2013 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2013 BUDGET)

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1 2013 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2013 BUDGET) CAP MUNICIPALITY: TOWNSHIP OF LIVINGSTON COUNTY: ESSEX Governing Body Members Rufino Fernandez, Jr. 12/31/2014 Mayor's Name Term Expires Name Term Expires Municipal Officials Michael Rieber, Deputy Mayor 12/31/ /27/1991 Deborah E. Shapiro 12/31/2014 Glenn R. Turtletaub { Date of Orig. Appt. Michael M. Silverman 12/31/2016 Municipal Clerk C-1241 Alfred "Al" M. Anthony 12/31/2016 Cert. No. Vibha V. Desai T 1503 Tax Collector Cert. No. William S. Nadolny O 0059 Chief Financial Officer Cert. No. Joseph J. Faccone 100 Registered Municipal Accountant Lic. No. Sharon L. Weiner Municipal Attorney Official Mailing Address of Municipality Township of Livingston 357 South Livingston Avenue Livingston, NJ Fax #: Please attach this to your 2013 Budget and Mail to: Division of Local Government Services Department of Community Affairs PO Box 803 Trenton, NJ Division Use Only Municode: Public Hearing Date: Sheet A

2 2013 MUNICIPAL BUDGET Municipal Budget of the TOWNSHIP of LIVINGSTON, County of ESSEX 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 8TH day of APRIL, 2013 and that public advertisement will be made in accordance with the provision of N.J.S. 40A:4-5 and N.J.A.C. 5:30-4.4(d). Certified by me, th 8th day of April, 2013 GLENN R. TURTLETAUB Clerk 357 SOUTH LIVINGSTON AVE Address LIVINGSTON, 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, and the total of anticipated reveues equals the total of appropriations. Certified by me, this 8th day of April, 2013 Samuel Klein & Company, CPA's Registered Municipal Accountant Address 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 8TH day of APRIL, Broad St., Newark, NJ Address Phone Number Chief Financial Officer DO NOT USE THESE SPACES CERTFICATION OF ADOPTED BUDGET (Do not advertise this Certification form) CERTFICATION 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 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 approval is given pursuant to N.J.S. 40A:4-79 STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated 2013 By: Dated: 2013 By: Sheet 1

3 COMMENTS OF 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. TOWNSHIP of LIVINGSTON, County of ESSEX Sheet 1a

4 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the TOWNSHIP of LIVINGSTON, County of ESSEX for the Fiscal Year 2013 Be It Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2013; Be It Further Resolved, that said Budget be published in the WEST ESSEX TRIBUNE In the issue of APRIL 18, 2013 The Governing Body of the TOWNSHIP of LIVINGSTON does hereby approve the following as the Budget for the year 2012: RECORDED VOTE (Insert last name) Fernandez Ayes { Rieber Shapiro Silverman Nays Anthony { Abstained Absent { { Notice is hereby given that the Budget and Tax Resolution was approved by the TOWNSHIP COUNCIL of the TOWNSHIP OF LIVINGSTON, County of ESSEX, on APRIL 8, A hearing on the Budget and Tax Resolution will be held at LIVINGSTON MUNICIPAL BUILDING, on MAY 13, 2013 at (A.M.) 8:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2013 may be presented by taxpayers or other (Cross out one) interested persons. Sheet 2

5 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET General Appropriations For: (Reference to item and sheet number should be omitted in advertised budget) YEAR 2013 xxxxxx 1. Appropriations within "CAPS" - xxxxxx (a) Municipal Purposes {(Item H-1, Sheet 19)(N.J.S. 40A:4-45.2)} $29,734, Appropriations excluded from "CAPS" xxxxxx (a) Municipal Purposes {(Item H-2, Sheet 28)(N.J.S. 40A: as amended) 13,972, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) 0.00 Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 13,972, Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated 99.52% Percent of Tax Collections 798, Building Aid Allowance $ 4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid $ 44,504, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 13,258, 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) 28,773, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) 0.00 (c) Minimum Library Tax (Item 6(c), Sheet 11) 2,473, Sheet 3

