiscal year. If no Capital Budget is included, check the reason why. Total capital expenditures this year do not exceed $25,000, including appropriations for Capital Improvement Fund, Capital Line Items and Down Payments on Improvements. x No bond ordinances are planned on improvements. CAPITAL IMPROVEMENT PROGRAM A multi-year list of planned capital projects, including the current year. Check appropriate box for number of years covered, including current year: x 3 years. (Population under 10,000) 6 years. (Over 10,000 and all county governments) years. (Exceeding minimum time period) Check if municipality is under 10,000 has not expended more than $25,000 annually for capital purposes in immediately previous three years, and is not adopting CIP. C-1 Sheet 40

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