6 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2012 APPROPRIATIONS EXPENDED AND CANCELED General Water Sewer Swimming Pool Explanations of Appropriations for Budget Utility Utility Utility "Other Expenses" Budget Appropriations - Adopted Budget 44,242, ,024, ,940, , Budget Appropriations Added by N.J.S. 40A: , The amounts appropriated under the title of "Other Expenses" Emergency Appropriations are for operating costs other than "Salaries & Wages." Total Appropriations 44,295, ,024, ,940, , Some of the items included in "Other Expenses" are: Expenditures: Materials, Supplies and non-bondable equipment. Paid or Charged (Including Reserve for Uncollected Taxes) 43,194, ,417, ,800, , Repairs and maintenance of buildings, equipment, roads, etc. Reserved 540, , , Contractual services for garbage and trash removal, fire Unexpended Balances Canceled 559, , , , hydrant repair services, aid to volunteer fire companies, etc. Total Expenditures and Unexpended Balances Canceled 44,295, ,024, ,940, , Printing and advertising, utility services, insurance and many Overexpenditures* other items essential to the services rendered by municipal *See Budget Appropriation Items so marked to the right of column "Expended 2012 Reserved." government. Sheet 3a

7 EXPLANATORY STATEMENT (continued) BUDGET MESSAGE GENERAL STATEMENT ALLOCATION OF 2013 MUNICIPAL APPROPRIATIONS BY FUNCTION This budget was introduced by the Township of Livingston on April 8, Function 2013 Budget % of Budget Current Fund appropriations for 2013 are $44,504,872 compared to $44,295,232 for an increase of $209,639. Non-tax revenues anticipated in the 2013 budget are Departmental Operations $13,258,062, compared to $14,523,596 in 2012, a decrease of -$1,265,534. The Administrative and Executive $ 2,742, % Amount to be Raised by Taxes for municipal and library purposes is $31,246,810 Engineering, Planning & Public Works 3,785, % compared to $29,771,636,an increase of $1,475,174, or 4.95%. Fire 690, % Police & Emergency Management 9,688, % This year's budget includes the impact of the law enacted on March 21, 2011 Municipal Court 304, % establishing a "Public Library Tax." This law requires that the amount of the minimum Health & Human Services 680, % library appropriation, equal to 1/3 mill of the Township's total equalized valuation of Senior, Youth & Leisure Services 508, % real property, be removed from the local tax levy. The minimum library appropriation Construction Code & Property Maint. 933, % in 2013 is $2,473,480. Free Public Library 3,419, % Committees 31, % TAX RATE Non-Departmental Operations The estimated 2013 combined Municipal and Library Tax Rate from this budget is $0.432 Risk Management & Group Insurance 3,729, % per $100 of assessed valuation. The average residential tax increase is estimated to be Solid Waste Collection & Disposal 2,656, % $ for municipal and library purposes. Energy Costs and Utilities 1,484, % Contingent 60, % Retirement Systems 4,010, % REVENUE SUMMARY Tax Appeals 2,580, % Source Amount % of Budget Capital Improvements 252, % Surplus $ 410, % Municipal Debt Service 6,892, % Miscellaneous Local Revenues 7,243, % Deferred Charges 160, % Interlocal Revenues 134, % Reserve for Uncollected Taxes 798, % Federal, State & County Revenues 3,129, % Sub-Total: Operating Budget $ 45,409, % Delinquent Taxes 2,340, % Minimum Library Tax 2,473, % Indirect Cost Allocations (1,112,549) Current Taxes for Municipal Purposes 28,773, % Programs Funded by Grants 207,456 Total Revenue $ 44,504, % Total Appropriations $ 44,504,872 Sheet 3b-1

8 EXPLANATORY STATEMENT BUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES Revenues at Risk Non-recurring 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 Water Utility Operating Surplus of Prior Year 500, One-time revenue used to fund one-time Reserve for Tax Appeals appropriation X Sewer Utility Operating Surplus of Prior Year 200, One-time revenue used to fund one-time Reserve for Tax Appeals appropriation X Temporary Cellular Telephone Antenna Leases 159, One-time revenue used to fund one-time Reserve for Tax Appeals appropriation X Receipts from Delinquent Taxes 2,340, Revenue will not be received in future years following accelerated tax sale in 2013 X Interest and Costs on Taxes 433, Revenue will not be received in future years following accelerated tax sale in 2013 X General Capital Fund Surplus 500, Proceeds from debt sales used to phase in new debt service X Due from FEMA: Pre-Halloween 2011 Storm Cleanup Reimbursement 242, One-time reimbursement used to fund 2011 emergency appropriation X Reserve for Tax Appeals 2,580, One-time appropriation funded by one-time revenues and accelerated tax sale Sheet 3b-2

9 CALCULATION OF ALLOWABLE OPERATING APPROPRIATIONS WITHIN CAP EXPLANATORY STATEMENT (continued) BUDGET MESSAGE CALCULATION OF MAXIMUM PERMISSIBLE TAX LEVY The New Jersey Legislature has provided for an annually variable percentage limitation on operating appropriations to reflect annual nationwide increases in The New Jersey Legislature has provided for an annual limitation on increases in inflation. The maximum limitation permitted is 2.5%. If the local government the Amount to be Raised by Taxation, or local tax levy. The maximum increase should determine that the limitation imposed is not sufficient to meet the needs permitted is 2%, exclusive of statutory exceptions and waivers approved by the of the community during the upcoming year, it may increase the limitation to 3.5%. New Jersey Local Finance Board. The CAP limitation permitted all calendar year municipalitites during 2013 is 2.0%. The Township of Livingston has chosen NOT to proceed with an ordinance Amount to be Raised by Taxation $ 27,220,141 authorizing the additional 3.5% CAP for use in the current or subsequent years. Less: Prior Year Recycling Tax Appropriation (44,000) Less: Deferred Charges (160,000) Adjusted Tax Levy Base $ 27,016,141 Total Municipal Appropriations $ 44,295,232 Less: 2011 Appropriations Excluded from "CAPS" 14,777,050 2% CAP 540, Appropriations Within "CAPS" $ 29,518,182 CAP Base Adjustments - Tax Levy Cap Adjustments: $ 29,518,182 Net Change in Debt Service 349, % Cost-of-living Allowance 590,364 Allowable Pension Contribution Increases CAP Base $ 30,108,546 Allowable Increase in Group Health Benefits - Increase in Capital Improvement Fund - Value of New Construction & Improvements 106,134 N.J. Recycling Tax Appropriation 47,000 Additional 1% Cost-of-living by ordinance - Deferred Charges to Future Taxation 160,000 Allowable Appropriations within CAP $ 30,214,680 Value of New Construction & Improvements 106,134 Maximum Tax Levy Permitted $ 28,219,219 Actual Appropriations within CAP ,734,006 Actual Budgeted Tax Levy ,773,330 Amount Below CAP $ 480,674 Amount Below Maximum Permissible Tax Levy $ (554,111) CAP Bank Available From Prior Years 621,532 CAP Bank Available From Prior Years 2,295,866 Amount Below CAP and CAP Bank $ 1,102,206 Amount Below Tax Levy CAP and CAP Bank $ 1,741,755 Sheet 3b-3

10 IMPACT OF CHANGES IN SPECIFIC BUDGET ITEMS ON LOCAL TAX LEVY EXPLANATORY STATEMENT (continued) BUDGET MESSAGE FULL COST OF TOWNSHIP DEPARTMENTS Net Change Percent of Prior in Tax Levy Year Tax Levy In accordance with regulations estabished by the State of New Jersey, the REVENUES Township budgets indirect costs such as group health benefits, pensions, Surplus for General Operations 1,723, % social security contributions, and other insurance as aggregated amounts in Storm Damage Reimbursements 58, % designated line items. Department budgets do not include these indirect costs. Unrestricted State Revenues % The following list presents the estimated full cost of each department when Delinquent Taxes (440,000) -1.48% indirect costs and grant programs are included. Local Revenues (502,112) -1.69% Net Impact on Local Tax Levy 839, % APPROPRIATIONS DEPARTMENT FULL COST % OF BUDGET Reserve for Uncollected Taxes 388, % Tax-Funded Debt Service 349, % Township Manager $ 1,433, % Police Department Salaries 219, % Township Council and Clerk 503, % Risk Management & Insurance 67, % Financial Administration 1,411, % Retirement Contributions 56, % Legal Services 361, % Public Library 30, % Engineering, Planning & Public Works 6,064, % Fire Department Salaries 8, % Fire Department 1,084, % Local Share of Grant Programs % Police & Emergency Management 14,798, % Group Insurance (4,185) -0.01% Municipal Court 455, % Department Operating Expenses (16,521) -0.06% Health & Human Services 935, % Non-Uniform Department Salaries (22,419) -0.08% Senior, Youth & Leisure Services 939, % Solid Waste Collection & Disposal (38,000) -0.13% Construction Code & Property Maint. 1,339, % Capital Projects - Locally Funded (56,538) -0.19% Free Public Library 3,419, % Energy & Utility Costs (53,000) -0.18% Other Locally Funded Appropriations (303,465) -1.02% Net Impact of Indirect Cost Allocations 8, % Net Impact on Local Tax Levy 635, % The full cost presented above represents the estimated total cost for each department regardless of allocations to other budgets or funds, or any related revenues. When Net Change in Assessed Valuation 0.74% measuring the percentage of the total budget, the budget has been adjusted to add Total Increase in Local Tax Levy 1,475, % back all Library appropriations and allocations to other funds, and totals $45,594,463. Sheet 3b-4

11 SUMMARY OF APPROPRIATIONS SPLIT BETWEEN SECTIONS OF THE BUDGET EXPLANATORY STATEMENT (continued) BUDGET MESSAGE The following schedule shows the actual costs of budget appropriations that are split between amounts inside the CAP and outside the CAP. Police Salaries and Wages Public Employees' Pension System Police Dept. - Salaries and Wages within CAP $ 8,873,348 Public Employees' Retirement System Within CAP $ 1,227,083 Appropriations Outside CAP Public Employees' Retirement System - Library 148,676 Safe & Secure Communities Program 60,000 Total Public Employees' Retirement System $ 1,375,759 Total Police Salaries and Wages $ 8,933,348 Group Insurance Plan for Employees Group Insurance Plan Within CAP $ 2,890,000 Road Repairs and Maintenance Dental Insurance for Employees Within CAP 190,000 Salaries and Wages within CAP Group Insurance Plan Outside CAP - Public Works Salaries within CAP $ 808,500 Group Insurance Plan Outside CAP - Library 400,300 Appropriations Outside CAP Total Group Insurance Plan for Employees $ 3,480,300 NJPDES Stormwater Permit 121,200 Total Road Repairs and Maintenance Salaries $ 929,700 Road Repairs and Maintenance ALLOCATION OF COSTS FOR GROUP HEALTH INSURANCE Other Expenses within CAP Public Works Other Expenses within CAP $ 15,550 Township Payments - Group Health Insurance $ 3,345,600 Appropriations Outside CAP Township Payments - Health Benefits Waivers 134,700 NJPDES Stormwater Permit 135,000 Total Township Payments Budgeted $ 3,480,300 Total Trash Removal $ 150,550 Employee Payments - Group Health Insurance $ 265,067 Petroleum Products Total Cost of Group Health Insurance $ 3,745,367 Gasoline within CAP $ 250,000 Petroleum Products Outside CAP 44,000 Total Petroleum Products $ 294,000 Sheet 3b-5

12 COMPARATIVE CHANGE IN BUDGET LINE ITEMS WITH ALLOCATED APPROPRATIONS EXPLANATORY STATEMENT (continued) BUDGET MESSAGE A portion of the appropriations for administrative departments is charged to the Free Public Library, Utility Funds, Grants, Trust Reserves, and Capital projects as indirect cost allocations. These departments are presented in the municipal budget net of allocated costs. A comparison of the full costs budgeted for each department is presented below. Total Budget Amount Pct. Total Budget Amount Pct. Budget Line Item Chg. Budget Line Item Chg. Township Manager Salaries 440, , % Engineering Services Salaries 407, , % Other Expenses 16,241 16, % Other Expenses 8,212 8, % Human Resources Salaries 170, , % Road Repairs Salaries 861, , % Other Expenses 171, , % Snow Removal Salaries 125, , % Information Technology Salaries 170, , % Other Expenses 291, , % Other Expenses 89,420 79, % Building Maintenance Salaries 609, , % Public Communications Salaries 35,100 18,750 NA Other Expenses 250, , % Other Expenses 21,800 26,850 NA Parks Other Expenses 107, , % Township Council Salaries 30,700 30, % Zoning Board Salaries 110, , % Township Clerk Salaries 217, , % Police Department Salaries 9,076,786 9,021, % Other Expenses 97,953 92, % Health Department Salaries 576, , % Other Expenses 27,933 40, % Audit Services Other Expenses 72,000 70, % Senior, Youth & Financial Administration Salaries 473, , % Leisure Services Salaries 629, , % Other Expenses 31,400 35, % Other Insurance Other Expenses 32,000 35, % Collection of Taxes Salaries 146, , % Gen'l Liability Insurance Other Expenses 992, , % Other Expenses 25,350 26, % Solid Waste Disposal Other Expenses 1,253,000 1,225, % Social Security Other Expenses 765, , % Legal Services Other Expenses 275, , % PERS Pension Payments Other Expenses 1,375,759 1,395, % Sheet 3b-6

13 EXPLANATORY STATEMENT (continued) BUDGET MESSAGE HISTORICAL AND PROJECTED BUDGETS FINAL BUDGET PROPOSED PRELIMINARY PROJECTIONS REVENUES Surplus Anticipated 1,820,000 2,600,000 2,383, , , ,000 Local Revenues 2,352,000 2,274,000 2,870,000 3,107,000 3,147,816 3,080,496 State Payments Without Offsetting Appropriations 2,955,650 2,966,460 2,966,460 2,966,460 2,832,394 2,709,137 Uniform Construction Code Fees 535, , , , , ,000 Interlocal Municipal Service Agreements 88,350 91,100 95, , , ,795 Public and Private Revenues Offset with Appropriations 1,293, , , , , ,206 Special Items of General Revenue 2,467,180 1,591,372 2,984,511 3,191,600 1,645,000 1,301,085 Receipts from Delinquent Taxes 1,295,000 1,460,000 1,900,000 2,340, Amount to be Raised by Taxes 29,378,860 29,720,477 29,771,636 31,246,810 31,871,746 32,509,181 TOTAL REVENUES 42,185,998 41,543,993 44,295,232 44,504,872 41,092,657 41,225,900 APPROPRIATIONS General Government 2,043,172 2,067,831 2,082,913 2,103,349 2,017,367 2,149,049 Public Safety 10,522,587 10,583,517 10,485,911 10,683,523 11,028,135 11,385,085 Engineering, Planning and Public Works 3,858,892 4,026,455 3,823,202 3,831,569 3,953,838 4,023,388 Health and Human Services 635, , , , , ,938 Senior, Youth and Leisure Services 573, , , , , ,206 Uniform Construction Code and Property Maintenance 943, , , , ,200 1,008,960 Risk Management and Insurance 3,415,894 3,399,291 3,566,755 3,671,456 3,998,342 4,107,265 Solid Waste Collection and Disposal 2,964,900 2,353,900 2,349,000 2,385,000 2,464,700 2,551,550 Energy and Utilities 1,309,500 1,502,000 1,530,000 1,484,000 1,501,000 1,576,000 Retirement Contributions 3,510,604 3,917,972 3,771,093 3,817,873 3,899,261 3,984,503 Contingent 50,000 50,000 60,000 60,000 60,000 60,000 Public Library 3,246,256 3,310,400 3,389,684 3,419,958 3,488,358 3,558,126 Reserve for Tax Appeals 0 0 1,273,500 2,580, Interlocal Municipal Services Agreements 88,350 91,100 95, , , ,795 Public and Private Revenues Offset with Appropriations 1,321, , , , , ,936 Capital Improvements 305, , , , , ,000 Municipal Debt Service 5,256,000 5,934,400 6,268,000 6,892,600 7,144,104 6,823,678 Deferred Charges 160, , , ,000-0 Reserve for Uncollected Taxes 1,981,000 2,069,000 2,290, , , , TOTAL APPROPRIATIONS 42,185,998 41,843,993 44,295,232 44,504,872 42,938,605 43,839,479 Budget Gap to be Resolved (in budget year) 1,845, ,631 Sheet 3b-7

14 Explanatory Statement - (continued) Budget Message Organization/Individuals Eligible for Benefit Analysis of Compensated Absence Liability Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Local Ordinance Township Employees 1, ,004 X Police Benevolent Association 3,927 2,055,282 X Police Superiors Association 2,837 2,749,232 X Legal basis for benefit (check applicable items) Individual Employment Agreements Totals 7,823 $ 5,112,518 Total Funds Reserved as of end of 2012: Total Funds Appropriated in 2013: 51,442 0 Sheet 3c

15 CURRENT FUND - ANTICIPATED REVENUES Anticipated GENERAL REVENUES FCOA Realized in Cash in Surplus Anticipated , ,383, ,383, Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated , ,383, ,383, Miscellaneous Revenues - Section A: Local Revenues xxxxxxx xxxxxxxxx.xx xxxxxxxxx.xx xxxxxxxxx.xx Licenses: xxxxxxx xxxxxxxxx.xx xxxxxxxxx.xx xxxxxxxxx.xx Alcoholic Beverages , , , Other , , , Fees and Permits ,184, ,072, ,184, Fines and Costs: xxxxxxx xxxxxxxxx.xx xxxxxxxxx.xx xxxxxxxxx.xx Municipal Court , , , Other Interest and Costs on Taxes , , , Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits , , , Anticipated Utility Operating Surplus Fire Inspection Fees , , , Municipal Occupancy Tax , , , Sheet 4

16 3. Miscellaneous Revenues - Section A: Local Revenues (continued): CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA Realized in Cash in 2012 Total Section A: Local Revenues 08 3,107, ,870, ,127, Sheet 4a

17 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA Realized in 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) ,912, ,854, ,854, Supplemental Energy Receipts Tax Municipal Property Tax Assistance Municipal Homeland Security Assistance Aid Watershed Moratorium Offset Aid , , , Total Section B: State Aid Without Offsetting Appropriations 09 2,966, ,966, ,966, Sheet 5

18 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA Realized in 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 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 Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5: ) xxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Sheet 6

19 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA 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 - Interlocal Municipal Service Agreements Offset With Appropriations: xxxxxxx Township of Millburn - Health Services , , , Livingston Board of Education - Goose Control , , Borough of Roseland - Leaf Collection , , Livingston Board of Education - Fleet Maintenance , Total Section D: Interlocal Municipal Service Agreements Offset With Appropriations , , , Sheet 7

20 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA Realized in 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): xxxxxx Total Section E: Special Item of General Revenue Anticipated with Prior Written xxxxxx Consent of Director of Local Government Services - Additional Revenues Sheet 8

21 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA 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: xxxxxx Public Health Priority Funding N.J. Transportation Trust Fund Authority Act Municipal Alliance on Alcoholism and Drug Abuse , , , Safe and Secure Communities Program - P.L. 1994, Chapter , , , Adaptive Recreation Grant , , , Recreation: Individuals with Disabilities - Young Adult Program Clean Communities Program , , FEMA Firefighters Assistance Program , , Unappropriated Reserves for Grants: Clean Communities Program , , Recreation for Individuals with Disabilities - Young Adult , , Recycling Tonnage Grant , , Body Armor Replacement Fund , , , Bulletproof Vests Smart Growth Planning Grant , , Cops in Shops , Sheet 9

22 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA 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): xxxxxx Total Section F: Special Items of General Revenue Anticipated with Prior Written xxxxxx Consent of Director of Local Government Services - Public and Private Revenues 10, , , , Sheet 9a

23 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA 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: xxxxxx Water Utility Operating Surplus of Prior Year , , , Sewer Utility Operating Surplus of Prior Year , , , Recreation Special Trust Reserve Uniform Fire Safety Act Proceeds from Sale of Township Property , , , Off-Duty Police Office Administrative Fees , , , Cable Franchise Fee , , , Verizon Franchise Fee , , , Payments in Lieu of Taxes , , , Sale of Recyclables , , , Livingston Community Partners , , , General Capital Surplus , , , Livingston Board of Education - Reimbursement , , , Affordable Housing Trust Reserve , , Due from FEMA: Pre-Halloween 2011 Storm Cleanup Reimbursement , , , Reserve to Pay Debt Service , , Sheet 10

24 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA 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): xxxxxx Water Utility Debt Service Reimbursement , Sewer Utility Debt Service Reimbursement , Swimming Pool Utility Debt Service Reimbursement , Fees and Permits - Additional Revenue From Increased Fees - Cellular Telephone Leases , Fees and Permits - Additional Revenue From Increased Fees - Burglar Alarm Registrations , Total Section G: Special Items of General Revenue Anticipated with Prior Written xxxxxx Consent of Director of Local Government Services - Other Special Items 08 3,191, ,984, ,068, Sheet 10a

25 Summary of Revenues CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated GENERAL REVENUES FCOA Realized in Cash in 2012 xxxxxx 1. Surplus Anticipated (Sheet 4, # 1) , ,383, ,383, Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, # 2) Miscellaneous Revenues: xxxxxx Total Section A: Local Revenues ,107, ,870, ,127, Total Section B: State Aid Without Offsetting Appropriations ,966, ,966, ,966, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Interlocal Muni. Service Agreements , , , Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues , , , Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items ,191, ,984, ,068, Total Miscellaneous Revenues ,508, ,240, ,683, Receipts from Delinquent Taxes ,340, ,900, ,523, Subtotal General Revenues (Items 1,2,3 and 4) ,258, ,523, ,590, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,773, ,220, b) Addition to Local School District Tax b) Minimum Library Tax ,473, ,551, Total Amount to be Raised by Taxes for Support of Municipal Budget ,246, ,771, ,599, Total General Revenues ,504, ,295, ,189, Sheet 11

26 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers GENERAL GOVERNMENT Administrative & Executive Salaries and Wages , , , , Other Expenses , , , , Public Communications Salaries and Wages , , , , Other Expenses , , , , Human Resources Salaries and Wages , , , , Other Expenses , , , , Information Technology Salaries and Wages , , , , , Other Expenses , , , , Mayor and Council Salaries and Wages , , , , Township Clerk Salaries and Wages , , , , , Other Expenses , , , , Sheet 12

27 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers Codification of Ordinances Other Expenses , , , , , Government Record Compliance Salaries & Wages , , , , Audit Services Other Expenses , , , , Financial Administration Salaries & Wages , , , , , Other Expenses , , , , Assessment of Taxes Salaries & Wages , , , , Other Expenses , , , , Collection of Taxes Salaries & Wages , , , , Other Expenses , , , , Legal Services and Costs Salaries & Wages , , , , Other Expenses , , , , Sheet 13

28 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers ENGINEERING, PUBLIC WORKS & LAND USE Engineering Services and Costs Salaries & Wages , , , , , Other Expenses , , , , Road Repairs and Maintenance Salaries & Wages , , , , , Other Expenses , , , , Snow Removal Salaries & Wages , , , , Other Expenses , , , , Leaf Collection Salaries & Wages , , , , Other Expenses , , , , , Public Buildings and Grounds Parks Salaries & Wages , , , , , Other Expenses , , , , Salaries & Wages , , , , , Other Expenses , , , , Sheet 14

29 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers Shade Trees Salaries & Wages , , , , , Other Expenses , , , , Vehicle Maintenance Salaries & Wages , , , , Other Expenses , , , , , Municipal Land Use Law (N.J.S.A. 40:55D-1): Planning Board Salaries & Wages , , , , Other Expenses , , , , Board of Adjustment Salaries & Wages , , , , , Other Expenses Sheet 15

30 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers PUBLIC SAFETY Fire Salaries & Wages , , , , , Other Expenses , , , , , Aid to Volunteer Fire Companies Police Other Expenses , , , , , Salaries & Wages ,873, ,653, ,653, ,653, Other Expenses , , , , Lease Purchase of Vehicles , , , , Police Dispatch/911 Salaries & Wages , , , , , Other Expenses , , , , Municipal Court Salaries & Wages , , , , , Other Expenses , , , , Sheet 15a

31 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers HEALTH & HUMAN SERVICES Board of Health Salaries & Wages , , , , Other Expenses , , , , Administration of Public Assistance Salaries & Wages , , , , Other Expenses SENIOR, YOUTH & LEISURE SERVICES Senior, Youth & Leisure Services Salaries and Wages , , , , , Other Expenses , , , , Sheet 15b

32 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers COMMITTEES Open Space Committee Other Expenses , , , , Environmental Commission Other Expenses , , , Advisory Commission on the Handicapped Other Expenses , , , , Consumer Affairs Office Other Expenses Livingston Broadcast Authority Other Expenses , , , , , Sheet 15c

33 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers RISK MANAGEMENT & INSURANCE Insurance (N.J.S.A. 40A: (00)): General Liability , , , , Worker's Compensation , , , , , Group Health Insurance Plan for Employees ,755, ,780, ,780, ,758, Group Health Insurance Plan Waivers , , , , Dental Insurance for Employees , , , , Unemployment Insurance , , , , Other Insurance , , , , Sheet 15d

34 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers SOLID WASTE COLLECTION & DISPOSAL Trash Collection Other Expenses , , , , , Solid Waste Disposal Other Expenses ,248, ,215, ,195, ,195, Recycling Other Expenses , , , , Community Services Act Other Expenses , , , , Sheet 15e

35 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers Uniform Construction Code - Appropriations Offset xxxxxx by Dedicated Revenues (N.J.A.C. 5: ) xxxxxx Salaries & Wages , , , , , Other Expenses , , , , Sheet 16

36 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers UNCLASSIFIED: xxxxxx Utilities Electricity, Gas & Heat , , , , , Street Lighting , , , , , Telephone , , , , Gasoline , , , , Total Operations {Item 8(A)} within "CAPS" ,856, ,683, ,510, ,457, , B. Contingent , , , , Total Operations Including Contingent - within "CAPS" ,916, ,743, ,570, ,517, , Detail: Salaries and Wages ,925, ,727, ,612, ,489, , Other Expenses (Including Contingent) ,990, ,015, ,957, ,028, , Sheet 17

37 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" xxxxxx (1) DEFERRED CHARGES xxxxxx Emergency Authorizations Overexpenditure of 2011 Appropriations: NJPDES Storm Water Permit-Salaries & Wages , , , Sheet 18

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - within "CAPS" - (continued) for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" (continued) xxxxxx (2) STATUTORY EXPENDITURES: xxxxxx Public Employees' Retirement System ,100, ,116, ,116, ,116, Social Security System (O.A.S.I.) , , , , , Consolidated Police and Firemen's Pension , , , , Police and Firemen's Retirement System ,928, ,893, ,893, ,893, Defined Contribution Retirement Plan , , , , Public Employees' Retirement - ERI 126, , , , Police and Firemen's Retirement - ERI 65, , , , Total Deferred Charges and Statutory Expenditures - Municipal within "CAPS" ,817, ,774, ,774, ,767, , (G) Cash Deficit of Preceding Year (H-1) Total General Appropriations for Municipal Purposes within "CAPS" ,734, ,518, ,344, ,285, , Sheet 19

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers NJPDES Storm Water Permit (NJSA 40A:4-45.3(cc)) Salaries & Wages , , , , , Other Expenses , , , , Petroleum Products , , , , Support of Free Public Library ,419, ,389, ,389, ,382, NJ Recycling Tax Other Expenses , , , , Group Insurance Plan for Employees Other Expenses , , , Reserve for Tax Appeals ,580, ,100, ,273, ,273, Sheet 20

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers Total Other Operations - Excluded from "CAPS" xxxxxxxx 6,347, ,835, ,009, ,993, , Sheet 20a

41 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers Uniform Construction Code Appropriations Offset by Increased xxxxxx Fee Revenues (N.J.A.C. 5: ) xxxxxx Total Uniform Construction Code Appropriations xxxxxxxx Sheet 21

42 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers Shared Service Agreements xxxxxx Township of Millburn Health Services Salaries & Wages , , , , Other Expenses , , , , Livingston Board of Education Goose Control Other Expenses , , , , Borough of Roseland Leaf Collection Other Expenses , , , Livingston Board of Education Fleet Maintenance Salaries & Wages , Other Expenses , Total Interlocal Municipal Services Agreements xxxxxxxx 134, , , , Sheet 22

43 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By All Charged Reserved Appropriation Transfers 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

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